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	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	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

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	Consolidated	Consolidated
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	60665200000	217623100000
	Other income	1938800000	10724300000
	Total income	62604000000	228347400000
2	Expenses
(a)	Cost of materials consumed	11129300000	40193700000
(b)	Purchases of stock-in-trade	13528900000	40797300000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	439900000	1467500000
(d)	Employee benefit expense	1751600000	7177500000
(e)	Finance costs	136300000	1082200000
(f)	Depreciation, depletion and amortisation expense	2648800000	10013100000
(f)	Other Expenses
1	Power and fuel	8690500000	35054100000
2	Freight and forwading expense	11392500000	41838800000
3	Other expenses	5430400000	20480600000
	Total other expenses	25513400000	97373500000
	Total expenses	55148200000	198104800000
3	Total profit before exceptional items and tax	7455800000	30242600000
4	Exceptional items	1347300000	997300000
5	Total profit before tax	8803100000	31239900000
6	Tax expense
7	Current tax	1838900000	7020700000
8	Deferred tax	-527500000	224400000
9	Total tax expenses	1311400000	7245100000
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	7491700000	23994800000
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	18700000	27900000
16	Total profit (loss) for period	7510400000	24022700000
17	Other comprehensive income net of taxes	-65300000	-346600000
18	Total Comprehensive Income for the period	7445100000	23676100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	7510300000	24021200000
	Total profit or loss, attributable to non-controlling interests	100000	100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-65300000	-346600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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	39.99	127.92
	Diluted earnings (loss) per share from continuing operations	39.89	127.57
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	39.99	127.92
	Diluted earnings (loss) per share from continuing and discontinued operations	39.89	127.57
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	101056500000
	Capital work-in-progress	20614800000
	Investment property	0
	Goodwill	3946300000
	Other intangible assets	3291800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	334500000
	Non-current financial assets
	Non-current investments	170100000
	Trade receivables, non-current
	Loans, non-current	48200000
	Other non-current financial assets	17872200000
	Total non-current financial assets	18090500000
	Deferred tax assets (net)
	Other non-current assets	15348600000
	Total non-current assets	162683000000
2	Current assets
	Inventories	19254200000
	Current financial asset
	Current investments	14584600000
	Trade receivables, current	11629100000
	Cash and cash equivalents	10506900000
	Bank balance other than cash and cash equivalents	5985800000
	Loans, current	53300000
	Other current financial assets	12128200000
	Total current financial assets	54887900000
	Current tax assets (net)
	Other current assets	17234400000
	Total current assets	91376500000
3	Non-current assets classified as held for sale	66600000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	254126100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1879900000
	Other equity	183668500000
	Total equity attributable to owners of parent	185548400000
	Non controlling interest	37900000
	Total equity	185586300000
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	1405700000
	Deferred tax liabilities (net)	6092200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1551500000
	Total non-current liabilities	11858300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2734300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	13648700000
	Total Trade payable	16383000000
	Other current financial liabilities	15151500000
	Total current financial liabilities	31534500000
	Other current liabilities	14589200000
	Provisions, current	146100000
	Current tax liabilities (Net)	10411700000
	Deferred government grants, Current	0
	Total current liabilities	56681500000
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	68539800000
	Total equity and liabilites	254126100000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Cement	56855300000	205044300000
2	Ready Mix Concrete	4199200000	13823500000
3	Exceptional items	0	0
4	Share of profit of associates and joint ventures	0	0
	Total Segment Revenue	61054500000	218867800000
	Less: Inter segment revenue	389300000	389300000
	Revenue from operations	60665200000	217623100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cement	5713600000	20806000000
2	Ready Mix Concrete	211700000	596100000
3	Exceptional items	1347300000	997300000
4	Share of profit of associates and joint ventures	18700000	27900000
	Total Profit before tax	7291300000	22427300000
	i. Finance cost	136300000	136300000
	ii. Other Unallocable Expenditure net off Unallocable income	-1666800000	-1666800000
	Profit before tax	8821800000	31267800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cement	198900100000	198900100000
2	Ready Mix Concrete	7190300000	7190300000
3	Exceptional items	0	0
4	Share of profit of associates and joint ventures	0	0
	Total Segment Asset	206090400000	206090400000
	Un-allocable Assets	48035700000	48035700000
	Net Segment Asset	254126100000	254126100000
4	Segment Liabilities
	Segment Liabilities
1	Cement	48321600000	48321600000
2	Ready Mix Concrete	3508500000	3508500000
3	Exceptional items	0	0
4	Share of profit of associates and joint ventures	0	0
	Total Segment Liabilities	51830100000	51830100000
	Un-allocable Liabilities	16709700000	16709700000
	Net Segment Liabilities	68539800000	68539800000
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement (loss) / gains on defined benefit plans	-87100000	-463000000
2	Share of OCI of associates and joint ventures (net of tax)	-100000	-100000
	Total Amount of items that will not be reclassified to profit and loss	-87200000	-463100000
2	Income tax relating to items that will not be reclassified to profit or loss	-21900000	-116500000
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	-65300000	-346600000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			31239900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1082200000
	Adjustments for decrease (increase) in inventories			-668500000
	Adjustments for decrease (increase) in trade receivables, current			-3429000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-3369000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2749800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-2149200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			19400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			10013100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			74900000
	Adjustments for provisions, current			-610400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-11600000
	Adjustments for dividend income			0
	Adjustments for interest income			9595400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-71100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1829400000
	Other adjustments to reconcile profit (loss)			-27900000
	Other adjustments for non-cash items			114700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-13207000000
	Net cash flows from (used in) operations			18032900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			918100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			17114800000
	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			2986100000
	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			153100000
	Purchase of property, plant and equipment			19684400000
	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			13113900000
	Purchase of other long-term assets			7069200000
	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			27900000
	Interest received			3671700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-12773100000
	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			153300000
	Payments of lease liabilities			7453700000
	Dividends paid			1426100000
	Interest paid			989500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-10022600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-5680900000
	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			-5680900000
	Cash and cash equivalents cash flow statement at beginning of period			16187800000
	Cash and cash equivalents cash flow statement at end of period			10506900000