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 30-01-2026
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 30-01-2026   13:00:00
End date and time of board meeting 30-01-2026   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



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 01-10-2025 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 10,27,665.00 29,74,021.00
Other income 8,732.00 60,045.00
Total income 10,36,397.00 30,34,066.00
2 Expenses
(a) Cost of materials consumed 1,74,151.00 4,88,499.00
(b) Purchases of stock-in-trade 24,761.00 44,648.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (8,424.00) (59,362.00)
(d) Employee benefit expense 38,388.00 1,20,675.00
(e) Finance costs 5,885.00 20,281.00
(f) Depreciation, depletion and amortisation expense 95,903.00 2,64,254.00
(f) Other Expenses
1 Power and fuel 2,60,856.00 7,40,204.00
2 Freight and forwarding expense 2,36,270.00 6,84,841.00
3 Other expenses 1,66,356.00 4,47,013.00
Total other expenses 6,63,482.00 18,72,058.00
Total expenses 9,94,146.00 27,51,053.00
3 Total profit before exceptional items and tax 42,251.00 2,83,013.00
4 Exceptional items (1,523.00) (19,803.00)
5 Total profit before tax 40,728.00 2,63,210.00
6 Tax expense
7 Current tax 3,806.00 (1,08,343.00)
8 Deferred tax 738.00 4,299.00
9 Total tax expenses 4,544.00 (1,04,044.00)
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 36,184.00 3,67,254.00
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 513.00 1,368.00
16 Total profit (loss) for period 36,697.00 3,68,622.00
17 Other comprehensive income net of taxes (458.00) 3,281.00
18 Total Comprehensive Income for the period 36,239.00 3,71,903.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 20,370.00 2,80,460.00
Total profit or loss, attributable to non-controlling interests 16,327.00 88,162.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 20,614.00 2,83,204.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 15,625.00 88,699.00
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 0.82 11.36
Diluted earnings (loss) per share from continuing operations 0.82 11.36
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 0.82 11.36
Diluted earnings (loss) per share from continuing and discontinued operations 0.82 11.36
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 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 01-10-2025 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 9,81,479.00 28,48,030.00
2 Ready Mix Concrete 50,004.00 1,38,322.00
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 10,31,483.00 29,86,352.00
Less: Inter segment revenue 3,818.00 12,331.00
Revenue from operations 10,27,665.00 29,74,021.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 42,086.00 2,46,480.00
2 Ready Mix Concrete 2,396.00 7,067.00
3 Interest and Dividend Income 6,067.00 48,584.00
4 Exceptional Items- Expense / (Income) (1,523.00) (19,803.00)
5 Share of profit of associates and joint ventures 513.00 1,368.00
Total Profit before tax 49,539.00 2,83,696.00
i. Finance cost 5,885.00 20,281.00
ii. Other Unallocable Expenditure net off Unallocable income 2,413.00 (1,163.00)
Profit before tax 41,241.00 2,64,578.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 70,85,422.00 70,85,422.00
2 Ready Mix Concrete 1,94,116.00 1,94,116.00
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 72,79,538.00 72,79,538.00
Un-allocable Assets 16,68,646.00 16,68,646.00
Net Segment Asset 89,48,184.00 89,48,184.00
4 Segment Liabilities
Segment Liabilities
1 Cement 13,55,480.00 13,55,480.00
2 Ready Mix Concrete 82,535.00 82,535.00
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 14,38,015.00 14,38,015.00
Un-allocable Liabilities 5,24,763.00 5,24,763.00
Net Segment Liabilities 19,62,778.00 19,62,778.00
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 01-10-2025 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 Remeasurement Income / (losses) on defined benefit plans (3,152.00) 1,698.00
Total Amount of items that will not be reclassified to profit and loss (3,152.00) 1,698.00
2 Income tax relating to items that will not be reclassified to profit or loss (708.00) 470.00
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency translation reserve 1,986.00 2,053.00
Total Amount of items that will be reclassified to profit and loss 1,986.00 2,053.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (458.00) 3,281.00