ACC Limited has announced its financial results for the second quarter of fiscal year 2027. The company reported a resilient performance with improved sales mix and higher premium volumes. Key highlights include the commissioning of new cement grinding and blending units, a rise in green power adoption, and significant progress in its proposed merger with Ambuja Cements, moving towards NCLT for final sanction. The company also noted positive industry demand outlook for the upcoming period.
ACC Limited Reports Strong Q2 FY27 Performance
ACC Limited, a key player in India’s building materials sector and part of the Adani Portfolio, has released its financial results for the quarter ended September 30, 2026. The company delivered a resilient performance in Q2 FY’27, supported by an improving sales mix and higher premium volumes. Mr. Vinod Bahety, Whole-time Director and CEO, ACC Limited, highlighted that while reported numbers are not strictly comparable due to MSA impact, the underlying business momentum remains encouraging.
Key Financial and Operational Highlights (Q2 FY27)
Consolidated Financial Highlights for Q2 FY27:
- Cement Sales Volume: Stood at 9.7 MnT, with trade share increasing by 7 pp YoY to 78%. Premium products accounted for 47% of trade sales.
- Revenue: Revenue from operations reached ₹5,689 Cr.
- Operating EBITDA: Recorded at ₹401 Cr, with a margin of 7.0%. EBITDA per tonne was ₹414.
- Ready-Mix Concrete: Achieved quarterly volume of 1.07 Mn m³, a 19% YoY growth.
Business and Capacity Expansion
ACC has been actively scaling its manufacturing footprint. The company commissioned a 2.4 MTPA greenfield cement grinding unit at Salai Banwa, UP, and an additional 1.0 MTPA capacity at Kalamboli, MH. These projects, along with a 3.0 MTPA blending unit by subsidiary Bulk Cement Corporation (India) Limited, collectively added 3.4 MTPA of cement capacity during Q2 FY’27. Green power share increased to 34.4% from 30.3% YoY.
One Cement Platform and Sustainability Focus
Shareholder approval has been secured for the proposed merger of ACC with Ambuja Cements, with the scheme now proceeding to the NCLT for final sanction. This amalgamation is expected to simplify the corporate structure and enhance operational synergies. ACC also continues its focus on sustainability, with its 2025 S&P Global CSA Net Score revised upward to 82 and its Gross Score remaining a leading 89/100.
Industry Outlook
While Q2 FY’27 was influenced by geopolitical uncertainties and elevated energy costs, the medium-term demand outlook remains positive, supported by infrastructure investment, urbanisation, and rural housing activity. Central Government capex saw an 18% YoY increase to ₹5.1 lakh crore during Apr-Aug FY’27. ACC is well-positioned to leverage this demand through operational efficiency and a strong business mix.
Source: BSE
