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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
03-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
15-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
03-11-2025 11:00:00 |
| End date and time of board meeting |
03-11-2025 13:05:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
9,17,449.00 |
19,46,356.00 |
|
Other income |
25,704.00 |
51,313.00 |
|
Total income |
9,43,153.00 |
19,97,669.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,60,792.00 |
3,14,348.00 |
| (b) |
Purchases of stock-in-trade |
8,139.00 |
19,887.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(38,080.00) |
(50,938.00) |
| (d) |
Employee benefit expense |
40,513.00 |
82,287.00 |
| (e) |
Finance costs |
7,682.00 |
14,396.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
88,515.00 |
1,68,351.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
2,28,039.00 |
4,79,348.00 |
| 2 |
Freight and forwarding expense |
2,06,318.00 |
4,48,571.00 |
| 3 |
Other expenses |
1,35,641.00 |
2,80,657.00 |
|
Total other expenses |
5,69,998.00 |
12,08,576.00 |
|
Total expenses |
8,37,559.00 |
17,56,907.00 |
| 3 |
Total profit before exceptional items and tax |
1,05,594.00 |
2,40,762.00 |
| 4 |
Exceptional items |
(22,280.00) |
(18,280.00) |
| 5 |
Total profit before tax |
83,314.00 |
2,22,482.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(1,46,885.00) |
(1,12,149.00) |
| 8 |
Deferred tax |
410.00 |
3,561.00 |
| 9 |
Total tax expenses |
(1,46,475.00) |
(1,08,588.00) |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
2,29,789.00 |
3,31,070.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
439.00 |
855.00 |
| 16 |
Total profit (loss) for period |
2,30,228.00 |
3,31,925.00 |
| 17 |
Other comprehensive income net of taxes |
4,226.00 |
3,739.00 |
| 18 |
Total Comprehensive Income for the period |
2,34,454.00 |
3,35,664.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,76,571.00 |
2,60,090.00 |
|
Total profit or loss, attributable to non-controlling interests |
53,657.00 |
71,835.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,655.00 |
2,500.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,571.00 |
1,239.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
49,436.00 |
49,436.00 |
|
Face value of equity share capital |
2 |
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 |
7.15 |
10.55 |
|
Diluted earnings (loss) per share from continuing operations |
7.15 |
10.55 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
7.15 |
10.55 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.15 |
10.55 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
33,52,605.00 |
|
Capital work-in-progress |
10,47,291.00 |
|
Investment property |
|
|
Goodwill |
12,86,209.00 |
|
Other intangible assets |
10,03,998.00 |
|
Intangible assets under development |
11,145.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
6,205.00 |
|
Non-current financial assets |
|
|
Non-current investments |
4,186.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
508.00 |
|
Other non-current financial assets |
2,87,652.00 |
|
Total non-current financial assets |
2,92,346.00 |
|
Deferred tax assets (net) |
524.00 |
|
Other non-current assets |
4,05,067.00 |
|
Total non-current assets |
74,05,390.00 |
| 2 |
Current assets |
|
|
Inventories |
5,39,715.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
1,85,782.00 |
|
Cash and cash equivalents |
36,559.00 |
|
Bank balance other than cash and cash equivalents |
9,291.00 |
|
Loans, current |
954.00 |
|
Other current financial assets |
1,57,728.00 |
|
Total current financial assets |
3,90,314.00 |
|
Current tax assets (net) |
56,094.00 |
|
Other current assets |
4,78,828.00 |
|
Total current assets |
14,64,951.00 |
| 3 |
Non-current assets classified as held for sale |
677.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
88,71,018.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
49,436.00 |
|
Other equity |
55,75,183.00 |
|
Total equity attributable to owners of parent |
56,24,619.00 |
|
Non controlling interest |
13,24,661.00 |
|
Total equity |
69,49,280.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
5,084.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
72,190.00 |
|
Total non-current financial liabilities |
77,274.00 |
|
Provisions, non-current |
27,184.00 |
|
Deferred tax liabilities (net) |
4,36,856.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
15,691.00 |
|
Total non-current liabilities |
5,57,005.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
28,119.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
49,839.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
3,24,371.00 |
|
Total Trade payable |
3,74,210.00 |
|
Other current financial liabilities |
6,16,959.00 |
|
Total current financial liabilities |
10,19,288.00 |
|
Other current liabilities |
2,39,218.00 |
|
Provisions, current |
7,736.00 |
|
Current tax liabilities (Net) |
98,491.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
13,64,733.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
19,21,738.00 |
|
Total equity and liabilites |
88,71,018.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Cement |
8,75,362.00 |
18,66,551.00 |
| 2 |
Ready Mix Concrete |
46,200.00 |
88,318.00 |
| 3 |
Interest and Dividend Income |
0.00 |
0.00 |
| 4 |
Exceptional Items- Expense / (Income) |
0.00 |
0.00 |
| 5 |
Share of profit of associates and joint ventures |
0.00 |
0.00 |
|
Total Segment Revenue |
9,21,562.00 |
19,54,869.00 |
|
Less: Inter segment revenue |
4,113.00 |
8,513.00 |
|
Revenue from operations |
9,17,449.00 |
19,46,356.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Cement |
86,287.00 |
2,04,394.00 |
| 2 |
Ready Mix Concrete |
3,188.00 |
4,671.00 |
| 3 |
Interest and Dividend Income |
24,183.00 |
42,517.00 |
| 4 |
Exceptional Items- Expense / (Income) |
(22,280.00) |
(18,280.00) |
| 5 |
Share of profit of associates and joint ventures |
439.00 |
855.00 |
|
Total Profit before tax |
91,817.00 |
2,34,157.00 |
|
i. Finance cost |
7,682.00 |
14,396.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
382.00 |
(3,576.00) |
|
Profit before tax |
83,753.00 |
2,23,337.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Cement |
70,43,695.00 |
70,43,695.00 |
| 2 |
Ready Mix Concrete |
1,55,794.00 |
1,55,794.00 |
| 3 |
Interest and Dividend Income |
0.00 |
0.00 |
| 4 |
Exceptional Items- Expense / (Income) |
0.00 |
0.00 |
| 5 |
Share of profit of associates and joint ventures |
0.00 |
0.00 |
|
Total Segment Asset |
71,99,489.00 |
71,99,489.00 |
|
Un-allocable Assets |
16,71,529.00 |
16,71,529.00 |
|
Net Segment Asset |
88,71,018.00 |
88,71,018.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Cement |
13,24,361.00 |
13,24,361.00 |
| 2 |
Ready Mix Concrete |
57,641.00 |
57,641.00 |
| 3 |
Interest and Dividend Income |
0.00 |
0.00 |
| 4 |
Exceptional Items- Expense / (Income) |
0.00 |
0.00 |
| 5 |
Share of profit of associates and joint ventures |
0.00 |
0.00 |
|
Total Segment Liabilities |
13,82,002.00 |
13,82,002.00 |
|
Un-allocable Liabilities |
5,39,736.00 |
5,39,736.00 |
|
Net Segment Liabilities |
19,21,738.00 |
19,21,738.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurement Income / (losses) on defined benefit plans |
5,569.00 |
4,850.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
5,569.00 |
4,850.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
1,366.00 |
1,178.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Foreign Currency translation reserve |
23.00 |
67.00 |
|
Total Amount of items that will be reclassified to profit and loss |
23.00 |
67.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
4,226.00 |
3,739.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
2,22,482.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
14,396.00 |
|
Adjustments for decrease (increase) in inventories |
(81,646.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
980.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(63,502.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(1,665.00) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
29,114.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(69,487.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
1,68,351.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(1,210.00) |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(28,071.00) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
6,135.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
42,517.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(2,603.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(5,395.00) |
|
Other adjustments to reconcile profit (loss) |
18,280.00 |
|
Other adjustments for non-cash items |
(345.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(59,185.00) |
|
Net cash flows from (used in)
operations |
1,63,297.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
18,876.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,44,421.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
5,90,303.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
39,574.00 |
|
Purchase of property, plant and equipment |
3,56,100.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
3,69,821.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
689.00 |
|
Interest received |
28,845.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
(5,07,474.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
36,487.00 |
|
Payments of lease liabilities |
8,779.00 |
|
Dividends paid |
56,579.00 |
|
Interest paid |
8,000.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(1,09,845.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(4,72,898.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(4,72,898.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,09,458.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
36,560.00 |