ACC's Q3 FY 2025-26 Quarterly Results
- 29 Jan 2026
Result Summary
- ACC Ltd reported a 6.3% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Dec (Q3 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 0.5%.
- Its expenses for the quarter were up by 13.4% QoQ and 19.9% YoY.
- The net profit decreased 63.9% QoQ and decreased 63.0% YoY.
- The earnings per share (EPS) of ACC Ltd stood at 21.47 during Q3 FY 2025-26.
Financial Statments for Q3 FY 2025-26
Total Income | 6540.55 | 6155.35 | 6575.62 | 6.3% | -0.5% |
Total Expenses | 6114.34 | 5393.42 | 5099.44 | 13.4% | 19.9% |
Profit Before Tax | 458.53 | 761.93 | 1476.18 | -39.8% | -68.9% |
Tax | 55.82 | -356.09 | 384.71 | -115.7% | -85.5% |
Profit After Tax | 404.25 | 1119.26 | 1091.79 | -63.9% | -63.0% |
Earnings Per Share | 21.47 | 59.45 | 57.98 | -63.9% | -63.0% |
Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results
Company Overview
ACC Ltd is a prominent player in the cement and building materials industry, known for its extensive range of products. The company primarily manufactures and sells cement, ready-mix concrete, and other related building materials. As of the most recent data, the company has been focusing on enhancing its capacity and improving operational efficiency. While specific recent developments were not provided, ACC Ltd typically engages in initiatives related to sustainability and innovation within the construction sector.
Revenue
For the third quarter of the fiscal year 2026 (Q3FY26), ACC Ltd reported a total income of ₹6540.55 crores. This represents a quarter-over-quarter (QoQ) increase of 6.3% from the previous quarter (Q2FY26), where the total income was ₹6155.35 crores. However, when compared year-over-year (YoY) to the third quarter of the fiscal year 2025 (Q3FY25), where the total income was ₹6575.62 crores, there is a slight decrease of 0.5%. This fluctuation in total income highlights the changes in the revenue generation capabilities of the company over time.
Profitability
ACC Ltd's profitability metrics for Q3FY26 indicate a profit before tax of ₹458.53 crores, which marks a significant decline of 39.8% QoQ from ₹761.93 crores in Q2FY26, and a 68.9% decrease YoY from ₹1476.18 crores in Q3FY25. The tax component for Q3FY26 stands at ₹55.82 crores, in contrast to a tax credit of ₹-356.09 crores in the previous quarter. The profit after tax (PAT) for Q3FY26 is ₹404.25 crores, showing a substantial reduction of 63.9% QoQ from ₹1119.26 crores in Q2FY26 and 63.0% YoY from ₹1091.79 crores in Q3FY25. Earnings per share (EPS) also followed a similar trend, declining to ₹21.47 in Q3FY26 from ₹59.45 in Q2FY26 and ₹57.98 in Q3FY25.
Operating Metrics
During Q3FY26, ACC Ltd experienced a notable rise in total expenses, which amounted to ₹6114.34 crores. This represents a 13.4% increase QoQ from ₹5393.42 crores in Q2FY26 and a 19.9% increase YoY from ₹5099.44 crores in Q3FY25. Such an increase in expenses has a direct impact on the profitability of the company, as observed in the decreased profit margins. The financial data provided does not include specific information on key financial ratios such as the P/E ratio or debt-to-equity ratio, which are crucial for a comprehensive analysis of the company's financial health.