Integrated Filing — IndAS



General information about company
Scrip Code 500425
NSE Symbol AMBUJACEM
MSEI Symbol NOTLISTED
ISIN INE079A01024
Name of company AMBUJA CEMENTS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-Jul-2025   11:00:00
End date and time of board meeting 31-Jul-2025   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 102890700000
Other income 2560900000
Total income 105451600000
2 Expenses
(a) Cost of materials consumed 15355600000
(b) Purchases of stock-in-trade 1174800000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1285800000
(d) Employee benefit expense 4177400000
(e) Finance costs 671400000
(f) Depreciation, depletion and amortisation expense 8615700000
(f) Other Expenses
1 Power and fuel 25130900000 25130900000
2 Freight and forwading expenses 24225300000 24225300000
3 Other expenses 14501600000 14501600000
Total other expenses 63857800000
Total expenses 92566900000
3 Total profit before exceptional items and tax 12884700000
4 Exceptional items 400000000
5 Total profit before tax 13284700000
6 Tax expense
7 Current tax 3473600000
8 Deferred tax 156100000
9 Total tax expenses 3629700000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 9655000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 41600000
16 Total profit (loss) for period 9696600000
17 Other comprehensive income net of taxes -48700000
18 Total Comprehensive Income for the period 9647900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7878800000
Total profit or loss, attributable to non-controlling interests 1817800000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7863300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1784600000
21 Details of equity share capital
Paid-up equity share capital 4926200000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.2
Diluted earnings (loss) per share from continuing operations 3.2
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.2
Diluted earnings (loss) per share from continuing and discontinued operations 3.2
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement 99118900000 99118900000
2 Ready mix concrete 4211800000 4211800000
3 Exceptional Items- (Income) / Expense 0 0
4 Share of profit of associates and joint ventures 0 0
5 Interest and Dividend Income 0 0
Total Segment Revenue 103330700000
Less: Inter segment revenue 440000000 440000000
Revenue from operations 102890700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 11178600000 11178600000
2 Ready mix concrete 148300000 148300000
3 Exceptional Items- (Income) / Expense 400000000 400000000
4 Share of profit of associates and joint ventures 41600000 41600000
5 Interest and Dividend Income 1833400000 1833400000
Total Profit before tax 13601900000
i. Finance cost 671400000 671400000
ii. Other Unallocable Expenditure net off Unallocable income -395800000 -395800000
Profit before tax 13326300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 680455900000 680455900000
2 Ready mix concrete 13304900000 13304900000
3 Exceptional Items- (Income) / Expense 0 0
4 Share of profit of associates and joint ventures 0 0
5 Interest and Dividend Income 0 0
Total Segment Asset 693760800000 693760800000
Un-allocable Assets 181124200000 181124200000
Net Segment Asset 874885000000 874885000000
4 Segment Liabilities
Segment Liabilities
1 Cement 128183800000 128183800000
2 Ready mix concrete 5357900000 5357900000
3 Exceptional Items- (Income) / Expense 0 0
4 Share of profit of associates and joint ventures 0 0
5 Interest and Dividend Income 0 0
Total Segment Liabilities 133541700000 133541700000
Un-allocable Liabilities 76988100000 76988100000
Net Segment Liabilities 210529800000 210529800000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement (losses) / gains on defined benefit plans -71900000 -71900000
2 Share of remeasurement (losses) on defined benefit plans of joint ventures and associates (net of tax) 0 0
Total Amount of items that will not be reclassified to profit and loss -71900000
2 Income tax relating to items that will not be reclassified to profit or loss -18800000
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency translation reserve 4400000 4400000
Total Amount of items that will be reclassified to profit and loss 4400000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -48700000