India's Ambuja Cements reported a standalone net profit of INR5.04bn (US$52.7m) in the quarter ended 30 June 2026, down 36.6 per cent from INR7.97bn in the corresponding period of the previous year.

Revenue from operations increased by 2.7 per cent to INR63.2bn from INR61.5bn a year earlier, while total income was broadly unchanged at INR65.6bn. Total expenses rose to INR59.4bn from INR56.1bn in the prior-year period.

The company recorded an exceptional expense of INR980m during the quarter, compared with an exceptional expense of INR3.21bn in the year-ago period.

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Basic earnings per share declined to INR2.03 from INR3.24 in the first quarter of FY25-26.

Ambuja Cements noted that its standalone financial results are not directly comparable with the previous year following the amalgamation of Adani Cementation Ltd, Sanghi Industries Ltd and Penna Cement Industries Ltd, with comparative figures restated to reflect the mergers.