ACC Limited — Quarter and year ended March 31, 2026
(₹ in Crore)
| Particulars | 3 months ended 31-03-2026 Audited | Preceding 3 months ended 31-12-2025 Unaudited | Corresponding 3 months ended 31-03-2025 Audited | For the year ended 31-03-2026 Audited | For the year ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| 1 Income | |||||
| a) Revenue from Operations (Refer Note – 8) | 7,054.06 | 6,366.82 | 5,996.58 | 25,566.33 | 20,867.36 |
| b) Government Grants including duty credits/refunds (Refer Note – 5) | 21.71 | 91.81 | 59.97 | 200.15 | 958.33 |
| c) Other Income (Refer Note – 4) | 53.76 | 58.14 | 190.92 | 404.03 | 1,058.62 |
| Total Income | 7,129.53 | 6,516.77 | 6,247.47 | 26,170.51 | 22,884.31 |
| 2 Expenses | |||||
| a) Cost of materials consumed (Refer Note – 2(c)) | 1,200.93 | 1,022.35 | 1,099.60 | 4,333.11 | 4,020.91 |
| b) Purchases of stock-in-trade | 2,007.10 | 1,654.51 | 1,352.89 | 6,936.99 | 4,079.73 |
| c) Changes in inventories of finished goods and work-in-progress | 82.22 | 47.54 | 40.08 | (112.10) | 149.06 |
| d) Employee benefits expense (Refer Note – 7) | 176.97 | 177.96 | 172.97 | 734.55 | 706.98 |
| e) Finance costs | 26.23 | 25.51 | 13.37 | 110.85 | 107.96 |
| f) Depreciation and amortisation expense | 259.16 | 287.69 | 253.33 | 1,041.71 | 956.21 |
| g) Power and fuel | 940.05 | 927.59 | 856.75 | 3,608.87 | 3,459.29 |
| h) Freight and forwarding expense | 1,347.26 | 1,252.47 | 1,154.19 | 4,830.82 | 4,239.39 |
| i) Other expenses (Refer Note – 8) | 704.84 | 682.50 | 579.66 | 2,531.81 | 2,154.12 |
| Total expenses | 6,744.76 | 6,078.12 | 5,522.84 | 24,016.61 | 19,873.65 |
| 3 Profit before exceptional items and tax (1-2) | 384.77 | 438.65 | 724.63 | 2,153.90 | 3,010.66 |
| 4 Exceptional items (net) Expense / (Income) (Refer Note – 2) | 4.37 | (156.85) | (134.73) | (152.48) | (134.73) |
| 5 Profit before tax (3-4) | 380.40 | 595.50 | 859.36 | 2,306.38 | 3,145.39 |
| 6 Tax expense | |||||
| a) Current tax (net) | 121.00 | 153.00 | 186.35 | 600.00 | 681.35 |
| b) Tax adjustment / (write back) relating to earlier periods (net) | 156.94 | (79.96) | (12.36) | (594.43) | 8.81 |
| c) Deferred tax (net) | (146.26) | (18.94) | (50.02) | 14.03 | 30.67 |
| Total tax expenses (Refer Note – 4) | 131.68 | 54.10 | 123.97 | 19.60 | 720.83 |
| 7 Profit after tax (5-6) | 248.72 | 541.40 | 735.39 | 2,286.78 | 2,424.56 |
| 8 Other comprehensive income / (loss) (OCI) | |||||
| Items that will not be reclassified to profit or loss in subsequent period | |||||
| – Re-measurement (loss) on defined benefit plans | (13.33) | (20.46) | (8.81) | (0.69) | (46.42) |
| – Income tax relating to items that will not be reclassified to profit or loss | 3.35 | 5.15 | 2.22 | 0.17 | 11.68 |
| Other comprehensive (loss) for the period (net of tax) | (9.98) | (15.31) | (6.59) | (0.52) | (34.74) |
| 9 Total comprehensive income (net of tax) (7+8) | 238.74 | 526.09 | 728.80 | 2,286.26 | 2,389.82 |
| 10 Paid-up equity share capital (Face value per share ₹ 10) | 187.99 | 187.99 | 187.99 | 187.99 | 187.99 |
| 11 Other equity | 20,228.36 | 18,082.94 | |||
| 12 Earnings per share of ₹ 10 each (not annualised) | |||||
| a) Basic ₹ | 13.24 | 28.83 | 39.16 | 121.78 | 129.11 |
| b) Diluted ₹ | 13.21 | 28.76 | 39.06 | 121.46 | 128.76 |
| Particulars | For the quarter ended March 31, 2026 | For the quarter ended December 31, 2025 | For the quarter ended March 31, 2025 | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|---|---|---|
| 2a) Net gain on sale of Property, Plant and Equipment | – | (125.41) | – | (125.41) | – |
| 2b) Impact due to implementation of new labour law | 4.37 | 49.54 | – | 53.91 | – |
| 2c) Receivable, Infrastructure Development Cess and Environment Cess | – | (80.98) | – | (80.98) | – |
| 2d) Arbitration amount paid to settle disputes | – | – | 27.00 | – | 27.00 |
| 2e) Impairment recognised on property, plant and equipment and right of use assets | – | – | 207.28 | – | 207.28 |
| 2f) Gain on sale of Thane land | – | – | (369.01) | – | (369.01) |
| Exceptional Items – Expense / (Income) (net) | 4.37 | (156.85) | (134.73) | (152.48) | (134.73) |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1) Non-current assets | ||
| a) Property, plant and equipment | 8,519.04 | 8,460.01 |
| b) Right of use assets | 1,079.63 | 1,092.48 |
| c) Capital work-in-progress | 2,030.44 | 1,615.88 |
| d) Intangible assets | 183.40 | 200.87 |
| e) Financial Assets | ||
| (i) Investments in subsidiaries, associates and joint ventures | 1,516.42 | 1,266.42 |
| (ii) Investments | 17.05 | 17.01 |
| (iii) Loans | 167.01 | 4.67 |
| (iv) Other financial assets | 1,621.84 | 1,780.06 |
| f) Non-current tax assets (Net) | 109.45 | 708.36 |
| g) Other non-current assets | 819.99 | 796.13 |
| Total Non-current assets | 16,064.27 | 15,941.89 |
| 2) Current assets | ||
| a) Inventories | 1,751.55 | 1,895.04 |
| b) Financial assets | ||
| (i) Investments | – | 1,458.46 |
| (ii) Trade receivables | 3,671.49 | 1,171.62 |
| (iii) Cash and cash equivalents | 458.96 | 940.94 |
| (iv) Bank balances other than cash and cash equivalents | 20.13 | 575.58 |
| (v) Loans | 5.98 | 5.33 |
| (vi) Other financial assets | 1,216.71 | 1,193.39 |
| c) Other current assets | 3,862.58 | 1,734.06 |
| Total Current assets | 10,987.40 | 8,974.42 |
| 3) Non-current assets classified as held for sale | – | 6.66 |
| TOTAL – ASSETS | 27,051.67 | 24,922.97 |
| B EQUITY AND LIABILITIES | ||
| Equity | ||
| a) Equity share capital | 187.99 | 187.99 |
| b) Other equity | 20,228.36 | 18,082.94 |
| Total Equity | 20,416.35 | 18,270.93 |
| Liabilities | ||
| Non-current liabilities | ||
| a) Financial liabilities | ||
| – Lease liabilities | 328.25 | 280.89 |
| b) Provisions | 46.20 | 138.46 |
| c) Deferred tax liabilities (Net) | 624.01 | 473.26 |
| d) Other non current liabilities | 119.03 | 155.15 |
| Total Non-current liabilities | 1,117.49 | 1,047.76 |
| Current liabilities | ||
| a) Financial liabilities | ||
| (i) Lease liabilities | 100.36 | 148.88 |
| (ii) Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 358.72 | 259.68 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,925.34 | 1,416.15 |
| (iii) Other financial liabilities | 1,348.23 | 1,349.58 |
| b) Other current liabilities | 1,191.20 | 1,369.09 |
| c) Provisions | 161.71 | 14.28 |
| d) Current tax liabilities | 432.27 | 1,036.62 |
| Total – Current liabilities | 5,517.83 | 5,604.28 |
| Total – Liabilities | 6,635.32 | 6,652.04 |
| TOTAL – EQUITY AND LIABILITIES | 27,051.67 | 24,922.97 |
| Particulars | For the Year ended March 31, 2026 | For the Year ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit before tax : | 2,306.38 | 3,145.39 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| – Depreciation and amortisation expense (net) | 1,041.71 | 956.21 |
| – Exceptional items | (152.48) | (134.73) |
| – Loss on write off / (Profit) on sale of property, plant and equipment and other intangible assets (net) | 7.77 | (24.15) |
| – Gain on termination / completion of leases | – | (1.34) |
| – Gain on sale of current financial assets measured at FVTPL (net) | (37.34) | (49.60) |
| – Dividend income from associates / joint ventures | (2.40) | (2.79) |
| – Interest income | (317.47) | (952.76) |
| – Finance costs | 110.85 | 107.96 |
| – Expected credit losses on financial assets (net) | 17.23 | 7.49 |
| – (Reversal of) / Provision for slow and non moving Stores & Spares (net) | (10.46) | 9.98 |
| – Net gain on fair valuation of investments / liquid mutual funds measured at FVTPL | (0.04) | (5.83) |
| – Fair value loss in derivative instruments (net) | 10.15 | 0.07 |
| – Other non-cash items | (4.02) | (1.30) |
| – Unrealised foreign exchange loss / (gain) (net) | 3.28 | (1.16) |
| Operating profit before working capital changes | 2,973.16 | 3,053.44 |
| Changes in Working Capital: | ||
| Adjustments for Decrease / (Increase) in operating assets: | ||
| – Inventories | 153.95 | (62.17) |
| – Trade receivables | (2,517.10) | (337.88) |
| – Other financial assets | (296.78) | (251.85) |
| – Other assets | (2,186.18) | (354.91) |
| Adjustments for Increase / (Decrease) in operating liabilities: | ||
| – Trade payables | 594.93 | (158.09) |
| – Provisions | (8.48) | (59.59) |
| – Other financial liabilities | 5.05 | 13.91 |
| – Other liabilities | (224.16) | (42.13) |
| Cash generated from operations | (1,505.61) | 1,790.73 |
| Income taxes refund / (paid) (Net) | 331.12 | (84.47) |
| Net cash flow (used in) / generated from operating activities | (1,174.49) | 1,706.26 |
| B. Cash flow from investing activities | ||
| Loans to subsidiary companies | (162.33) | (0.73) |
| Payment made on purchase of Property, plant and equipment and intangible assets (including capital work-in-progress, capital advances and capital creditors) | (1,330.09) | (1,529.92) |
| Proceeds from sale of Property, plant and equipment and intangible assets | 557.66 | 15.33 |
| Investment in Optionally Convertible Debentures of Subsidiary Companies | (250.00) | (671.00) |
| Proceeds due to adjustment of purchase consideration paid earlier for acquisition of subsidiaries | – | 1.56 |
| Proceeds from / (investment in) government securities (net) | 1,458.46 | (706.92) |
| Proceeds on sale of units of Mutual Funds (net) | 37.34 | 49.60 |
| Redemption in bank and margin money deposits (having original maturity for more than 3 months) | 681.99 | 1,192.45 |
| Dividend received from associate / joint venture | 2.40 | 2.79 |
| Interest received | 117.20 | 358.32 |
| Net cash flows generated from / (used in) investing activities | 1,112.63 | (1,288.52) |
| C. Cash flow from financing activities | ||
| Finance cost paid | (97.78) | (98.83) |
| Payment of principal portion of lease liabilities | (181.05) | (745.37) |
| Dividend paid | (141.29) | (142.61) |
| Net cash flows (used in) financing activities | (420.12) | (986.81) |
| Net decrease in cash and cash equivalents | (481.98) | (569.07) |
| Add: Cash and cash equivalents at the beginning of the year | 940.94 | 1,499.34 |
| Add: Adjustment for gain on fair valuation of current financial assets measured at FVTPL | – |