5357542025-04-012025-06-305357542025-04-012025-06-30in-capmkt:OtherExpenses1Member5357542025-04-012025-06-30in-capmkt:OtherExpenses2Member5357542025-04-012025-06-30in-capmkt:OtherExpenses3Member5357542025-04-012025-06-30in-capmkt:OtherExpenses4Member5357542025-04-012025-06-30in-capmkt:OtherExpenses5Member5357542025-04-012025-06-30in-capmkt:OtherExpenses6Member5357542025-04-012025-06-30in-capmkt:OtherExpenses7Member5357542025-04-012025-06-30in-capmkt:OtherExpenses8Member5357542025-04-012025-06-30in-capmkt:OtherExpenses9Member5357542025-04-012025-06-30in-capmkt:OtherExpenses10Member5357542025-04-012025-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares535754ORIENTCEMNOTLISTEDINE876N01018ORIENT CEMENT LIMITEDMain BoardEquity2025-04-012026-03-312025-07-252025-07-15INRLakhsQuarterlyFirst quarterSingle segmentManufacturing and sale of cement2025-07-2518:30:002025-07-2519:30:00Not applicablefalsefalseNo such incidence2025-04-012025-06-30UnauditedStandalone86647570002172600086864830001357379000098450004222000003104700037306900050492750007242815000144366800001443668000391900000-1001936000-61003600002053704000000020537040002129200020749960002054600002054.610100010100.00021.488801 The unaudited financial results of Orient Cement Limited the Company have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 the Act read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations 2015 as amended <BR> <BR> 2 The unaudited financial results of the Company were reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on July 25 2025 The statutory auditors have expressed an unmodified audit review conclusion on these results <BR> <BR> 3 The Company operates in a single reportable segment viz manufacture and sale of cement in accordance with lnd AS 108 Operating Segments <BR> <BR> 4 Ambuja Cements Limited the Acquirer entered into Share Purchase Agreement SPA with the erstwhile promoters promoter group and certain public shareholders of the Company on October 22 2024 In terms of the said SPA the Acquirer acquired 95873163 equity shares 46.66 percent of the Company on April 22 2025 Consequently the Board of Directors of the Company was reconstituted with effect from April 22 2025 <BR> Further in accordance with the Securities and Exchange Board of India Substantial Acquisition of Shares and Takeovers Regulations 2011 the Acquirer has made open offer for acquisition of 53419567 26.00 percent equity shares of the Company from the public shareholders at a price of Rs 395.40 per share which was completed on June 18 2025 Accordingly the total shareholding by the Acquirer increased to 149292730 72.66 percent equity shares in the Company Pursuant to the said acquisition the Company has become a subsidiary of Ambuja Cements Limited with effect from June 18 2025 <BR> <BR> 5 On April 07 2025 the Company allotted 349976 fully paid up equity shares of Rs 1 each pursuant to exercise of employee stock options under the Orient Cement Limited Employees Stock Option Scheme 2015. Consequent to the aforesaid allotment the paid up share capital of the Company has increased <BR> <BR> 6 The Government of India introduced Section 115BAA in the Income tax Act 1961 which provides domestic companies the option to pay corporate tax at a reduced rate effective from April 01 2019 subject to fulfillment of specified conditions. The Company during the current quarter has opted for the reduced tax rate regime under Section 115BAA due to which the net deferred tax liability as on April 01 2025 which was previously recognized at the erstwhile higher tax rate has been remeasured at the reduced rate resulting in a reversal of Rs 8118.28 lakhs during the current quarter. <BR> Further pursuant to the adoption of the reduced tax regime under Section 115BAA the Company has also reversed excess income tax provision of Rs 1675.09 lakhs created for financial year 2024 2025 during the current quarter. <BR> <BR> 7 The Company does not have any subsidiary company including an associate and joint venture. Accordingly preparation of a consolidated financial results is not applicable. <BR> <BR> 8 Figures for the quarter ended March 31 2025 as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. <BR> <BR> 9 The results for the quarter on June 30 2025 are also available on the Company website www.orientcement.com BSE website www.bseindia.com and NSE website www.nseindia.com.Higher as there are no scheduled borrowing repayments during the periodPower and fuel2386381000Packing, freight and forwarding charges2004016000Consumption of stores and spares201894000Handling charges to contractors84541000Rent and hire charges29496000Rates and taxes15343000Insurance13191000Repairs and maintenance160234000Commission on sales65096000Other Expenses89083000Remeasurement gain/(loss) on defined benefit plans28453000284530007161000021292000