UltraTech Cement LimitedQ2 FY27 Results & Financial Update
UltraTech Cement Limited: Q2 FY27 consolidated results and company financials – revenue ₹23,295.07 Cr, PAT ₹1,501.38 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.
Find an answer
Ask this result
Chart · Market context
UltraTech Cement price & chart
Market price₹11,165.00
1Y return—Price return
Loading market chart…
TradingView Lightweight Charts™ · Copyright © 2025 TradingView, Inc.TradingView
Market chartPrice chart temporarily unavailableThe price chart could not be loaded right now. The reported financial results remain available above.
Spotted a factual error?Tell us the number, date or statement and we will re-check the underlying records and calculations.Report an error
Quarterly Results AnalysisExplore UltraTech Cement Q2 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
UltraTech Cement recorded consolidated revenue from operations of ₹23,295.07 crore for the quarter ended September 30, 2026.
Total income for the reporting period stood at ₹23,405.96 crore, inclusive of other income and interest income items disclosed in the regulatory filing.
The company posted a consolidated profit after tax (PAT) of ₹1,501.38 crore, resulting in basic and diluted earnings per share (EPS) of ₹50.78 for the quarter.
Tax expenses for the quarter were recorded at ₹557.20 crore, reflecting the consolidated operational profitability across jurisdictions.
Provisions stood at ₹255.18 crore, while other income contributed ₹110.89 crore alongside interest income of ₹145.71 crore.
UltraTech Cement Limited reported consolidated financial results for the second quarter of fiscal 2027 (Q2 FY27), capturing the performance of its manufacturing, distribution, and allied building solutions operations.
01 · Business model
What does UltraTech Cement do?
UltraTech Cement Limited is the cement flagship company of the Aditya Birla Group and ranks among the leading producers of grey cement, white cement, and ready-mix concrete globally.
The company's primary business model centers around the manufacture and distribution of building materials, serving a vast network of institutional buyers, industrial clients, housing developers, and individual retail builders across domestic and international markets.
Operating through an extensive footprint of manufacturing units, grinding plants, and bulk terminals, UltraTech leverages robust logistics and supply chain networks to cater to diverse regional demand patterns.
Financial performance is closely tied to macroeconomic activity, government infrastructure outlays, real estate cycles, and fluctuations in key operating inputs such as power, fuel, and raw materials.
02 · Financial snapshot
Current quarter vs the available comparable
| Metric | Q2 FY27 | Previous quarter |
|---|---|---|
| Revenue from operations | ₹23,295.07 Cr | ₹24,465.00 Cr |
| Total income | ₹23,405.96 Cr | — |
| Profit before tax | ₹2,060.79 Cr | — |
| Profit after tax | ₹1,501.38 Cr | ₹2,604.00 Cr |
| EPS | ₹50.78 | — |
Financial interpretation
What the reported numbers mean
Profit after tax represented 6.4% 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 8.8% 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 ₹110.89 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.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
The company posted total consolidated revenue from operations of INR 23,295.07 crore for Q2 FY27, driven by core cement and building product sales.
Total income reached INR 23,405.96 crore for the quarter, inclusive of operating revenue and secondary income streams.
What drove margins
Depreciation and amortization expenses for the quarter were ₹1,213.35 crore, reflecting the capital-intensive nature of cement manufacturing assets.
Finance costs stood at ₹551.75 crore, reflecting ongoing debt servicing obligations across the consolidated entity.
Finance costs stood at INR 551.75 crore and depreciation and amortization expenses were recorded at INR 1,213.35 crore, impacting profitability before tax.
Tax expenses for the quarter were registered at INR 557.20 crore against a profit before tax of INR 2,060.79 crore.
04 · Items worth noticing
The line items that can distort a quick read
The company reported provisions amounting to ₹255.18 crore for the quarter.
The company recognized provisions amounting to INR 255.18 crore during the quarter.
05 · Beyond the numbers
What changed beyond the numbers
Reported update
Regulatory Filing Submission
The financial results for Q2 FY27 were submitted through official exchange structured filings under Ind AS.
Reported update
Statutory Reporting Disclosure
The financial results were prepared in accordance with Indian Accounting Standards (Ind AS) and filed officially through structured XBRL reporting for the quarter ended September 30, 2026.
06 · Key Q&A
The quarter, answered directly
What does UltraTech Cement do?
UltraTech Cement Limited is the cement flagship company of the Aditya Birla Group and ranks among the leading producers of grey cement, white cement, and ready-mix concrete globally.
What is the clearest takeaway from Q2 FY27?
UltraTech Cement recorded consolidated revenue from operations of ₹23,295.07 crore for the quarter ended September 30, 2026.
What drove revenue or demand?
The company posted total consolidated revenue from operations of INR 23,295.07 crore for Q2 FY27, driven by core cement and building product sales.
What mattered most for margins or profitability?
Depreciation and amortization expenses for the quarter were ₹1,213.35 crore, reflecting the capital-intensive nature of cement manufacturing assets.
What changed operationally beyond the headline numbers?
The financial results for Q2 FY27 were submitted through official exchange structured filings under Ind AS.
What should the next disclosure help confirm?
Monitor upcoming financial disclosures for operational trends and demand recovery in subsequent reporting periods.
07 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
Build your own next-quarter scenario
Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.
Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
Scenario output
Scenario revenue / income₹0 cr
Scenario profit after tax₹0 cr
Profit change vs base₹0 cr (0%)
Scenario margin0%
Growth needed to keep profit flat after this margin move0%
The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
08 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsequent Quarter Filings: Monitor upcoming financial disclosures for operational trends and demand recovery in subsequent reporting periods.
- 02
Subsequent Financial Disclosures: Monitor upcoming quarterly financial filings for sequential trends in revenue, operating margins, and profit progression.
Learn the metrics
Need the concepts first?
Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.