Orient Cement has announced its unaudited financial results for the quarter and nine months ended December 31, 2025. Revenue from operations stood at ₹63,609.84 lacs. The company has also implemented changes to depreciation methods and useful life assessments, impacting figures for Q2 2026. An amalgamation scheme with Ambuja Cements is underway, pending necessary approvals.
Financial Performance
Orient Cement reported revenue from operations of ₹63,609.84 lacs for the quarter ended December 31, 2025. Total income for the same period was ₹63,900.10 lacs. Profit after tax reached ₹2,779.94 lacs. For the nine months ended December 31, 2025, the company’s revenue from operations totaled ₹2,14,589.75 lacs, with a profit after tax of ₹22,625.87 lacs.
Changes in Estimates
During Q2 2026, the company reassessed the useful life and residual value of its Property, Plant, and Equipment, particularly for the Power Plant. This resulted in a higher depreciation expense of ₹6,309.00 lacs for the quarter ended September 30, 2025, affecting comparability with previous periods.
Amalgamation Scheme
The Board of Directors approved a scheme of amalgamation with Ambuja Cements Limited on December 22, 2025. Upon the scheme’s effectiveness, shareholders of Orient Cement (excluding Ambuja Cements) will receive 33 equity shares of Ambuja Cements for every 100 shares held. This scheme is subject to approvals from BSE, NSE, and NCLT.
Labor Code Impact
The implementation of new labor codes has led to an increase of ₹643.30 lacs in the provision for defined benefit obligations, which has been presented as an exceptional item for the quarter and nine months ended December 31, 2025.
Registered Office Update
The company has shifted its registered office to Adani Corporate House, Ahmedabad, effective January 9, 2026.
Source: BSE
