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    JK Lakshmi Cem.

    JKLAKSHMI
    Construction Materials·4 Feb 2026
    Management Summary

    JK Lakshmi Cement faced a challenging Q3 FY26 with a 9% sequential decline in realizations, primarily due to non-trade price drops and market volatility. Despite this, the company progressed on its Durg Line-2 expansion, spending ₹250-260 crores in the quarter, and saw efficiency gains in power costs. Management anticipates a recovery in pricing and double-digit demand growth in Q4 FY26, while working to improve margins in its non-cement business and address project delays.

    Highlights

    5
    • Commissioned Surat grinding station in September 2025, increasing non-trade volume.

    • Power cost reduced to ₹5.37 per unit, reflecting efficiency improvements.

    • Durg Line-2 project progressing with ₹250-260 crores spent in Q3 FY26, total FY26 capex target of ₹650 crores.

    • Expectation of improved trade and non-trade realizations in Q4 FY26, with non-trade prices already up ₹10-15 in January.

    • Targeting an increase in blended cement (PPC) ratio from 62% to 67%.

    Concerns

    5
    • Sharp sequential decline of 9% in overall realization for Q3 FY26.

    • Trade share declined from 53% to 49% due to focus on non-trade markets and post-GST price confusion.

    • Non-cement business operating at a low ~4% EBITDA margin, with parity to cement margins targeted in 2 years.

    • Conveyor belt project for Durg Line-2 is stalled due to land issues, impacting overall project efficiency.

    • Employee expenses reported at ~₹160 crores, with management's previous 'endeavour' to keep it in ₹120-150 crores range.

    Key financials

    Single quarter

    09 metrics
    1. 01Clinker Sales Q3 FY261,51,000 tonnes-11.7%QoQ
    2. 02Clinker Sales Q2 FY261,71,000 tonnes
    3. 03Clinker Sales 9M FY265,34,000 tonnes
    4. 04Clinker Sales FY257,23,000 tonnes
    5. 05Non-Cement Revenue₹147 Cr

    Segment breakdown

    • Non-Cement Business₹147 Cr54.4%
    • RMC₹67 Cr24.8%
    • AAC Blocks₹56 Cr20.7%
    Donut· Share of Revenue

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Capex

    ₹255 crores this quarter · ₹650 crores (FY26) planned

    Debt

    3.3x EBITDA

    Guidance & targets

    10
    CategoryTargetPriority
    Capacity
    Durg Line-2 Project Completion
    March 2028
    High
    Capacity
    Durg Line-2 Phased Commissioning
    March 2027 (2.2 MT) and March 2028 (2.4 MT)
    High
    Capex
    FY26 Total CAPEX
    ₹650 crores
    High
    Capex
    FY27 CAPEX
    ₹1,600-1,700 crores
    High
    Profitability
    Non-Cement Business Margin
    Higher single limit
    Medium
    Costs
    Fuel Price (Pet Coke, Coal)
    ₹1.58-1.60 per kcal
    High
    Pricing
    Non-Trade Price Increase (Jan)
    ₹10-15
    High
    Pricing
    Trade Price Outlook
    Likely to go up
    Medium
    Efficiency
    Blended Cement (PPC) Ratio
    67%
    High
    Debt
    Net Debt to EBITDA
    3-3.5X
    High

    Realization Improvement

    next quarter
    Current9% QOQ decline in Q3 FY26; non-trade prices up ₹10-15 in Jan
    TargetContinued improvement in trade and non-trade realizations

    Why it matters

    Realization is a core profitability driver, and its recovery is crucial after the Q3 decline.

    So, pricing-wise, I see things are improving for sure. (Page 5) | So, Shravan, this varies in different markets. And the range I would put is Rs. 10 to 15. (Page 15)

    How to verify

    key_financials.metrics[label='Realization']

    Risks & concerns

    4
    RiskSeverity

    Market Volatility and Realization Pressure

    Sharp 9% QOQ decline in realization due to non-trade price drops post-GST reduction and regional market dynamics, making forward projections difficult.Management acknowledged

    high

    Conveyor Belt Project Delay

    The Durg Line-2 conveyor belt project is stalled due to land acquisition issues, impacting the overall project timeline and efficiency.Management acknowledged

    medium

    Rising Fuel Costs

    Expectation of increasing pet coke and coal prices (₹1.58-1.60/kcal) will put pressure on input costs in the coming quarters.Management acknowledged

    medium

    Ramping Up New Capacity

    The newly commissioned Surat grinding station requires ramping up, which initially focuses on non-trade markets and can impact trade share.Management acknowledged

    low

    Q&A highlights

    8

    “So, trade also, if you really see, post GST reduction on 22nd September, there was some confusion in the market with respect to passing on prices to customers and things like that. In fact, prices went down quite a bit post GST reduction. So, there was a demand in non-trade segment during that point in time.”

    Analyst questioned the significant drop in trade share; management explained it was due to Surat plant commissioning (non-trade focus), GST impact, and labor scarcity.

    asked by Pathanjali Srinivasan

    3 min read6 chapters

    Detailed Narrative

    01

    Q3 FY26 Performance and Realization Challenges

    JK Lakshmi Cement reported a challenging Q3 FY26, marked by a sharp 9% sequential decline in overall realization. This was primarily attributed to a significant drop in non-trade prices following the GST reduction in September 2025, coupled with labor scarcity during the Diwali season and state elections. The company's trade share consequently decreased from 53% to 49%, as its newly commissioned Surat grinding station primarily caters to the non-trade heavy Gujarat market. Despite these headwinds, management expects a recovery in both trade and non-trade prices in Q4 FY26, with non-trade prices already showing an increase of ₹10-15 per unit in January.

    02

    Capacity Expansion and Capex Progress

    The Durg Line-2 expansion project remains a key focus, with approximately ₹250-260 crores spent in Q3 FY26. The total capex for FY26 is projected to be around ₹650 crores, with a more substantial outlay of ₹1,600-1,700 crores targeted for FY27. The entire Durg project, including the conveyor belt component, is estimated at ₹3,000 crores and is slated for completion by March 2028, with phased commissioning of 2.2 MT by March 2027 and 2.4 MT by March 2028. Maintenance capex is maintained at ₹50 crores annually.

    03

    Cost Management and Productivity Initiatives

    The company demonstrated efficiency gains in power costs, which decreased sequentially from ₹5.52 to ₹5.37 per unit. Fuel costs, specifically pet coke and coal, were reported at ₹1.56 per kilocalorie, but management anticipates an increase to ₹1.58-1.60 per kilocalorie in Q4 FY26, which will exert pressure on input costs. Employee expenses were noted at approximately ₹160 crores in Q3 FY26, with management emphasizing ongoing efforts to improve productivity across operations to stabilize these costs.

    04

    Non-Cement Business Development

    The non-cement business contributed ₹147 crores to revenue in Q3 FY26, with Ready Mix Concrete (RMC) accounting for ₹67 crores and AAC blocks for ₹56 crores. This segment currently operates at a low EBITDA margin of around 4%. Management is actively working on enhancing productivity and focusing on value-added products within this segment. The strategic goal is to achieve a 'higher single limit' margin for the non-cement business within the next two years, although it is not expected to reach parity with cement margins.

    05

    Market Outlook and Strategic Focus

    Looking ahead, JK Lakshmi Cement projects double-digit demand growth for Q4 FY26, which is expected to outpace the industry's estimated 7-8% growth. The company is strategically increasing its blended cement (PPC) ratio from 62% to 67% to optimize its clinker consumption ratio. Despite acknowledging market volatility🌐, management expressed confidence in improving pricing trends due to a combination of stronger demand and rising input costs. The company also aims to maintain its net debt to EBITDA ratio within the 3-3.5X range.

    06

    Conveyor Belt Project Delay

    A significant concern highlighted was the stalled conveyor belt project for the Durg Line-2 expansion. This project, with an estimated expenditure of approximately ₹170 crores, is currently on hold due to unresolved land acquisition issues. The delay impacts the overall project timeline and could affect the operational efficiency of the Durg plant once commissioned. Management confirmed that this stalled component is included in the total Durg CAPEX figures.

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