ACC Limited filed its Business Responsibility and Sustainability Report (BRSR) for FY26, reporting 1.7x water positivity and a 29.8% green power share. The company consumed 11.57 million tonnes of waste-derived resources and achieved plastic negativity eight times. SGS India Private Limited provided reasonable assurance for the BRSR Core indicators and limited assurance for other parameters.

The company reported that 84% of its products are blended, contributing to a lower carbon footprint. It has set a target to achieve Net Zero emissions by 2050 and 60% green power by FY28. The report highlights that 100% of plastic waste is processed through co-processing and recycling under Extended Producer Responsibility regulations.

Environmental Performance

ACC Limited achieved a water positivity level of 1.7x during the financial year. The company operates with Zero Liquid Discharge at all plant locations, treating wastewater for dust suppression and green area watering. It utilized 11.57 million tonnes of waste-derived resources, advancing its circular economy objectives.

Governance and Assurance

The Corporate Responsibility Committee, consisting of Independent Directors, oversees sustainability-related performance and reviews it quarterly. SGS India Private Limited conducted an independent assurance engagement, providing reasonable assurance for BRSR Core indicators and limited assurance for non-core indicators in accordance with ISAE 3000 (revised) and ISAE 3410.

The company identified material issues including water risk, air quality, and climate change. It reported fines of ₹35,000 and ₹500 for violations under the Factories Act and the Payment of Bonus Act, respectively, at specific plant locations.

ACC Limited held its 90th Annual General Meeting on Friday, June 26, 2026, at 10:00 A.M. IST via Video Conferencing/Other Audio Visual Means (VC/OAVM), in accordance with applicable circulars issued by the Ministry of Corporate Affairs and SEBI. The meeting also served as the record date for determining shareholder eligibility for the final dividend for FY 2025-26. The company simultaneously released its Integrated Annual Report for FY 2025-26, presenting a comprehensive overview of its strategic, financial, and ESG performance.

Financial Performance

ACC Limited delivered a sustained performance in FY 2025-26, marked by record annual sales volumes and strong revenue growth. The following table summarises the key consolidated financial highlights:

The Board recommended a final dividend of ₹7.50 per equity share of ₹10 each for FY 2025-26, subject to shareholder approval at the AGM. The record date for dividend eligibility was fixed at June 12, 2026, with payment scheduled on or after July 1, 2026. The total cash outflow on account of dividend, if approved, would be ₹140.84 crore.

Key Event Details

Operational and Strategic Highlights

ACC achieved a record annual cement sales volume of 43.9 million tonnes in FY 2025-26, representing a 12% year-on-year growth. The company maintained best-in-class working capital of 45 days and a strengthened EBITDA margin. EBITDA per tonne stood at ₹672 (including other income), supported by operational efficiencies and pricing discipline. The company remained debt-free during the year and retained its highest credit ratings of CRISIL AAA/Stable (long-term) and A1+ (short-term). ACC's asset base stood at ₹27,525 crore, growing 8.30% compared to FY 2024-25.

Capacity utilisation across acquired assets improved meaningfully to 54%, up by 16 percentage points from 38% in the previous year. The company commissioned a new 1.5 MTPA integrated cement plant at Sindri, Jharkhand, and undertook 0.3 MTPA capacity addition through debottlenecking, alongside ongoing expansions of 2.4 MTPA at Salai Banwa and 1 MTPA at Kalamboli. Adani Cement's consolidated capacity reached 109 MTPA during the year, with a target of 119 MTPA by FY 2026-27.

ESG and Sustainability Performance

ACC's sustainability agenda advanced significantly during FY 2025-26. The company achieved 29.80% renewable and green power consumption, with a target to reach 60% by FY 2027-28. Gross Scope 1 emissions stood at 509 kg per tonne of cementitious material. The company utilised 11.57 million tonnes of waste-derived resources, including 0.45 million tonnes of alternative fuels, and achieved 1.7x water positivity. Blended cement accounted for 84% of total sales, while premium products contributed 44% of trade sales. ACC planted 4.54 million trees towards its target of 5 million by 2030 and maintained zero liquid discharge across all plants.

The company's Board approved the Scheme of Amalgamation of ACC Limited with Ambuja Cements Limited on December 22, 2025, with an appointed date of January 1, 2026, subject to regulatory and NCLT approvals. Under the scheme, shareholders of ACC will receive 328 equity shares of Ambuja Cements (face value ₹2 each) for every 100 equity shares of ACC (face value ₹10 each) held.

Corporate Governance

The 90th Annual Report was presented by the Board of Directors, with Karan Adani as Chairman and Vinod Bahety as Wholetime Director & CEO. Bhavik Parikh, Company Secretary & Compliance Officer, signed the relevant filings. The Board met 8 times during FY 2025-26 with an average attendance of approximately 91.44%. The company's statutory auditors, M/s. S R B C & Co. LLP, expressed an unmodified opinion on both standalone and consolidated financial statements.

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE012A01025/6b2b70f5-0107-4160-b3c2-38e333aba596.pdf