ACC Limited filed an investor presentation titled 'Operational & Financial Highlights' for the quarter and financial year ended March 31, 2026, under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, on May 4, 2026. The presentation was submitted to the National Stock Exchange of India Limited and BSE Limited, following the Analysts/Institutional call scheduled on the same date. In continuation of its earlier letter dated April 14, 2026, ACC Limited also submitted the web link of the audio recording of the Analysts/Investors Call on the audited financial results (standalone and consolidated) for the quarter and year ended March 31, 2026, with the recording uploaded on the company's website at www.acclimited.com . Earlier, the Board had approved audited financial results (standalone and consolidated) for Q4 and FY26 at its meeting held on April 30, 2026, with the results published in Financial Express newspapers on May 1, 2026.

Consolidated Financial Performance

ACC's consolidated results reflected strong top-line growth alongside significant pressure on profitability. Total revenue from operations stood at ₹7,146.18 crore for Q4 FY26, compared to ₹6,114.55 crore in the corresponding period of the previous year. For the full year FY26, total revenue reached ₹25,961.85 crore against ₹21,919.89 crore in FY25. However, net profit after tax declined sharply to ₹238.30 crore in Q4 FY26 from ₹751.04 crore in Q4 FY25, while full-year net profit fell to ₹2,137.23 crore from ₹2,402.27 crore in FY25.

Standalone Performance Analysis

The standalone results showed total revenue from operations of ₹70.76 crore for Q4 FY26 compared to ₹60.00 crore in the previous year. Profitability faced significant pressure, with net profit after tax declining to ₹2.49 crore for the quarter from ₹7.40 crore in the corresponding period last year. EBITDA contracted sharply to ₹6.15 crore from ₹16.44 crore, with EBITDA margin compressing by 474 basis points. For the full year, standalone revenue reached ₹25,766.48 crore with net profit after tax of ₹2,286.78 crore for FY26.

Cost Trends and Industry Outlook

The investor presentation highlighted key cost trends affecting the cement sector. Power and fuel costs moved from ₹1,263/ton in March 2025 to ₹1,382/ton in December 2025, before moderating to ₹1,314/ton in March 2026, reflecting a 4% increase year-on-year. The increase was attributed to higher kiln fuel costs and elevated clinker production relative to sales volumes. Freight and forwarding costs rose from ₹1,272/ton in March 2025 to ₹1,310/ton in March 2026, a 3% increase, driven by the need to serve long-lead markets during planned plant shutdowns. Other expenses per ton increased 25% year-on-year to ₹875/ton in March 2026 from ₹699/ton in March 2025, owing to higher branding expenses, packing material costs, incremental shutdown costs, and additional goods tax in certain states.

On the industry outlook, the presentation noted that India's cement demand is estimated at ~8% for FY26E against GDP growth of ~7.6%, implying a 1.1x cement demand-to-GDP growth multiplier. The West Asia crisis has increased freight, petcoke, and coal prices, while creating shortages in polypropylene packaging bags, which are expected to add to cost pressure in FY 2027. Segment-wise, housing demand growth is estimated at 6.0%–7.0%, infrastructure at 7.5%–8.5%, and industrial/commercial at 5.5%–6.5% for FY26E.

Corporate Actions and AGM

The Board recommended a dividend of ₹7.50 per equity share of face value ₹10 each for FY26, subject to shareholder approval. The record date for dividend eligibility is June 12, 2026, with payment scheduled on or after July 1, 2026. The 90th Annual General Meeting will be conducted through video conferencing on June 26, 2026, at 10:00 AM.

Auditor Appointments

Based on Audit Committee recommendations, the Board approved key auditor appointments for FY27. M/s. P.M. Nanabhoy & Co. was appointed as Cost Auditors, while M/s. Grant Thornton Bharat LLP was appointed as Internal Auditors. The statutory auditors M/s. S R B C & Co. LLP issued unmodified audit opinions on both standalone and consolidated results.

ACC has unveiled ambitious expansion plans that will significantly boost its cement manufacturing capacity through strategic facility upgrades at two key locations.

Expansion Project Overview

The cement manufacturer has announced major capacity enhancement initiatives at its Salai Banwa and Kalamboli facilities. These expansion projects are designed to collectively increase the company's production capacity by 3.4 million tonnes per annum (MTPA).

Strategic Timeline

The expansion projects are scheduled for completion by the first quarter of fiscal year 2027. This timeline positions ACC to capitalize on anticipated market demand while ensuring adequate preparation and execution of the capacity enhancement initiatives.

Facility Locations

The expansion encompasses two strategic locations:

• Salai Banwa facility: Contributing to the overall capacity increase through modernization and expansion
• Kalamboli facility: Undergoing similar enhancement to support increased production targets

These locations have been selected to optimize distribution networks and serve key market segments effectively. The dual-facility approach demonstrates ACC's commitment to geographic diversification and operational efficiency.

Market Positioning Impact

The 3.4 MTPA capacity addition represents a substantial enhancement to ACC's manufacturing capabilities. This expansion aligns with the company's growth strategy and positions it to better serve existing markets while potentially exploring new opportunities in the cement sector.