Integrated Filing — IndAS

General information about company
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	18-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	Multi segment
Description of single segment
Start date and time of board meeting	24-Apr-2025   11:00:00
End date and time of board meeting	24-Apr-2025   14:25:00
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	2025-04-24
Indicate Company website link for updated RPT policy of the Company	www.acclimited.com
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
There are no such instances during the reporting quarter

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	60085200000	216681100000
	Other income	1909200000	10586200000
	Total income	61994400000	227267300000
2	Expenses
(a)	Cost of materials consumed	10996000000	40209100000
(b)	Purchases of stock-in-trade	13528900000	40797300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	400800000	1490600000
(d)	Employee benefit expense	1729700000	7069800000
(e)	Finance costs	133700000	1079600000
(f)	Depreciation, depletion and amortisation expense	2533300000	9562100000
(f)	Other Expenses
1	Power and Fuel	8567500000	34592900000
2	Freight and forwading expense	11541900000	42393900000
3	Other Expenses	5316300000	19965400000
	Total other expenses	25425700000	96952200000
	Total expenses	54748100000	197160700000
3	Total profit before exceptional items and tax	7246300000	30106600000
4	Exceptional items	1347300000	1347300000
5	Total profit before tax	8593600000	31453900000
6	Tax expense
7	Current tax	1739900000	6901600000
8	Deferred tax	-500200000	306700000
9	Total tax expenses	1239700000	7208300000
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	7353900000	24245600000
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	7353900000	24245600000
17	Other comprehensive income net of taxes	-65900000	-347400000
18	Total Comprehensive Income for the period	7288000000	23898200000
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	1879900000	1879900000
	Face value of equity share capital	10	10
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	39.16	129.11
	Diluted earnings (loss) per share from continuing operations	39.06	128.76
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	39.16	129.11
	Diluted earnings (loss) per share from continuing and discontinued operations	39.06	128.76
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	95524900000
	Capital work-in-progress	16158800000
	Investment property	0
	Goodwill	0
	Other intangible assets	2008700000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	12664200000
	Non-current financial assets
	Non-current investments	170100000
	Trade receivables, non-current	0
	Loans, non-current	46700000
	Other non-current financial assets	17800600000
	Total non-current financial assets	18017400000
	Deferred tax assets (net)
	Other non-current assets	15044900000
	Total non-current assets	159418900000
2	Current assets
	Inventories	18950400000
	Current financial asset
	Current investments	14584600000
	Trade receivables, current	11716200000
	Cash and cash equivalents	9409400000
	Bank balance other than cash and cash equivalents	5755800000
	Loans, current	53300000
	Other current financial assets	11933900000
	Total current financial assets	53453200000
	Current tax assets (net)
	Other current assets	17340600000
	Total current assets	89744200000
3	Non-current assets classified as held for sale	66600000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	249229700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1879900000
	Other equity	180829400000
	Total equity attributable to owners of parent	182709300000
	Non controlling interest
	Total equity	182709300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	2808900000
	Total non-current financial liabilities	2808900000
	Provisions, non-current	1384600000
	Deferred tax liabilities (net)	4732600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1551500000
	Total non-current liabilities	10477600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2696800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13298600000
	Total Trade payable	15995400000
	Other current financial liabilities	14985200000
	Total current financial liabilities	30980600000
	Other current liabilities	14553200000
	Provisions, current	142800000
	Current tax liabilities (Net)	10366200000
	Deferred government grants, Current
	Total current liabilities	56042800000
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	66520400000
	Total equity and liabilites	249229700000
	Disclosure of notes on assets and liabilities

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)
1	NA	0	0
	Total Segment Revenue	0	0
	Less: Inter segment revenue	0	0
	Revenue from operations	0	0
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	NA	0	0
	Total Profit before tax	0	0
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	0	0
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	NA	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	NA	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Remeasurement gains / (losses) on defined benefit plans	-88100000	-464200000
	Total Amount of items that will not be reclassified to profit and loss	-88100000	-464200000
2	Income tax relating to items that will not be reclassified to profit or loss	-22200000	-116800000
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	-65900000	-347400000

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			31453900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1079600000
	Adjustments for decrease (increase) in inventories			-621700000
	Adjustments for decrease (increase) in trade receivables, current			-3378800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3549100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2618500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-2443800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			9562100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			74900000
	Adjustments for provisions, current			-595900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			580700000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-11600000
	Adjustments for dividend income			27900000
	Adjustments for interest income			9527600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-57600000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2098200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			86800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-13546600000
	Net cash flows from (used in) operations			17907300000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			844700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			17062600000
	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			0
	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			153300000
	Purchase of property, plant and equipment			15299200000
	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			12420500000
	Purchase of other long-term assets			13779200000
	Cash advances and loans made to other parties			7300000
	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			27900000
	Interest received			3583200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			15600000
	Net cash flows from (used in) investing activities	-12885200000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			7453700000
	Dividends paid			1426100000
	Interest paid			988300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-9868100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-5690700000
	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			-5690700000
	Cash and cash equivalents cash flow statement at beginning of period			15100100000
	Cash and cash equivalents cash flow statement at end of period			9409400000