UltraTech Cement Limited — Year ended 31/03/2026 (audited) and quarter ended 31/03/2026 (audited), with comparative periods 31/12/2025 (unaudited) and 31/03/2025 (audited)
| Sr. No. | Particulars | Three Months Ended | Year Ended |
|---|---|---|---|
| 31/03/2026 (Audited) [Refer Note 14] | 31/12/2025 (Unaudited) | ||
| 1 | Revenue from Operations | 25,799.47 | 21,829.68 |
| 2 | Other Income | 87.56 | 135.58 |
| 3 | Total Income (1+2) | 25,887.03 | 21,965.26 |
| 4 | Expenses | ||
| (a) | Cost of Materials Consumed | 4,074.19 | 3,677.80 |
| (b) | Purchases of Stock-in-Trade | 807.80 | 594.28 |
| (c) | Changes in Inventories of Finished Goods, Stock-in-Trade and Work-in-Progress | 193.69 | 130.62 |
| (d) | Employee Benefits Expense | 1,084.42 | 1,041.39 |
| (e) | Finance Costs | 486.92 | 492.20 |
| (f) | Depreciation and Amortisation Expense | 1,208.10 | 1,181.90 |
| (g) | Power and Fuel Expense | 5,416.42 | 4,874.65 |
| (h) | Freight and Forwarding Expense | 5,635.33 | 4,757.70 |
| (i) | Other Expenses | 2,987.31 | 2,838.00 |
| Total Expenses | 21,894.18 | 19,588.54 | |
| 5 | Profit before Exceptional Items, Share in Profit / (Loss) of Associates and Joint Venture and Tax Expense (3-4) | 3,992.85 | 2,376.72 |
| 6 | Exceptional Items: | ||
| Provision for Impairment in value of Investment | 10.94 | 0.75 | |
| Statutory Impact of New Labour Codes (Refer Note 5) | – | 88.48 | |
| Stamp Duty on Business Combination | – | – | |
| 7 | Share in (Loss) / Profit of Associates and Joint Venture (net of Tax expense) | (1.37) | (4.47) |
| 8 | Profit before Tax Expense (5-6+7) | 3,980.54 | 2,283.02 |
| 9 | Tax Expenses | ||
| Current Tax Charge | 865.27 | 422.36 | |
| Deferred Tax Charge | 115.25 | 131.22 | |
| 10 | Net Profit for the period (8-9) | 3,000.02 | 1,729.44 |
| Profit / (Loss) attributable to Non-Controlling Interest | 17.26 | 4.04 | |
| Profit attributable to the Owners of the Parent | 2,982.76 | 1,725.40 | |
| 11 | Other Comprehensive Income | ||
| Items that will not be reclassified to profit or loss | (118.51) | (129.81) | |
| Income tax relating to items that will not be reclassified to profit or loss | 19.04 | 15.62 | |
| Items that will be reclassified to profit or loss | 0.25 | 20.34 | |
| Income tax relating to items that will be reclassified to profit or loss | 59.96 | 7.93 | |
| Other Comprehensive Income / (Loss) for the period | (39.26) | (85.92) | |
| Other Comprehensive Income / (Loss) attributable to Non-Controlling Interest | 49.77 | 12.91 | |
| Other Comprehensive Income / (Loss) attributable to Owners of the Parent | (89.03) | (98.83) | |
| 12 | Total Comprehensive Income for the period (10+11) | 2,960.76 | 1,643.52 |
| Total Comprehensive Income / (Loss) attributable to Non-Controlling Interest | 67.03 | 16.95 | |
| Total Comprehensive Income attributable to Owners of the Parent | 2,893.73 | 1,626.57 | |
| 13 | Paid-up Equity Share Capital (Face value ₹ 10/- per share) | 294.68 | 294.68 |
| Sr. No | Particulars | As at 31/03/2026 | As at 31/03/2025 |
|---|---|---|---|
| (Audited) | |||
| (A) | ASSETS | ||
| 1 | Non-Current Assets | ||
| Property, Plant and Equipment | 80,283.38 | 76,015.19 | |
| Capital Work-in-Progress | 8,275.87 | 6,188.27 | |
| Goodwill | 7,909.05 | 7,681.78 | |
| Other Intangible Assets | 9,886.78 | 10,031.52 | |
| Intangible Assets under Development | 466.40 | 45.92 | |
| Right-of-Use Assets | 714.34 | 835.73 | |
| Investments Accounted using Equity Method | 319.41 | 300.12 | |
| Financial Assets: | |||
| Investments | 2,684.48 | 1,997.28 | |
| Loans | 17.21 | 16.21 | |
| Other Financial Assets | 3,063.39 | 2,933.16 | |
| Deferred Tax Assets (Net) | 60.95 | 65.09 | |
| Income Tax Assets (Net) | 266.26 | 857.91 | |
| Other Non-Current Assets | 2,181.09 | 2,991.77 | |
| Sub-Total Non-Current Assets | 1,16,128.61 | 1,09,959.95 | |
| 2 | Current Assets | ||
| Inventories | 9,694.28 | 9,562.98 | |
| Financial Assets: | |||
| Investments | 3,735.62 | 2,859.07 | |
| Trade Receivables | 6,028.75 | 5,890.25 | |
| Cash and Cash Equivalents | 354.48 | 467.21 | |
| Bank Balances other than Cash and Cash Equivalents | 1,029.87 | 1,206.11 | |
| Loans | 13.37 | 10.00 | |
| Other Financial Assets | 1,535.87 | 1,298.68 | |
| Income Tax Assets (Net) | 64.45 | 58.00 | |
| Other Current Assets | 2,645.06 | 2,247.21 | |
| Sub-Total Current Assets | 25,101.75 | 23,599.51 | |
| Assets held for sale | 145.69 | 137.69 | |
| TOTAL – ASSETS | 1,41,376.05 | 1,33,697.15 | |
| (B) | EQUITY AND LIABILITIES | ||
| (I) | EQUITY | ||
| Equity Share Capital | 294.68 | 294.68 | |
| Other Equity | 76,328.86 | 70,411.53 | |
| Share Application Money Pending Allotment | – | 0.56 | |
| Non-Controlling Interest | 4,088.90 | 3,186.59 | |
| (II) | LIABILITIES | ||
| 1 | Non-Current Liabilities | ||
| Financial Liabilities: | |||
| Borrowings | 15,018.82 | 15,780.77 | |
| Lease Liabilities | 751.72 | 868.21 | |
| Other Financial Liabilities | 236.35 | 287.82 | |
| Non-Current Provisions | 934.96 | 892.09 | |
| Deferred Tax Liabilities (Net) | 9,890.06 | 9,579.44 | |
| Other Non-Current Liabilities | – | 30.49 | |
| Sub-Total – Non-Current Liabilities | 26,831.91 | 27,438.82 | |
| 2 | Current Liabilities | ||
| Financial Liabilities: | |||
| Borrowings | 7,761.84 | 7,250.22 | |
| Lease Liabilities | 222.71 | 202.98 | |
| Trade payables | |||
| – Total Outstanding Dues of Micro Enterprises and Small Enterprises | 518.62 | 272.52 | |
| – Total Outstanding Dues of other than Micro Enterprises and Small Enterprises | 9,718.09 | 9,054.96 | |
| Other Financial Liabilities | 6,510.58 | 6,552.32 | |
| Other Current Liabilities | 6,311.87 | 6,692.18 | |
| Provisions | 354.84 | 350.21 | |
| Current Tax Liabilities (Net) | 2,433.15 | 1,989.58 | |
| Sub-Total – Current Liabilities | 33,831.70 | 32,364.97 | |
| TOTAL – EQUITY AND LIABILITIES | 1,41,376.05 | 1,33,697.15 |
| Sr No | Particulars | Year Ended 31/03/2026 (Audited) | Year Ended 31/03/2025 (Audited) |
|---|---|---|---|
| (A) Cash Flow from Operating Activities: | |||
| Profit Before tax | 10,927.19 | 7,528.13 | |
| Adjustments for: | |||
| Depreciation and Amortisation Expense | 4,644.46 | 4,014.95 | |
| Gain on Fair Valuation of Investments | (63.54) | (111.91) | |
| Gain on Fair Valuation of SGST / VAT Deferment Loan | (44.36) | (48.50) | |
| Unrealised Exchange (Gain)/ Loss | (50.41) | 58.29 | |
| Share in (Profit) / Loss on equity accounted investment | 15.83 | 10.57 | |
| Impairment on deconsolidation of subsidiary | 50.07 | ||
| Compensation Expenses under Employees Stock Options Scheme | 51.96 | 51.56 | |
| Allowances for credit losses on Advances / debts (net) | 4.80 | 46.86 | |
| Bad Debts Written-off | 9.47 | 1.22 | |
| Excess Provision / unclaimed liabilities written back (net) | (181.65) | (61.14) | |
| Provision for Stamp Duty on Business Combination | – | 88.08 | |
| Interest and Dividend Income | (261.44) | (293.16) | |
| Finance Costs | 1,871.71 | 1,650.54 | |
| Profit on Sale / Retirement of Property, Plant and Equipment (net) | (40.85) | (56.38) | |
| Profit on Sale of Current and Non-Current Investments (net) | (83.52) | (233.98) | |
| 16,849.72 | 12,645.13 | ||
| Movements in working capital: | |||
| Decrease/ (Increase) in Trade payables and other Liabilities | 590.28 | (475.55 |