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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
04-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
29-01-2026 |
| 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 |
Standalone |
| 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 |
04-02-2026 14:30:00 |
| End date and time of board meeting |
04-02-2026 15:35:00 |
| Whether cash flow statement is applicable on company |
|
| Type of cash flow statement |
|
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Whether statement on deviation or variation for proceeds of public issue, rights issue,
preferential issue, qualified institutions placement etc. is applicable to the company for the
current quarter? |
No |
| No. of times funds raised during the quarter |
|
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the
entity? |
No |
| There is no Defaults on Loans and Debt Securities . |
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 |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
9,451.17 |
31,014.89 |
|
Other income |
247.24 |
751.81 |
|
Total income |
9,698.41 |
31,766.70 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
3,158.82 |
9,791.98 |
| (b) |
Purchases of stock-in-trade |
1,089.44 |
7,024.79 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
632.81 |
1,024.37 |
| (d) |
Employee benefit expense |
709.69 |
2,018.49 |
| (e) |
Finance costs |
82.70 |
255.43 |
| (f) |
Depreciation, depletion and amortisation expense
|
296.95 |
834.28 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
1,048.08 |
2,785.07 |
| 2 |
Other expenses |
1,932.48 |
6,048.30 |
|
Total other expenses |
2,980.56 |
8,833.37 |
|
Total expenses |
8,950.97 |
29,782.71 |
| 3 |
Total profit before exceptional items and tax |
747.44 |
1,983.99 |
| 4 |
Exceptional items |
(169.28) |
(169.28) |
| 5 |
Total profit before tax |
578.16 |
1,814.71 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
205.06 |
558.86 |
| 8 |
Deferred tax |
(55.08) |
(94.78) |
| 9 |
Total tax expenses |
149.98 |
464.08 |
| 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 |
428.18 |
1,350.63 |
| 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 |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
428.18 |
1,350.63 |
| 17 |
Other comprehensive income net of taxes |
(68.61) |
(50.42) |
| 18 |
Total Comprehensive Income for the period |
359.57 |
1,300.21 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
|
|
|
Total profit or loss, attributable to non-controlling interests |
|
|
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
|
|
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
|
|
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,196.52 |
1,196.52 |
|
Face value of equity share capital |
1 |
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 |
1.13 |
|
Diluted earnings (loss) per share from continuing operations |
0.36 |
1.13 |
| 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 |
0.36 |
1.13 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.36 |
1.13 |
| 24 |
Debt equity ratio |
11.100 |
11.100 |
| 25 |
Debt service coverage ratio |
251.00 |
257.00 |
| 26 |
Interest service coverage ratio |
799.00 |
810.0 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Alumina refactories & monolithics products & bauxite ores |
9,343.03 |
30,481.02 |
| 2 |
Power division |
0.0010814 |
0.0053387 |
|
Total Segment Revenue |
9,451.17 |
31,014.89 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
9,451.17 |
31,014.89 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Alumina refactories & monolithics products & bauxite ores |
1,134.75 |
2,967.33 |
| 2 |
Power division |
(32.51) |
83.62 |
|
Total Profit before tax |
1,102.24 |
3,050.95 |
|
i. Finance cost |
82.70 |
255.43 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
272.12 |
811.53 |
|
Profit before tax |
747.42 |
1,983.99 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Alumina refactories & monolithics products & bauxite ores |
27,492.41 |
27,492.41 |
| 2 |
Power division |
3,521.45 |
3,521.45 |
|
Total Segment Asset |
31,013.86 |
31,013.86 |
|
Un-allocable Assets |
6,065.05 |
6,065.05 |
|
Net Segment Asset |
37,078.91 |
37,078.91 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Alumina refactories & monolithics products & bauxite ores |
3,304.08 |
3,304.08 |
| 2 |
Power division |
451.44 |
451.44 |
|
Total Segment Liabilities |
3,755.52 |
3,755.52 |
|
Un-allocable Liabilities |
4,387.09 |
4,387.09 |
|
Net Segment Liabilities |
8,142.61 |
8,142.61 |
|
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 |
Standalone |
Standalone |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurements of defined benefit plans |
(91.69) |
(67.38) |
|
Total Amount of items that will not be reclassified to profit and loss |
(91.69) |
(67.38) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(23.08) |
(16.96) |
| 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 |
(68.61) |
(50.42) |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Unaudited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
Sanghavi & Co |
Yes |
31-05-2028 |