Key Financial Results
Standalone Financial Results for Year Ended March 31, 2026:
- Total Income: ₹19,615.45 lakhs (Previous year: ₹19,656.42 lakhs)
- Total Expenses: ₹17,869.13 lakhs (Previous year: ₹17,412.47 lakhs)
- Profit Before Tax: ₹1,746.32 lakhs (Previous year: ₹2,243.95 lakhs)
- Profit After Tax: ₹1,243.89 lakhs (Previous year: ₹1,209.37 lakhs)
- Basic EPS: ₹2.33 (Previous year: ₹3.64)
Consolidated Financial Results for Year Ended March 31, 2026:
- Total Income: ₹20,994.73 lakhs (Previous year: ₹21,908.11 lakhs)
- Total Expenses: ₹19,591.26 lakhs (Previous year: ₹19,735.06 lakhs)
- Profit Before Tax: ₹1,403.47 lakhs (Previous year: ₹2,173.05 lakhs)
- Profit After Tax: ₹1,071.10 lakhs (Previous year: ₹1,214.77 lakhs)
- Basic EPS: ₹2.33 (Previous year: ₹3.64)
Balance Sheet Position (Standalone as of March 31, 2026)
- Total Assets: ₹19,615.45 lakhs
- Property, Plant and Equipment: ₹9,770.48 lakhs
- Inventories: ₹2,930.46 lakhs
- Trade Receivables: ₹2,393.68 lakhs
- Total Equity: ₹11,622.67 lakhs
- Borrowings (Non-current): ₹624.61 lakhs
- Borrowings (Current): ₹2,313.48 lakhs
Cash Flow Statement (Standalone for Year Ended March 31, 2026)
- Cash from Operating Activities: ₹1,243.89 lakhs
- Cash used in Investing Activities: ₹(434.50) lakhs
- Cash from Financing Activities: ₹(908.41) lakhs
- Net decrease in Cash: ₹(99.02) lakhs
- Cash and Equivalents at year-end: ₹7.96 lakhs
Significant Developments
1. Subsidiary Acquisition: During FY26, the company acquired shareholding of Mustoh Cement Limited (MCL), making it another subsidiary. The consolidated results include financial results of five subsidiaries: Meghalaya Minerals & Mines Limited, Cement International Limited, Badarpur Energy Private Limited, Valley Strong Cement (Assam) Limited, and Mustoh Cement Limited.
2. Labour Code Impact: Due to the Government of India's notification of four Labour Codes on November 21, 2025, the company recognized ₹111.51 lakhs towards additional employee benefit obligations under 'Employee Benefit Expenses'.
3. Segment Information: The group is primarily engaged in manufacturing and sale of cement and cement-related products with no separate reportable segments as per IND-AS 108.
Auditor Qualifications
Component auditors reported material uncertainties regarding going concern for several subsidiaries:
- Badarpur Energy Private Limited: Operations have stalled down
- Valley Strong Cements (Assam) Limited: Not yet commenced commercial operations
- Cement International Limited: Undertaken cement trading but not commenced production
- Mustoh Cement Limited: Not yet started operations
However, the management expects to realize assets and liabilities at book value, and no impact was taken in the financial statements.
Additional Board Approvals
The Board also approved:
- Related Party Transactions for FY26 and repetitive contracts for FY27
- Authorization for investments and loans under Section 186 of Companies Act 2013
- Borrowings in accordance with Sections 179, 180 of Companies Act 2013
- CEO and CFO certificate pursuant to Regulations 33 and 17(8) of SEBI LODR
Documents Enclosed
1. Standalone and consolidated Audited Financial Results for quarter and year ended March 31, 2026
2. Statement of Standalone and Consolidated Audited Statement of Asset and Liabilities as on March 31, 2026
3. Standalone and consolidated Cash Flow Statement for period ended March 31, 2026
4. Auditor's Report on Standalone and consolidated audited financial results
5. Management's Declaration on Unmodified Audit Report
6. Statement of no deviation under Regulation 32 of SEBI LODR (not applicable as no funds raised)
Publication and Availability
The results will be published in newspapers and are available on the company's website (https://www.barakcement.com/) and stock exchange websites.