Integrated Filing — IndAS
General information about company
| Scrip Code |
532538 |
| NSE Symbol |
ULTRACEMCO |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE481G01011 |
| Name of company |
UltraTech Cement 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 |
27-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
02-03-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Single segment |
| Description of single segment |
Manufacturing, marketing and distribution of building materials and providing complete building solutions and support services |
| Start date and time of board meeting |
27-04-2026 12:00:00 |
| End date and time of board meeting |
27-04-2026 14:20:00 |
| 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 |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
25,79,947.00 |
88,51,153.00 |
|
Other income |
8,756.00 |
57,751.00 |
|
Total income |
25,88,703.00 |
89,08,904.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
4,07,419.00 |
14,56,844.00 |
| (b) |
Purchases of stock-in-trade |
80,780.00 |
2,51,657.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
19,369.00 |
10,335.00 |
| (d) |
Employee benefit expense |
1,08,442.00 |
4,16,244.00 |
| (e) |
Finance costs |
48,692.00 |
1,87,171.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,20,810.00 |
4,64,446.00 |
| (f) |
Other Expenses |
| 1 |
Power and Fuel Expense |
5,41,642.00 |
19,59,716.00 |
| 2 |
Freight and Forwarding Expense |
5,63,533.00 |
19,16,913.00 |
| 3 |
Other Expenses |
2,98,731.00 |
11,37,421.00 |
|
Total other expenses |
14,03,906.00 |
50,14,050.00 |
|
Total expenses |
21,89,418.00 |
78,00,747.00 |
| 3 |
Total profit before exceptional items and tax |
3,99,285.00 |
11,08,157.00 |
| 4 |
Exceptional items |
(1,094.00) |
(13,855.00) |
| 5 |
Total profit before tax |
3,98,191.00 |
10,94,302.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
86,527.00 |
2,31,362.00 |
| 8 |
Deferred tax |
11,525.00 |
42,522.00 |
| 9 |
Total tax expenses |
98,052.00 |
2,73,884.00 |
| 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 |
3,00,139.00 |
8,20,418.00 |
| 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 |
(137.00) |
(1,583.00) |
| 16 |
Total profit (loss) for period |
3,00,002.00 |
8,18,835.00 |
| 17 |
Other comprehensive income net of taxes |
(3,926.00) |
15,613.00 |
| 18 |
Total Comprehensive Income for the period |
2,96,076.00 |
8,34,448.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,98,276.00 |
8,16,564.00 |
|
Total profit or loss, attributable to non-controlling interests |
1,726.00 |
2,217.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(8,903.00) |
3,446.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
4,977.00 |
12,167.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
29,468.00 |
29,468.00 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
76,32,886.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
101.41 |
277.62 |
|
Diluted earnings (loss) per share from continuing operations |
101.35 |
277.45 |
| 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 |
101.41 |
277.62 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
101.35 |
277.45 |
| 24 |
Debt equity ratio |
0.2800 |
0.2800 |
| 25 |
Debt service coverage ratio |
3.5400 |
4.5100 |
| 26 |
Interest service coverage ratio |
10.7100 |
8.6100 |
| 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 |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
80,28,338.00 |
|
Capital work-in-progress |
8,27,587.00 |
|
Investment property |
0.00 |
|
Goodwill |
7,90,905.00 |
|
Other intangible assets |
10,60,112.00 |
|
Intangible assets under development |
46,640.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
31,941.00 |
|
Non-current financial assets |
|
|
Non-current investments |
2,68,448.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
1,721.00 |
|
Other non-current financial assets |
|
| 1 |
Other Non Cureent Financial Assets |
3,06,339.00 |
|
Total of other non-current financial assets |
3,06,339.00 |
|
Total non-current financial assets |
5,76,508.00 |
|
Deferred tax assets (net) |
6,095.00 |
|
Other non-current assets |
|
| 1 |
Other Non-Current Assets |
2,44,735.00 |
|
Total of other non-current assets |
2,44,735.00 |
|
Total non-current assets |
1,16,12,861.00 |
| 2 |
Current assets |
|
|
Inventories |
9,69,428.00 |
|
Current financial asset |
|
|
Current investments |
3,73,562.00 |
|
Trade receivables, current |
6,02,875.00 |
|
Cash and cash equivalents |
35,448.00 |
|
Bank balance other than cash and cash equivalents |
1,02,987.00 |
|
Loans, current |
1,337.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,53,587.00 |
|
Total current financial assets |
12,69,796.00 |
|
Current tax assets (net) |
6,445.00 |
|
Other current assets |
|
| 1 |
Other current assets |
2,64,506.00 |
|
Total of other current assets |
2,64,506.00 |
|
Total current assets |
25,10,175.00 |
| 3 |
Non-current assets classified as held for sale |
14,569.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,41,37,605.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
29,468.00 |
|
Other equity |
76,32,886.00 |
|
Total equity attributable to owners of parent |
76,62,354.00 |
|
Non controlling interest |
4,08,890.00 |
|
Total equity |
80,71,244.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
15,01,882.00 |
|
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 |
|
| 1 |
Other non-current financial liabilities |
98,807.00 |
|
Total of other non-current financial liabilities |
98,807.00 |
|
Total non-current financial liabilities |
16,00,689.00 |
|
Provisions, non-current |
93,496.00 |
|
Deferred tax liabilities (net) |
9,89,006.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
26,83,191.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
7,76,184.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
51,862.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
9,71,809.00 |
|
Total Trade payable |
10,23,671.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
6,73,329.00 |
|
Total of other current financial liabilities |
6,73,329.00 |
|
Total current financial liabilities |
24,73,184.00 |
|
Other current liabilities |
6,31,187.00 |
| 1 |
Other current liabilities |
6,31,187.00 |
|
Total of other current liabilities |
6,31,187.00 |
|
Provisions, current |
35,484.00 |
|
Current tax liabilities (Net) |
2,43,315.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
33,83,170.00 |
| 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 |
60,66,361.00 |
|
Total equity and liabilites |
1,41,37,605.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
|
Total Segment Revenue |
|
|
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
|
|
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
|
Total Profit before tax |
|
|
|
i. Finance cost |
|
|
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
|
|
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
|
Total Segment Asset |
|
|
|
Un-allocable Assets |
null |
null |
|
Net Segment Asset |
null |
null |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
|
Total Segment Liabilities |
|
|
|
Un-allocable Liabilities |
null |
null |
|
Net Segment Liabilities |
null |
null |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 |
Items that will not be reclassified to profit or loss |
(11,851.00) |
(6,027.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(11,851.00) |
(6,027.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(1,904.00) |
(1,470.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
25.00 |
12,267.00 |
|
Total Amount of items that will be reclassified to profit and loss |
25.00 |
12,267.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(5,996.00) |
(7,903.00) |
| 5 |
Total Other comprehensive income |
(3,926.00) |
15,613.00 |
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 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
10,94,302.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,87,171.00 |
|
Adjustments for decrease (increase) in inventories |
(6,792.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(2,760.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(84,030.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
59,028.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
4,64,446.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
11,237.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(5,041.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
26,144.00 |
|
Adjustments for share-based payments |
5,196.00 |
|
Adjustments for fair value losses (gains) |
(10,790.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(12,437.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(11,731.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
5,67,353.00 |
|
Net cash flows from (used in)
operations |
16,61,655.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
1,30,069.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
15,31,586.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
78,851.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
5,273.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
3,82,200.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
5,00,292.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
7,492.00 |
|
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 |
16,716.00 |
|
Purchase of property, plant and equipment |
9,67,777.00 |
|
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 |
26,200.00 |
|
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 |
0.00 |
|
Interest received |
20,733.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
8,126.00 |
|
Net cash flows from (used in)
investing activities |
(9,48,008.00) |
|
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 |
11,935.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
5,001.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
(4,015.00) |
|
Repayments of borrowings |
1,42,574.00 |
|
Payments of lease liabilities |
27,629.00 |
|
Dividends paid |
2,27,336.00 |
|
Interest paid |
1,86,869.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(5,95,357.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(11,779.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
506.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(11,273.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
46,721.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
35,448.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| 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 |
Deloitte Haskins & Sells LLP |
Yes |
31-07-2027 |
| 2 |
KKC & Associates LLP |
Yes |
31-07-2027 |