Orient Cement Limited has announced its unaudited financial results for the quarter and half year ended September 30, 2026. For the second quarter, the company reported a profit after tax of ₹77 crore. Total comprehensive income for the same period stood at ₹77 crore. The results also detail the company’s financial performance for the half-year ended September 30, 2026.
Orient Cement Announces Q2 FY27 Unaudited Financial Results
Orient Cement Limited has officially released its unaudited financial results for the quarter and half year concluded on September 30, 2026. This disclosure, made in compliance with SEBI Listing Regulations, highlights the company’s financial standing during the specified periods.
Quarterly Performance Highlights
For the quarter ended September 30, 2026, Orient Cement Limited reported a Profit after tax of ₹77 crore. The Total comprehensive income for the quarter, net of tax, also stood at ₹77 crore. This represents a notable figure in the company’s interim financial reporting.
Half-Yearly Financial Overview
The results also encompass the performance for the half year ended September 30, 2026. During this period, the company achieved a Profit after tax of ₹109 crore. The Total comprehensive income for the half year, net of tax, amounted to ₹111 crore.
Balance Sheet Snapshot
As of September 30, 2026, the company’s total assets were reported at ₹3,165 crore, with total liabilities and equity also standing at ₹3,165 crore. The equity share capital was ₹21 crore, and other equity was ₹2,226 crore.
Cash Flow Statement Insights
The statement of cash flows for the half year ended September 30, 2026, indicates that the net cash generated from operating activities was ₹533 crore. Investing activities used net cash of ₹532 crore, while financing activities generated net cash of ₹16 crore. The net decrease in cash and cash equivalents for the period was ₹11 crore.
Key Notes and Disclosures
The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the Audit Committee and Board of Directors. The company operates in a single reportable segment: cement manufacture and sale. Notably, Ambuja Cements Limited acquired operational and financial control over Orient Cement on April 22, 2025, making it a subsidiary.
Significant notes include the reassessment of useful life and residual value of Property, Plant, and Equipment, impacting depreciation expenses. The adoption of Section 115BAA of the Income-tax Act, 1961, led to a remeasurement of net deferred tax liability and reversal of excess income tax provisions. The company also approved a Scheme of Amalgamation with Ambuja Cements Limited and its shareholders, with an appointed date of May 1, 2025. Furthermore, the company provided a loan of ₹512 crore in the nature of Inter-Corporate Deposits (ICDs) to its holding company, Ambuja Cements Limited.
Source: BSE
