Sanghi Industries Limited — PPTs, 01-08-2025: Investor Presentation

Here's the summary of the attached document:

**Financial Highlights:**

Ambuja Consolidated saw Q1 FY26 revenue at ₹10,289 Cr with an EBITDA of ₹1,961 Cr, achieving a 19.1% margin. PAT stood at ₹970 Cr, translating to an EPS of ₹3.20. Cement volume reached 18.4 MnT. Power & fuel costs per ton increased 8% quarter-on-quarter to ₹1,367 due to new asset consolidation, higher clinker stock, and planned kiln shutdowns. Cash & equivalents declined to ₹2,971 Cr by June 30, 2025, primarily due to a significant ₹5,906 Cr outflow for the Orient acquisition and ₹1,929 Cr in capex.

**Strategic Initiatives & Growth Drivers:**

The company now aligns its reporting with industry standards, focusing on EBITDA per ton of cement, citing negligible clinker sales. This indicates a strategic emphasis on core cement operational efficiency and transparent peer comparison.

**Business Developments:**

Q1 FY26 saw the consolidation of the new Orient asset, which significantly impacted power and fuel costs and cash flow. Acquired assets also influenced other expenses as part of the operational integration.

**Market Position & Competitive Advantage:**

The shift to reporting EBITDA per ton of cement aligns the company with broader industry practice, suggesting a focus on clear, comparable performance metrics against peers, enhancing transparency.

**Investor Implications:**

The quarter reflects strong operational metrics in revenue and EBITDA. However, the substantial cash outflow for the Orient acquisition and capital expenditure warrants monitoring. While strategic acquisitions can drive future growth, investors should track integration success and the impact on future profitability and cash generation.