Associated Ceramics Limited submitted its unaudited standalone financial results for the quarter and half year ended September 30, 2026, in compliance with Regulation 33 of SEBI (LODR) Regulations, 2015.

Financial Performance Highlights

For Quarter Ended September 30, 2026:

  • Revenue from operations: ₹880.57 lakh
  • Other income: ₹7.87 lakh
  • Total income: ₹888.43 lakh
  • Net loss: ₹(11.92) lakh
  • Basic and diluted EPS: ₹(0.58)

For Six Months Ended September 30, 2026:

  • Revenue from operations: ₹1,786.87 lakh (compared to ₹2,788.70 lakh in previous year)
  • Other income: ₹10.62 lakh
  • Total income: ₹1,797.48 lakh
  • Profit before tax: ₹28.91 lakh
  • Tax expense: ₹(0.26) lakh (Current tax: ₹7.28 lakh, Deferred tax: ₹(7.54) lakh)
  • Net profit: ₹29.17 lakh
  • Basic and diluted EPS: ₹1.43

Segment-wise Performance (Six Months Ended September 30, 2026)

  • Refractory Items: Revenue ₹1,749.24 lakh, Profit ₹11.34 lakh
  • Solar Energy: Revenue ₹36.62 lakh, Profit ₹26.00 lakh
  • Total segment results: ₹37.34 lakh

Balance Sheet Position (as at September 30, 2026)

  • Total assets: ₹3,692.11 lakh (compared to ₹3,922.07 lakh as at March 31, 2026)
  • Property, plant and equipment: ₹1,897.43 lakh
  • Inventories: ₹981.34 lakh
  • Trade receivables: ₹188.70 lakh
  • Cash and cash equivalents: ₹210.14 lakh
  • Equity share capital: ₹228.48 lakh
  • Other equity: ₹2,374.08 lakh
  • Total equity: ₹2,602.56 lakh

Cash Flow Statement (Six Months Ended September 30, 2026)

  • Net cash from operating activities: ₹193.76 lakh
  • Net cash used in investing activities: ₹(17.62) lakh
  • Net cash used in financing activities: ₹(155.27) lakh
  • Net increase in cash and cash equivalents: ₹20.88 lakh

Shareholding Pattern

  • Public shareholding: 9,13,350 shares (44.67%)
  • Promoter and promoter group shareholding: 11,31,380 shares (55.33%)
  • No shares pledged/encumbered by promoters

Additional Information

  • Face value of equity shares: ₹10 per share (previously ₹10 per share)
  • Paid-up equity share capital: ₹204.47 lakh
  • The figures for corresponding previous period have been regrouped/rearranged where necessary