| 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 | 30-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 14-04-2026 |
| 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 | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 30-04-2026 14:00:00 |
| End date and time of board meeting | 30-04-2026 16:15:00 |
| 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 |
| 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 | 7,14,618.00 | 25,96,185.00 | |
| Other income | 5,234.00 | 40,194.00 | |
| Total income | 7,19,852.00 | 26,36,379.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,35,262.00 | 4,55,422.00 |
| (b) | Purchases of stock-in-trade | 1,89,150.00 | 6,77,729.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 8,296.00 | (11,299.00) |
| (d) | Employee benefit expense | 17,906.00 | 74,416.00 |
| (e) | Finance costs | 2,710.00 | 11,205.00 |
| (f) | Depreciation, depletion and amortisation expense | 27,946.00 | 1,11,834.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 95,130.00 | 3,64,984.00 |
| 2 | Freight and forwarding expense | 1,33,336.00 | 4,78,189.00 |
| 3 | Other expenses | 72,888.00 | 2,61,724.00 |
| Total other expenses | 3,01,354.00 | 11,04,897.00 | |
| Total expenses | 6,82,624.00 | 24,24,204.00 | |
| 3 | Total profit before exceptional items and tax | 37,228.00 | 2,12,175.00 |
| 4 | Exceptional items | (437.00) | 2,795.00 |
| 5 | Total profit before tax | 36,791.00 | 2,14,970.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 28,185.00 | 1,743.00 |
| 8 | Deferred tax | (14,979.00) | 189.00 |
| 9 | Total tax expenses | 13,206.00 | 1,932.00 |
| 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 | 23,585.00 | 2,13,038.00 |
| 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 | 245.00 | 685.00 |
| 16 | Total profit (loss) for period | 23,830.00 | 2,13,723.00 |
| 17 | Other comprehensive income net of taxes | (999.00) | (53.00) |
| 18 | Total Comprehensive Income for the period | 22,831.00 | 2,13,670.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 23,825.00 | 2,13,707.00 | |
| Total profit or loss, attributable to non-controlling interests | 5.00 | 16.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | (999.00) | (53.00) | |
| 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 | 20,36,255.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 12.69 | 113.8 | |
| Diluted earnings (loss) per share from continuing operations | 12.66 | 113.51 | |
| 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 | 12.69 | 113.8 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 12.66 | 113.51 | |
| 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 | 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 | 10,19,237.00 | |
| Capital work-in-progress | 2,22,730.00 | |
| Investment property | 39,150.00 | |
| Goodwill | 39,463.00 | |
| Other intangible assets | 27,737.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 3,790.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,705.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 485.00 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 1,63,262.00 |
| Total of other non-current financial assets | 1,63,262.00 | |
| Total non-current financial assets | 1,65,452.00 | |
| Deferred tax assets (net) | 11,739.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 85,939.00 |
| Total of other non-current assets | 85,939.00 | |
| Total non-current assets | 16,15,237.00 | |
| 2 | Current assets | |
| Inventories | 1,78,912.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 3,84,163.00 | |
| Cash and cash equivalents | 53,735.00 | |
| Bank balance other than cash and cash equivalents | 2,038.00 | |
| Loans, current | 603.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,25,426.00 | |
| Total current financial assets | 5,65,965.00 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 3,92,412.00 |
| Total of other current assets | 3,92,412.00 | |
| Total current assets | 11,37,289.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 27,52,526.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 18,799.00 | |
| Other equity | 20,36,255.00 | |
| Total equity attributable to owners of parent | 20,55,054.00 | |
| Non controlling interest | 395.00 | |
| Total equity | 20,55,449.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 0.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | ||
| 1 | Other non-current financial liabilities | 32,825.00 |
| Total of other non-current financial liabilities | 32,825.00 | |
| Total non-current financial liabilities | 32,825.00 | |
| Provisions, non-current | 4,869.00 | |
| Deferred tax liabilities (net) | 71,328.00 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| 1 | Other non-current liabilities | 11,903.00 |
| Total of other non-current liabilities | 11,903.00 | |
| Total non-current liabilities | 1,20,925.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 36,294.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 2,09,087.00 | |
| Total Trade payable | 2,45,381.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 1,51,899.00 |
| Total of other current financial liabilities | 1,51,899.00 | |
| Total current financial liabilities | 3,97,280.00 | |
| Other current liabilities | 1,19,419.00 | |
| 1 | Other current liabilities | 1,19,419.00 |
| Total of other current liabilities | 1,19,419.00 | |
| Provisions, current | 16,209.00 | |
| Current tax liabilities (Net) | 43,244.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 5,76,152.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 6,97,077.00 | |
| Total equity and liabilites | 27,52,526.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 1 | Cement and ancilliary services * | 6,65,653.00 | 24,23,343.00 | ||||
| 2 | Ready Mix Concrete | 57,382.00 | 1,93,590.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Share of profit / (loss) of associates and joint ventures | 0.00 | 0.00 | ||||
| 5 | Less: Exceptional items (net) expense / (income) | 0.00 | 0.00 | ||||
| Total Segment Revenue | 7,23,035.00 | 26,16,933.00 | |||||
| Less: Inter segment revenue | 8,417.00 | 20,748.00 | |||||
| Revenue from operations | 7,14,618.00 | 25,96,185.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement and ancilliary services * | 30,438.00 | 1,73,162.00 | ||||
| 2 | Ready Mix Concrete | 6,224.00 | 14,703.00 | ||||
| 3 | Interest and Dividend Income | 1,860.00 | 31,354.00 | ||||
| 4 | Share of profit / (loss) of associates and joint ventures | 245.00 | 685.00 | ||||
| 5 | Less: Exceptional items (net) expense / (income) | (437.00) | 2,795.00 | ||||
| Total Profit before tax | 38,330.00 | 2,22,699.00 | |||||
| i. Finance cost | 2,710.00 | 11,205.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (1,416.00) | (4,161.00) | |||||
| Profit before tax | 37,036.00 | 2,15,655.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement and ancilliary services * | 25,18,312.00 | 25,18,312.00 | ||||
| 2 | Ready Mix Concrete | 1,22,124.00 | 1,22,124.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Share of profit / (loss) of associates and joint ventures | 0.00 | 0.00 | ||||
| 5 | Less: Exceptional items (net) expense / (income) | 0.00 | 0.00 | ||||
| Total Segment Asset | 26,40,436.00 | 26,40,436.00 | |||||
| Un-allocable Assets | 1,12,090.00 | 1,12,090.00 | |||||
| Net Segment Asset | 27,52,526.00 | 27,52,526.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement and ancilliary services * | 5,09,369.00 | 5,09,369.00 | ||||
| 2 | Ready Mix Concrete | 71,123.00 | 71,123.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Share of profit / (loss) of associates and joint ventures | 0.00 | 0.00 | ||||
| 5 | Less: Exceptional items (net) expense / (income) | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 5,80,492.00 | 5,80,492.00 | |||||
| Un-allocable Liabilities | 1,16,585.00 | 1,16,585.00 | |||||
| Net Segment Liabilities | 6,97,077.00 | 6,97,077.00 | |||||
| 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 | 01-01-2026 | 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 | Re-measurement gain / (loss) on defined benefit plans | (1,334.00) | (70.00) |
| Total Amount of items that will not be reclassified to profit and loss | (1,334.00) | (70.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (335.00) | (17.00) |
| 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 | ||
| 5 | Total Other comprehensive income | (999.00) | (53.00) |
| 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 | 2,14,970.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 11,205.00 | |||||
| Adjustments for decrease (increase) in inventories | 14,676.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (2,69,595.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (2,57,561.00) | |||||
| 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 | 72,594.00 | |||||
| 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 | (25,387.00) | |||||
| Adjustments for depreciation and amortisation expense | 1,11,834.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 1,723.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| 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 | 328.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 31,354.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 768.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (5,933.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (1,448.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (3,78,150.00) | |||||
| Net cash flows from (used in) operations | (1,63,180.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | (27,405.00) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (1,35,775.00) | |||||
| 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 | 1,786.00 | |||||
| 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 | 39,842.00 | |||||
| Purchase of property, plant and equipment | 1,43,342.00 | |||||
| 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 | 2,20,269.00 | |||||
| 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 | 240.00 | |||||
| Interest received | 11,453.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | 1,26,676.00 | |||||
| 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 | 186.00 | |||||
| Payments of lease liabilities | 18,105.00 | |||||
| Dividends paid | 14,129.00 | |||||
| Interest paid | 9,822.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (42,242.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (51,341.00) | |||||
| 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 | (51,341.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,05,076.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 53,735.00 | |||||
| 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 | SRBC and Co. LLP | Yes | 28-02-2029 | ||
|---|---|---|---|---|---|