Orient Cement Limited3 months ended 30-06-2026 Results & Financial Update
Orient Cement Limited: 3 months ended 30-06-2026 standalone results and company financials – revenue ₹604.00 Cr, PAT ₹77.00 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
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Chart · Market context
Orient Cement price & chart
Quarter overview
Quarterly earnings analysis
During the quarter ended June 30, 2026, Orient Cement reported revenue from operations of INR 604 crore, reflecting a contraction compared to INR 866 crore in the corresponding quarter of the previous year and INR 647 crore in the preceding quarter.
Total income for Q1 FY27 stood at INR 609 crore, compared with INR 868 crore in Q1 FY26 and INR 653 crore in Q4 FY26.
Profit before tax (PBT) for the quarter was recorded at INR 103 crore, moving down from INR 144 crore year-on-year but improving sequentially against INR 64 crore in the previous quarter.
Profit after tax (PAT) for the three months ended June 30, 2026, reached INR 77 crore, compared to INR 205 crore in Q1 FY26 and INR 55 crore in Q4 FY26.
Basic and diluted earnings per share (EPS) for the quarter stood at INR 3.76, compared to INR 10.00 in the same quarter last year and INR 2.70 in the preceding quarter.
Total expenses for the quarter were reduced to INR 506 crore from INR 724 crore in Q1 FY26, driven by lower consumption of materials and controlled operating overheads.
The company approved the acquisition of a minority stake in a renewable energy entity to secure captive power supply under regulatory frameworks.
01 · Business model
What does Orient Cement do?
Orient Cement Limited is engaged primarily in the manufacture and sale of cement, operating as a single reportable segment under Indian Accounting Standards.
The company operates production facilities catering to various markets, distributing cement products to meet construction and infrastructure demand.
Following an ownership change, Orient Cement became a subsidiary of Ambuja Cements Limited, aligning with broader strategic operations within the promoter group.
02 · Historical context
What shaped the business before this quarter
Ambuja Cements Limited acquired majority control over the company through a share purchase agreement and subsequent open offer, making Orient Cement a subsidiary effective April 22, 2025.
During the previous year ended March 31, 2026, the company opted for the reduced corporate tax rate regime under Section 115BAA of the Income-tax Act, 1961.
The company shifted its registered office from Bhubaneswar, Odisha to Adani Corporate House in Ahmedabad, Gujarat, effective January 9, 2026.
03 · Financial snapshot
Current quarter vs the two useful baselines
| Metric | 3 months ended 30-06-2026 | Year-ago | Previous quarter |
|---|---|---|---|
| Revenue from operations | ₹604.00 Cr | ₹866.00 Cr | ₹647.00 Cr |
| Total income | ₹609.00 Cr | ₹868.00 Cr | ₹653.00 Cr |
| Profit before tax | ₹103.00 Cr | ₹144.00 Cr | ₹64.00 Cr |
| Profit after tax | ₹77.00 Cr | ₹205.00 Cr | ₹55.00 Cr |
| EPS | ₹3.76 | ₹10.00 | ₹2.70 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 12.7% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 17.1% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹5.00 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
04 · Why it moved
Why the quarter looked the way it did
What drove revenue
Revenue from operations stood at INR 604 crore for Q1 FY27, reflecting lower realizations or volumes compared to the corresponding period of the previous year.
What drove margins
Cost of materials consumed decreased to INR 149 crore in Q1 FY27 from INR 136 crore in Q1 FY26 and INR 178 crore in Q4 FY26.
Power and fuel costs were recorded at INR 227 crore for the quarter, compared to INR 239 crore in the corresponding period of the previous year.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates in a single reportable segment, namely the manufacture and sale of cement, in accordance with Ind AS 108.
06 · Strategy & new businesses
How the company is trying to change its growth mix
The board approved the acquisition of 9.04% shareholding in equity shares and cumulative convertible preference shares of Vena Energy KN Wind Power Private Limited to offtake electricity under the captive consumption framework.
07 · Reported developments
What changed operationally
Profit after tax improved sequentially to INR 77 crore in Q1 FY27 from INR 55 crore in Q4 FY26.
08 · Pressure points & risks
What is not going smoothly
Revenue from operations contracted by over 30% year-on-year to INR 604 crore, while net profit declined compared to Q1 FY26.
09 · Cash flow & balance sheet
Profit is one thing. Cash and funding tell another part of the story.
Pursuant to shareholder approval, the company placed Inter-Corporate Deposits aggregating to INR 450 crore with its holding company, Ambuja Cements Limited, carrying an interest rate of 8% per annum repayable on or before March 31, 2027.
10 · Beyond the numbers
What changed beyond the numbers
Amalgamation scheme update
Joint company applications have been filed before the National Company Law Tribunal (NCLT), Ahmedabad Bench, for the proposed amalgamation of the Transferor Company with Ambuja Cements Limited, with an equity shareholders meeting convened for September 28, 2026.
Captive wind power investment
The proposed acquisition of a 9.04% stake in Vena Energy KN Wind Power Private Limited involves a cash consideration of INR 12,34,350 and is expected to be completed on or before August 31, 2026.
11 · Key Q&A
The quarter, answered directly
What does Orient Cement do?
Orient Cement Limited is engaged primarily in the manufacture and sale of cement, operating as a single reportable segment under Indian Accounting Standards.
What is the clearest takeaway from 3 months ended 30-06-2026?
During the quarter ended June 30, 2026, Orient Cement reported revenue from operations of INR 604 crore, reflecting a contraction compared to INR 866 crore in the corresponding quarter of the previous year and INR 647 crore in the preceding quarter.
What drove revenue or demand?
Revenue from operations stood at INR 604 crore for Q1 FY27, reflecting lower realizations or volumes compared to the corresponding period of the previous year.
What mattered most for margins or profitability?
Cost of materials consumed decreased to INR 149 crore in Q1 FY27 from INR 136 crore in Q1 FY26 and INR 178 crore in Q4 FY26.
What changed operationally beyond the headline numbers?
The board approved the acquisition of 9.04% shareholding in equity shares and cumulative convertible preference shares of Vena Energy KN Wind Power Private Limited to offtake electricity under the captive consumption framework.
What are the main pressure points disclosed for the quarter?
Revenue from operations contracted by over 30% year-on-year to INR 604 crore, while net profit declined compared to Q1 FY26.
12 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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13 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Completion of Vena Energy stake acquisition: Track the completion of the proposed acquisition of equity and preference shares in Vena Energy KN Wind Power Private Limited by August 31, 2026.
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