BSEBoard Meeting2d ago · 28 Jul 2026, 02:18 pm
We are submitting herewith the unaudited financial results of the Company for the quarter ended on June 30, 2026
Ambuja Cements Ltd · 500425
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Ambuja Cements Ltd has submitted its unaudited financial results for the quarter ended June 30, 2026, with the Board of Directors approving the results after a review by the Audit Committee. The company's Statutory Auditors have carried out a limited review of the standalone financial results. The results show a profit before exceptional items and tax of ₹626 crore, with a tax expense of ₹122 crore and a profit after tax of ₹504 crore.
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Governance Concern1/10
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Market Sentiment5/10
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Ambuja Cements Ltd - 500425 - Board Meeting Outcome for Unaudited Financial Results Of The Company For The Quarter Ended On June 30, 2026
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July 28, 2026
National Stock Exchange of India BSE Limited Luxembourg Stock Exchange
Limited
Scrip Code: AMBUJACEM Scrip Code: 500425 Code: US02336R2004
Sub.: Outcome of Board Meeting held on July 28, 2026, and submission of Unaudited
Financial Results (Standalone and Consolidated) for the quarter ended June 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 the SEBI
Listing Regulation, we wish to inform you that the Board of Directors of Ambuja Cements
Limited (the “Company”), at its meeting held today i.e. July 28, 2026, has inter-alia
considered and approved the Unaudited Financial Results (Standalone and Consolidated)
of the Company for the quarter ended June 30, 2026.
The Unaudited Financial Results (Standalone and Consolidated) of the Company for the
quarter ended June 30, 2026 along with the Limited Review Report issued by the Statutory
Auditors are enclosed herewith.
The Board Meeting commenced at 11:00 a.m. and concluded at 02:10 p.m.
The above-mentioned documents will be posted on the Company's website at
www.ambujacement.com
Kindly take the same on your record.
Yours Sincerely,
For Ambuja Cements Limited
Manish Mistry
Company Secretary & Compliance Officer
Encl.: as above
Ambuja Cements Limited
Registered Office:
Adani Corporate House
Shantigram, Near Vaishno Devi Circle,
S. G. Highway, Khodiyar,
Ahmedabad – 382 421, Gujarat, India
Ph +91 79-2656 5555
E mail: investors.relation@adani.com
www.ambujacement.com
CIN: L26942GJ1981PLC004717
adani adani
AmbuJa
Cement Cement
AMBUJA CEMENTS LIMITED
CIN: L26942GJ19B1PLC004717
Registered office : Adani Corporate House, Shantigram, Near Vaishnav Devi Circle, S. G. Highway, Khodiyar, Ahmedabad, Gujarat 3B2421
Tel No. : +91 79 2656 5555 • Website: www.ambujacement.com • E-mail: investors.relation@ladani.com
Statement of standalone unaudited financial results for the quarter ended June 30, 2026
3 Months Preceding 3 Corresponding 3 For the year
ended Months ended Months ended ended
Particulars 30/06/2026 31/03/2026 30/06/2025 31/03/2.026
Unaudited Audited Unaudited Audited
(Refer Note • B) (Refer Note -17) (Refer Note -9)
~ in crore)
1 Income
a) Revenue from operations (Refer Note 16) 6,320 6,972 6.154 25,052
b) Government Grants Including duty credits/refunds (Refer Note 7) 8 2 (6) 9
c) Other Income (Refer Note 5) 235 233 407 766
Total Income 6,563 7,207 6,555 25,827
2 Expenses
a) Cost of materials consumed 729 I 968 809 3,856
b) Purchase of stock-In-trade (Refer Note 16) 1,237 I 1.227 820 4,159
c) Changes in Inventories of finished goods. work-in-progress and stock In trade (122) 123 (58) (279)
d) Employee benefits expense (Refer Note 15) 160 176 178 692 I
el Finance costs (Refer Note 13) 76 5 38 173
f) Depreciation and amortisation expense 468 597 445 2,035
g) Power and Fuel (Refer Note 16) 1,348 1.461 1,447 5,553
h) Freight and Forwarding expense 1,283 1.427 1.216 4,903
I) Other expenses 758 943 712 3,247
Total Expenses 5,937 6,927 5,607 24,339
3 Profit before exceptional items and tax (1-2) 626 280 948 1,488
4 Exceptional items -Expense / (Income) (net) (Refer Note 7) 98 (40) 321
5 Profit before tax (3•4) 626 182 98B 1,167
6 Tax expense
a) Current tax (credit) / charge (net) (750) 188 (569)
b) Tax (write back) /adjustment relating to earlier periods (net) (16) (25)1 (23) (1,251)
c) Deferred tax charge/ (credit) 138 (687) 26 (571)
Total Tax Expenses/ (Credit) (Refer Note 5 and 9) 122 (1,462) 191 (2,391)
7 Profit after tax (5-6) 504 1,644 797 3,558
8 Ocher comprehensive income / (loss)
Items that will not be reclassified to profit or loss In subsequent periods:
Remeasurement gain / (losses) on defined benefit plans 1 1 (1) 2
Income tax Impact on above I (0) 0 0 (O)
(Loss) on FVTOCI Investments (2) (2)
Income tax Impact on above
Total other comprehensive income / (loss) (net of tax) 1 (1) c1Jl (0)
9 Total comprehensive income (net of tax) (7+8) 505 1,643 796 3,558
10 Paid-up equity share capital (Face value f 2 each) (Refer Note 8 and 9) 497 494 493 494
11 Other equity 52,064
12 Earnings per share of? 2 each (not annualised)
a) Basic ' 2.03 6.65 3.24 14.41
b) Diluted f 2.03 6.61 3.22 14.34
adani adani
Ambuja
Cement Cement
Unaudited Standalone Financial Results for the quarter ended June 30, 2026:
1. The above standalone financial results of Ambuja Cements Limited ("the Company"), which includes a joint operation
- Wardha Vaalley Coal Field Private Limited, have been reviewed by the Audit Committee and approved by the Board
of Directors in their respective meetings held on July 28, 2026.
2. The Statutory Auditors have carried out limited review of the standalone financial results of the Company for the
quarter ended June 30. 2026.
3. Subsequent to Share Purchase Agreement ("SPA") dated October 22, 2024, on April 22, 2025, the Company completed
the acquisition of Orient Cement Limited ("Orient") on purchase of 9,58,73,163 equity shares constituting 46.66% of
the issued share capital of Orient from its promoters/ promoter group, for a cash consideration of~ 3,791 Crore after
all regulatory approvals were obtained for acquisition. The Company also took over the operational and financial
control over Orient with effect from April 22, 2025 and thus, became the Company's subsidiary from the same date.
Also, pursuant to an open offer made to the eligible public shareholders of the Orient by the Company under the SEBI
(SAST) Regulations, the Company completed the acquisition of additional 5,34,19,567 (26.00%) equity shares of the
Orient at a price of 'f 395.40 per equity shares for an aggregate consideration oft 2,112 Crore by June 18, 2025.
Accordingly, post-acquisition of shares from promoters / promoter group, certain public shareholders and public
shareholders through an open market offer, the Company's shareholding in Orient reached to 72.66 %.
4. On August 16, 2024, the Company obtained control in Penna Cement Industries Limited ("PCIL") (now amalgamated
with the Company), pursuant to the Share Purchase Agreement ("SPA") dated July 1, 2024, Further. PCIL was
amalgamated with the Company w.e.f, August 16, 2024, pursuant to the Order of the Hon'ble National Company Law
Tribunal dated March 30, 2026 (Refer Note 9).
In terms of the SPA. the Company has filed various indemnity claims aggregating tot 197 Crore in respect of certain
disputed matters of PCIL on erstwhile promoters of PCIL which are still pending settlement. Pending conclusion of
the ongoing discussions between the Company and the erstwhile promoters of the PCIL. such claims have not been
recorded in the books.
5. During the previous year ended March 31. 2026, the Company had re-assessed its tax positions in respect of certain
matters based on favorable High Court decisions in the similar matters and for such matters the liabilities/ provisions
were carried in the Company's books from the earlier years. Management assessed that in view of such favorable
orders of Hon'ble High Court in similar matters, during the previous year ended March 31, 2026. certain tax provisions
were no longer required/ to be carried in the books and accordingly, had reversed an amount oft 1.180 Crore in the
books (net of deferred tax charge) and disclosed the amount under (write back)/ tax adjustment relating to earlier
periods (net) in the standalone financial results. Further, during the quarter and year ended March 31, 2026. a credit
off 25 Crore and 71 Crore (including'{ 23 Crore for the quarter ended June 30, 2025) was recognised respectively, as
adjustment on account of revision of tax provision for the earlier years ended upto March 31. 2025 (including deferred
tax adjustment).
adani adan~
Ambuja
Cement Cement
Further, during the quarter ended June 30, 2026. Company has recorded the interest income oft 111 Crore pursuant
to the CIT(A) order giving effect dated May 2, 2026, for AY 2004-05 and order da
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