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	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	Single segment
Description of single segment	Cement and cement related product
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

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	230633200000	759551300000
	Other income	1021300000	7441700000
	Total income	231654500000	766993000000
2	Expenses
(a)	Cost of materials consumed	35299300000	118217200000
(b)	Purchases of stock-in-trade	5833400000	18697400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2357200000	122700000
(d)	Employee benefit expense	9815200000	36045900000
(e)	Finance costs	4750400000	16505400000
(f)	Depreciation, depletion and amortisation expense	11245700000	40149500000
(f)	Other Expenses
1	Power and Fuel Expense	52236400000	184191500000
2	Freight and Forwarding Expense	51761800000	174598300000
3	Other Expenses	27145500000	102103800000
	Total other expenses	131143700000	460893600000
	Total expenses	200444900000	690631700000
3	Total profit before exceptional items and tax	31209600000	76361300000
4	Exceptional items	-93500000	-974300000
5	Total profit before tax	31116100000	75387000000
6	Tax expense
7	Current tax	3581900000	8282900000
8	Deferred tax	2678600000	6602000000
9	Total tax expenses	6260500000	14884900000
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	24855600000	60502100000
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	-107700000	-105700000
16	Total profit (loss) for period	24747900000	60396400000
17	Other comprehensive income net of taxes	-653100000	6718100000
18	Total Comprehensive Income for the period	24094800000	67114500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	24820400000	60391100000
	Total profit or loss, attributable to non-controlling interests	-72500000	-72500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	24235000000	66773800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-140200000	340700000
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		704115300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	84.38	205.3
	Diluted earnings (loss) per share from continuing operations	84.31	205.13
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	84.38	205.3
	Diluted earnings (loss) per share from continuing and discontinued operations	84.31	205.13
24	Debt equity ratio	0.0031	0.0031
25	Debt service coverage ratio	0.0446	0.0488
26	Interest service coverage ratio	0.0673	0.0724
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	760151900000
	Capital work-in-progress	61882700000
	Investment property	0
	Goodwill	76817800000
	Other intangible assets	108672500000
	Intangible assets under development	459200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	3001200000
	Non-current financial assets
	Non-current investments	19972800000
	Trade receivables, non-current	0
	Loans, non-current	162100000
	Other non-current financial assets	29331600000
	Total non-current financial assets	49466500000
	Deferred tax assets (net)	650900000
	Other non-current assets	38496800000
	Total non-current assets	1099599500000
2	Current assets
	Inventories	95629800000
	Current financial asset
	Current investments	28590700000
	Trade receivables, current	58902500000
	Cash and cash equivalents	4672100000
	Bank balance other than cash and cash equivalents	12061100000
	Loans, current	100000000
	Other current financial assets	12986800000
	Total current financial assets	117313200000
	Current tax assets (net)	580000000
	Other current assets	22472100000
	Total current assets	235995100000
3	Non-current assets classified as held for sale	1376900000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1336971500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2946800000
	Other equity	704120900000
	Total equity attributable to owners of parent	707067700000
	Non controlling interest	31865900000
	Total equity	738933600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	157807700000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	11560300000
	Total non-current financial liabilities	169368000000
	Provisions, non-current	8920900000
	Deferred tax liabilities (net)	95794400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	304900000
	Total non-current liabilities	274388200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	72502200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2725200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	90549600000
	Total Trade payable	93274800000
	Other current financial liabilities	67553000000
	Total current financial liabilities	233330000000
	Other current liabilities	66921800000
	Provisions, current	3502100000
	Current tax liabilities (Net)	19895800000
	Deferred government grants, Current	0
	Total current liabilities	323649700000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	598037900000
	Total equity and liabilites	1336971500000
	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)
	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	Consolidated	Consolidated
	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	-247800000	7018600000
	Total Amount of items that will not be reclassified to profit and loss	-247800000	7018600000
2	Income tax relating to items that will not be reclassified to profit or loss	-14000000	988300000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	-352600000	806400000
	Total Amount of items that will be reclassified to profit and loss	-352600000	806400000
4	Income tax relating to items that will be reclassified to profit or loss	66700000	118600000
5	Total Other comprehensive income	-653100000	6718100000

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			75387000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			16505400000
	Adjustments for decrease (increase) in inventories			-3169300000
	Adjustments for decrease (increase) in trade receivables, current			-6075400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			7627200000
	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			-4755500000
	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			40149500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-337700000
	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			582900000
	Adjustments for dividend income			0
	Adjustments for interest income			2931600000
	Adjustments for share-based payments			515600000
	Adjustments for fair value losses (gains)			-1604100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2903600000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			750200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			44353600000
	Net cash flows from (used in) operations			119740600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			13006300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			106734300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			362700000
	Cash flows used in obtaining control of subsidiaries or other businesses			101128500000
	Other cash receipts from sales of equity or debt instruments of other entities			191153400000
	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			1493700000
	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			1787000000
	Purchase of property, plant and equipment			91293300000
	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			-9008700000
	Purchase of other long-term assets			8794400000
	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			8100000
	Interest received			3420300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-165044500000
	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			20000000
	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			313100000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			94095700000
	Repayments of borrowings			5503100000
	Payments of lease liabilities			2258800000
	Dividends paid			20116500000
	Interest paid			14789900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			50757600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-7552600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			37900000
	Net increase (decrease) in cash and cash equivalents			-7514700000
	Cash and cash equivalents cash flow statement at beginning of period			12186800000
	Cash and cash equivalents cash flow statement at end of period			4672100000