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 |
04-05-2026 |
| 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 |
04-05-2026 11:00:00 |
| End date and time of board meeting |
04-05-2026 14:00:00 |
| 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 |
10,91,547.00 |
40,65,568.00 |
|
Other income |
23,389.00 |
83,434.00 |
|
Total income |
11,14,936.00 |
41,49,002.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,62,655.00 |
6,51,154.00 |
| (b) |
Purchases of stock-in-trade |
16,277.00 |
60,925.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
21,533.00 |
(37,829.00) |
| (d) |
Employee benefit expense |
39,590.00 |
1,60,265.00 |
| (e) |
Finance costs |
2,080.00 |
22,361.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,05,273.00 |
3,57,041.00 |
| (f) |
Other Expenses |
| 1 |
Power and fuel |
2,62,174.00 |
10,02,378.00 |
| 2 |
Freight and forwarding expense |
2,64,887.00 |
9,49,728.00 |
| 3 |
Other expenses |
1,78,040.00 |
6,25,053.00 |
|
Total other expenses |
7,05,101.00 |
25,77,159.00 |
|
Total expenses |
10,52,509.00 |
37,91,076.00 |
| 3 |
Total profit before exceptional items and tax |
62,427.00 |
3,57,926.00 |
| 4 |
Exceptional items |
(10,251.00) |
(30,054.00) |
| 5 |
Total profit before tax |
52,176.00 |
3,27,872.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(39,029.00) |
(1,47,372.00) |
| 8 |
Deferred tax |
(93,901.00) |
(86,459.00) |
| 9 |
Total tax expenses |
(1,32,930.00) |
(2,33,831.00) |
| 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 |
1,85,106.00 |
5,61,703.00 |
| 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 |
637.00 |
2,005.00 |
| 16 |
Total profit (loss) for period |
1,85,743.00 |
5,63,708.00 |
| 17 |
Other comprehensive income net of taxes |
4,132.00 |
7,413.00 |
| 18 |
Total Comprehensive Income for the period |
1,89,875.00 |
5,71,121.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,83,015.00 |
4,72,818.00 |
|
Total profit or loss, attributable to non-controlling interests |
2,728.00 |
90,890.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
4,607.00 |
7,351.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(475.00) |
62.00 |
| 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 |
|
58,85,296.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
7.41 |
19.15 |
|
Diluted earnings (loss) per share from continuing operations |
7.37 |
19.05 |
| 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 |
7.41 |
19.15 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
7.37 |
19.05 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
35,28,418.00 |
|
Capital work-in-progress |
9,08,470.00 |
|
Investment property |
0.00 |
|
Goodwill |
13,54,552.00 |
|
Other intangible assets |
9,43,312.00 |
|
Intangible assets under development |
3,624.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
7,356.00 |
|
Non-current financial assets |
|
|
Non-current investments |
3,961.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
504.00 |
|
Other non-current financial assets |
|
| 1 |
Other Non-current financial assets |
3,76,907.00 |
|
Total of other non-current financial assets |
3,76,907.00 |
|
Total non-current financial assets |
3,81,372.00 |
|
Deferred tax assets (net) |
3,266.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
4,58,697.00 |
|
Total of other non-current assets |
4,58,697.00 |
|
Total non-current assets |
75,89,067.00 |
| 2 |
Current assets |
|
|
Inventories |
4,55,233.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
1,86,847.00 |
|
Cash and cash equivalents |
89,159.00 |
|
Bank balance other than cash and cash equivalents |
6,701.00 |
|
Loans, current |
1,002.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,79,445.00 |
|
Total current financial assets |
4,63,154.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
4,53,206.00 |
|
Total of other current assets |
4,53,206.00 |
|
Total current assets |
13,71,593.00 |
| 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 |
89,60,660.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
49,436.00 |
|
Other equity |
58,85,296.00 |
|
Total equity attributable to owners of parent |
59,34,732.00 |
|
Non controlling interest |
12,49,892.00 |
|
Total equity |
71,84,624.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
4,479.00 |
|
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 |
76,401.00 |
|
Total of other non-current financial liabilities |
76,401.00 |
|
Total non-current financial liabilities |
80,880.00 |
|
Provisions, non-current |
23,645.00 |
|
Deferred tax liabilities (net) |
3,46,633.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
15,254.00 |
|
Total of other non-current liabilities |
15,254.00 |
|
Total non-current liabilities |
4,66,412.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
799.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
77,119.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
3,41,384.00 |
|
Total Trade payable |
4,18,503.00 |
|
Other current financial liabilities |
|
| 1 |
Other Current financial liabilities |
5,58,602.00 |
|
Total of other current financial liabilities |
5,58,602.00 |
|
Total current financial liabilities |
9,77,904.00 |
|
Other current liabilities |
2,49,517.00 |
| 1 |
Other current liabilities |
2,49,517.00 |
|
Total of other current liabilities |
2,49,517.00 |
|
Provisions, current |
25,904.00 |
|
Current tax liabilities (Net) |
56,299.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
13,09,624.00 |
| 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 |
17,76,036.00 |
|
Total equity and liabilites |
89,60,660.00 |
|
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) |
| 1 |
Cement |
10,41,769.00 |
38,89,799.00 |
| 2 |
Ready Mix Concrete |
58,195.00 |
1,96,517.00 |
| 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 |
10,99,964.00 |
40,86,316.00 |
|
Less: Inter segment revenue |
8,417.00 |
20,748.00 |
|
Revenue from operations |
10,91,547.00 |
40,65,568.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Cement |
54,527.00 |
3,13,493.00 |
| 2 |
Ready Mix Concrete |
5,171.00 |
12,238.00 |
| 3 |
Interest and Dividend Income |
(1,025.00) |
47,559.00 |
| 4 |
Exceptional Items- Expense / (Income) |
(10,251.00) |
(30,054.00) |
| 5 |
Share of profit of associates and joint ventures |
637.00 |
2,005.00 |
|
Total Profit before tax |
49,059.00 |
3,45,241.00 |
|
i. Finance cost |
2,080.00 |
22,361.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(5,834.00) |
(6,997.00) |
|
Profit before tax |
52,813.00 |
3,29,877.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Cement |
82,73,338.00 |
82,73,338.00 |
| 2 |
Ready Mix Concrete |
2,36,458.00 |
2,36,458.00 |
| 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 |
85,09,796.00 |
85,09,796.00 |
|
Un-allocable Assets |
4,50,864.00 |
4,50,864.00 |
|
Net Segment Asset |
89,60,660.00 |
89,60,660.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Cement |
12,70,908.00 |
12,70,908.00 |
| 2 |
Ready Mix Concrete |
97,890.00 |
97,890.00 |
| 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 |
13,68,798.00 |
13,68,798.00 |
|
Un-allocable Liabilities |
4,07,238.00 |
4,07,238.00 |
|
Net Segment Liabilities |
17,76,036.00 |
17,76,036.00 |
|
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 |
01-01-2026 |
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 |
Remeasurement (losses) / gain on defined benefit plans |
(1,125.00) |
573.00 |
| 2 |
Share of remeasurement gain / (losses) on defined benefit plans of joint ventures and associates (net of tax) |
4.00 |
4.00 |
| 3 |
(Loss) on FVTOCI Investments |
(230.00) |
(230.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(1,351.00) |
347.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(341.00) |
129.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Foreign Currency translation reserve |
5,142.00 |
7,195.00 |
|
Total Amount of items that will be reclassified to profit and loss |
5,142.00 |
7,195.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
4,132.00 |
7,413.00 |
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 |
3,27,872.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
22,361.00 |
|
Adjustments for decrease (increase) in inventories |
(926.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(2,137.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(1,24,519.00) |
|
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 |
66,500.00 |
|
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 |
3,57,041.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
(2,888.00) |
|
Adjustments for other financial liabilities, current |
(1,20,792.00) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
28,378.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
65,969.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(9,370.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(2,926.00) |
|
Other adjustments to reconcile profit (loss) |
30,054.00 |
|
Other adjustments for non-cash items |
5,253.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
1,80,060.00 |
|
Net cash flows from (used in)
operations |
5,07,932.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(28,221.00) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
5,36,153.00 |
|
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 |
6,62,088.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
6,720.00 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
6,34,433.00 |
|
Proceeds from sales of investment property |
38,862.00 |
|
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 |
1,86,463.00 |
|
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 |
2,37,666.00 |
|
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 |
689.00 |
|
Interest received |
32,602.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
(7,93,519.00) |
|
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 |
839.00 |
|
Repayments of borrowings |
65,742.00 |
|
Payments of lease liabilities |
26,310.00 |
|
Dividends paid |
56,496.00 |
|
Interest paid |
15,231.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(1,62,940.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(4,20,306.00) |
|
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 |
(4,20,306.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,09,465.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
89,159.00 |
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 |
SRBC and Co. LLP |
Yes |
28-02-2029 |