ACC Q3 FY26 Results: Profit Rises 36.2% Sequentially on Strong Demand

ACC Limited delivered a robust financial performance in the third quarter of FY26, reporting a sharp sequential rise in profitability supported by steady demand and operational efficiencies. The cement major posted a standalone net profit of Rs 527 crore for the quarter ended December 2025, marking a 36.2 percent increase compared to Rs 387 crore recorded in Q2 FY26.

While the profit was marginally lower than the Rs 537 crore reported in the corresponding quarter of the previous financial year, the quarter-on-quarter improvement highlights the company’s ability to navigate cost pressures and maintain pricing discipline. Revenue from operations rose 6.1 percent sequentially to Rs 4,918 crore, up from Rs 4,635 crore in the previous quarter, aided by higher sales volumes and improved price realisation in select markets.

ACC’s operating performance also reflected better cost management during the quarter. Total expenses increased at a relatively modest pace of 3.6 percent quarter-on-quarter to Rs 4,287 crore. Crucially, power and fuel costs, which form a significant portion of cement manufacturing expenses, remained largely stable. This stability, combined with operational efficiencies and optimisation initiatives, helped the company improve its operating margins.

Earnings per share for the quarter stood at Rs 28.01, rising from Rs 20.55 in Q2 FY26, underscoring the strength of the bottom-line growth. The company reported no exceptional items during the quarter, indicating that the improvement in profitability was driven primarily by core operational performance rather than one-off gains.

On a nine-month basis, ACC continued to show healthy growth momentum. For the nine months ended December 2025, the company’s standalone net profit surged 67.5 percent to Rs 1,280 crore, compared to Rs 764 crore in the corresponding period of the previous year. Revenue from operations during the nine-month period rose 5.5 percent year-on-year to Rs 14,270 crore.

Looking ahead, ACC remains focused on strengthening its cost leadership through ongoing investments in digital supply chain initiatives, efficiency improvements and sustainability-led projects. With infrastructure spending and housing demand expected to remain supportive, the company is well positioned to sustain stable growth in the coming quarters.