Q2 revenue dips and profit falls sharply despite stronger cash flow

Revenue DeclineExceptional ItemRelated Party TransactionsEmphasis Of MatterResults View source PDF Explain this filing

ACC · price

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

Price reactionminutes from the announcement price · days from the prior close

+0.7%Reaction day

₹1164.90

prior close

₹1160.20

announcement price

In-mkt

timing

Nifty Smallcap 250market+2.2%-1.5% vs market

Cement & Cement Products peers, median of 35sector-0.5%+1.1% vs sector

On the reaction day the stock moved 1.5 pts less than Nifty Smallcap 250 and 1.1 pts more than its Cement & Cement Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-2.2

10m

-1.5

15m

-0.0

30m

+0.5

Sessions after the filingfrom the prior close

StockMarketvs marketSectorvs sector

Reaction day

+0.7+2.2-1.5-0.5+1.1

Next day

-2.3+2.5-4.9-0.9-1.4

-0.9+3.2-4.1-1.0+0.1

-3.1pendingpending-2.2-1.0

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15d

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UpDownMarket · Nifty Smallcap 250Sector · Cement & Cement Products peers, median of 35Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

ACC approved unaudited Q2 and H1 FY27 results. Consolidated operating revenue fell 5.2% to Rs 5,656 crore in Q2 and 6.5% to Rs 11,456 crore for H1. PAT fell 91.7% to Rs 93 crore and 83.9% to Rs 240 crore; H1 included Rs 95 crore severance costs, while the prior H1 had a Rs 671 crore tax credit. Operating cash flow rose to Rs 4,957 crore from Rs 2,273 crore. The auditor highlighted unresolved CCI penalties of Rs 1,183 crore.

Likely market impact

Lower profit may weigh on the stock, but operating cash flow improved. The Ambuja merger awaits tribunal approval; legal risks remain.