ACC Limited — PPTs, 02-08-2025: Investor Presentation

**1. Financial Highlights:**

Consolidated Q1 FY26 revenue reached ₹10,289 Cr (vs ₹9,981 Cr in Q4 FY25), with EBITDA rising to ₹1,961 Cr (vs ₹1,868 Cr). EBITDA margin expanded to 19.1% from 18.7%. Power & fuel costs per ton increased 8% sequentially to ₹1,367, attributed to new asset consolidation, higher clinker inventory, and kiln shutdowns. Cash & equivalents significantly dropped to ₹2,971 Cr from ₹10,125 Cr, due to ₹5,906 Cr for the Orient acquisition and ₹1,929 Cr in capital expenditure.

**2. Strategic Initiatives & Growth Drivers:**

Consolidation of Orient Cement financials in Q1 FY26 signals key inorganic growth. Higher clinker production indicates increased operational capacity. Reporting alignment to industry EBITDA per ton for cement enhances transparency.

**3. Business Developments:**

Recent acquisitions, notably Orient and Penna, are now integrated, impacting financials with substantial purchase outflows.

**4. Market Position & Competitive Advantage:**

Adopting industry-standard EBITDA per ton reporting improves investor transparency. Strategic acquisitions are set to bolster market presence and scale.

**5. Investor Implications:**

Operational momentum is strong with revenue and margin growth. However, significant investments in acquisitions and capex highlight a strategic expansion. Effective integration and cost management, especially concerning rising power costs, will be crucial. This aggressive expansion offers positive growth potential, with asset utilization being a key factor to watch.