Integrated Filing — IndAS

General information about company
Scrip Code	532538
NSE Symbol	ULTRACEMCO
MSEI Symbol	NOTLISTED
ISIN	INE481G01011
Name of company	UltraTech 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	28-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-Mar-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	Cement and Cement Related Products
Start date and time of board meeting	28-Apr-2025   12:00:00
End date and time of board meeting	28-Apr-2025   14:55:00
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.	No
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	Yes
(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?	Yes
(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	2025-01-23
Indicate Company website link for updated RPT policy of the Company	https://www.ultratechcement.com/corporate/investors-/corporate-governance
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?	Yes

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	211346800000	718949700000
	Other income	1154500000	6934200000
	Total income	212501300000	725883900000
2	Expenses
(a)	Cost of materials consumed	30243600000	105887100000
(b)	Purchases of stock-in-trade	7093400000	19998600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2132300000	-218700000
(d)	Employee benefit expense	8307600000	32994800000
(e)	Finance costs	3995800000	14653400000
(f)	Depreciation, depletion and amortisation expense	9909900000	37390900000
(f)	Other Expenses
1	Power and Fuel Expense	45419200000	171556400000
2	Freight and Forwarding Expense	48804200000	170233300000
3	Other Expenses	23249900000	95537200000
	Total other expenses	117473300000	437326900000
	Total expenses	179155900000	648033000000
3	Total profit before exceptional items and tax	33345400000	77850900000
4	Exceptional items	0	-880800000
5	Total profit before tax	33345400000	76970100000
6	Tax expense
7	Current tax	3388900000	8021800000
8	Deferred tax	3135100000	7022000000
9	Total tax expenses	6524000000	15043800000
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	26821400000	61926300000
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	26821400000	61926300000
17	Other comprehensive income net of taxes	-376200000	5998700000
18	Total Comprehensive Income for the period	26445200000	67925000000
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	2946800000	2946800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		693825500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	91.18	210.52
	Diluted earnings (loss) per share from continuing operations	91.11	210.35
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	91.18	210.52
	Diluted earnings (loss) per share from continuing and discontinued operations	91.11	210.35
24	Debt equity ratio	0.0028	0.0028
25	Debt service coverage ratio	0.0549	0.0521
26	Interest service coverage ratio	0.0934	0.0796
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	618230000000
	Capital work-in-progress	59560100000
	Investment property
	Goodwill	58897000000
	Other intangible assets	69984000000
	Intangible assets under development	459200000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	136445600000
	Trade receivables, non-current
	Loans, non-current	80100000
	Other non-current financial assets	25761100000
	Total non-current financial assets	162286800000
	Deferred tax assets (net)
	Other non-current assets	44717800000
	Total non-current assets	1014134900000
2	Current assets
	Inventories	85667600000
	Current financial asset
	Current investments	28579900000
	Trade receivables, current	43778200000
	Cash and cash equivalents	3119200000
	Bank balance other than cash and cash equivalents	4880000000
	Loans, current	97000000
	Other current financial assets	12648800000
	Total current financial assets	93103100000
	Current tax assets (net)
	Other current assets	20316900000
	Total current assets	199087600000
3	Non-current assets classified as held for sale	180200000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1213402700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2946800000
	Other equity	693831100000
	Total equity attributable to owners of parent	696777900000
	Non controlling interest
	Total equity	696777900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	138597200000
	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	10160700000
	Total non-current financial liabilities	148757900000
	Provisions, non-current	7055700000
	Deferred tax liabilities (net)	81975700000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	237789300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	55999300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2653300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	76015600000
	Total Trade payable	78668900000
	Other current financial liabilities	59101500000
	Total current financial liabilities	193769700000
	Other current liabilities	62176100000
	Provisions, current	3300600000
	Current tax liabilities (Net)	19589100000
	Deferred government grants, Current
	Total current liabilities	278835500000
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	516624800000
	Total equity and liabilites	1213402700000
	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)
	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	Items that will not be reclassified to profit or loss	-387800000	6637500000
	Total Amount of items that will not be reclassified to profit and loss	-387800000	6637500000
2	Income tax relating to items that will not be reclassified to profit or loss	-29500000	973000000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	-23900000	446600000
	Total Amount of items that will be reclassified to profit and loss	-23900000	446600000
4	Income tax relating to items that will be reclassified to profit or loss	-6000000	112400000
5	Total Other comprehensive income	-376200000	5998700000

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			76970100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			14653400000
	Adjustments for decrease (increase) in inventories			-2820200000
	Adjustments for decrease (increase) in trade receivables, current			-4841300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-2290400000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-4315000000
	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			37390900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-48400000
	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			-791700000
	Adjustments for dividend income			0
	Adjustments for interest income			2605200000
	Adjustments for share-based payments			492500000
	Adjustments for fair value losses (gains)			-1536900000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2783300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			631700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			31136100000
	Net cash flows from (used in) operations			108106200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			12341300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			95764900000
	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			92099600000
	Other cash receipts from sales of equity or debt instruments of other entities			188492000000
	Other cash payments to acquire equity or debt instruments of other entities			150057400000
	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			1555600000
	Purchase of property, plant and equipment			90552400000
	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			-5763500000
	Purchase of other long-term assets			9252400000
	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			7800000
	Interest received			3169500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-154500400000
	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			313100000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			1002900000
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			20000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			96746100000
	Repayments of borrowings			5503100000
	Payments of lease liabilities			2015200000
	Dividends paid			20116500000
	Interest paid			12778400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			55663100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3072400000
	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			-3072400000
	Cash and cash equivalents cash flow statement at beginning of period			6191600000
	Cash and cash equivalents cash flow statement at end of period			3119200000