| Scrip Code | 500410 |
|---|---|
| NSE Symbol | ACC |
| MSEI Symbol | NOTLISTED |
| ISIN | INE012A01025 |
| Name of company | ACC 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 | 28-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 10-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | 28-01-2026 11:00:00 |
| End date and time of board meeting | 28-01-2026 14:20:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 6,48,298.00 | 18,81,567.00 | |
| Other income | 5,757.00 | 34,960.00 | |
| Total income | 6,54,055.00 | 19,16,527.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 99,525.00 | 3,20,160.00 |
| (b) | Purchases of stock-in-trade | 1,67,567.00 | 4,88,579.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 4,732.00 | (19,595.00) |
| (d) | Employee benefit expense | 18,079.00 | 56,510.00 |
| (e) | Finance costs | 2,560.00 | 8,495.00 |
| (f) | Depreciation, depletion and amortisation expense | 30,576.00 | 83,888.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 93,339.00 | 2,69,854.00 |
| 2 | Freight and forwarding expense | 1,23,735.00 | 3,44,853.00 |
| 3 | Other expenses | 71,321.00 | 1,88,836.00 |
| Total other expenses | 2,88,395.00 | 8,03,543.00 | |
| Total expenses | 6,11,434.00 | 17,41,580.00 | |
| 3 | Total profit before exceptional items and tax | 42,621.00 | 1,74,947.00 |
| 4 | Exceptional items | 3,232.00 | 3,232.00 |
| 5 | Total profit before tax | 45,853.00 | 1,78,179.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 7,700.00 | (26,442.00) |
| 8 | Deferred tax | (2,118.00) | 15,168.00 |
| 9 | Total tax expenses | 5,582.00 | (11,274.00) |
| 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 | 40,271.00 | 1,89,453.00 |
| 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 | 154.00 | 440.00 |
| 16 | Total profit (loss) for period | 40,425.00 | 1,89,893.00 |
| 17 | Other comprehensive income net of taxes | (1,528.00) | 946.00 |
| 18 | Total Comprehensive Income for the period | 38,897.00 | 1,90,839.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 40,421.00 | 1,89,882.00 | |
| Total profit or loss, attributable to non-controlling interests | 4.00 | 11.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (1,528.00) | 946.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 18,799.00 | 18,799.00 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | 21.52 | 101.12 | |
| Diluted earnings (loss) per share from continuing operations | 21.47 | 100.85 | |
| 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 | 21.52 | 101.12 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 21.47 | 100.85 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| 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 and ancilliary services * | 6,02,898.00 | 17,57,690.00 | ||||
| 2 | Ready Mix Concrete | 49,218.00 | 1,36,208.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Exceptional items (net) expense / (income) | 0.00 | 0.00 | ||||
| 5 | Share of profit of associates and joint ventures | 0.00 | 0.00 | ||||
| Total Segment Revenue | 6,52,116.00 | 18,93,898.00 | |||||
| Less: Inter segment revenue | 3,818.00 | 12,331.00 | |||||
| Revenue from operations | 6,48,298.00 | 18,81,567.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement and ancilliary services * | 37,557.00 | 1,42,724.00 | ||||
| 2 | Ready Mix Concrete | 3,163.00 | 8,479.00 | ||||
| 3 | Interest and Dividend Income | 4,799.00 | 29,494.00 | ||||
| 4 | Exceptional items (net) expense / (income) | 3,232.00 | 3,232.00 | ||||
| 5 | Share of profit of associates and joint ventures | 154.00 | 440.00 | ||||
| Total Profit before tax | 48,905.00 | 1,84,369.00 | |||||
| i. Finance cost | 2,560.00 | 8,495.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 338.00 | (2,745.00) | |||||
| Profit before tax | 46,007.00 | 1,78,619.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement and ancilliary services * | 24,46,551.00 | 24,46,551.00 | ||||
| 2 | Ready Mix Concrete | 95,534.00 | 95,534.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Exceptional items (net) expense / (income) | 0.00 | 0.00 | ||||
| 5 | Share of profit of associates and joint ventures | 0.00 | 0.00 | ||||
| Total Segment Asset | 25,42,085.00 | 25,42,085.00 | |||||
| Un-allocable Assets | 1,44,376.00 | 1,44,376.00 | |||||
| Net Segment Asset | 26,86,461.00 | 26,86,461.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement and ancilliary services * | 4,76,821.00 | 4,76,821.00 | ||||
| 2 | Ready Mix Concrete | 58,918.00 | 58,918.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Exceptional items (net) expense / (income) | 0.00 | 0.00 | ||||
| 5 | Share of profit of associates and joint ventures | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 5,35,739.00 | 5,35,739.00 | |||||
| Un-allocable Liabilities | 1,18,104.00 | 1,18,104.00 | |||||
| Net Segment Liabilities | 6,53,843.00 | 6,53,843.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| 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 | Re-measurement gain / (loss) on defined benefit plans | (2,042.00) | 1,264.00 |
| Total Amount of items that will not be reclassified to profit and loss | (2,042.00) | 1,264.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (514.00) | 318.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (1,528.00) | 946.00 |