Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026

October 22, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers “Exchange Plaza”, Plot No. C-1, Block G Dalal Street Bandra – Kurla Complex, Bandra (East) Mumbai-400001 Mumbai – 400 051 Scrip Code: 535754 S y m b o l : ORIENTCEM Sub.: Outcome of Board Meeting held on October 22, 2026 and submission of Unaudited Financial Results for the quarter and half year ended September 30, 2026 as per SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 (“SEBI Listing Regulations”) Dear Sir / Madam, Pursuant to the provisions of Regulation 33 and other applicable provisions of the SEBI Listing Regulations, we wish to inform you that the Board of Directors of Orient Cement Limited (the “Company”), at its meeting held today i.e. October 22, 2026, has considered and approved the Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026. The Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026 along with the Limited Review Report issued by the Statutory Auditors are enclosed herewith. This intimation will also be uploaded on the Company’s website at https://orientcement.com/. The Board Meeting commenced at 5:30 p.m. and concluded at 6:30 p.m. Please take the above on your record. Thanking you, Yours Sincerely, For Orient Cement Limited Pranjali Dubey Company Secretary & Compliance Officer Membership No. A52179 Encl: As above Orient Cement Limited Registered Office Adani Corporate House Shantigram, Near Vaishno Devi Circle, S.G. Highway, Khodiyar, Ahmedabad – 382421, Gujarat, India Ph. +91 79-2656 5555 investors@orientcement.com www.orientcement.com CIN: L26940GJ2011PLC171878 Cement ORIENT CEMENT LIMITED CIN: L26940GJ2011PLC171878 Registered Office : Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, S. G. Highway, Khodiyar, Ahmedabad, Gujarat 382421 Tel No : +91 79 2656 55555 . Website: www.orientcement.com. Email: investors.relation@)adani.com Statement of unaudited financial results for the quarter and half year ended September 30, 2026 Year to date Year to date 3 months Preceding 3 Corresponding 3 figures for current figures for previous For the Year ended months ended months ended period period ended Particulars 30-09-2026 30-06-2026 30·09-2025 from 01-04-2026 from 01-04-2025 to 31-03-2026 to 30-09-2026 30-09-2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited (~ in crore) 1 Income a) Revenue from operations 565 604 643 1.169 1,510 2.793 b) Other income 13 5 12 18 14 23 Total Income 578 609 655 1,187 1,524 2,816 2 Expenses a) Cost of materials consumed 174 149 146 323 282 653 b) Changes in inventories of finished goods and work-in- progress 1 (26) 4 (25) 5 15 c) Employee benefits expense 35 37 43 72 85 162 d) Finance costs 1 3 2 4 6 13 e) Depreciation and amortisation expense (Refer note 6) 43 43 101 86 138 231 f) Power and fuel 201 227 212 428 451 920 g) Packing, freight and forwarding charges 30 31 22 61 222 276 h) Other expenses 49 42 51 91 117 222 Total Expenses 534 506 581 1,040 1,306 2,492 3 Profit before exceptional item and tax (1-2) 44 103 74 147 218 324 4 Exceptional item· Expense (Refer note 9) 6 5 Profit before tax (3-4) 44 103 74 147 218 318 6 Tax expense (Refer note 7) a) Current tax 18 32 40 50 79 117 b) Adjustment of tax relating to earlier periods (17) (17) c) Deferred tax credit (6) (6) (15) (12) (98) (120) Total tax expense/ (credit) 12 26 25 38 (36) (ZO) 7 Profit after tax (5-6) 32 77 49 109 254 338 8 Other comprehensive income i) Items that will be reclassified to profit or loss ii) Items that will not be reclassified to profit or loss a) Remeasurement gains on defined benefit plans 3 0 1 3 4 4 b) Income tax effect on above (1) (O) (0) (1) (1) (1) Total other comprehensive income (net of tax) 2 0 1 2 3 3 9 Total comprehensive income (net of tax) (7+8) 34 77 50 111 257 341 Paid-up equity share capital (face value ~ 1/-per share. 10 21 21 21 21 21 21 fully paid) 11 Other equity 2,125 12 Earnings per share of ~ 1 each (not annualised for quarters) Basic and Diluted 1.56 3.76 2.39 5.31 12.38 16.44 Cement ORIENT CEMENT LIMITED CIN: L26940GJ2011PLC171878 Registered Office : Adani Corporate House, Shantigram. Near Vaishnav Devi Circle, S. G. Highway, Khodiyar, Ahmedabad, Gujarat 382421 Tel No : +91 79 2656 55555 . Website: www.orientcement.com . Email: lnvestors.relation@adani.com Balance sheet as at September 30, 2026 (fin crore) As at As at Sr.No. Particulars September 30. 2026 March 31, 2026 (Unaudited) (Audited) I) ASSETS 1) NON-CURRENT ASSETS a) Property, plant and equipment 1,611 1,689 b) Right-of-use assets 30 31 c) Capital work-in-progress 49 32 d) Intangible assets 57 59 e) Financial assets (i) Investments 13 13 (ii) Loans 0 0 (iii) Other financial assets 24 23 f) Non Current tax assets (net) 2 2 g) Other non-current assets 33 32 TOTAL NON CURRENT ASSETS 1,819 1,881 2) CURRENT ASSETS a) Inventories 276 229 b) Financial assets (i) Trade receivables 310 840 (ii) Cash and cash equivalents 5 16 (iii) Bank balances other than cash and cash equivalent 1 3 (iv) Loans 512 0 (v) Other financial assets 21 27 c) Other current assets 221 137 TOTAL CURRENT ASSETS 1,346 1,252 TOT AL ASSETS 3,165 3,133 II) EQUITY AND LIABILITIES 1) EQUITY a) Equity share capital 21 21 b) Other equity 2,226 2,125 TOTAL EQUITY 2,247 2,146 LIABILITIES 2) NON-CURRENT LIABILITIES a) Financial liabilities (i) Borrowings 40 38 (ii) Lease liabilities 31 32 b) Provisions 19 24 c) Deferred tax liabilities (net) 205 216 d) Other non-current liabilities 32 34 TOTAL NON CURRENT LIABILITIES 327 344 3) CURRENT LIABILITIES a) Financial liabilities (i) Lease liabilities 2 2 (ii) Trade payables Total outstanding dues of micro enterprises and small enterprises 22 24 Total outstanding dues of creditors other than micro enterprises and small 379 449 enterprises (iii) Other financial liabilities 42 56 b) Other current liabilities 13 23 c) Provisions 44 46 d) Current tax liabilities (net) 89 43 TOTAL CURRENT LIABILITIES 591 643 TOTAL LIABILITIES 918 987 TOTAL EQUITY AND LIABILITIES 3,165 3,133 c,~N\ EIV ;- Cement ORIENT CEMENT LIMITED CIN: L26940GJ2011PLC171878 Registered Office : Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, S. G. Highway, Khodiyar, Ahmedabad, Gujarat 382421 Tel No: +91 79 2656 55555. Website: www.orientcement.com. Email: investors.relation@adani.com Statement of Cash Flows for the half year ended September 30, 2026 (tin crore) For the half year ended For the half year ended Particulars September 30, 2026 September 30, 2025 (Unaudited) (Unaudited) (A) OPERATING ACTIVITIES : Profit before tax 147 218 Adjustments for : Depreciation and amortisation expenses 86 138 Finance costs 4 6 Loss on sale/ discard of property, plant and equipment (net) 0 0 Loss allowance on trade receivables, advances and other receivables 1 Liabilities no longer required written back (1) (11) Unrealised exchange rate difference (net) 0 Profit on sale and fair valuation of investments in mutual fund (net) (1) Interest income (15) (2) OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES 222 348 Working Capital Adjustments: Decrease in other liabilities, including financial liabilitites (26) (68) (Decrease) I Increase in Trade payables (71) 86 Decrease in provisions (7) (5) (Increase)/ Decrease in inventories (47) 59 Decrease / (Increase) in trade receivables 529 (311) Increase in other assets, including financial assets (64) (91) CASH GENERATED FROM OPERATIONS: 536 18 Income tax paid (net) (3) (74) NET CASH GENERATED FROM/ (USED IN) OPERATING ACTIVITIES 533 (56) (B) INVESTING ACTIVITIES : Payment made on purchase of Property. plant and equipment("PPE") and other intangible (21) (16) assets (Including capital work-in-progress and capital advances) Proceeds from sale of property, plant and equipment 0 lntercorporate deposit given to/ received back from Holding Company (net) (512) Proceeds from current Investments (net) 30 Proceeds on dep [Showing first 8,000 characters — download PDF for full document]