ACC Revenue Falls 5.3% to 56.89 Billion Rupees in Second Quarter
Key Facts
ACC’s revenue from operations was 56.89 billion rupees in the second quarter of fiscal 2027, down 5.3% year on year, according to a summary reported by NDTV Profit. The decline came alongside a 19% increase in ready-mix concrete volumes compared with the same period a year earlier, the same summary said. On production capacity, the company expanded its manufacturing footprint by 3.4 million tonnes a year through new units in Uttar Pradesh and Maharashtra. Commercial sales mix reached 78%, according to the source. This places the revenue decline alongside growth in ready-mix concrete activity and capacity expansion, without available figures explaining how these indicators are connected.
Ready-mix concrete volumes rose 19% year on year in the second quarter, the summary said, while it gave no figure for actual volume or a quarter-on-quarter comparison. It said commercial sales mix improved to 78%, but did not specify the level in the comparison period. The 3.4 million-tonne annual expansion was described as an increase in the manufacturing footprint through new units in two Indian states. These indicators show a broader ready-mix concrete business and developing production capacity alongside an annual decline in revenue from operations. The available figures do not provide data on quarterly earnings, costs or the expansion’s impact on revenue, so it is not possible to measure how these developments affected financial results from the figures cited.
For annual comparison, ACC recorded revenue of 5,932 crore rupees in the second quarter of fiscal 2026, up 28% year on year, according to a company statement. EBITDA at the time was 846 crore rupees, with a 14.3% margin. These figures differ from the second-quarter fiscal 2027 results, for which the NDTV Profit summary reported revenue from operations of 56.89 billion rupees, down 5.3% year on year. In the latest quarterly comparison, revenue from operations was 5,808 crore rupees in the first quarter of fiscal 2027, compared with 6,328 crore rupees in the first quarter of the previous year. The company also recorded operating EBITDA of 457 crore rupees and a 7.9% margin that quarter, according to an Adani Group statement.
In its first-quarter results statement, ACC said fuel and diesel costs, pressure on packaging-bag supplies and rupee depreciation affected the quarter, and that their impact was expected to continue through the first half of fiscal 2027. The statement provides context on pressures the company cited at the start of the fiscal year, but does not quantify each factor’s impact on second-quarter revenue. In the fourth quarter of fiscal 2026, revenue was 7,146 crore rupees, up 17% year on year, and cement sales volume reached 11.9 million tonnes, according to a company disclosure. These earlier results highlight differing revenue trends across periods, but do not provide a basis for attributing the current decline to a particular cause. The available second-quarter results summary cites revenue, ready-mix concrete growth, expansion and commercial sales mix, without further detail on revenue drivers.
On the company’s corporate agenda, ACC pointed to progress on the proposed merger with Ambuja Cements, according to the NDTV Profit summary. ACC’s investor announcements page had reported the scrutiniser’s report and the outcome of a meeting convened by the National Company Law Tribunal on the merger, for a shareholders’ meeting held on 29 September 2026. The announcement places the meeting among the procedures linked to the proposal, while the available summary gave no details on subsequent steps or the merger’s completion date. The company also announced a board meeting on 27 October 2026 and referred to a quarterly investor call on its second-quarter results scheduled for 29 October 2026. The announced call is expected to provide an opportunity to present details of the results, while the available information does not include the meeting’s outcome or subsequent management statements.