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    Dalmia BharatLtd

    DALBHARAT
    Construction Materials·23 Jan 2026
    Management Summary

    Dalmia Bharat Limited reported a robust Q3 FY26 with 10% YoY revenue and 9.5% volume growth, driven by strong demand and sales initiatives. Despite softening prices leading to a 4% QoQ NSR drop, EBITDA improved 18% YoY to Rs. 602 crores, with EBITDA/tonne at Rs. 823. The company maintained a strong balance sheet with net debt to EBITDA at 0.6X and commissioned new clinker capacity, progressing towards its long-term expansion goals while navigating short-term pricing volatility.

    Highlights

    5
    • Robust volume growth of 9.5% YoY to 7.3 million tons, driven by focused sales efforts and improved demand traction.

    • Revenue improved by 10% YoY, reflecting strong operational performance.

    • EBITDA per ton stood at Rs. 823, with absolute EBITDA at Rs. 602 crores, an 18% YoY improvement, despite pricing pressures.

    • Successfully commissioned a new clinker line at Umrangso in Assam with 3.6 million tons of clinker per annum and 2.4 million tons grinding capacity, enhancing regional presence.

    • Maintained a strong balance sheet with net debt to EBITDA at 0.6X, supporting ongoing and future expansion plans.

    Concerns

    3
    • Q3 saw softening of prices, especially in key operating regions of East and South, leading to an NSR drop of about 4% QoQ.

    • Management expressed caution on short-term pricing outlook due to various market dynamics, though optimistic for mid to long term.

    • Incremental impact of new labor codes amounting to Rs. 32 crores towards gratuity and other employee benefits was provided under exceptional items.

    What Changed2

    vs Q4 FY26

    Guidance items7 → 11 (+4)Risks discussed4 → 3 (-1)

    Key financials

    Single quarter

    06 metrics
    1. 01Sales Volume7.3 MT+9.5%YoY
    2. 02Revenue Growth10%+10%YoY
    3. 03EBITDA₹602 Cr+18%YoY
    4. 04EBITDA/tonne₹823
    5. 05Net Debt₹1,793 Cr

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Capex

    ₹513 crores this quarter · ₹2,700 crores (FY26) planned

    Debt

    Gross ₹6,844 crores · Net ₹1,793 crores · 0.6x EBITDA

    Guidance & targets

    11
    CategoryTargetPriority
    Volume
    Cement demand growth
    6%
    High
    Volume
    Industry demand growth
    high single digit
    High
    Cost
    Cost take-out target
    Rs. 150-200 per ton
    High
    Incentives
    Incentive run rate
    Rs. 200 crores
    High
    Capacity
    Total cement capacity
    61.5 million tons
    High
    Capacity
    Total cement capacity
    75 million tons
    High
    Capacity
    Long-term ambition
    110-130 million tons
    High
    Regional Growth
    East region demand growth
    7-8%
    Medium
    Capex
    FY27 CAPEX
    Rs. 4,000 crores
    High
    Capex
    CAPEX for next two years
    Rs. 8,000 to 9,000 crores
    High
    Market Share
    Trade share
    mid-60s to high-60s
    Medium

    Pricing recovery in Q4

    next quarter
    CurrentSoftening prices in Q3, 4% QoQ NSR drop
    TargetUpward correction in prices, especially in January

    Why it matters

    Pricing is a key determinant of profitability in the cement sector, and management expects an uptick.

    And even in January itself, we are seeing some corrections, although they are still minor and not very meaningful. But I see some upward corrections in January. And this is usually a strong quarter in terms of demand also. So, I think given the fact that there has been excessive correction in prices, and the demand is strong, I expect some price uptick this quarter.

    How to verify

    key_financials.metrics[label='Realization/tonne']

    Risks & concerns

    3
    RiskSeverity

    Short-term pricing volatility

    Softening of prices in Q3, especially in East and South, leading to 4% QoQ NSR drop, making short-term price prediction difficult.Management acknowledged

    medium

    Impact of new labor codes

    Incremental impact of Rs. 32 crores towards gratuity and other employee benefits provided under exceptional items.Management acknowledged

    low

    Industry overcapacity

    All-India capacity utilization around 70%, with capacity growth (5-6%) and demand growth (7-8%) not expected to lead to material increase in utilization, implying overcapacity is here to stay for the foreseeable future.Management acknowledged

    medium

    Q&A highlights

    8

    “When we said that the run rate for the next year is about 200 crores, this new incentive is also included. So, this incentive is including the retrospective effect. That is why the figures have been stated that 37 crores for the previous year and 9 crores for the first half. But the impact will come in the coming years also. That is included in the run rate of 200 crores per year.”

    Clarifies that the Q3 incentive income, including prior period adjustments, is part of the expected recurring run rate for next year, not a one-off.

    asked by Jashandeep Chadha, Nomura

    3 min read6 chapters

    Detailed Narrative

    01

    Q3 FY26 Operational Performance Highlights

    Dalmia Bharat Limited delivered a robust Q3 FY26, achieving a sales volume growth of 9.5% YoY, reaching 7.3 million tons. This strong performance translated into a 10% YoY improvement in revenue. The company's EBITDA per ton stood at Rs. 823, contributing to an absolute EBITDA of Rs. 602 crores, marking an 18% YoY increase. Despite these gains, the Net Sales Realization (NSR) experienced a 4% QoQ drop due to softening prices in key operating regions.

    02

    Cost Efficiency and Renewable Energy Integration

    The company continues its focus on cost leadership, aiming for a Rs. 150-200 per ton cost take-out. Structural cost reductions of Rs. 45-50 per ton have already been achieved. Raw material cost per ton increased by only 2% YoY to Rs. 780, and power and fuel cost per ton by 1% YoY to Rs. 1,019, despite cost headwinds. Renewable energy (RE) now accounts for 48% of consumption, with 23 MW commissioned this quarter, bringing total RE capacity to 410 MW. Logistic costs saw a significant decline of 5.6% YoY, supported by a 62% direct dispatch percentage.

    03

    Capacity Expansion and Long-Term Growth Strategy

    Dalmia Bharat is actively pursuing its ambitious capacity expansion plans. The new clinker line at Umrangso in Assam, with 3.6 million tons clinker and 2.4 million tons grinding capacity, has commenced commercial production. The Belgaum-Pune and Kadapa expansions are progressing on schedule, aiming to reach a total capacity of 61.5 million tons. The company remains on track to expand its presence to 75 million tons by FY28 and has a long-term ambition of 110-130 million tons by 2031, with the Jaisalmer project decision expected in the next few months.

    04

    Pricing and Market Dynamics Outlook

    While Q3 saw softening of prices, particularly in the East and South, management noted some upward corrections in January. The company believes that prices should be supportive in the mid to long term, driven by industry consolidation and rising barriers to entry. The overall cement demand for FY26 is projected to grow by about 6% YoY, with Q4 expected to see high single-digit growth. The East region is anticipated to grow at 7-8% due to low per capita consumption and government focus on infrastructure.

    05

    Capital Allocation and Financial Health

    The company incurred a CAPEX of Rs. 513 crores in Q3 FY26, bringing the YTD spending to Rs. 1,703 crores. The full-year FY26 CAPEX is projected to be around Rs. 2,700 crores, with FY27 CAPEX estimated at Rs. 4,000 crores, and Rs. 8,000-9,000 crores for FY27-FY28. Gross debt stood at Rs. 6,844 crores, and net debt at Rs. 1,793 crores, resulting in a strong net debt to EBITDA ratio of 0.6X. The company received Rs. 121 crores in incentives this quarter, reducing outstanding incentives to Rs. 776 crores, with an expected run rate of Rs. 200 crores for next year.

    06

    Indian Economy and Cement Sector Context

    The Indian economy demonstrated strong resilience with 8.2% GDP growth in Q2, and the Reserve Bank of India projects 7.3% growth for the current fiscal. Continued government investments in infrastructure are expected to support cement demand. The sector's all-India capacity utilization is around 70%, with capacity growth of 5-6% per annum and demand growth of 7-8% per annum. Management believes that overcapacity is likely to persist in the near future, but long-term pricing should improve due to consolidation and increasing costs of new capacity.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.