Orient Cement Q3FY26 Results: Net Profit Surges 174% YoY to ₹2,779.94 Lacs
Orient Cement Limited reported exceptional Q3FY26 results with net profit surging 174% YoY to ₹2,779.94 lacs despite marginal revenue decline. Nine-month performance was even stronger with PAT jumping 474% to ₹28,225.87 lacs. The company benefited from tax optimization under Section 115BAA and is proceeding with amalgamation into Ambuja Cements Limited following the latter's acquisition of majority stake.
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Orient cement Limited delivered strong financial performance in Q3FY26, with net profit after tax surging 174% year-on-year to ₹2,779.94 lacs compared to ₹1,014.11 lacs in Q3FY25. The cement manufacturer announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing significant improvement in profitability metrics.
Financial Performance Overview
The company's quarterly performance demonstrated robust profit growth despite marginal revenue decline. Revenue from operations for Q3FY26 stood at ₹63,609.84 lacs, slightly lower than ₹64,335.26 lacs recorded in the corresponding quarter of the previous year.
| Metric | Q3FY26 | Q3FY25 | Change (%) |
|---|---|---|---|
| Revenue from Operations | ₹63,609.84 lacs | ₹64,335.26 lacs | -1.13% |
| Total Income | ₹63,900.10 lacs | ₹64,586.58 lacs | -1.06% |
| Net Profit | ₹2,779.94 lacs | ₹1,014.11 lacs | +174.11% |
| Earnings Per Share | ₹1.35 | ₹0.49 | +175.51% |
Nine-Month Performance Highlights
The nine-month period from April 1, 2025 to December 31, 2025 showed exceptional growth across key financial parameters. Net profit after tax reached ₹28,225.87 lacs, marking a substantial 474% increase from ₹4,917.64 lacs in the corresponding previous period.
| Parameter | 9M FY26 | 9M FY25 | Growth (%) |
|---|---|---|---|
| Revenue from Operations | ₹2,14,589.75 lacs | ₹1,88,364.59 lacs | +13.93% |
| Total Income | ₹2,16,281.73 lacs | ₹1,89,585.61 lacs | +14.08% |
| Net Profit | ₹28,225.87 lacs | ₹4,917.64 lacs | +474.27% |
| Earnings Per Share | ₹13.74 | ₹2.40 | +472.50% |
Cost Structure and Operational Efficiency
The company's total expenses for Q3FY26 were ₹59,634.53 lacs compared to ₹62,929.46 lacs in Q3FY25, reflecting improved cost management. Key expense categories showed varied trends, with power and fuel costs increasing to ₹24,276.96 lacs from ₹16,852.90 lacs, while packing, freight and forwarding charges decreased significantly to ₹2,730.69 lacs from ₹18,189.55 lacs.
Tax Optimization and Exceptional Items
During the quarter ended June 30, 2025, Orient Cement opted for the reduced tax rate regime under Section 115BAA of the Income-tax Act, 1961. This resulted in a reversal of ₹8,118.28 lacs in deferred tax liability for the nine-month period. The company also recorded an exceptional item of ₹643.30 lacs in Q3FY26 related to increased provision for defined benefit obligations due to the implementation of new Labour Codes by the Government of India.
Corporate Developments
Ambuja Cements Limited acquired operational and financial control of Orient Cement with effect from April 22, 2025, holding 72.66% equity shares following a successful open offer. The Board of Directors approved a Scheme of Amalgamation between Orient Cement and Ambuja Cements Limited on December 22, 2025, subject to regulatory approvals. Under the proposed scheme, equity shareholders will receive 33 shares of Ambuja Cements for every 100 shares of Orient Cement held.
Historical Stock Returns for Orient Cement
| 1 Day | 5 Days | 1 Month | 6 Months | 1 Year | 5 Years |
|---|---|---|---|---|---|
| +0.32% | +0.46% | -3.48% | -32.16% | -49.84% | +100.38% |
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