Integrated Filing — IndAS

General information about company
Scrip Code	500425
NSE Symbol	AMBUJACEM
MSEI Symbol	NOTLISTED
ISIN	INE079A01024
Name of company	AMBUJA CEMENTS 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	29-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
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	29-Apr-2025   11:00:00
End date and time of board meeting	29-Apr-2025   14:30:00
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	98886100000	350447600000
	Other income	5732600000	26542400000
	Total income	104618700000	376990000000
2	Expenses
(a)	Cost of materials consumed	15780900000	57080700000
(b)	Purchases of stock-in-trade	1140400000	7636600000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	1347000000	556900000
(d)	Employee benefit expense	3554600000	14034100000
(e)	Finance costs	142900000	2159400000
(f)	Depreciation, depletion and amortisation expense	7863500000	24783400000
(f)	Other Expenses
1	Power and fuel	22987600000	83478400000
2	Freight and forwading expenses	23361200000	83011900000
3	Other expenses	12038900000	44942500000
	Total other expenses	58387700000	211432800000
	Total expenses	88217000000	317683900000
3	Total profit before exceptional items and tax	16401700000	59306100000
4	Exceptional items	1347300000	-214700000
5	Total profit before tax	17749000000	59091400000
6	Tax expense
7	Current tax	3554000000	5046600000
8	Deferred tax	1419200000	2592900000
9	Total tax expenses	4973200000	7639500000
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	12775800000	51451900000
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	46600000	132200000
16	Total profit (loss) for period	12822400000	51584100000
17	Other comprehensive income net of taxes	-125500000	-396300000
18	Total Comprehensive Income for the period	12696900000	51187800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	9461700000	41451100000
	Total profit or loss, attributable to non-controlling interests	3235200000	3235200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-100900000	-223200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-24600000	-173100000
21	Details of equity share capital
	Paid-up equity share capital	4926200000	4926200000
	Face value of equity share capital	2	2
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	3.88	17
	Diluted earnings (loss) per share from continuing operations	3.88	16.96
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	3.88	17
	Diluted earnings (loss) per share from continuing and discontinued operations	3.88	16.96
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	261210500000
	Capital work-in-progress	98204000000
	Investment property	0
	Goodwill	108560700000
	Other intangible assets	56006300000
	Intangible assets under development	653100000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	603900000
	Non-current financial assets
	Non-current investments	289600000
	Trade receivables, non-current	0
	Loans, non-current	49500000
	Other non-current financial assets	37217000000
	Total non-current financial assets	37556100000
	Deferred tax assets (net)	43700000
	Other non-current assets	49444300000
	Total non-current assets	612282600000
2	Current assets
	Inventories	42480100000
	Current financial asset
	Current investments	18221600000
	Trade receivables, current	15903000000
	Cash and cash equivalents	50433200000
	Bank balance other than cash and cash equivalents	11288400000
	Loans, current	77000000
	Other current financial assets	18882400000
	Total current financial assets	114805600000
	Current tax assets (net)	161800000
	Other current assets	39656300000
	Total current assets	197103800000
3	Non-current assets classified as held for sale	67700000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	809454100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	4926200000
	Other equity	529506300000
	Total equity attributable to owners of parent	534432500000
	Non controlling interest	103681700000
	Total equity	638114200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	143900000
	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	4575400000
	Total non-current financial liabilities	4719300000
	Provisions, non-current	2540800000
	Deferred tax liabilities (net)	24075700000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1551500000
	Total non-current liabilities	32887300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	124300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	4725900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	22868700000
	Total Trade payable	27594600000
	Other current financial liabilities	52401300000
	Total current financial liabilities	80120200000
	Other current liabilities	30571900000
	Provisions, current	550900000
	Current tax liabilities (Net)	27209600000
	Deferred government grants, Current	0
	Total current liabilities	138452600000
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	171339900000
	Total equity and liabilites	809454100000
	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	95013400000	337684700000
2	Ready mix concrete	4262000000	14007600000
3	Exceptional Items- (Income) / Expense	0	0
4	Share of profit of associates and joint ventures	0	0
	Total Segment Revenue	99275400000	351692300000
	Less: Inter segment revenue	389300000	389300000
	Revenue from operations	98886100000	350447600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Cement	11096800000	35671200000
2	Ready mix concrete	213200000	580100000
3	Exceptional Items- (Income) / Expense	1347300000	-214700000
4	Share of profit of associates and joint ventures	46600000	132200000
	Total Profit before tax	12703900000	36168800000
	i. Finance cost	142900000	142900000
	ii. Other Unallocable Expenditure net off Unallocable income	-5234600000	-5234600000
	Profit before tax	17795600000	59223700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Cement	568969700000	568969700000
2	Ready mix concrete	10532700000	10532700000
3	Exceptional Items- (Income) / Expense	0	0
4	Share of profit of associates and joint ventures	0	0
	Total Segment Asset	579502400000	579502400000
	Un-allocable Assets	229951700000	229951700000
	Net Segment Asset	809454100000	809454100000
4	Segment Liabilities
	Segment Liabilities
1	Cement	115698600000	115698600000
2	Ready mix concrete	3917100000	3917100000
3	Exceptional Items- (Income) / Expense	0	0
4	Share of profit of associates and joint ventures	0	0
	Total Segment Liabilities	119615700000	119615700000
	Un-allocable Liabilities	52930000000	52930000000
	Net Segment Liabilities	172545700000	172545700000
	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	Remeasurement (losses) / gains on defined benefit plans	-167600000	-522900000
2	Share of remeasurement (losses) on defined benefit plans of joint ventures and associates (net of tax)	-200000	-200000
	Total Amount of items that will not be reclassified to profit and loss	-167800000	-523100000
2	Income tax relating to items that will not be reclassified to profit or loss	-39800000	-124300000
3	Amount of items that will be reclassified to profit and loss
1	Foreign Currency translation reserve	2500000	2500000
	Total Amount of items that will be reclassified to profit and loss	2500000	2500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-125500000	-396300000

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			59091400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2159400000
	Adjustments for decrease (increase) in inventories			-5128900000
	Adjustments for decrease (increase) in trade receivables, current			-3823200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			4883000000
	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			-5762900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-7837200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			24783400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-700400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-5064400000
	Adjustments for other financial liabilities, non-current			4700000
	Adjustments for unrealised foreign exchange losses gains			61600000
	Adjustments for dividend income			0
	Adjustments for interest income			24339100000
	Adjustments for share-based payments			0
	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			-1310400000
	Other adjustments to reconcile profit (loss)			-132200000
	Other adjustments for non-cash items			8300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-22198300000
	Net cash flows from (used in) operations			36893100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3801800000
	Other inflows (outflows) of cash			-139600000
	Net cash flows from (used in) operating activities			32951700000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			610000000
	Cash flows used in obtaining control of subsidiaries or other businesses			43097400000
	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			955600000
	Purchase of property, plant and equipment			86870500000
	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			49515700000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			74317400000
	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			150700000
	Interest received			16393500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1167200000
	Net cash flows from (used in) investing activities	-85889200000
	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			83390900000
	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			97200000
	Repayments of borrowings			11808300000
	Payments of lease liabilities			8371700000
	Dividends paid			5629800000
	Interest paid			1757900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			55920400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2982900000
	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			2982900000
	Cash and cash equivalents cash flow statement at beginning of period			47426100000
	Cash and cash equivalents cash flow statement at end of period			50409000000