Outcome of Board Meeting held on October 27, 2026

October 27, 2206 National Stock Exchange of India Limited BSE Limited Scrip Symbol: ACC Scrip Code: 500410 Sub.: Outcome of Board Meeting held on October 27, 2026 and submission of Unaudited Financial Results (Standalone and Consolidated) for the quarter and half year ended September 30, 2026 as per SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulation”). Dear Sir / Madam, Pursuant to the provisions of Regulation 33 and other applicable provisions of SEBI Listing Regulations, we wish to inform you that the Board of Directors (“the Board”) of ACC Limited (the “Company”), at its meeting held today i.e. October 27, 2026, has inter-alia considered and approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended on September 30, 2026. The Unaudited Financial Results (Standalone and Consolidated) of the Company for the quarter and half year ended on September 30, 2026 along with the Limited Review Report issued by the Statutory Auditors of the Company are enclosed herewith. The Board Meeting commenced at 11:45 a.m. and concluded at 2.50 p.m. The above-mentioned documents will also be posted 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, S. G. Highway, Khodiyar, Near Vaishnodevi Circle Ahmedabad – 382 421, Gujarat, India Ph +91 79-2656 5555 www.acclimited.com Email: acc-investorsupport@adani.com CIN: L26940GJ1936PLC149771 adani adani ACC C~ment ACC LIMITED CIN: L26940GJ1936PLC149n1 Registered Office : Adanl Corporate House, Shantigram, Near Vaishnav Devi Circle, S. G. Highway, Khodiyar, Ahmedabad, Gujarat 382421 Tel. No.: +91 79 2656 5555; Website: www.acclimited.com: e-mail: ACC•lnvestorSupport@ladani.com (' in Crore) Statement of standalone unaudited financial results for the quarter and half year ended September 30, 2026 3 months Preceding Corresponding Year to date Year to date For the year ended 3 months 3 months figures for figures for ended ended ended current period preceding period Particulars from from 30•09-2026 30•06·2026 30•09-2025 01-04-2026 01-04·2025 31,03-2026 to to 30-09-2026 30·09-2025 Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income a) Revenue from operations (Refer note• 10} 5,612 5,748 5,890 11,360 12,146 25,566 b) Government grants including duty credits/refunds 23 18 36 41 87 200 c) Other income (Refer note • 5) 122 59 223 181 292 404 Total Income 5,757 5,825 6,149 11,582 12,525 26,170 2 Expenses a) Cost of materials consumed (Refer noce -3(d}} 879 947 999 1,826 2,110 4,333 b} Purchases of stock•in-crade (Refer note• 10) 1,828 1,791 1,607 3,619 3,276 6,937 c) Changes in inventories of finished goods and work•m•progress (182) (34) (161) (216) (242) (112) d} Employee benefits expense (Refer note -7} 167 183 177 350 380 735 e) Finance costs 40 27 29 67 59 111 f) Depreciation and amortisation expense 256 244 257 500 495 1,042 g) Power and fuel (Refer note • 10) 857 773 891 1,630 1,741 3,609 h) Freight and forwarding expense 1.065 1,066 1,073 2,131 2,231 4,830 i) Other expenses 647 606 520 1,253 1,145 2,530 Total eMpenses 5,557 5,603 5,392 11,160 11,195 24,015 3 Profit before exceptional Items and tax (1-2) 200 222 757 422 1,330 2,155 4 Exceptional items-Expense/ (Income) (net) (Refer note· 3) 71 24 95 (152) 5 Profit before tax (3-4) 129 198 757 327 1,330 2,307 6 Tax expense a) Current tax (net} 41 55 173 96 325 600 b) Tax write back relating to earlier periods (net) (671} (671) (594) c} Deferred tax (net) (13) (5) 143 (18) 179 14 Total tax oxpenses (Refer Noto• 5) 28 50 (355) 78 (167) 20 7 Profit after tax (5•6) 101 148 1,112 249 1,497 2,287 B Other comprehensive income/ (loss) (CCI} Items that will not be reclassified to profit or loss in subsequent period Re-measurement income/ (loss) on defined benefit plans 34 2 42 36 33 (1) Income tax relating co items that will not be reclassified to profit or loss (9) 0 (11} (9) (8) 0 Other comprehensive income/ (loss) for the period (net of tax) 25 2 31 27 25 (1) 9 Total comprehensive income (net of tax) (7+8) 126 150 1,143 276 1,522 2,286 10 Paid-up equity share capital (face value per share f 10) 188 188 188 188 188 188 11 Other equity 20,228 12 Earnings per share off 10 each (not annualised) a) Basic ~ 5.38 7.88 59,22 13,26 79.70 121.78 b) Diluted ~ 5.37 7.86 59.07 13,23 79.49 121.46 adani adani ACC Ceml!rt ACC LIMITED CIN: L26940GJ1936PLC149771 Registered Office : Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, S. G. Highway, Khodiyar, Ahmedabad, Gujarat 38242 Tel, No.: +91 79 2656 5555; Website: www.acclimited.com; e-mail: ACC-lnvestorSupport@adani.com Standalone Balance Sheet (fin crore) As at As at Particulars September 30, 2026 March 31, 2026 unaudited Audited A ASSETS 1) Non-current assets a) Property, plant and equipment 9,071 8,519 b) Right of use assets 1,147 1,080 c) Capital work-in-progress 1,628 2,030 d) Intangible assets 209 183 e) Financial assets (i) Investments in subsidiaries. associates and joint ventures 596 1,516 (ii) Investments 17 17 (iii) Loans 1,140 167 (iv) Other financial assets 1,574 1.622 f) Non-current tax assets (net) 109 109 g) Other non-current assets 823 821 Total Non-current assets 16,314 16,064 2) Current assets a) Inventories 1,791 1,752 b) Financial assets (i) Trade receivables 2,469 3,671 (ii) Cash and cash equivalents 230 459 (iii) Bank balances other than cash and cash equivalents 22 20 (iv) Loans 4,409 6 (v) Other financial assets 1,162 1,217 c) Other current assets 2,116 3,862 Total Current assets 12,199 10,987 TOTAL-ASSETS 28,513 27,051 B EQUITY ANO LIABILITIES Equity a) Equity share capital 188 188 b) Other equity 20,363 20,228 Total Equity 20,551 20,416 Liabilities Non-current liabilities a) Financial liabilities (i) Lease liabilities 389 328 (ii) Other financial liabilities 81 b) Provisions 134 46 c) Deferred tax liabilities (net) 614 624 d) Other non current liabilities 160 119 Total Non-current liabilities 1,378 1,117 Current liabilities a) Financial liabilities (i) Lease liabilities 117 100 (ii) Trade payables -Total outstanding dues of micro enterprises and small enterprises 370 359 -Total outstanding dues of creditors other than micro enterprises - and small enterprises 3,070 1,926 ~ C & c~o ... Other financial liabilities 1,219 1,348 ;q_..r b ir rrent liabilities 1,173 1,191 .~0 l c)Pro 128 162 I ,J d) Cum~~ liabilities (net) 507 432 :I: c!}--'\,-/Total -f~ It liabilities 6,584 s,s,a:~ ~ Total/ ~ ities 7,962 /;6:~;5 g. j fr ;/ ✓~ ~ ~'"};QUITY ANO LIABILITIES 28,513 //i11r;,s, ~ - l , adani ACC LIMITED adani ACC CIN: L26940GJ1936PLC149771 c,nnf!'lt Registered Office: Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, S. G. Highway, Khodiyar, Ahmedabad, Gujarat 382421 Tel. No.: +91 79 2656 5555; Website: www.acclimited.com; e-mail: ACC-lnvestorSupport@adani.com Standalone Statement of Cash Flow ~ in Crore) For the period For the period ended ended Particulars September 30, September 30, 2026 2025 Unaudited Unaudited A. Cash flow from operating activities Profit before tax : 327 1.330 Adjustments to reconcile profit before tax to net cash flows: Depreciation and amortisation expense (net) 500 495 (Profit) / Loss on write off on sale of property, plant and equipment and other intangible (1) 7 assets (net) Gain on sale of current financial assets measured at FVTPL (net) (BJ (34) Dividend income from associate/ joint ventures (3) (2) Interest income (162) (247) Finance costs 67 59 Expected credit losses on financial assets (net) 8 2 Provision / (reversal of) for slow and non moving stores e spares (net) 5 (6) Net gain on fair valuation of investments/ liquid mutual funds measured at FVTPL (0) Fair value loss i (gain) in derivative instruments (net) 11 (4) Other non-cash i [Showing first 8,000 characters — download PDF for full document]