Integrated Filing — IndAS



General information about company
Scrip Code 504879
NSE Symbol ORIENTCER
MSEI Symbol NA
ISIN INE569C01020
Name of company ORIENT CERATECH 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-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 07-Aug-2025   14:15:00
End date and time of board meeting 07-Aug-2025   15:45:00
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 984512000
Other income 12492000
Total income 997004000
2 Expenses
(a) Cost of materials consumed 399136000
(b) Purchases of stock-in-trade 43574000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -9960000
(d) Employee benefit expense 108790000
(e) Finance costs 14520000
(f) Depreciation, depletion and amortisation expense 36235000
(f) Other Expenses
1 Power and fuel 139502000 139502000
2 Other expenses 210383000 210383000
Total other expenses 349885000
Total expenses 942180000
3 Total profit before exceptional items and tax 54824000
4 Exceptional items 0
5 Total profit before tax 54824000
6 Tax expense
7 Current tax 16260000
8 Deferred tax -4460000
9 Total tax expenses 11800000
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 43024000
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 0
16 Total profit (loss) for period 43024000
17 Other comprehensive income net of taxes 892000
18 Total Comprehensive Income for the period 43916000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 119652000
Face value of equity share capital 1
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 0.36
Diluted earnings (loss) per share from continuing operations 0.36
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 0.36
Diluted earnings (loss) per share from continuing and discontinued operations 0.36
24 Debt equity ratio 0.18
25 Debt service coverage ratio 2.22
26 Interest service coverage ratio 4.78
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio the company generates enough profits to cover its debt obligations
Interest service coverage ratio the company generates enough profits to cover its interest obligations


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 Alumina Refactories & Monolithics products & bauxite ores 962535000 962535000
2 Power division 21977000 21977000
Total Segment Revenue 984512000
Less: Inter segment revenue
Revenue from operations 984512000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Alumina Refactories & Monolithics products & bauxite ores 88998000 88998000
2 Power division 6513000 6513000
Total Profit before tax 95511000
i. Finance cost 14520000 14520000
ii. Other Unallocable Expenditure net off Unallocable income 26167000 26167000
Profit before tax 54824000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Alumina Refactories & Monolithics products & bauxite ores 3077206000 3077206000
2 Power division 378901000 378901000
Total Segment Asset 3456107000 3456107000
Un-allocable Assets 623883000 623883000
Net Segment Asset 4079990000 4079990000
4 Segment Liabilities
Segment Liabilities
1 Alumina Refactories & Monolithics products & bauxite ores 612102000 612102000
2 Power division 48852000 48852000
Total Segment Liabilities 660954000 660954000
Un-allocable Liabilities 545423000 545423000
Net Segment Liabilities 1206377000 1206377000
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 Remeasurements of defined benefit plans 1255000 1255000
Total Amount of items that will not be reclassified to profit and loss 1255000
2 Income tax relating to items that will not be reclassified to profit or loss 316000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on foreign currency translation -47000 -47000
Total Amount of items that will be reclassified to profit and loss -47000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 892000