| Scrip Code | 532141 |
|---|---|
| NSE Symbol | ACL |
| MSEI Symbol | NOTLISTED |
| ISIN | INE666E01020 |
| Name of company | ANDHRA CEMENTS LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 27-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 16-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First 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 | |
| Segment Reporting | Single segment |
| Description of single segment | Cement |
| Start date and time of board meeting | 27-07-2026 12:30:00 |
| End date and time of board meeting | 27-07-2026 13:40:00 |
| 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 |
| 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 |
| Not applicable | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 14,217.00 | 14,217.00 | |
| Other income | 119.00 | 119.00 | |
| Total income | 14,336.00 | 14,336.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,774.00 | 1,774.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,611.00 | 1,611.00 |
| (d) | Employee benefit expense | 426.00 | 426.00 |
| (e) | Finance costs | 3,194.00 | 3,194.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,076.00 | 2,076.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel expense | 4,914.00 | 4,914.00 |
| 2 | Freight and forwarding expense | 3,355.00 | 3,355.00 |
| 3 | Other expenses | 1,763.00 | 1,763.00 |
| Total other expenses | 10,032.00 | 10,032.00 | |
| Total expenses | 19,113.00 | 19,113.00 | |
| 3 | Total profit before exceptional items and tax | (4,777.00) | (4,777.00) |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (4,777.00) | (4,777.00) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (1,184.00) | (1,184.00) |
| 9 | Total tax expenses | (1,184.00) | (1,184.00) |
| 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 | (3,593.00) | (3,593.00) |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | (3,593.00) | (3,593.00) |
| 17 | Other comprehensive income net of taxes | 2.00 | 2.00 |
| 18 | Total Comprehensive Income for the period | (3,591.00) | (3,591.00) |
| 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 | 9,217.00 | 9,217.00 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | -3.9 | -3.9 | |
| Diluted earnings (loss) per share from continuing operations | -3.9 | -3.9 | |
| 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 | -3.9 | -3.9 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -3.9 | -3.9 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1 2 3 4 5 6 7 For Andhra Cements Limited Dr. S. Anand Reddy (Managing Director) Basis the approval of the Investment Committee of the Board of Sagar Cements Limited’s (‘Parent company’) accorded on January 08, 2026 and March 16, 2026 for Offer for Sale (OFS) equity shares of Andhra Cements Limited (ACL), the parent company has made OFS of 1,38,25,821 equity shares (face value Rs. 10 each) on various dates i.e., January 09, 2026, January 12, 2026, March 17, 2026 and March 18, 2026 through Stock exchange mechanism for its investment in ACL to meet the Minimum Public Shareholding (MPS) by ACL. Accordingly, shareholding of the Parent company in ACL reduced from 90.00% to 75.00%. The Board of Directors of the Company in their meeting held on June 05 2026, have considered and approved the proposed Scheme of Amalgamation ('Scheme) wherein the Company would merge into Sagar Cement Limited (Parent Company) with effect from April 01, 2026 (‘the Appointed Date”) under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013, and other rules and regulations framed thereunder (Scheme). The aforesaid Scheme is subject to the approval of Stock Exchanges, SEBI, Shareholders and Creditors of the respective companies and National Company Law Tribunal, and such other approvals, permissions, and sanctions of regulatory and other authorities as may be necessary. The recognition of deferred tax assets is based on projected future taxable income, which provides convincing evidence that sufficient taxable profits will be available to utilise carried-forward business losses, unabsorbed depreciation, and unused tax credits. In the previous year, the Company opted to be taxed under Section 115BAA of the Income-tax Act, 1961; accordingly, deferred tax assets and liabilities have been remeasured using the tax rates expected to apply when the underlying temporary differences reverse. Any reversal of deferred tax liabilities is expected to be substantially offset against the reversal of deferred tax assets, and the resulting impact of the remeasurement has been recognised in the Statement of Profit and Loss. Place: Hyderabad Date: July 27, 2026 The financial results of the Company have been prepared in accordance with the Indian Accounting Standards ('Ind AS') as prescribed under Section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder and other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the third quarter of the respective financial years. The Company is engaged in manufacture and sale of cement and cement related products which constitutes a single reportable business segment as per Ind AS 108 - 'Operating Segments'. The above unaudited financial results of Andhra Cements Limited (the Company) as reviewed by the Audit Committee have been approved by the Board of Directors at its meeting held on July 27, 2026. The statutory auditors |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| 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) | |||||||
| 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 | |||||||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (2.00) | (2.00) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 2.00 | 2.00 |