Deccan Cements' Q2 FY 2025-26 Quarterly Results
- 06 Jan 2026
Result Summary
- Deccan Cements Ltd reported a 7.0% quarter-on-quarter (QoQ) decrease in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a growth of 15.6%.
- Its expenses for the quarter were down by 2.0% QoQ and up 1.1% YoY.
- The net profit decreased 40.9% QoQ and decreased 324.0% YoY.
- The earnings per share (EPS) of Deccan Cements Ltd stood at 6.47 during Q2 FY 2025-26.
Financial Statments for Q2 FY 2025-26
Total Income | 142.63 | 153.30 | 123.35 | -7.0% | 15.6% |
Total Expenses | 130.17 | 132.83 | 128.80 | -2.0% | 1.1% |
Profit Before Tax | 12.46 | 20.46 | -5.45 | -39.1% | -328.6% |
Tax | 3.40 | 5.11 | -1.41 | -33.5% | -341.1% |
Profit After Tax | 9.07 | 15.35 | -4.05 | -40.9% | -324.0% |
Earnings Per Share | 6.47 | 10.96 | -2.89 | -41.0% | -323.9% |
Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results
Company Overview
Deccan Cements Ltd is a company engaged in the production and sale of cement, a fundamental commodity in the construction industry. The company primarily operates within the cement manufacturing sector. Cement is a critical component in construction projects, ranging from residential buildings to large infrastructure developments. As of the latest available data up to October 2023, there are no specific details regarding recent major developments or strategic shifts within the company. The company’s performance and positioning in the market are influenced by factors such as raw material costs, demand fluctuations in the construction industry, and regulatory changes affecting the cement sector.
Revenue
For the quarter ending Q2FY26, Deccan Cements Ltd reported a total income of ₹142.63 crores. This represents a quarter-over-quarter (QoQ) decline of 7.0% from the previous quarter, Q1FY26, where total income was ₹153.30 crores. However, on a year-over-year (YoY) basis, there was an increase of 15.6% compared to Q2FY25, where total income stood at ₹123.35 crores. This YoY growth indicates an increase in revenue generation compared to the same quarter in the previous year, despite the QoQ decrease. The figures suggest that while there were revenue challenges in the most recent quarter, the company has achieved a higher revenue level compared to the same period in the prior year.
Profitability
In the second quarter of fiscal year 2026, Deccan Cements Ltd reported a profit before tax of ₹12.46 crores, which reflects a significant quarter-over-quarter decline of 39.1% from the ₹20.46 crores recorded in Q1FY26. However, this is an improvement from a loss of ₹5.45 crores in Q2FY25, showcasing a substantial year-over-year increase of 328.6%. After accounting for taxes, the profit after tax for Q2FY26 was ₹9.07 crores, down 40.9% from ₹15.35 crores in Q1FY26, yet marking a significant improvement from a loss of ₹4.05 crores in Q2FY25 with a YoY change of 324.0%. Earnings per share followed a similar trend, recording ₹6.47 in Q2FY26, down 41.0% QoQ, but improved from a negative value of ₹-2.89 in Q2FY25, reflecting a YoY change of 323.9%.
Operating Metrics
The total expenses for Deccan Cements Ltd in Q2FY26 were ₹130.17 crores, which shows a slight decrease of 2.0% from Q1FY26, where expenses were ₹132.83 crores. Compared to Q2FY25, there was a modest increase of 1.1% from ₹128.80 crores. The reduction in expenses QoQ did not offset the decrease in total income, contributing to the lower profitability in the recent quarter. The tax expense for Q2FY26 was ₹3.40 crores, showing a 33.5% decrease QoQ from ₹5.11 crores in Q1FY26, and a significant change from a negative tax value of ₹-1.41 crores in Q2FY25, indicating an adjustment from a tax benefit situation to a tax liability. These metrics illustrate the company's cost management efforts and the impact on net profitability.