Consolidated Financial Highlights Q1 FY’27:

• Quarterly sales volume at 10 MnT; YoY Trade Share up by 5 pp at 81% and Premium product (as % of Trade sales) up by 3 pp at 44% YoY
• Quarterly revenue at Rs 5,808 Cr and Operating EBITDA at Rs 457 Cr (higher MSA volumes with Ambuja)
• Witnessed marginal cost reduction sequentially through focused cost optimisation initiatives, despite headwinds from the West Asia conflict

Business Updates:

• Capacity Expansion: Trial run has started for 2.4 MTPA grinding unit at Salai Banwa (UP), Kalamboli (MH) expansions to add 1 MTPA capacity in Sept’27 qtr.
• One Cement Platform: SEBI NOC for the proposed amalgamation of ACC with Ambuja was received on 4 June 2026, and an application has been filed with the NCLT on 29 June 2026. The transaction is expected to be completed during FY’27, subject to regulatory approvals.
• Green Power: Green power share increased from 26% to 31% in Q1 YoY.

Focus on Sustainability:

• Received CII’s GreenPro certification for blended cement portfolio and GRIHA certification for entire B2B & B2C blended cement portfolio with additional recognition for GRIHA typologies for Life Cycle Assessment (LCA) and Innovation based on Environmental Product Declaration (EPD), extending credentials beyond products to validated lifecycle performance.

ACC Limited, part of the diversified Adani Cement Portfolio and among India’s fastest-growing building materials and solutions companies, announced results for the first quarter ended 30 June 2026.

Mr. Vinod Bahety, Whole-Time Director & CEO, ACC Limited, said: “We have commenced FY’27 with a resilient performance, driven by a higher share of trade volumes and continued premiumization. During the quarter, profitability reflected the impact of planned maintenance of larger Integrated Units, higher MSA with parent Ambuja Cements, even as we continued to prioritize value-led growth and quality earnings.

Our journey towards building a simpler, stronger and more integrated business continues through the proposed One Cement Platform. Combined with strategic capacity expansions at Salai Banwa and Kalamboli, CiNOC-enabled operational excellence and customer-focused solutions, we have a good visibility of improved performance in the coming quarters. Leveraging the strength of our integrated business model and group synergies, Adani Cement at consolidated level remains committed to delivering approximately Rs 250 PMT cost reductions in FY’27.”

Business Performance:

Operational Metrics:

Particulars	Q1 FY27	Q1 FY26	Q4 FY26
Kiln Fuel Cost	Rs 1.67/’000 kCal	Rs 1.56/’000 kCal	Rs 1.65/’000 kCal
Power Cost	Rs 5.6/ kWh	Rs 6.1/ kWh	Rs 5.8/ kWh
Green Power share	31%	26%	31%
Primary Lead	254 kms	290 kms	273 kms
Direct Dispatch (%)	52%	51%	50%
Premium Products (% of trade sale)	44%	41%	45%

Consolidated Financial Performance:

Particulars	UoM	Q1 FY’27	Q1 FY’26	Q4 FY’26
Sales Volume (Cement)	MnT	10.0*	10.7	11.9
Revenue from Operations	Rs. Cr	5,808	6,328	7,146
Operating EBITDA & Margin	Rs. Cr	457*	779	626
	%	7.9%	12.3%	8.8%
	Rs. PMT	458*	730	525
PAT	Rs. Cr	147	376	238
EPS – Diluted	Rs.	7.8	19.9	12.7

* Higher MSA volume with parent Ambuja Cements

Balance Sheet Strength:

• Net worth of Rs 20,562 Cr and cash & cash equivalents of Rs 375 Cr.
• Highest AAA / A1+ credit ratings from CRISIL and CARE.
• Healthy cash flows continue to sustain the Company’s capex programme.

RMX Growth Trajectory:

• Concrete business footprint increased to 119 plants. Volume up 17% at 0.97 Mn m3 YoY, EBITDA at Rs 33 Cr.

Update on Amalgamation of ACC with Ambuja:

• Continued progress towards the creation of the One Cement Platform through the proposed amalgamation of ACC with Ambuja Cements. SEBI No-Objection Certificate (NOC) was received on 4 June 2026 and an application has been filed with the Hon’ble National Company Law Tribunal (NCLT) on 29 June 2026.
• The proposed Scheme remains subject to the necessary statutory and regulatory approvals under applicable laws and is expected to be completed during FY’27.

ESG Updates:

• ACC was recognised as India’s Most Sustainable Company 2026 in the Cement Sector by Business Today, reinforcing its leadership in sustainable business practices.
• The Company received GreenPro certification from CII for its blended cement portfolio, reinforcing commitment to sustainable products and responsible construction solutions.
• ACC secured GRIHA certification across its entire blended cement portfolio, including the newly launched Buildcem and Buildcem Pro range. Additional certifications for Life Cycle Assessment (LCA) and EPD-based innovation further validate the portfolio’s lifecycle environmental performance and support customers’ green building and ESG goals.
• Continued progress across renewable energy, water conservation, circular economy and resource efficiency initiatives, as well as tree plantation & community development programmes, supporting its long-term sustainability strategy.
• Launched the Digital BRSR for FY 2025-26, providing stakeholders with interactive and accessible ESG disclosures and sustainability performance updates. The report is available on the Company’s website (Link: https://www.acclimited.com/digital-brsr-2025-26/index.html).

Accolades & Awards:

• Jamul Plant won the Silver Award at the 18th CII National EHS Excellence Awards in environment, health and safety.
• Ametha Plant received the British Safety Council International Safety Award 2026 (Merit Category), recognising its strong commitment to health, safety and well-being.

Impact of West Asia Conflict:

• The Indian cement sector witnessed cost pressures during Q1 FY’27 from higher prices of imported fuels such as petcoke and thermal coal, along with elevated freight and logistics costs resulting from geopolitical developments in West Asia.
• Given the 60–90 day fuel inventory cycle, the impact of peak fuel cost inflation is expected to coincide with the seasonally weaker Q2, potentially impacting industry profitability in the near term.
• The Company continues to mitigate these pressures through fuel mix optimisation, greater renewable energy adoption, logistics efficiencies, a focus on higher-margin markets and disciplined cost management.

Industry Outlook:

India’s economic fundamentals remain strong, with FY’26 GDP growth at 7.7%. Cement demand is expected to remain soft at ~5% for FY’27. While near-term cement demand may be impacted by seasonal monsoon softness, geopolitical uncertainties, and input cost volatility, the sector’s long-term outlook remains constructive, supported by sustained infrastructure investments, urbanisation, and housing demand.