Cement & Cement Products company Orient Cement announced Q4FY26 & FY26 results Q4FY26 Financial Highlights: Revenue from operations: Rs 64,722.60 lakh in Q4FY26, compared to Rs 63,609.84 lakh in Q3FY26 (up 1.75% QoQ) and Rs 82,518.78 lakh in Q4FY25 (down 21.57% YoY). Total Income: Rs 65,337.64 lakh in Q4FY26, compared to Rs 63,900.10 lakh in Q3FY26 (up 2.25% QoQ) and Rs 83,284.11 lakh in Q4FY25 (down 21.55% YoY). Profit after tax: Rs 5,542.74 lakh in Q4FY26, compared to Rs 2,779.94 lakh in Q3FY26 (up 99.38% QoQ) and Rs 4,207.00 lakh in Q4FY25 (up 31.75% YoY). Earnings Per Share (EPS): Basic and Diluted EPS stood at Rs 2.70 in Q4FY26, compared to Rs 1.35 in Q3FY26 (up 100.00% QoQ) and Rs 2.05 in Q4FY25 (up 31.71% YoY). FY26 Financial Highlights: Revenue from operations: Rs 2,79,312.35 lakh in FY26, compared to Rs 2,70,883.37 lakh in FY25 (up 3.11% YoY). Total Income: Rs 2,81,619.37 lakh in FY26, compared to Rs 2,72,869.72 lakh in FY25 (up 3.21% YoY). Profit after tax: Rs 33,768.61 lakh in FY26, compared to Rs 9,124.64 lakh in FY25 (up 270.08% YoY). Net cash (used in) operating activities: (Rs 3,857.96) lakh in FY26, compared to a net cash generation of Rs 20,528.62 lakh in FY25. Earnings Per Share (EPS): Basic and Diluted EPS stood at Rs 16.44 in FY26, compared to Rs 4.45 in FY25 (up 269.44% YoY). Dividend: Recommended a final dividend of Rs 0.50 (50%) per Equity Share of face value of Re 1/- each fully paid-up for FY26. Business Highlights: Subsidiary Status: Following a Share Purchase Agreement and an open offer completed on June 18, 2025, Ambuja Cements Limited (the Acquirer) increased its total shareholding to 72.66%. Consequently, Orient Cement Limited became a subsidiary of Ambuja Cements Limited. Scheme of Amalgamation: The Board approved a Scheme of Amalgamation between Orient Cement Limited (Transferor Company) and Ambuja Cements Limited (Transferee Company). The swap ratio is 33 equity shares of Ambuja Cements (face value Rs 2) for every 100 equity shares held in Orient Cement (face value Rs 1). The appointed date for the scheme is May 1, 2025. Tax Reassessment: The Company opted for the reduced tax rate regime under Section 115BAA. Remeasurement of deferred tax liability resulted in a reversal of Rs 8,118.28 lakh during the year. Additionally, an excess income tax provision of Rs 1,675.09 lakh created for FY25 was reversed. Depreciation Changes: The Company reassessed the useful life and residual value of its Property, Plant, and Equipment (Power Plant). This change in estimate resulted in depreciation for FY26 being higher by Rs 6,309.00 lakh compared to the previous year. Registered Office: The Company shifted its Registered Office from Odisha to Adani Corporate House, Ahmedabad, Gujarat, effective January 9, 2026. Labour Codes Impact: The implementation of new Labour Codes resulted in a net incremental liability of Rs 632.87 lakh recognized as an "Exceptional item" during FY26. Result PDF