Ambujanagar P.O.,Taluka - Kodinar, District-Junagadh, Gujarat - 362 715
Unaudited Quarterly Consolidated Financial Results
  Quarter Ended Six months Ended Previous Year ended
  31-12-2004 31-12-2003 31-12-2004 31-12-2003 30-06-2004
  (Refer Note 7) (Refer Note 7) (Audited)
(Rs. in crores)
Net Sales / Income from Operations          
Gross Sales/Operating Income 865.95 608.99 1,680.01 1,147.57 2,819.03
           
Less : Excise duty paid 130.61 94.50 237.49 171.13 401.25
           
Net Sales 735.34 514.49 1,442.52 976.44 2,417.78
           
Other Income:          
-Exchange Rate difference (net)          
-Exchange Rate difference (net) (Refer Note-1) 30.24 3.69 31.28 9.92 9.66
  -Others 10.98 7.11 33.41 20.95 49.53
  41.22 10.80 64.69 30.87 59.19
           
Share of Earning of Associate 0.14 0.12 0.14 (0.16) 0.06
           
Total Expenditure          
  a) (Increase) / Decrease in Stock 3.11 (34.03) (16.42) (37.12) (51.80)
  b) Consumption of raw materials :          
  - Clinker Purchased - 7.58 - 11.45 33.80
  - Others 36.53 26.62 66.53 47.14 110.27
  36.53 34.20 66.53 58.59 144.07
  c) Staff Cost 29.58 22.86 58.50 50.41 100.99
  d) Power & Fuel 201.70 138.59 383.89 253.21 550.06
  e) Freight & Forwarding :          
  - On Sales 111.70 84.01 217.47 161.14 377.45
  - On inter-units Clinker transfer 31.77 23.43 57.70 43.67 104.89
  143.47 107.44 275.17 204.81 482.34
  f) Other Expenditure 163.75 124.45 328.30 251.02 541.50
  578.14 393.51 1,095.97 780.92 1,767.16
           
Operating Profit 198.56 131.90 411.38 226.23 709.87
           
Interest (Net) 22.60 26.21 45.51 48.55 90.06
           
Depreciation & Amortisation 59.78 50.62 120.45 100.20 208.24
           
Operating Profit before tax and            
prior period items   116.18 55.07 245.42 77.48 411.57
           
Prior period items:        
  Depreciation written back - 48.98 - 62.84 60.07
  Expenses on sales promotion - (11.62) - (16.77) (15.27)
  Staff cost - (1.63) - (1.63) (2.27)
  - 35.73 - 44.44 42.53
Operating Profit before tax 116.18 90.80 245.42 121.92 454.10
         
Provision for Taxation :        
  - Current tax 7.78 6.56 15.73 8.45 20.55
  - Deferred tax 13.45 21.45 25.85 29.10 48.25
  21.23 28.01 41.58 37.55 68.80
         
Less : Minority Interest 3.31 1.68 11.21 5.78 22.87
         
Net Profit 91.64 61.11 192.63 78.59 362.43
     
      Quarter Ended Six months Ended Previous Year ended
 
  31-12-2004 31-12-2003 31-12-2004 31-12-2003 30-06-2004
      (Refer Note 7) (Refer Note 7) (Audited)
  Paid up Equity Share Capital          
  (Face value Rs. 10/- each) 179.59 158.31 179.59 158.31 179.40
             
  Reserves excluding Revaluation          
  Reserves[1]         1,563.51
             
  Earning per share (EPS - in Rs.) :          
             
  Basic 5.11 3.93 10.73 5.05 22.77
  Diluted 5.09 3.54 10.70 4.58 21.02
(EPS for quarter/half year not annualised)          
Aggregate shareholding of non promoters :          
  -No. of shares (in crores)     13.71 11.66 13.68
  -Percentage of shareholding     76% 74% 76%
Notes :
1) In accordance with Accounting Standard AS-11" Effect of change in Foreign Exchange Rates (Revised 2003)" which is applicable from the current financial year, the exchange difference on foreign currency borrowing for acquisition of indigenous fixed assets have been recognised in the profit and loss account. As a result of this change, the profit for the quarter/half year ended 31st December, 2004 is higher by Rs. 6.21 crores and Rs. 6.82 crores respectively.
2) Net profit of the quarter and half year ended 31st December, 2004 includes share of earning/loss(-) in joint venture amounting to Rs. (-)0.79 Crores (31.12.2003 - Rs.0.52 Crores ) and Rs.0.48 Crores (31.12.2003-Rs.0.72 Crores) respectively and previous year ended 30th June, 2004-Rs. 5.26 crores.
3) The consolidated results have business segment other than cement but the same not being material (less than 1%), the segment results have not been given.
The figures for the current quarter/half year includes figures for the erstwhile Ambuja Cement Rajasthan Limited which merged with the Company w.e.f. 1st June, 2004. Accordingly, figures for the current quarter/half year are not comparable with those of the corresponding quarter/half year of the previous year.
4)
5) The figures for the corresponding quarter/half year of previous year have been regrouped/restated wherever necessary.
The above results have been approved and taken on record by the Board of Directors of the company at the meeting held on 20th January, 2005.
6)
7) Limited Review of the quarterly and half yearly financial results for the period ended 31st December, 2004 has been carried out by the Auditors.
By the Order of the Board
Mumbai (N S Sekhsaria)
20th January,2005 Managing Director

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