"ACC Builds Momentum with Improved Trade Mix, Capacity Expansion and progress on One Cement Platform"

October 27, 2026 National Stock Exchange of India Limited BSE Limited Scrip Symbol: ACC Scrip Code: 500410 Sub.: Media Release on – “ACC Builds Momentum with Improved Trade Mix, Capacity Expansion and Progress on One Cement Platform”. Dear Sir / Madam, This is in continuation to our earlier letter dated October 27, 2026, wherein Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended on September 30, 2026, have been filed with the stock exchanges. In this regard, please find attached herewith the Media Release on the captioned subject. The said media release will also be uploaded on the Company’s website at www.acclimited.com. Kindly take the same on your record. Yours faithfully, For, ACC Limited Bhavik Parikh Company Secretary & Compliance Officer Membership No.: A40719 Encl.: as above ACC Limited Registered Office: Adani Corporate House Shantigram, Near Vaishnodevi Circle, S. G. Highway, Khodiyar, Ahmedabad – 382 421, Gujarat, India Ph +91 79-2656 5555 E mail: acc-investorsupport@adani.com www.acclimited.com CIN: L26940GJ1936PLC149771 BSE: 500410 | NSE: ACC | Bloomberg: ACC:IN | Reuters: ACC.NS Media Release ACC Builds Momentum with Improved Trade Mix, Capacity Expansion and Progress on One Cement Platform EDITOR’S SYNOPSIS Consolidated Financial Highlights Q2 FY27: • Q2 cement sales volume stood at 9.7 MnT, Trade share increased by 7 pp YoY to 78%, while premium products accounted for 47% of trade sales, up 3 pp QoQ, Blended cement share improved to 85% from 78% in Q2 FY’26. • Revenue from operations stood at Rs 5,689 Cr; Operating EBITDA was Rs 401 Cr, with a margin of 7.0% and EBITDA of Rs 414 per tonne (higher MSA volumes with Ambuja). • Ready-Mix Concrete achieved quarterly volume of 1.07 Mn m³ in Q2 FY'27, registering 19% YoY growth. Business Updates: • Scaling Manufacturing Footprint: Commissioned 2.4 MTPA greenfield cement grinding unit at Salai Banwa, UP, and 1.0 MTPA of additional capacity at Kalamboli, MH, strengthening ACC's operating footprint. • Green Power: Green power share increased from 30.3% to 34.4% YoY in Q2. One Cement Platform: • Following the strong support received from shareholders, the proposed merger of ACC with Ambuja Cements will now proceed to the NCLT for final sanction. Focus on Sustainability: • ACC’s 2025 S&P Global Corporate Sustainability Assessment (CSA) Net Score was revised upward from 72 to 82, while its Gross Score remained an industry- leading 89/100. Ahmedabad, 27 October 2026: ACC Limited, part of the diversified Adani Portfolio and one of India’s most trusted building materials and solutions companies, announced its results for the quarter ended 30 September 2026. Mr. Vinod Bahety, Whole-time Director and CEO, ACC Limited, said, “We delivered a resilient performance in Q2 and H1 FY’27, supported by an improving sales mix and higher premium volumes. While the reported numbers are not strictly comparable due to the impact of MSA, the underlying business momentum remains encouraging, supported by our trade partners. Our growth remains trade-led, in line with our strategy, while we continue to strengthen the institutional business through a comprehensive solutions approach with a focus on value and profitability. Industry demand remains supportive and is expected to strengthen post-monsoon, aided by housing, infrastructure and capital expenditure, while improving pricing momentum should moderate the impact of elevated fuel and energy costs. Page 1 of 4 During the quarter, we commissioned 3.4 MTPA of additional cement capacity at Salai Banwa and Kalamboli, strengthening our ability to serve key markets and support future growth. Shareholder approval for the proposed amalgamation with Ambuja Cements marks an important milestone towards the One Cement Platform”. Industry Outlook: • Q2 FY’27 was marked by geopolitical uncertainties, monsoon impact, seasonal shutdowns and elevated energy costs amid global uncertainties and constraints in domestic coal availability. However, the medium-term demand outlook continues to be supported by infrastructure investment, urbanisation, rural housing and industrial activity. Central Government capex increased 18% YoY to Rs 5.1 lakh crore during Apr–Aug FY’27, compared with Rs 4.3 lakh crore in the corresponding period last year. • ACC continues to focus on operational efficiency, premiumisation, logistics optimisation and disciplined capital allocation. Its improving business mix, expanding Ready-Mix Concrete network, trusted brand, premium and sustainable product portfolio, and strong balance sheet provide a solid foundation for growth. Subject to the remaining approvals, the proposed amalgamation with Ambuja Cements is expected to facilitate closer coordination across the combined manufacturing, logistics and market network. Business Performance: ACC continued to strengthen its business with value focus across its product segments. Operational Metrics: Particulars Q2 FY’27 Q2 FY26 Q1 FY27 Kiln Fuel Cost Rs 1.81/’000 kCal Rs 1.57/’000 kCal Rs 1.67/’000 kCal Power Cost (Gross) Rs 5.84/ kWh Rs 5.95/ kWh Rs 5.60/ kWh Green Power share 34.4 % 30.3 % 31.0 % Primary Lead 266 kms 269 kms 254 kms Direct Dispatch (%) 52 % 52 % 52 % Premium Products 47 % 47 % 44 % (% of trade sale) Financial Performance for the Quarter and Half Year Ended September 30, 2026: Q2 Q1 Q2 H1 H1 Particulars UoM FY’27 FY’27 FY’26 FY’27 FY’26 Sales Volume (Cement) Mn T 9.72 10.02 10.0 19.72 20.6 Revenue from Operations Rs. Cr 5,689 5,808 6,005 11,497 12,333 Page 2 of 4 Q2 Q1 Q2 H1 H1 Particulars UoM FY’27 FY’27 FY’26 FY’27 FY’26 Rs. Cr 4012 4572 846 8582 1,623 Operating EBITDA & % 7.0% 7.9% 14.1% 7.5% 13.2% Margin 4142 4582 849 4362 787 Profit After Tax Rs. Cr 93 147 1,1191 240 1,4951 EPS – Diluted Rs. 4.9 7.8 59.5 12.8 79.4 Notes: 1. Includes income tax provision reversal of Rs 659 Cr relating to earlier period and interest on income tax refund of Rs 205 Cr. 2. Higher MSA volume with parent Ambuja Cements Balance Sheet Strength: • Debt-free balance sheet with a net worth of Rs 20,680 Cr and cash & cash equivalents of Rs 578 Cr. • Highest AAA / A1+ credit ratings from CRISIL. Capacity Expansion: • Successfully commissioned a 2.4 MTPA greenfield cement grinding unit at Salai Banwa, Uttar Pradesh. • Bulk Cement Corporation (India) Limited, a subsidiary of ACC, commissioned a 3.0 MTPA cement blending unit at Kalamboli, Maharashtra, adding 1.0 MTPA of cement capacity. • The two projects added 3.4 MTPA of cement capacity during Q2 FY’27. Ready-Mix Concrete Growth: • Q2 FY’27 volume increased 19% YoY to 1.07 Mn m³, while H1 FY’27 volume reached 2.04 Mn m³, an increase of 18% YoY. Update on One Cement Platform: • ACC shareholders approved the proposed amalgamation with Ambuja Cements at the NCLT-convened meeting on 29th September 2026. The Scheme secured the statutory majority and requisite public-shareholder approval, with over 95% and 99% of votes cast by ACC and Ambuja shareholders, respectively, in favour. • The amalgamation is expected to simplify the corporate structure, strengthen manufacturing and logistics coordination, improve resource allocation and unlock operating synergies. Subject to regulatory, statutory and NCLT approvals, completion is expected during FY’27. ESG Updates: • ACC’s 2025 S&P Global Corporate Sustainability Assessment (CSA) Net Score was revised upward from 72 to 82, while its Gross Score remained an industry- leading 89/100, positioning the Company among the leading performers in the global Construction Materials sector (Aug’26). Page 3 of 4 • ACC’s blended cement portfolio received GreenPro certification as well as GRIHA certification, supported by Life Cycle Assessment (LCA) and Environmental Product Declaration (EPD)-based recognition. • The Company achieved water-positive status of 5.46x in Q2, while sustaining Zero Liquid Discharge across all manufacturing facilities with 100% waste-water treatment and reuse. Branding and [Showing first 8,000 characters — download PDF for full document]