ACC's Q2 FY 2025-26 Quarterly Results

Result Summary

• ACC Ltd reported a -0.0% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 29.0%.
• Its expenses for the quarter were down by 3.6% QoQ and up 21.1% YoY.
• The net profit increased 198.1% QoQ and increased 460.5% YoY.
• The earnings per share (EPS) of ACC Ltd stood at 59.45 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

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Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

Company Overview

ACC Ltd is a prominent player in the cement and concrete industry, primarily engaged in the manufacturing and distribution of cement and ready-mix concrete. The company operates across various regions in India and is known for its extensive product line which includes various types of Portland cement and blended cement products. ACC Ltd has been a part of the Indian construction landscape for decades and continues to be influential in the sector. As of the latest available data, there are no specific recent major developments or changes in ACC Ltd's business strategy or operations that have been publicly disclosed.

Revenue

During the second quarter of the financial year 2026 (Q2FY26), ACC Ltd reported a total income of ₹6155.35 crores, which showed stability when compared to the previous quarter (Q1FY26), which recorded a total income of ₹6155.58 crores. This reflects a negligible quarter-over-quarter (QoQ) change of -0.0%. However, when compared to the same quarter in the previous year (Q2FY25), the company experienced a significant year-over-year (YoY) increase of 29.0% from ₹4772.11 crores. These figures highlight the company's revenue growth trajectory over the past year.

Profitability

ACC Ltd's profitability indicators for Q2FY26 demonstrated substantial improvement. The company reported a profit before tax (PBT) of ₹761.93 crores, marking a 35.7% increase from the previous quarter's PBT of ₹561.33 crores. When compared to the same period last year, there was an impressive YoY growth of 167.9% from a PBT of ₹284.38 crores. The profit after tax (PAT) for Q2FY26 stood at ₹1119.26 crores, reflecting a dramatic QoQ increase of 198.1% from ₹375.42 crores in Q1FY26 and a YoY increase of 460.5% from ₹199.70 crores in Q2FY25. Earnings per share (EPS) also saw similar growth patterns, increasing by 198.1% QoQ and 465.1% YoY.

Operating Metrics

In terms of operating metrics, ACC Ltd managed to reduce its total expenses in Q2FY26 to ₹5393.42 crores, representing a decrease of 3.6% from ₹5594.25 crores in Q1FY26. This reduction in expenses contributed positively to the company's overall financial performance for the quarter. Compared to the previous year, total expenses increased by 21.1% from ₹4452.73 crores in Q2FY25, which is consistent with the growth in revenue. The tax expense in Q2FY26 showed a reversal trend with a substantial negative value of ₹-356.09 crores, compared to a tax expense of ₹187.53 crores in Q1FY26 and ₹84.34 crores in Q2FY25. This significant change in tax figures could potentially be attributed to adjustments or credits during the period.