Ambuja Cements Limited — Quarter and financial year ended March 31, 2026
| Sr. No. | Particulars | 3 Months ended 31/03/2026 Audited (₹ in crore) | 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 15) | 6,972.21 | 6,347.03 | 6,607.57 | 25,052.05 | 20,888.70 | |
| b) Government Grants including duty credits/refunds (Refer Note 7 and 8) | 2.08 | 4.32 | 11.29 | 9.49 | 373.85 | |
| c) Other income (Refer Note 5) | 232.58 | 66.20 | 402.29 | 766.17 | 1,726.26 | |
| Total Income | 7,206.87 | 6,417.55 | 7,021.15 | 25,827.71 | 22,988.81 | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | 968.04 | 1,147.90 | 825.54 | 3,856.38 | 2,944.49 | |
| b) Purchase of stock-in-trade (Refer Note 15) | 1,227.10 | 1,158.06 | 1,139.83 | 4,158.88 | 3,274.14 | |
| c) Changes in inventories of finished goods and work-in-progress | 122.98 | (119.29) | 88.51 | (279.20) | (91.75) | |
| d) Employee benefits expense (Refer Note 14) | 176.43 | 158.38 | 176.82 | 691.89 | 670.97 | |
| e) Finance costs | 4.82 | 75.01 | 8.40 | 172.56 | 128.98 | |
| f) Depreciation and amortisation expense | 596.56 | 520.74 | 517.73 | 2,035.20 | 1,553.84 | |
| g) Power and fuel (Refer Note 15) | 1,461.18 | 1,428.82 | 1,419.93 | 5,555.11 | 4,798.73 | |
| h) Freight and forwarding expense | 1,426.86 | 1,193.15 | 1,200.09 | 4,903.36 | 4,162.59 | |
| i) Other expenses (Refer Note 15) | 942.97 | 853.49 | 703.30 | 3,247.28 | 2,505.24 | |
| Total Expenses | 6,926.94 | 6,416.26 | 6,080.15 | 24,339.46 | 19,947.23 | |
| 3 | Profit before exceptional items and tax (1-2) | 279.93 | 1.29 | 941.00 | 1,488.25 | 3,041.58 |
| 4 | Exceptional items – Expense (net) (Refer Note 8) | 98.35 | 39.72 | 320.87 | 121.20 | |
| 5 | Profit / (Loss) before tax (3-4) | 181.58 | (38.43) | 941.00 | 1,167.38 | 2,920.38 |
| 6 | Tax expense | |||||
| a) Current tax (credit) / charge (net) | (750.19) | (33.00) | 124.00 | (569.19) | 580.00 | |
| b) Tax (write back) / adjustment relating to earlier periods (net) | (24.77) | (22.61) | 47.33 | (1,250.76) | (777.73) | |
| c) Deferred tax (credit) / charge | (687.12) | 58.03 | 214.60 | (571.04) | 283.11 | |
| Total Tax (Credit) / Expenses (Refer Note 5 and 10) | (1,462.08) | 2.42 | 385.93 | (2,390.99) | 85.38 | |
| 7 | Profit / (Loss) after tax (5-6) | 1,643.66 | (40.85) | 555.07 | 3,558.37 | 2,835.00 |
| 8 | Other comprehensive (loss) / income | |||||
| Items that will not be reclassified to profit or loss in subsequent periods: | ||||||
| – Remeasurement gain / (losses) on defined benefit plans | 1.26 | (9.81) | (2.75) | 2.13 | (0.69) | |
| – Income tax impact on above | 0.13 | 1.94 | 1.79 | (0.28) | 0.78 | |
| – (Loss) on FVTOCI Investments | (2.30) | – | – | (2.30) | – | |
| – Income tax impact on above | – | – | – | – | – | |
| Total other comprehensive (loss) / income (net of tax) | (0.91) | (7.87) | (0.96) | (0.45) | 0.09 | |
| 9 | Total comprehensive income / (loss) (net of tax) (7+8) | 1,642.75 | (48.72) | 554.11 | 3,557.92 | 2,835.09 |
| 10 | Paid-up equity share capital (Face value ₹ 2 each) (Refer Note 2 and 9) | 494.36 | 494.36 | 492.62 | 494.36 | 492.62 |
| 11 | Other equity | – | – | – | 52,063.65 | 48,467.22 |
| 12 | Earnings per share of ₹ 2 each (not annualised) | |||||
| a) Basic ₹ | 6.65 | (0.17) | 2.80 | 14.41 | 11.56 | |
| b) Diluted ₹ | 6.61 | (0.16) | 2.25 | 14.34 | 11.48 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) (Refer Note 10) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| a) Property, plant and equipment | 20,112.61 | 15,733.01 |
| b) Right of use assets | 809.68 | 477.30 |
| c) Capital work-in-progress | 4,967.47 | 5,675.22 |
| d) Goodwill | 2,575.68 | 2,575.68 |
| e) Other intangible assets | 4,917.86 | 4,481.37 |
| f) Other intangible assets under development | 36.24 | 65.31 |
| g) Financial assets | ||
| i) Investments in subsidiaries and joint ventures | 21,560.15 | 14,361.42 |
| ii) Investments | 9.73 | 11.95 |
| iii) Loans | 944.79 | 755.79 |
| iv) Other financial assets | 1,180.48 | 2,231.57 |
| h) Non-current tax assets (net) | 1,402.94 | 1,023.24 |
| i) Other non-current assets | 1,939.11 | 2,095.62 |
| Total – Non-current assets | 60,456.74 | 49,487.48 |
| Current assets | ||
| a) Inventories | 2,471.45 | 2,308.31 |
| b) Financial assets | ||
| i) Investments | – | 347.63 |
| ii) Trade receivables | 1,198.12 | 1,039.44 |
| iii) Cash and cash equivalents | 221.34 | 3,882.61 |
| iv) Bank balances other than cash and cash equivalents | 31.37 | 494.86 |
| v) Loans | 3.92 | 4.76 |
| vi) Other financial assets | 763.62 | 585.67 |
| c) Current tax assets (net) | – | 16.18 |
| d) Other current assets | 2,021.23 | 1,748.27 |
| Total – Current assets | 6,711.05 | 10,427.73 |
| Non-current assets classified as held for sale | – | 0.11 |
| TOTAL – ASSETS | 67,167.79 | 59,915.32 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| a) Equity share capital | 494.36 | 492.62 |
| b) Other equity | 52,063.65 | 48,467.22 |
| Total Equity | 52,558.01 | 48,959.84 |
| Liabilities | ||
| Non-current liabilities | ||
| a) Financial liabilities | ||
| i) Borrowings | 6.38 | 14.39 |
| ia) Lease liabilities | 684.13 | 316.70 |
| iii) Other financial liabilities | 142.38 | – |
| b) Provisions | 159.46 | 105.72 |
| c) Deferred tax liabilities (net) | 1,263.39 | 1,701.84 |
| Total – Non-current liabilities | 2,255.74 | 2,138.65 |
| Current liabilities | ||
| a) Financial liabilities | ||
| i) Borrowings | 7.99 | 12.43 |
| ia) Lease liabilities | 134.93 | 143.07 |
| ii) Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 376.57 | 201.29 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 4,838.50 | 1,785.73 |
| iii) Other financial liabilities | 3,664.30 | 3,510.89 |
| b) Other current liabilities | 3,194.91 | 1,441.23 |
| c) Provisions | 49.12 | 42.40 |
| d) Current tax liabilities (net) | 87.72 | 1,679.79 |
| Total – Current liabilities | 12,354.04 | 8,816.83 |
| Total Liabilities | 14,609.78 | 10,955.48 |
| TOTAL – EQUITY AND LIABILITIES | 67,167.79 | 59,915.32 |
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Refer Note 10) (Audited) |
|---|---|---|
| A) Cash flow from operating activities | ||
| Profit before tax | 1,167.38 | 2,920.38 |
| Adjustments to reconcile profit before tax to net cash flows | ||
| Depreciation and amortisation expense (net) | 2,035.20 | 1,553.84 |
| Exceptional items – Expense (net) | 320.87 | 121.20 |
| Loss on sale / write off of Property, plant and equipments and capital work in progress (net) | 30.68 | 28.42 |
| Gain on sale of current financial assets measured at FVTPL (net) | (27.11) | (56.49) |
| Gain on termination / modification of lease | (0.83) | – |
| Interest income | (304.99) | (1,554.72) |
| Finance costs | 172.56 | 128.98 |
| Expected credit losses on financial assets (net) | 2.93 | 1.85 |
| Write off / Provision for slow and non-moving store and spares (net) | 40.50 | 46.36 |
| Gain on fair valuation of investments / liquid mutual fund measured at FVTPL (net) | (0.07) | (15.48) |
| Fair value (gain) / losses in derivative instruments (net) | (86.05) | 0.54 |
| Unrealised exchange loss (net) | 174.75 | 8.78 |
| Dividend income from subsidiary | (372.95) | (70.49) |
| Dividend income from joint venture | (4.49) | (12.28) |
| Other non-cash items | 0.13 | (11.70) |
| Operating profit before working capital changes | 3,148.51 | 3,089.19 |
| Changes in Working Capital | ||
| Adjustments for Decrease / (Increase) in operating assets | ||
| Inventories | (203.64) | (482.89) |
| Trade receivable | (160.73) | (330.10) |
| Other financial assets | (43.79) | (160.80) |
| Other assets | (783.99) | (628.49) |
| Adjustments for Increase / (Decrease) in operating liabilities | ||
| Trade payables | 3,165.70 | 165.93 |
| Provisions | (3.94) | (19.02) |
| Other financial liabilities | 140.91 | (106.86) |
| Other liabilities | 1,512.78 | (250.23) |
| Net Working Capital Changes | 3,623.30 | (1,812.46) |
| Cash generated from operations | 6,771.81 | 1,276.73 |
| Income taxes refund / (paid) (net) | 75.66 | (275.95) |
| Net cash generated from operating activities (A) | 6,847.47 |