Integrated Filing — IndAS

General information about company
Scrip Code	535754
NSE Symbol	ORIENTCEM
MSEI Symbol	NOTLISTED
ISIN	INE876N01018
Name of company	ORIENT CEMENT LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	13-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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 and Sale of Cement
Start date and time of board meeting	13-Apr-2025   14:30:00
End date and time of board meeting	13-Apr-2025   15:25:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-24
Indicate Company website link for updated RPT policy of the Company	https://www.orientcement.com/wp-content/uploads/2022/04/Related-Party-Transaction-Policy.pdf
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
No such incidence.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	8251878000	27088337000
	Other income	76533000	198635000
	Total income	8328411000	27286972000
2	Expenses
(a)	Cost of materials consumed	1297141000	4148459000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	106127000	66014000
(d)	Employee benefit expense	489872000	2012082000
(e)	Finance costs	56455000	226859000
(f)	Depreciation, depletion and amortisation expense	371611000	1530128000
(f)	Other Expenses
1	Power and Fuel	2056488000	6937080000
2	Packing, freight & forwarding charges	2314875000	7594775000
3	Other expenses	957118000	3316685000
	Total other expenses	5328481000	17848540000
	Total expenses	7649687000	25832082000
3	Total profit before exceptional items and tax	678724000	1454890000
4	Exceptional items	0	0
5	Total profit before tax	678724000	1454890000
6	Tax expense
7	Current tax	321642000	566777000
8	Deferred tax	-63618000	-24351000
9	Total tax expenses	258024000	542426000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	420700000	912464000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	420700000	912464000
17	Other comprehensive income net of taxes	-6442000	-12297000
18	Total Comprehensive Income for the period	414258000	900167000
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	205110000	205110000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.05	4.45
	Diluted earnings (loss) per share from continuing operations	2.05	4.45
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	2.05	4.45
	Diluted earnings (loss) per share from continuing and discontinued operations	2.05	4.45
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes:ttttttt n1.The Board of Directors of the Company have recommended a dividend of Rs.0.50 per share 50 percent aggregating to Rs. 1025.55 lacs on 13.04.2025 for the year ended 31.03.2025 which is subject to approval of the shareholders.ttttttttt n2.The financial results of Orient Cement Limited the Company have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act, 2013 the Act read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended. ttttttttt n3.The financial results of the Company were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on 13.04.2025.The statutory auditors have expressed an unmodified audit opinion on these results.ttttttttt n4.The Company operates in a single reportable segment viz manufacture and sale of cement in accordance with lnd AS 108 Operating Segments.ttttttttt n5.The Company does not have any subsidiary company including an associate and joint venture. Accordingly preparation of a consolidated financial results is not applicablettttttttt n6.Ambuja Cements Limited the Acquirer entered into Share Purchase Agreements Agreements with the promoter group and certain other shareholders on 22.10.2024 pursuant to which the Acquirer shall obtain 46.80 percent of the shareholding of the Company subject to the terms and conditions as set out in the Agreements. The Acquirer received the approval from the Competition Commission of India CCI on 04.03.2025. nAs on the date of approval of these audited financial results by the Board The promoter group continues to be the existing shareholders pending consummation of the underlying transaction and the completion of Open offer.tt nttttttt n7.The managerial remuneration paid/payable to Managing director and Chief executive officer of the Company amounting to Rs. 1214.05 lacs for the financial year exceeded the prescribed limits under Section 197 read with Schedule V to the Companies Act 2013 by Rs. 431.96 lacs. The excess remuneration when compared to the remuneration prescribed under the Act is primarily due to the decrease in profits of the Company during the current year. As per the provisions of the Act the excess remuneration is subject to approval of the shareholders which the company proposes to obtain in the forthcoming Annual general Meeting. As per management assessment the approval from shareholders for excess remuneration is probable.ttttttttt n8.Figures for the quarter ended 31.03.2025 and 31.03.2024 as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year.tt n nttttttttttttttttttttttt

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	19254872000
	Capital work-in-progress	242438000
	Investment property	0
	Goodwill	0
	Other intangible assets	645633000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	128329000
	Trade receivables, non-current
	Loans, non-current	157000
	Other non-current financial assets	336161000
	Total non-current financial assets	464647000
	Deferred tax assets (net)
	Other non-current assets	306655000
	Total non-current assets	20914245000
2	Current assets
	Inventories	3184405000
	Current financial asset
	Current investments	290485000
	Trade receivables, current	2481227000
	Cash and cash equivalents	482195000
	Bank balance other than cash and cash equivalents	6525000
	Loans, current	176000
	Other current financial assets	176300000
	Total current financial assets	3436908000
	Current tax assets (net)	0
	Other current assets	490772000
	Total current assets	7112085000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	28026330000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	205110000
	Other equity	17873989000
	Total equity attributable to owners of parent	18079099000
	Non controlling interest
	Total equity	18079099000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	325184000
	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	340496000
	Total non-current financial liabilities	665680000
	Provisions, non-current	477813000
	Deferred tax liabilities (net)	3346704000
	Deferred government grants, Non-current
	Other non-current liabilities	310449000
	Total non-current liabilities	4800646000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	110032000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2170701000
	Total Trade payable	2280733000
	Other current financial liabilities	1458821000
	Total current financial liabilities	3739554000
	Other current liabilities	1116440000
	Provisions, current	224530000
	Current tax liabilities (Net)	66061000
	Deferred government grants, Current
	Total current liabilities	5146585000
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	9947231000
	Total equity and liabilites	28026330000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

Notes: n1.Property plant and Equipment include right of use assets Rs. 3525.95 Lacs. n2.Other non current assets include current tax assets Rs.20.58 Lacs. n3.Other current financial liabilities include Lease liabilities Rs. 315.71 Lacs. n n11.The results for the quarter and year ended on 31.03.2025 are also available on the Company website www.orientcement.com BSE website www.bseindia.com and NSE website www.nseindia.com.t

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	Other Comprehensive income not to be reclassified to profit or loss in subsequent periods	-9902000	-18902000
	Total Amount of items that will not be reclassified to profit and loss	-9902000	-18902000
2	Income tax relating to items that will not be reclassified to profit or loss	-3460000	-6605000
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	-6442000	-12297000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1454890000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			226859000
	Adjustments for decrease (increase) in inventories			217124000
	Adjustments for decrease (increase) in trade receivables, current			-235781000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-140777000
	Adjustments for decrease (increase) in other non-current assets			-35233000
	Adjustments for other financial assets, non-current			3958000
	Adjustments for other financial assets, current			-93534000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			77284000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-70694000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1530128000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-19466000
	Adjustments for provisions, non-current			-70129000
	Adjustments for other financial liabilities, current			-108417000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			34880000
	Adjustments for share-based payments			20836000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-7666000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-100109000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1159503000
	Net cash flows from (used in) operations			2614393000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			561531000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2052862000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			13580000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			3092000
	Purchase of property, plant and equipment			596451000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			100591000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			13878000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-279220000
	Net cash flows from (used in) investing activities	-972872000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			32975000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			94170000
	Repayments of borrowings			1020145000
	Payments of lease liabilities			37670000
	Dividends paid			307303000
	Interest paid			124195000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1362168000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-282178000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-282178000
	Cash and cash equivalents cash flow statement at beginning of period			764373000
	Cash and cash equivalents cash flow statement at end of period			482195000