Andhra Cements LimitedQ1 FY27 Results & Financial Update
Andhra Cements Limited: Q1 FY27 standalone results and company financials – revenue ₹142.17 Cr, PAT ₹-35.93 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
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Quarterly Results AnalysisExplore Andhra Cements Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
Andhra Cements Limited registered a standalone revenue from operations of INR 142.17 crore for the first quarter of fiscal 2027, accompanied by other income of INR 1.19 crore, bringing total income to INR 143.36 crore.
The company incurred a loss before tax of INR 47.77 crore for the quarter ended June 30, 2026, reflecting continued bottom-line pressure from input and financing costs.
Total expenses for the quarter stood at INR 191.13 crore, driven notably by power and fuel expenses of INR 49.14 crore and finance costs of INR 31.94 crore.
A deferred tax credit of INR 11.84 crore moderated the net loss position, resulting in a net loss after tax of INR 35.93 crore for the period.
Basic and diluted earnings per share for the quarter settled at a negative INR 3.90 on a face value of INR 10 per share, based on unannualised results.
The company's Board of Directors approved a Scheme of Amalgamation on June 5, 2026, to merge Andhra Cements Limited into its parent company, Sagar Cements Limited, with an appointed date of April 1, 2026.
Profit after tax was ₹-35.93 Cr for the reported quarter. EPS was ₹-3.90 for the reported quarter.
01 · Business model
What does Andhra Cements do?
Andhra Cements Limited is engaged in the manufacture and sale of cement and cement-related products, operating as a single reportable business segment under Ind AS 108.
The company's primary manufacturing assets include the Sri Durga Cement Works located in Palnadu District, Andhra Pradesh, and the Visakha Cement Works situated in Visakhapatnam, Andhra Pradesh.
As a subsidiary of Sagar Cements Limited, the company forms a key part of its parent's regional manufacturing and market footprint in Southern India.
The business model depends heavily on heavy industrial inputs, notably raw materials, power, fuel, and outbound logistics, which dictate its cost structure and operating margins.
02 · Historical context
What shaped the business before this quarter
Parent company Sagar Cements Limited executed an Offer for Sale across multiple dates in January and March 2026 to reduce its shareholding in Andhra Cements Limited from 90.00% to 75.00% in order to meet minimum public shareholding requirements.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹142.17 Cr |
| Total income | ₹143.36 Cr |
| Profit before tax | ₹-47.77 Cr |
| Profit after tax | ₹-35.93 Cr |
| EPS | ₹-3.90 |
Financial interpretation
What the reported numbers mean
Profit after tax represented -25.3% 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 -33.6% 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 ₹1.19 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 reached INR 142.17 crore for Q1 FY27, supported by cement and cement-related product dispatches from manufacturing units in Andhra Pradesh.
What drove margins
Power and fuel expenses constituted the largest single operating cost head at INR 49.14 crore for the quarter.
Freight and forwarding expenses amounted to INR 33.55 crore, reflecting outbound distribution outlays for cement dispatches.
Finance costs stood at INR 31.94 crore, exerting downward pressure on pre-tax earnings.
Depreciation and amortisation charges for the quarter were recorded at INR 20.76 crore.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates within a single reportable business segment, namely the manufacture and sale of cement and cement-related products.
06 · Reported developments
What changed operationally
Statutory auditors B S R and Co issued an unmodified limited review conclusion on the financial results for the quarter ended June 30, 2026.
07 · Pressure points & risks
What is not going smoothly
The company reported a net loss after tax of INR 35.93 crore for the quarter, driven by high operating and financing expenses.
08 · Items worth noticing
The line items that can distort a quick read
Recorded a deferred tax credit of INR 11.84 crore for the quarter.
09 · Beyond the numbers
What changed beyond the numbers
Reported update
Tax Recognition Basis
Recognition of deferred tax assets is based on projected future taxable income providing evidence of sufficient taxable profits to utilize carried-forward losses and unabsorbed depreciation.
10 · Key Q&A
The quarter, answered directly
What does Andhra Cements do?
Andhra Cements Limited is engaged in the manufacture and sale of cement and cement-related products, operating as a single reportable business segment under Ind AS 108.
What is the clearest takeaway from Q1 FY27?
Andhra Cements Limited registered a standalone revenue from operations of INR 142.17 crore for the first quarter of fiscal 2027, accompanied by other income of INR 1.19 crore, bringing total income to INR 143.36 crore.
What drove revenue or demand?
Revenue from operations reached INR 142.17 crore for Q1 FY27, supported by cement and cement-related product dispatches from manufacturing units in Andhra Pradesh.
What mattered most for margins or profitability?
Power and fuel expenses constituted the largest single operating cost head at INR 49.14 crore for the quarter.
What changed operationally beyond the headline numbers?
Recognition of deferred tax assets is based on projected future taxable income providing evidence of sufficient taxable profits to utilize carried-forward losses and unabsorbed depreciation.
What are the main pressure points disclosed for the quarter?
The company reported a net loss after tax of INR 35.93 crore for the quarter, driven by high operating and financing expenses.
11 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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12 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Amalgamation Approvals: Progress of the proposed scheme of amalgamation with Sagar Cements Limited through stock exchanges, SEBI, NCLT, and shareholder approvals.
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