Orient Cement Limited — quarter ended March 31, 2026 and year ended March 31, 2026
| Particulars | 3 months ended 31-03-2026 Audited (Refer note 12) |
Preceding 3 months ended 31-12-2025 Unaudited |
Corresponding 3 months ended 31-03-2025 Audited (Refer note 12) |
For the Year ended 31-03-2026 Audited |
For the Year ended 31-03-2025 Audited |
|---|---|---|---|---|---|
| 1 Income | |||||
| a) Revenue from operations | 64,722.60 | 63,609.84 | 82,518.78 | 2,79,312.35 | 2,70,883.37 |
| b) Other Income | 615.04 | 290.26 | 765.33 | 2,307.02 | 1,986.35 |
| Total Income | 65,337.64 | 63,900.10 | 83,284.11 | 2,81,619.37 | 2,72,869.72 |
| 2 Expenses | |||||
| a) Cost of materials consumed | 17,771.95 | 19,361.21 | 12,971.41 | 65,286.58 | 41,484.59 |
| b) Changes in inventories of finished goods and work-in-progress | 1,069.33 | (91.99) | 1,061.27 | 1,498.03 | 660.14 |
| c) Employee benefits expense | 3,621.46 | 4,080.78 | 4,898.72 | 16,221.35 | 20,120.82 |
| d) Finance costs | 512.63 | 198.71 | 564.55 | 1,272.34 | 2,268.59 |
| e) Depreciation and amortisation expense (Refer Note 6) | 4,490.00 | 4,788.17 | 3,716.11 | 23,110.80 | 15,301.28 |
| f) Power and fuel | 22,619.58 | 24,276.96 | 20,564.88 | 91,963.81 | 69,370.80 |
| g) Packing, freight and forwarding charges | 2,616.91 | 2,730.69 | 23,148.75 | 27,578.18 | 75,947.75 |
| h) Other expenses | 6,242.93 | 4,290.00 | 9,571.18 | 22,224.91 | 33,166.85 |
| Total Expenses | 58,944.79 | 59,634.53 | 76,496.87 | 2,49,156.00 | 2,58,320.82 |
| 3 Profit before exceptional item and tax (1-2) | 6,392.85 | 4,265.57 | 6,787.24 | 32,463.37 | 14,548.90 |
| 4 Exceptional item – (Income) / Expenses net (Refer Note 9) | (10.43) | 643.30 | – | 632.87 | – |
| 5 Profit before tax (3-4) | 6,403.28 | 3,622.27 | 6,787.24 | 31,830.50 | 14,548.90 |
| 6 Tax expense (Refer Note 7) | |||||
| a) Current tax | 2,143.00 | 1,675.72 | 3,216.42 | 11,678.00 | 5,667.77 |
| b) Adjustment of tax relating to earlier periods | 9.98 | – | – | (1,665.11) | – |
| c) Deferred tax | (1,292.44) | (833.39) | (636.18) | (11,951.00) | (243.51) |
| Total tax expense / (credit) | 860.54 | 842.33 | 2,580.24 | (1,938.11) | 5,424.26 |
| 7 Profit after tax (5-6) | 5,542.74 | 2,779.94 | 4,207.00 | 33,768.61 | 9,124.64 |
| 8 Other comprehensive income / (loss) | |||||
| i) Items that will be reclassified to profit or loss (net of tax): | – | – | – | – | – |
| ii) Items that will not be reclassified to profit or loss | |||||
| a) Remeasurement gains / (loss) on defined benefit plans | 107.15 | (83.75) | (99.02) | 429.36 | (189.02) |
| b) Income tax effect on above | (26.97) | 21.08 | 34.60 | (108.06) | 66.05 |
| Total other comprehensive income / (loss) (net of tax) | 80.18 | (62.67) | (64.42) | 321.30 | (122.97) |
| 9 Total comprehensive income (net of tax) (7+8) | 5,622.92 | 2,717.27 | 4,142.58 | 34,089.91 | 9,001.67 |
| 10 Paid-up equity share capital (face value ₹ 1/- per share, fully paid) (Refer note 5) | 2,054.60 | 2,054.60 | 2,051.10 | 2,054.60 | 2,051.10 |
| 11 Other equity | 2,12,532.86 | 1,78,739.89 | |||
| 12 Earnings per share (not annualised for quarters) | |||||
| Basic and Diluted | 2.70 | 1.35 | 2.05 | 16.44 | 4.45 |
| Sr.No. | Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|---|
| I) ASSETS | |||
| 1) NON-CURRENT ASSETS | |||
| a) Property, plant and equipment | 1,68,898.61 | 1,89,022.77 | |
| b) Right-of-use assets | 3,139.58 | 3,525.95 | |
| c) Capital work-in-progress | 3,228.78 | 2,424.38 | |
| d) Intangible assets | 5,854.35 | 6,456.33 | |
| e) Financial assets | |||
| (i) Investments | 1,283.29 | 1,283.29 | |
| (ii) Loans | 4.00 | 1.57 | |
| (iii) Other financial assets | 2,346.80 | 3,361.61 | |
| f) Non current tax assets (net) | 192.49 | 20.58 | |
| g) Other non-current assets | 3,187.54 | 3,045.97 | |
| TOTAL NON CURRENT ASSETS | 1,88,135.44 | 2,09,142.45 | |
| 2) CURRENT ASSETS | |||
| a) Inventories | 22,917.93 | 31,844.05 | |
| b) Financial assets | |||
| (i) Investments | – | 2,904.85 | |
| (ii) Trade receivables | 83,995.96 | 24,812.27 | |
| (iii) Cash and cash equivalents | 1,615.89 | 4,821.95 | |
| (iv) Bank balances other than cash and cash equivalent | 293.59 | 65.25 | |
| (v) Loans | 7.25 | 1.76 | |
| (vi) Other financial assets | 2,738.80 | 1,763.00 | |
| c) Other current assets | 13,635.47 | 4,907.72 | |
| TOTAL CURRENT ASSETS | 1,25,204.89 | 71,120.85 | |
| TOTAL ASSETS | 3,13,340.33 | 2,80,263.30 | |
| II) EQUITY AND LIABILITIES | |||
| 1) EQUITY | |||
| a) Equity share capital | 2,054.60 | 2,051.10 | |
| b) Other equity | 2,12,532.86 | 1,78,739.89 | |
| TOTAL EQUITY | 2,14,587.46 | 1,80,790.99 | |
| 2) LIABILITIES | |||
| NON-CURRENT LIABILITIES | |||
| a) Financial liabilities | |||
| (i) Borrowings | 3,841.43 | 3,251.84 | |
| (ii) Lease liabilities | 3,211.14 | 3,404.96 | |
| b) Provisions | 2,413.20 | 4,778.13 | |
| c) Deferred tax liabilities (net) | 21,624.10 | 33,467.04 | |
| d) Other non-current liabilities | 3,351.06 | 3,104.49 | |
| TOTAL NON CURRENT LIABILITIES | 34,440.93 | 48,006.46 | |
| 3) CURRENT LIABILITIES | |||
| a) Financial liabilities | |||
| (i) Lease liabilities | 193.82 | 315.71 | |
| (ii) Trade payables | |||
| Total outstanding dues of micro enterprises and small enterprises | 2,446.88 | 1,100.32 | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 44,947.78 | 21,707.01 | |
| (iii) Other financial liabilities | 5,577.48 | 14,272.50 | |
| b) Other current liabilities | 2,341.98 | 11,164.40 | |
| c) Provisions | 4,521.16 | 2,245.30 | |
| d) Current tax liabilities (net) | 4,282.84 | 660.61 | |
| TOTAL CURRENT LIABILITIES | 64,311.94 | 51,465.85 | |
| TOTAL LIABILITIES | 98,752.87 | 99,472.31 | |
| TOTAL EQUITY AND LIABILITIES | 3,13,340.33 | 2,80,263.30 |
| Particulars | For the Year Ended March 31, 2026 (Audited) | For the Year Ended March 31, 2025 (Audited) |
|---|---|---|
| (A) OPERATING ACTIVITIES : | ||
| Profit before tax | 31,830.50 | 14,548.90 |
| Adjustments for : | ||
| Depreciation and amortisation expenses | 23,110.80 | 15,301.28 |
| Finance costs | 1,272.34 | 2,268.59 |
| Loss on sale / discard of property, plant and equipment (net) | 34.76 | 35.99 |
| Bad debts / advances written off (net of reversal) | – | 9.72 |
| Loss allowance on trade receivables, advances and other receivables | – | 31.82 |
| Liabilities no longer required written back | (1,483.68) | (1,042.65) |
| Reversal of allowance for expected credit losses | (42.20) | – |
| Gain on lease modification (net) | (10.93) | – |
| Profit on sale and fair valuation of investments in mutual fund (net) | (68.97) | (112.65) |
| Share based payment – Equity settlement | – | 208.36 |
| Interest income | (489.71) | (348.80) |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | 54,152.91 | 30,900.56 |
| Working Capital Adjustments : | ||
| Decrease in other liabilities, including financial liabilities | (16,336.27) | (1,791.10) |
| Increase in Trade payables | 25,250.90 | 772.84 |
| Decrease in provisions | (47.76) | (895.94) |
| Decrease in inventories | 8,926.12 | 2,171.24 |
| Increase in trade receivables | (59,141.49) | (2,357.81) |
| Increase in other assets, including financial assets | (9,998.11) | (2,655.86) |
| CASH GENERATED FROM OPERATIONS: | 2,806.30 | 26,143.93 |
| Income tax paid (net) | (6,664.26) | (5,615.31) |
| NET CASH (USED IN) / GENERATED FROM OPERATING ACTIVITIES | (3,857.96) | 20,528.62 |
| (B) INVESTING ACTIVITIES : | ||
| Payment made on purchase of Property, plant and equipment (“PPE”) and other intangible assets (Including capital work-in-progress, capital advances and capital creditors) | (3,165.07) | (5,964.51) |
| Proceeds from sale of property, plant and equipment | 98.25 | 30.92 |
| Investment in equity securities | – | (135.80) |
| Proceeds from / (Investments in) current Investments (net) | 2,973.82 | (2,792.20) |
| Proceeds from / (Investment in) deposits with banks (net) | 662.14 | (1,005.91) |
| Interest Received | 307.74 | 138.78 |
| NET CASH FLOWS GENERATED FROM/ (USED) IN INVESTING ACTIVITIES | 876.88 | (9,728.72) |
| (C) FINANCING ACTIVITIES : | ||
| Proceeds from issue of equity shares under ESOP | 733.91 | 329.75 |
| Repayment of borrowings – Term loan | – | (10,196.73) |
| Proceeds from borrowings – Term loan | 839.79 | 941.70 |
| Proceeds of borrowings (net) – working capital loans | – | (4.72) |
| Payments of lease liabilities (including interest) | (552.72) | (376.70) |
| Finance costs paid | (218.61) | (1,241.95) |
| Dividends paid | (1,027.35) | (3,073.03) |
| NET CASH FLOWS (USED) IN FINANCING ACTIVITIES | (224.98) | (13,621.68) |
| NET DECREASE IN CASH AND CASH EQUIVALENTS (A+B+C) | (3,206.06) | (2,821.78) |
| Cash and cash equivalents at the beginning of the year | ||
| – Balances with banks | 4,670.95 | 7,105.68 |
| – Cheques on hand | 149.50 | 535.63 |
| – Cash on hand | 1.50 | 2.42 |
| Total | 4,821.95 | 7,643.73 |
| Cash and cash equivalents at the end of the year | ||
| – Balances with banks | 1,615.89 | 4,670.95 |
| – Cheques on hand | – | 149.50 |
| – Cash on hand | – | 1.50 |
| Total | 1,615.89 | 4,821.95 |