ACC Q2 results, quarter to Sep 2026

NSE: ACCBSE: 500410Cement & Cement ProductsSmall Cap

ACC Limited · Formerly Associated Cement Co. · Face value ₹10 · Listed Oct 1937 on BSE, Nov 1996 on NSE

₹1,130.00₹23.50 (2.04%)BSE ₹1,130.30

Share price at the NSE close on 30 Oct 2026. Previous close ₹1,153.50.

30 Oct: open ₹1,152.00, high ₹1,152.10, low ₹1,127.00

52-week range of traded prices to 30 Oct 2026

₹1,115.00Low, 27 Oct 2026₹1,987.00High, 24 Nov 2025

Market cap: ₹21,220 Cr282nd largest listed
P/E: 24.05
P/B: 1.03
Dividend yield: 0.66%
ROE: 4.3%
ROCE: 5.1%
Debt to equity: 0.00
Volume, NSE: 1,04,49546.7% delivered

ACC filed its Q2 results for the quarter to Sep 2026 on 27 Oct 2026 at 6:18 pm, consolidated: the company and its subsidiaries together.

Q2 results, quarter to Sep 2026

₹ crore.ACC annual results and balance sheet

Revenue: ₹5,689 Cr−2.0% on the quarter before
Operating profit: ₹401 Cr−12.3% on the quarter before
Net profit: ₹93 Cr−91.7% on a year ago · −36.7% on the quarter before
Earnings per share: ₹4.95−91.7% on a year ago · −36.8% on the quarter before
Operating margin: 7.0%
Net margin: 1.6%

From revenue to net profit, ₹ crore

Revenue5,689
Materials and goods−2,544
Employee costs−169
Other expenses−2,575
Operating profit401
Depreciation−274
Other income+107
One-off items−71
Finance costs−40
Profit before tax123
Tax−31
Joint ventures+1.0
Net profit93

ACC results by quarter

Consolidated: the company and its subsidiaries together. Latest quarter to Sep 2026. Results for the quarter to Dec 2026 are due by 14 Feb 2027, 45 days after it ends. Every company's dates are on the results calendar.Results filings and date

Revenue and net profit by quarter, ₹ crore

Revenue
Net profit

Operating and net margin by quarter, per cent

Operating margin
Net margin

₹ crore	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023Q1Filed 27 Jul	Sep 2023	Dec 2023Q3	Mar 2024	Jun 2024Q1	Sep 2024	Dec 2024Q3	Mar 2025Q4	Jun 2025Q1Filed 24 Jul	Sep 2025Q2Filed 31 Oct	Dec 2025Q3Filed 28 Jan	Mar 2026Q4Filed 30 Apr	Jun 2026Q1Filed 24 Jul	Sep 2026Q2Filed 27 Oct
Revenue from operations	4,226	4,427	4,468	3,987	4,537	4,791	5,201	4,435	4,914	5,409	5,155	4,614	5,927	6,067	6,087	5,932	6,483	7,146	5,808	5,689
	3,670	3,792	4,042	3,971	4,158	4,322	4,430	3,885	4,010	4,572	4,476	4,177	4,812	5,236	5,309	5,086	5,783	6,520	5,351	5,288
Materials and goods bought	994	901	838	849	1,288	1,578	1,427	1,294	1,341	1,749	1,751	1,791	2,194	2,510	2,461	2,402	2,718	3,327	2,714	2,544
Employee costs	204	193	217	211	203	212	152	195	178	167	164	181	197	175	205	179	181	179	186	169
Other expenses	2,472	2,698	2,987	2,911	2,667	2,533	2,851	2,396	2,490	2,655	2,561	2,205	2,420	2,551	2,643	2,505	2,884	3,014	2,451	2,575
Operating profit before depreciation	556	635	426	16	379	469	771	549	905	837	679	436	1,116	830	778	846	700	627	457	401
Operating margin	13.2%	14.3%	9.5%	0.4%	8.4%	9.8%	14.8%	12.4%	18.4%	15.5%	13.2%	9.5%	18.8%	13.7%	12.8%	14.3%	10.8%	8.8%	7.9%	7.0%
Depreciation and amortisation	160	154	165	173	173	177	200	213	235	235	232	242	260	265	255	279	306	279	261	274
Other income	54	58	54	70	41	119	77	210	86	120	72	159	648	194	68	224	58	52	53	107
Finance costs	13	11	15	18	19	15	25	29	34	67	33	33	28	14	30	29	26	27	27	40
Profit before one-off items and tax	437	529	301	−105	228	396	623	518	722	655	485	319	1,476	746	561	762	426	372	222	194
One-off items	−55	0	0	−16	−79	−66	0	0	0	230	0	−35	0	135	0	0	32	−4	−24	−71
Profit before tax	382	529	301	−121	149	329	623	518	722	884	485	284	1,476	880	561	762	459	368	198	123
	103	136	78	−31	39	96	159	132	192	−60	125	84	385	131	188	−356	56	132	53	31
Current tax	94	123	67	−29	29	85	143	132	229	−118	123	93	303	184	155	−496	77	282	59	45
Deferred tax	9	13	11	−2	11	10	16	−1	−37	59	2	−9	82	−53	33	140	−21	−150	−6	−14
Tax rate	27.0%	25.7%	25.8%	–	26.3%	29.1%	25.6%	25.4%	26.6%	−6.8%	25.7%	29.7%	26.1%	14.9%	33.4%	−46.7%	12.2%	35.9%	26.8%	25.2%
Share of profit of joint ventures and associates	2	4	4	3	3	2	3	2	8	1	1	0	0	2	2	1	2	2	2	1
	281	396	227	−87	113	236	466	388	538	945	361	200	1,092	751	375	1,119	404	238	147	93
Belonging to the company's shareholders	281	396	227	−87	113	236	466	388	538	945	361	200	1,092	751	375	1,119	404	238	147	93
Belonging to outside owners of subsidiaries	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other comprehensive income	−6	14	0	0	0	17	0	0	0	28	−2	−26	−1	−7	−7	31	−15	−10	2	25
Total comprehensive income	275	410	227	−87	113	252	466	388	538	973	360	174	1,091	745	369	1,151	389	228	149	118
Net margin	6.6%	9.0%	5.1%	−2.2%	2.5%	4.9%	9.0%	8.7%	10.9%	17.5%	7.0%	4.3%	18.4%	12.4%	6.2%	18.9%	6.2%	3.3%	2.5%	1.6%
Net margin without joint ventures and associates	6.6%	8.9%	5.0%	−2.3%	2.4%	4.9%	8.9%	8.7%	10.8%	17.5%	7.0%	4.3%	18.4%	12.3%	6.1%	18.8%	6.2%	3.3%	2.5%	1.6%
Earnings per share	₹14.95	₹21.10	₹12.11	−₹4.65	₹6.03	₹12.55	₹24.82	₹20.66	₹28.63	₹50.31	₹19.24	₹10.55	₹58.14	₹39.99	₹19.99	₹59.60	₹21.52	₹12.69	₹7.83	₹4.95
Diluted earnings per share	₹14.91	₹21.05	₹12.07	−₹4.65	₹6.01	₹12.51	₹24.76	₹20.60	₹28.55	₹50.18	₹19.19	₹10.52	₹57.98	₹39.89	₹19.94	₹59.45	₹21.47	₹12.66	₹7.81	₹4.94

Earnings per share in rupees, restated for later splits and bonuses.

The quarters either side of a change of basis do not compare. From the quarter to Mar 2026, the company's revenue for the year to Mar 2026, ₹25,962 Cr, differs from its quarters added, ₹25,648 Cr.

Segment results by quarter

Consolidated, ₹ crore, quarters to Sep 2026.ACC segment results by year

Cement and ancilliary services
Revenue, ₹ crore
4,646
5,115
4,852
4,352
5,614
5,686
5,715
5,519
6,029
6,657
5,376
5,206
Dec 23Mar 24Jun 24Sep 24Dec 24Mar 25Jun 25Sep 25Dec 25Mar 26Jun 26Sep 26
Profit, ₹ crore
678
624
437
217
858
571
510
541
376
304
193
83
Dec 23Mar 24Jun 24Sep 24Dec 24Mar 25Jun 25Sep 25Dec 25Mar 26Jun 26Sep 26
Ready Mix Concrete
Revenue, ₹ crore
300
318
329
289
345
420
416
454
492
574
501
574
Dec 23Mar 24Jun 24Sep 24Dec 24Mar 25Jun 25Sep 25Dec 25Mar 26Jun 26Sep 26
Profit, ₹ crore
−5
17
23
4
11
21
21
32
32
62
7
49
Dec 23Mar 24Jun 24Sep 24Dec 24Mar 25Jun 25Sep 25Dec 25Mar 26Jun 26Sep 26
Interest and Dividend Income
Revenue, ₹ crore
0
0
0
0
0
0
Dec 23Mar 24Jun 24Sep 24Dec 24Mar 25Jun 25Sep 25Dec 25Mar 26Jun 26Sep 26
Profit, ₹ crore
30
217
48
19
45
98
Dec 23Mar 24Jun 24Sep 24Dec 24Mar 25Jun 25Sep 25Dec 25Mar 26Jun 26Sep 26

₹ crore	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026	Jun 2026	Sep 2026
Revenue of all businesses	4,946	5,433	5,181	4,642	5,959	6,105	6,131	5,973	6,521	7,230	5,877	5,780
Company revenue, as in its results	4,914	5,409	5,155	4,614	5,927	6,067	6,087	5,932	6,483	7,146	5,808	5,689
Revenue	4,646	5,115	4,852	4,352	5,614	5,686	5,715	5,519	6,029	6,657	5,376	5,206
Revenue growth	9.8%	14.2%	−0.5%	4.8%	20.8%	11.1%	17.8%	26.8%	7.4%	–	–	–
Profit	678	624	437	217	858	571	510	541	376	304	193	83
Profit growth	234.2%	69.4%	−25.9%	−35.5%	26.4%	−8.4%	16.9%	149.0%	−56.2%	–	–	–
Margin	14.6%	12.2%	9.0%	5.0%	15.3%	10.0%	8.9%	9.8%	6.2%	4.6%	3.6%	1.6%
Assets	15,913	16,555	18,870	18,722	20,541	19,890	22,969	23,509	24,466	25,183	22,028	22,322
Liabilities	5,052	5,218	5,358	5,099	5,103	4,832	4,999	4,834	4,768	5,094	5,125	6,217
Capital employed	10,861	11,336	13,513	13,623	15,438	15,058	17,970	18,675	19,697	20,089	16,903	16,105
Revenue	300	318	329	289	345	420	416	454	492	574	501	574
Revenue growth	−19.5%	−6.6%	−9.3%	−6.4%	14.8%	32.1%	26.6%	56.9%	42.9%	–	–	–
Profit	−5	17	23	4	11	21	21	32	32	62	7	49
Profit growth	–	–	590.1%	35.8%	–	28.1%	−8.2%	622.3%	187.0%	–	–	–
Margin	−1.5%	5.2%	7.0%	1.5%	3.2%	5.0%	5.1%	7.1%	6.4%	10.8%	1.4%	8.5%
Assets	653	611	608	584	668	719	809	860	955	1,221	1,088	1,172
Liabilities	360	311	285	260	331	351	406	428	589	711	745	657
Capital employed	292	300	323	324	337	368	403	432	366	510	343	515
	–	–	–	–	–	–	0	0	0	0	0	0
Profit	–	–	–	–	–	–	30	217	48	19	45	98
Assets	–	–	–	–	–	–	0	0	0	0	0	0
Liabilities	–	–	–	–	–	–	0	0	0	0	0	0
Capital employed	–	–	–	–	–	–	0	0	0	0	0	0
	–	–	–	–	–	0	0	–	0	–	0	0
Profit	–	–	–	–	–	2	2	–	2	–	2	1
Assets	–	–	–	–	–	0	0	–	0	–	0	0
Liabilities	–	–	–	–	–	0	0	–	0	–	0	0
	–	–	–	–	–	–	–	–	–	–	–	0
Profit	–	–	–	–	–	–	–	–	–	–	–	−71
Assets	–	–	–	–	–	–	–	–	–	–	–	0
Liabilities	–	–	–	–	–	–	–	–	–	–	–	0
	–	–	–	–	–	–	–	–	–	–	–	0
Profit	–	–	–	–	–	–	–	–	–	–	–	0
Assets	–	–	–	–	–	–	–	–	–	–	–	5,291
Liabilities	–	–	–	–	–	–	–	–	–	–	–	1,231
	–	–	–	–	–	–	–	–	–	–	0	–
Profit	–	–	–	–	–	–	–	–	–	–	−24	–
Assets	–	–	–	–	–	–	–	–	–	–	0	–
Liabilities	–	–	–	–	–	–	–	–	–	–	0	–
	–	–	–	–	–	–	–	0	–	0	–	–
Profit	–	–	–	–	–	–	–	1	–	2	–	–
Assets	–	–	–	–	–	–	–	0	–	0	–	–
Liabilities	–	–	–	–	–	–	–	0	–	0	–	–
	–	–	–	–	–	–	–	–	–	0	–	–
Profit	–	–	–	–	–	–	–	–	–	−4	–	–
Assets	–	–	–	–	–	–	–	–	–	0	–	–
Liabilities	–	–	–	–	–	–	–	–	–	0	–	–
	–	–	–	–	–	–	–	–	0	–	–	–
Profit	–	–	–	–	–	–	–	–	32	–	–	–
Assets	–	–	–	–	–	–	–	–	0	–	–	–
Liabilities	–	–	–	–	–	–	–	–	0	–	–	–
	–	–	–	–	–	0	–	–	–	–	–	–
Profit	–	–	–	–	–	135	–	–	–	–	–	–
Assets	–	–	–	–	–	0	–	–	–	–	–	–
Liabilities	–	–	–	–	–	0	–	–	–	–	–	–

Profit is before tax and finance costs, the way companies report their segments.

Q2 results, quarter to Sep 2026

From revenue to net profit, ₹ crore

ACC results by quarter

Revenue and net profit by quarter, ₹ crore

Operating and net margin by quarter, per cent

Segment results by quarter

Cement and ancilliary services

Ready Mix Concrete

Interest and Dividend Income