| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 27-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| 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 | 27-10-2026 11:45:00 |
| End date and time of board meeting | 27-10-2026 14:50:00 |
| 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 | 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 5,68,900.00 | 11,49,700.00 | |
| Other income | 10,700.00 | 16,000.00 | |
| Total income | 5,79,600.00 | 11,65,700.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 93,800.00 | 1,94,000.00 |
| (b) | Purchases of stock-in-trade | 1,78,600.00 | 3,53,300.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (18,000.00) | (21,500.00) |
| (d) | Employee benefit expense | 16,900.00 | 35,500.00 |
| (e) | Finance costs | 4,000.00 | 6,700.00 |
| (f) | Depreciation, depletion and amortisation expense | 27,400.00 | 53,500.00 |
| (f) | Other Expenses | ||
| 1 | Power and fuel | 86,600.00 | 1,65,100.00 |
| 2 | Freight and forwarding expense | 1,04,500.00 | 2,09,200.00 |
| 3 | Other expenses | 66,400.00 | 1,28,300.00 |
| Total other expenses | 2,57,500.00 | 5,02,600.00 | |
| Total expenses | 5,60,200.00 | 11,24,100.00 | |
| 3 | Total profit before exceptional items and tax | 19,400.00 | 41,600.00 |
| 4 | Exceptional items | (7,100.00) | (9,500.00) |
| 5 | Total profit before tax | 12,300.00 | 32,100.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 4,500.00 | 10,400.00 |
| 8 | Deferred tax | (1,400.00) | (2,000.00) |
| 9 | Total tax expenses | 3,100.00 | 8,400.00 |
| 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 | 9,200.00 | 23,700.00 |
| 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 | 100.00 | 300.00 |
| 16 | Total profit (loss) for period | 9,300.00 | 24,000.00 |
| 17 | Other comprehensive income net of taxes | 2,500.00 | 2,700.00 |
| 18 | Total Comprehensive Income for the period | 11,800.00 | 26,700.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 9,300.00 | 24,000.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 11,800.00 | 26,700.00 | |
| 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 | 18,800.00 | 18,800.00 | |
| 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 | 4.95 | 12.78 | |
| Diluted earnings (loss) per share from continuing operations | 4.94 | 12.75 | |
| 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 | 4.95 | 12.78 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.94 | 12.75 | |
| 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 | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 11,02,400.00 | |
| Capital work-in-progress | 1,66,200.00 | |
| Investment property | 38,300.00 | |
| Goodwill | 39,500.00 | |
| Other intangible assets | 28,900.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 3,800.00 | |
| Non-current financial assets | ||
| Non-current investments | 1,700.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 400.00 | |
| Other non-current financial assets | ||
| 1 | Non-current tax assets | 11,700.00 |
| 2 | Other financial assets | 1,59,000.00 |
| Total of other non-current financial assets | 1,70,700.00 | |
| Total non-current financial assets | 1,72,800.00 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| 1 | Other non-current assets | 87,500.00 |
| Total of other non-current assets | 87,500.00 | |
| Total non-current assets | 16,39,400.00 | |
| 2 | Current assets | |
| Inventories | 1,82,500.00 | |
| Current financial asset | ||
| Current investments | 0.00 | |
| Trade receivables, current | 2,53,000.00 | |
| Cash and cash equivalents | 28,800.00 | |
| Bank balance other than cash and cash equivalents | 2,200.00 | |
| Loans, current | 4,40,900.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 1,13,200.00 | |
| Total current financial assets | 8,38,100.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 2,18,500.00 |
| Total of other current assets | 2,18,500.00 | |
| Total current assets | 12,39,100.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 28,78,500.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 18,800.00 | |
| Other equity | 20,48,800.00 | |
| Total equity attributable to owners of parent | 20,67,600.00 | |
| Non controlling interest | 400.00 | |
| Total equity | 20,68,000.00 | |
| 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 | 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 | Lease liabilities | 39,500.00 |
| 2 | Other financial liabilities | 8,100.00 |
| Total of other non-current financial liabilities | 47,600.00 | |
| Total non-current financial liabilities | 47,600.00 | |
| Provisions, non-current | 13,700.00 | |
| Deferred tax liabilities (net) | 70,100.00 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| 1 | Other non current liabilities | 16,000.00 |
| Total of other non-current liabilities | 16,000.00 | |
| Total non-current liabilities | 1,47,400.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 37,200.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,08,700.00 | |
| Total Trade payable | 3,45,900.00 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 11,800.00 |
| 2 | Other financial liabilities | 1,23,900.00 |
| Total of other current financial liabilities | 1,35,700.00 | |
| Total current financial liabilities | 4,81,600.00 | |
| Other current liabilities | 1,17,700.00 | |
| 1 | Other current liabilities | 1,17,700.00 |
| Total of other current liabilities | 1,17,700.00 | |
| Provisions, current | 12,800.00 | |
| Current tax liabilities (Net) | 51,000.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 6,63,100.00 | |
| 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 | 8,10,500.00 | |
| Total equity and liabilites | 28,78,500.00 | |
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| 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 | 5,20,600.00 | 10,58,200.00 | ||||
| 2 | Ready Mix Concrete | 57,400.00 | 1,07,500.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Exceptional Items Expense | 0.00 | 0.00 | ||||
| 5 | Share of profit of associates and joint ventures | 0.00 | 0.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Revenue | 5,78,000.00 | 11,65,700.00 | |||||
| Less: Inter segment revenue | 9,100.00 | 16,000.00 | |||||
| Revenue from operations | 5,68,900.00 | 11,49,700.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Cement and ancilliary services | 8,300.00 | 27,600.00 | ||||
| 2 | Ready Mix Concrete | 4,900.00 | 5,600.00 | ||||
| 3 | Interest and Dividend Income | 9,800.00 | 14,300.00 | ||||
| 4 | Exceptional Items Expense | (7,100.00) | (9,500.00) | ||||
| 5 | Share of profit of associates and joint ventures | 100.00 | 300.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Profit before tax | 16,000.00 | 38,300.00 | |||||
| i. Finance cost | 4,000.00 | 6,700.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (400.00) | (800.00) | |||||
| Profit before tax | 12,400.00 | 32,400.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Cement and ancilliary services | 22,32,200.00 | 22,32,200.00 | ||||
| 2 | Ready Mix Concrete | 1,17,200.00 | 1,17,200.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Exceptional Items Expense | 0.00 | 0.00 | ||||
| 5 | Share of profit of associates and joint ventures | 0.00 | 0.00 | ||||
| 6 | Unallocated | 5,29,100.00 | 5,29,100.00 | ||||
| Total Segment Asset | 28,78,500.00 | 28,78,500.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 28,78,500.00 | 28,78,500.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Cement and ancilliary services | 6,21,700.00 | 6,21,700.00 | ||||
| 2 | Ready Mix Concrete | 65,700.00 | 65,700.00 | ||||
| 3 | Interest and Dividend Income | 0.00 | 0.00 | ||||
| 4 | Exceptional Items Expense | 0.00 | 0.00 | ||||
| 5 | Share of profit of associates and joint ventures | 0.00 | 0.00 | ||||
| 6 | Unallocated | 1,23,100.00 | 1,23,100.00 | ||||
| Total Segment Liabilities | 8,10,500.00 | 8,10,500.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 8,10,500.00 | 8,10,500.00 | |||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| 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 | 3,400.00 | 3,600.00 |
| 2 | Share of OCI of associates and joint ventures (net of tax) | 0.00 | 0.00 |
| 3 | Income tax relating to items that will not be reclassified to profit or loss | (900.00) | (900.00) |
| Total Amount of items that will not be reclassified to profit and loss | 2,500.00 | 2,700.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 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 | 2,500.00 | 2,700.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 32,100.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 6,700.00 | |||||
| Adjustments for decrease (increase) in inventories | (2,600.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 1,30,500.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 1,71,700.00 | |||||
| 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 | 18,300.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 99,800.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | (1,700.00) | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 4,100.00 | |||||
| Adjustments for depreciation and amortisation expense | 53,500.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (500.00) | |||||
| Adjustments for provisions, non-current | 4,500.00 | |||||
| Adjustments for other financial liabilities, current | 17,400.00 | |||||
| Adjustments for other financial liabilities, non-current | (19,700.00) | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 14,300.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 1,000.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | (500.00) | |||||
| Other adjustments for non-cash items | (300.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | (300.00) | |||||
| Total adjustments for reconcile profit (loss) | 4,67,600.00 | |||||
| Net cash flows from (used in) operations | 4,99,700.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 4,000.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 4,95,700.00 | |||||
| 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 | 0.00 | |||||
| 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 | 100.00 | |||||
| Purchase of property, plant and equipment | 70,000.00 | |||||
| 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 | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 4,40,300.00 | |||||
| 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 | 300.00 | |||||
| Interest received | 3,200.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 9,500.00 | |||||
| Net cash flows from (used in) investing activities | (4,97,200.00) | |||||
| 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 | 0.00 | |||||
| Payments of lease liabilities | 6,700.00 | |||||
| Dividends paid | 14,100.00 | |||||
| Interest paid | 2,700.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (23,500.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (25,000.00) | |||||
| 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 | (25,000.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 53,800.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 28,800.00 | |||||