Saurashtra Cement's Q2 FY 2025-26 Quarterly Results

Result Summary

• Saurashtra Cement Ltd reported a 8.9% quarter-on-quarter (QoQ) decrease 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 29.9%.
• Its expenses for the quarter were up by 1.5% QoQ and 16.3% YoY.
• The net profit decreased 165.2% QoQ and decreased 65.1% YoY.
• The earnings per share (EPS) of Saurashtra Cement Ltd declined at 0.99 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

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Company Overview

Saurashtra Cement Ltd operates in the cement industry, a sector known for its significant role in infrastructure development. The company is primarily engaged in the production and distribution of cement, which is a critical material used in construction activities. Cement production involves the processing of raw materials such as limestone and clay, which are then heated at high temperatures to produce clinker, subsequently ground to make cement. As of the latest available information, there are no recent major developments or strategic shifts in the company’s operations that have been publicly disclosed.

Revenue

In the second quarter of fiscal year 2026 (Q2FY26), Saurashtra Cement Ltd reported a total income of ₹390.41 crores. This represents a decline of 8.9% compared to the previous quarter (Q1FY26), where the total income was ₹428.66 crores. However, when compared to the same quarter in the previous fiscal year (Q2FY25), the total income increased by 29.9%, reflecting significant year-over-year growth. This YoY increase indicates a higher revenue generation compared to the previous year.

Profitability

During Q2FY26, the company recorded a loss before tax of ₹17.54 crores. This is a significant decrease compared to a profit before tax of ₹26.59 crores in Q1FY26, marking a quarter-over-quarter decrease of 166.0%. When compared to Q2FY25, where the loss before tax was ₹50.25 crores, the current quarter's loss represents an improvement of 65.1% year-over-year. The profit after tax for Q2FY26 stood at a loss of ₹10.98 crores, contrasting sharply with the profit of ₹16.85 crores recorded in Q1FY26, showing a 165.2% decline QoQ. In comparison to Q2FY25, where the company faced a loss of ₹31.43 crores, there has been a YoY improvement of 65.1%.

Operating Metrics

The total expenses for Q2FY26 were ₹407.94 crores, which is an increase of 1.5% from Q1FY26, where expenses were ₹402.06 crores. Compared to Q2FY25, where expenses were ₹350.91 crores, there has been a 16.3% increase YoY. The earnings per share (EPS) for Q2FY26 were reported at a negative ₹0.99, down from the positive ₹1.51 in Q1FY26, indicating a QoQ decrease of 165.6%. When compared to Q2FY25, where EPS was negative ₹2.83, there is a YoY improvement of 65.0%. The tax impact in the current quarter shows a credit of ₹6.56 crores, compared to a tax expense of ₹9.74 crores in the previous quarter, reflecting a notable change of 167.4% QoQ.