Submission of un-audited financial results for the 2nd qtr ended 30-09-2026

D RA CEMENTSM ITED SubsiodfSi AaGrACyRE MENLTISM ITED ReAfC.L .SE:2026-27 3t0hO cto2b0e2r6, ThMea nager ThMea nager LisDteipnagr tment LisDteipnagr tment NatiSotnoaEclxk c haonfIg nedL itad BSLEi mited ExchangCe- G1P-,lB alzoac,k 2t5hF loNoerTw,r adRiinngg , BandraC-oKmuprlSleaaxn ,d( rEa) , P TJo weDraslS,at lr Feoertt, Mumb-a4i0 0051 Mumb-a4i00 00 1 NSSEy mbAoClL: BSSEc rCiopd-5 e3 2141 DeaSri rs Sub:R egul3a3ot fSi EoB(nIL ODRRe)g ul2a0t1i-F5ou nrsn iosfUh ni-nAgu FdiintaeRndec siufaloltr s th2endq uarter/ehnadl3eft0dhS- eypetaer2m 0b2e6r. Icno ntinoufoa ultrei todtnae tr1et 9dhO cto2b0e2rw6,ew, i tsohi nfyoortumh oautBr o aorfDd i rectors atth emiere thienolgndt odtaoyoo knr ecaonraddp prtohvUeen d- AuFdiintaeRndec siufalolttr h2 sen d quarter/ehnad3let0fdhS- eypetaer2m 0b2e6r. PurstuoRa engtu l3a3ot fSi Eo(BnLI i sOtbilnigga antDdii osncslR oesquurier eRmeegnutl2sa0)t1 i5o,n s wee ncltohfseoe l lowing: a) Un-auFdiintaeRndec sifuaollttr h2s en dq uarter/ehnad3let0fdhS- eypetaer2m 0b2e6r b) LimiRteevdiR eewp oonrt thF ei naRnecsiuallt s Thaeb osvaemi ede titnhgBe o oaofrfD d i reccotmomresna ct2e. dp3 .0ma .ncd o nclaut3d .ep3d.0 m . Wew ourledq uyeotsuokt i ntdaltkyhe ae b oivnef or/md aotciuomnoenrn etcso rd Thanykoiun,g Youtrrsu ly, For ANCDEHMREANL TTSD G.TIRURPAAOTI COMPASNEYC RETARY M.No. F2818 EncAlsA; b ove Reg E-i � mO as Wnffit o:ce e: P rerl Sko N oe r.to r1 PI lR g, :o. I 2et 2www b 5ne 5. 7t. 7a 4s• 4n 2r 1 ,r- Fms 5 a,,0 y D3 +ad3 9ce, 1hrT -eae 8I pbl MNcL 6n aaa a:o G2 4d ldn m S6 9i lP g -a ih Pa 2. o an 3I N2 ln 9a 7ne 3, 9 4Da: 61 B 2id P- C8suL4 AI t7 -r82 25i3 2 62c0I3 32tG S35 21AT31 Z4I nI555 dhN77 a:21 pI 4 60 3- D2 23 Z3 S5 6573 VizaUgn i:tV isaCkehmae Wnotr kPsa,r lupaleDmu rVgialnlPaaoggseaVt,ri, s akhapa5t3n0a0m2A 9n,_d hPrraa desh. ANDHRA CEMENTS LIMITED CIN No: L26942TS1936PLC217830 Plot No. 111, Road Number 10, Jubilee Hills, Shaikpet, Hyderabad, Telangana - 500 033, Phone: +91 40 23351571 Fax: +91 40 23356573, Email: investorcell@andhracements.com, Website: www.andhracements.com STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 (₹ in lakhs, except per share data and unless otherwise stated) Quarter ended Six months ended Year ended September 30, June 30, September 30, September 30, September 30, March 31, Sl. No. Particulars 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income (a) Revenue from operations 16,598 1 4,217 7 ,785 3 0,815 1 7,738 4 4,249 (b) Other income 97 1 19 5 9 2 16 1 64 9 90 Total income 16,695 14,336 7,844 31,031 17,902 45,239 2 Expenses (a) Cost of materials consumed 2,706 1 ,774 6 59 4,480 2 ,053 6 ,420 (b) Changes in inventories of finished goods and work-in- progress ( 2,154) 1 ,611 3 ,316 ( 543) 3,338 1 ,040 (c) Employee benefits expense 438 4 26 4 56 8 64 8 38 1 ,716 (d) Finance costs 3,179 3 ,194 2 ,091 6 ,373 4 ,145 9 ,799 (e) Depreciation and amortisation expenses 2,106 2 ,076 1 ,712 4 ,182 3 ,389 8 ,445 (f) Power and fuel expense 8,526 4 ,914 9 83 13,440 5 ,102 1 7,783 (g) Freight and forwarding expense 3,947 3 ,355 1 ,472 7 ,302 3 ,560 9 ,929 (h) Other expenses 1,713 1 ,763 1 ,347 3 ,476 2 ,631 5 ,755 Total expenses 2 0,461 1 9,113 12,036 3 9,574 2 5,056 6 0,887 3 Loss before tax (1 - 2) (3,766) (4,777) (4,192) (8,543) (7,154) (15,648) 4 Tax expense (a) Current tax - - - - - - (b) Deferred tax (Refer note 6) (931) ( 1,184) - ( 2,115) - ( 8,932) Total tax expense (931) ( 1,184) - ( 2,115) - ( 8,932) 5 Net (loss)/ profit for the period/ year (3 - 4) (2,835) (3,593) (4,192) (6,428) (7,154) (6,716) 6 Other comprehensive income (i) Items that will not be reclassified to profit or loss - Remeasurement of defined benefits plan 3 3 (4) 6 (8) 11 - Income tax effect on above (1) ( 1) - ( 2) - ( 3) Total other comprehensive income, net of tax 2 2 (4) 4 (8) 8 7 Total comprehensive income (5+6) (2,833) (3,591) (4,196) (6,424) (7,162) (6,708) 8 Paid up equity share capital (Face value of ₹ 10 per share) 9,217 9 Other equity (1,143) 10 Earnings per share of ₹ 10 each (a) Basic (in ₹) ( 3.08) ( 3.90) ( 4.55) ( 6.98) ( 7.76) ( 7.29) (b) Diluted (in ₹) ( 3.08) ( 3.90) ( 4.55) ( 6.98) ( 7.76) ( 7.29) (*) (*) (*) (*) (*) (*) - Not annualised Statement of Assets and Liabilities ( ₹ in lakhs) As at As at Particulars September 30, 2026 March 31, 2026 (Unaudited) (Audited) ASSETS Non-current assets (a) Property, plant and equipment 102,101 95,941 (b) Capital work-in-progress 505 637 (c) Right-of-use assets 1,709 1,756 (d) Other Intangible assets 6 7 (e) Financial assets (i) Other financial assets 1,623 1,683 (f) Deferred tax assets (net) 24,003 21,890 (g) Other non-current assets 681 1,159 Total Non-current assets (1) 130,628 123,073 Current assets (a) Inventories 6,796 8,129 (b) Financial assets (i) Trade receivables 6,376 4,640 (ii) Cash and cash equivalents 28 21 (iii) Bank balances other than (ii) above 671 711 (iv) Other financial assets 4,763 4,634 (c) Other current assets 617 732 (d) Other tax assets (net) 117 66 Total Current assets (2) 19,368 18,933 TOTAL ASSETS (1+2) 149,996 142,006 EQUITY AND LIABILITIES Equity (a) Equity share capital 9,217 9,217 (b) Other equity (7,567) (1,143) Total Equity (1) 1,650 8,074 Liabilities Non-current liabilities (a) Financial liabilities (i) Borrowings 106,891 101,216 (ii) Lease liabilities 800 946 (iii) Other financial liabilities 4,178 2,603 (b) Provisions 757 713 Total Non-current liabilities (2) 112,626 105,478 Current liabilities (a) Financial liabilities (i) Borrowings 11,486 10,248 (ii) Lease liabilities 294 297 (iii) Trade payables (a) total outstanding dues of micro enterprises and small enterprises; and 3,313 1,195 (b) total outstanding dues of creditors other than micro enterprises and small 10,998 10,547 enterprises. (iv) Other financial liabilities 6,850 4,806 (b) Other current liabilities 2,703 1,280 (c) Provisions 76 81 Total Current liabilities (3) 35,720 28,454 TOTAL EQUITY AND LIABILITIES (1+2+3) 149,996 142,006 Statement of cash flows for the six months ended September 30, 2026 ( ₹ in lakhs) Six months ended Six months ended Particulars September 30, 2026 September 30, 2025 (Unaudited) (Unaudited) A Cash flow from operating activities Loss before tax (8,543) (7,154) Adjustments for Depreciation and amortisation expenses 4 ,182 3 ,389 Finance costs 6 ,373 4 ,145 Interest income (184) (164) Unwinding of discount on Security deposit (3) - Liabilities no longer required written back (1) - Expected credit loss allowance on trade receivables - 6 Unrealised loss on foreign currency transactions and translation - 3 4 10,367 7 ,410 Operating profit before working capital changes 1 ,824 2 56 Changes in working capital Adjustments for (increase)/decrease in operating assets: Trade receivables (1,736) (1,519) Inventories 1 ,333 1 ,360 Other financial assets 3 (222) Other assets 9 4 (669) (306) (1,050) Adjustments for increase/(decrease) in operating liabilities: Trade payables 2 ,570 2 ,167 Other financial liabilities 1 ,041 1 2 Provisions 2 1 2 8 Other liabilities 1 ,423 (1,187) 5 ,055 1 ,020 Cash generated from operating activities 6 ,573 2 26 Less: Income tax paid, net (51) (27) Net cash generated from operating activities 6 ,522 1 99 B Cash flow from investing activities Purchase of property, plant and equipment including capital work-in-progress, capital advances and capital creditors (8,706) (12,442) Deposits not considered as cash and cash equivalents - Placed (109) (1,194) - Matured - 7 Proceeds from disposal of property, plant and equipment 1 6 - Interest received 1 87 1 15 Net cash used in investing activities (8,612) (13,514) C Cash flow from financing activities Proceeds from non-current borrowings 9 ,302 16,368 Repayment of non-current borrowings (2,704) (1,108) Proceeds from current borrowings (net) 2 66 7 77 Payment of principal portion on lease liabilities (149) (402) Payment of interest on lease liabilities (35) (11) Interest paid (4,583) [Showing first 8,000 characters — download PDF for full document]