December 2024 Results Preview | Sector: Cement
Cement
Result Preview
Weak print, yet gradual recovery aligns with expectations
Estimate ~8% YoY volume growth for our coverage universe in 3QFY25
After a subdued demand growth of ~1-2% YoY in 1HFY25, cement demand has
improved in 3QFY25. However, regional headwinds such as pollution-related
curbs in Delhi-NCR, scarcity of sand, and other aggregates in Odisha; and
unfavorable weather conditions (severe cold and unseasonal rains) in certain
regions during the quarter have weighed on overall demand growth. We
estimate our cement coverage universe to report a volume growth of ~8% YoY
in 3QFY25, supported by a low base, pent-up demand, and a pickup in
construction activities. We estimate an average grinding capacity utilization of
~75% vs. ~76%/70% in 3QFY24/2QFY25.
Cement prices have also experienced an upward trend, driven by MoM price
hikes of ~3-5% (INR10-15/bag) in Dec’24 across regions. The all-India average
cement price grew ~2% QoQ (down ~5% YoY) in 3QFY25. We estimate the
blended realization for our coverage universe to improve 1.3% YoY (down ~8%
YoY). Our channel check suggests that industry players may announce additional
price hikes in the near term. However, their sustainability will need to be
monitored. We estimate the aggregate revenue/EBITDA for our cement
coverage universe to decline ~2%/22% YoY to INR428.2b/INR67.8b and OPM to
contract 4.3pp YoY (up 3.3pp QoQ) to ~16%. We estimate the average EBITDA/t
for our cement coverage to decline ~28% YoY (up 28% QoQ) to INR842.
GRASIM’s revenue is estimated to increase 30% YoY, aided by contributions
from high-growth businesses (Paints and B2B Ecommerce). VSF volume/
realization is estimated to grow ~7%/6% YoY and chemical segment
volume/realization is likely to increase ~2%/12%. Overall EBITDA is estimated to
decline 11% YoY to INR4.6b and OPM will be at ~6%, down 2.6pp YoY due to
losses in high-growth businesses. It is estimated to report PAT of INR14m (down
99% YoY) led by higher depreciation and interest costs.
Company
ACC
Ambuja Cements
Birla Corporation
Dalmia Bharat
Grasim Industries
India Cements
JK Cement
JK Lakshmi Cement
The Ramco Cements
Shree Cement
UltraTech Cement
Demand improves; quarter-end price hikes boost OPM sequentially
Cement volume growth is estimated at ~8% YoY in 3QFY25. Volume declined
~10-11% YoY in Oct’24 due to festivals (Durga Puja and Diwali). However, it
recovered in Nov-Dec’24 (up ~18-20%) YoY, aided by a low base, pent-up
demand, and a pickup in construction activities following the monsoon and
festivals. We estimate volume growth of ~10-11% YoY for ACEM (Consol.), ACC,
and UTCEM, followed by ~7-9% for TRCL and ICEM, ~4-5% for DALBHARA and
JKCE, and ~2-3% for BCORP and SRCM. Volume for JKLC is estimated to decline
~2% YoY.
The average opex/t for our coverage universe is estimated to decline ~4%/2%
YoY/QoQ, led by positive operating leverage and favorable fuel prices. Average
imported petcoke price was down ~24%/9% YoY/QoQ in 3QFY25, while
domestic petcoke price was down 15%/6% YoY/QoQ. We estimate the average
variable cost/t to decline 5%/3% YoY/QoQ, while freight cost/t will remain flat
YoY (up 2% QoQ). We estimate other expenses/t to decline ~7%/8% YoY/QoQ.
Sanjeev Kumar Singh - Research analyst
(Sanjeev.Singh@MotilalOswal.com)
Research analyst - Mudit Agarwal
(Mudit.Agarwal@MotilalOswal.com)
Abhishek Sheth
(Abhishek.Sheth@MotilalOswal.com)
Motilal Oswal research is available on www.motilaloswal.com/Institutional-Equities, Bloomberg, Thomson Reuters, Factset and S&P Capital.
Investors are advised to refer through important disclosures made at the last page of the Research Report.
January 2023
1
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
We estimate an EBITDA/t of INR995 for SRCM (the highest within our coverage
universe), followed by INR943 for JKCE, and INR925 for UTCEM. EBITDA/t for
ACEM is estimated at INR848, while it is between INR600 and INR800 for ACC,
BCORP, DALBHARA, JKLC, and TRCL. ICEM’s operating loss/t is estimated at
INR402.
We estimate UTCEM and TRCL to report an EBITDA decline of ~14-18% YoY,
followed by ~21-27% YoY decline for ACEM (Consol.), SRCM, DALBHARA, and
JKCE and ~30-37% decline for ACC, BCORP, and JKLCE. ICEM is estimated to
report an operating loss of INR854m compared to EBITDA of INR490m in
3QFY24.
Sector outlook and recommendations
There are signs of recovery in cement demand after the festive seasons, and we
estimate industry volume growth of ~8-9% YoY in 2HFY25, driven by pent-up
demand, an expected rebound in government spending, and robust demand in
the real estate and housing sectors. Strong volumes growth and improvement in
clinker utilizations (estimated to peak out in 4QFY25) will support price hikes in
the industry. We maintained earnings estimates for our coverage companies for
FY25-27. Further, we shift our valuation multiples for our coverage companies
to Dec’26E from Sep’26E.
We are structurally positive on the industry. We prefer players with a balanced
geographic mix, higher capacity utilizations, and a strong track record of
capacity expansion and successfully integration. Further, we are positive on
companies that have a strong presence in the North, Central and West regions.
We believe these regions are less vulnerable to the demand-supply mismatch
and volatility in the cement price.
We prefer UTCEM and ACEM in the large-cap space, while JKCE is our preferred
pick in the mid-cap space.
SALES (INR M)
Var
Var
Dec-24
% YoY % QoQ
49,445
0.5
7.3
82,714
1.8
10.0
21,817
-5.6
11.7
33,819
-6.2
9.6
83,003
29.7
8.9
9,678
-10.5
-4.8
28,700
-2.2
12.1
14,794
-13.1
19.9
20,250
-3.9
-0.6
46,092
-6.0
23.7
1,70,326
1.7
8.9
5,60,637
2.3
9.9
EBDITA (INR M)
Var
Var
Dec-24
% YoY % QoQ
5,928
-34.4
38.1
13,668
-21.1
23.0
2,654
-29.9
49.8
5,739
-26.3
32.2
4,648
-11.0
42.9
-854
PL
Loss
4,598
-26.4
61.9
1,894
-37.3
112.1
3,233
-18.2
3.6
9,035
-26.8
52.5
27,855
-14.4
38.0
78,397
-23.0
39.8
NET PROFIT (INR M)
Var
Var
Dec-24
% YoY % QoQ
3,138
-40.5
34.2
5,758
-30.0
8.8
444
-59.3
LP
1,480
-45.0
169.1
14
-99.4
-99.8
-1,435
Loss
Loss
1,567
-44.8
336.2
502
-63.5
LP
329
-64.8
28.7
2,363
-67.8
153.7
12,914
-27.3
57.5
27,075
-45.4
19.5
Exhibit 1:
Summary of our 3QFY25 estimates
Sector
ACC
Ambuja Cements
Birla Corporation
Dalmia Bharat
Grasim Industries
India Cements
J K Cements
JK Lakshmi Cem.
Ramco Cements
Shree Cement
Ultratech Cement
Cement
CMP
(INR)
2051
538
1234
1772
2440
377
4582
834
966
25495
11450
RECO
Buy
Buy
Buy
Buy
Buy
Sell
Buy
Buy
Neutral
Neutral
Buy
January 2025
2
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
Company
Name
Cement
ACC
Ambuja Cements
Birla Corporation
Dalmia Bharat
Grasim Industries
India Cements
J K Cements
JK Lakshmi Cem.
Ramco Cements
Shree Cement
Ultratech Cement
Exhibit 2:
Comparative
valuations
CMP
(INR)
2,051
538
1,234
1,772
2,440
377
4,582
834
966
25,495
11,450
EPS (INR)
PE (x)
PB (x)
ROE (%)
FY25E FY26E FY27E FY25E FY26E FY27E FY25E FY26E FY27E FY25E FY26E
49.3 34.0 27.0
3.4
3.1
2.9
7.0
9.2
Buy
81.2 110.1 143.4 25.3 18.6 14.3
2.2
2.0
1.8
9.1
11.3
Buy
9.2
13.6 17.2 58.2 39.4 31.3
2.4
2.3
2.2
4.8
6.1
Buy
25.4 58.8 79.8 48.7 21.0 15.5
1.4
1.3
1.2
2.9
6.5
Buy
44.3 62.1 79.3 40.0 28.5 22.4
2.0
1.9
1.8
5.0
6.7
Buy
79.5 100.6 119.3 30.7 24.3 20.5
3.0
2.9
2.8
-1.5
1.9
Sell
-20.3 -0.7
6.2
-18.6 -535.0 61.1
2.4
2.4
2.3
-12.2 -0.4
Buy
83.9 126.0 179.2 54.6 36.4 25.6
6.0
5.3
4.6
11.0 15.6
Buy
22.1 39.5 39.2 37.7 21.1 21.3
2.9
2.6
2.4
7.9
13.0
Neutral 12.2 22.4 31.4 79.5 43.1 30.8
3.0
2.8
2.6
3.9
6.7
Neutral 292.8 319.3 421.8 87.1 79.9 60.4
4.4
4.2
4.0
5.1
5.4
Buy 214.9 311.8 390.8 53.3 36.7 29.3
5.1
4.3
3.8
9.9
12.8
Reco
FY27E
10.8
13.2
7.3
8.3
8.1
4.2
3.8
19.2
11.6
8.8
6.8
13.9
Exhibit 3:
Relative performance – three months (%)
102
99
96
93
90
Nifty Index
MOFSL Cement Index
Exhibit 4:
Relative performance – one year (%)
123
116
109
102
95
Nifty Index
MOFSL Cement Index
Source: Bloomberg, MOFSL
Source: Bloomberg, MOFSL
Exhibit 5:
Expect 8% YoY growth in the aggregate sales volume for our coverage universe
Aggregate Vol (mt)
45
20
9
4
72
61
59
(3)
64
2
74
YoY change (%)
15
9
64
10
70
10
16
13
7
75
11
4
83
2
74
8
81
66
69
82
80
73
91
Source: MOFSL, Company, E: MOFSL estimate
January 2025
3
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
Exhibit 6:
Pan-India average cement price down ~11% YoY (up ~2% QoQ)
3QFY24
2QFY25
3QFY25
Source: MOFSL, Industry
Exhibit 7:
Expect realization to decline 8% YoY (up 1% QoQ)
Realization (INR/t)
Exhibit 8:
Expect EBITDA/t to decline 28% YoY (up 28% QoQ)
Average EBITDA (INR/t)
Source: MOFSL; E: MOFSL estimate
Source: Company, MOFSL; E: MOFSL estimate
Exhibit 9:
Average South African coal price down 4% YoY in
3QFY25
South African coal
Exhibit 10:
Average US petcoke price down 24% YoY in
3QFY25
USA Petcoke
Source: Bloomberg, MOFSL
Source: Company, Industry
EBITDA (INR/t)
3QFY25E YoY (INR) QoQ (INR)
601
(416)
140
848
(380)
68
614
(288)
167
800
(345)
153
(402)
(649)
310
943
(385)
287
651
(370)
290
742
(246)
47
995
(392)
215
925
(266)
201
842
(326)
185
Exhibit 11:
Key operating parameters
Companies
Volume (mt)
3QFY25E
YoY (%)
QoQ (%)
ACC
9.9
11.0
6.0
Ambuja Cements (Consol.)
15.7
11.0
9.9
Birla Corporation
4.3
3.0
9.0
Dalmia Bharat
7.2
5.4
7.0
India Cements
2.1
7.0
(7.7)
JK Cement
4.9
3.6
12.7
JK Lakshmi Cement
2.9
(1.7)
17.5
The Ramco Cements
4.4
8.9
(3.0)
Shree Cement
9.1
2.1
19.5
UltraTech Cement
30.1
10.2
8.1
Sector aggregate/avg.
80.6
7.5
9.0
Realization (INR/t)
3QFY25E YoY (INR) QoQ (INR)
5,016
(520)
(100)
5,285
(389)
18
5,043
(550)
(83)
4,717
(472)
(286)
4,557
(740)
(538)
5,888
(151)
117
5,083
(780)
(166)
4,649
(513)
(253)
5,075
(660)
(111)
5,659
(383)
(40)
5,313
(446)
(90)
January 2025
4
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
Exhibit 12:
Valuation summary
Company Name
Cement
UltraTech Cement
Ambuja Cements (Consol.)
Shree Cement
ACC
JK Cement
Dalmia Bharat
The Ramco Cements
India Cements
Birla Corp
JK Lakshmi
M-cap
(USD b)
39.2
12.7
10.9
4.6
4.2
3.9
2.7
1.4
1.1
1.2
CMP
INR
11,450
538
25,495
2,051
4,582
1,772
966
377
1,234
834
Rating
Buy
Buy
Neutral
Buy
Buy
Buy
Neutral
Sell
Buy
Buy
EV/EBITDA (X)
FY25E FY26E FY27E
26.4
24.2
23.5
12.4
21.1
12.1
17.3
Loss
11.3
14.3
19.3
16.9
19.9
9.0
15.8
10.4
13.9
33.1
8.4
11.1
15.7
13.5
17.1
6.7
12.5
8.9
11.7
20.4
7.0
9.7
EV/t (USD)
FY25E FY26E FY27E
231
184
176
94
188
81
126
112
71
74
206
144
154
85
150
80
120
110
65
73
187
135
136
79
148
77
120
108
59
66
Net debt/EBITDA (x)
FY25E FY26E FY27E
0.1
(2.4)
(1.4)
(1.1)
2.6
0.6
3.1
Loss
2.9
2.5
(0.0)
(1.5)
(0.9)
(1.3)
2.0
0.5
2.6
5.9
2.2
1.9
(0.3)
(1.5)
(0.7)
(1.5)
1.5
0.2
2.1
3.2
1.8
2.6
January 2025
5
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
The tables below provide a snapshot of actual and estimated numbers for companies under the MOFSL coverage
universe. Highlighted columns indicate the quarter/financial year under review.
CMP: INR2,051 | TP: INR2,680 (+31%)
Sales volume is expected to grow 11% YoY, whereas blended
realization is expected to decline 9% YoY.
EBITDA/t is expected to stand at INR601 vs.
INR1,017/INR462 in 3QFY24/2QFY25.
Standalone quarterly performance
Y/E March
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Item
EO Income/(Expense)
PBT after EO Item
Tax
Rate (%)
Reported PAT
Adjusted PAT
Change (YoY %)
1Q
52.0
16.4
7.7
80.8
14.8
2.0
0.3
0.8
6.2
0.0
6.2
1.6
25.5
4.6
4.6
108.8
FY24
2Q
44.3
11.2
5.5
3,456.3
12.4
2.1
0.3
2.1
5.2
0.0
5.2
1.3
25.5
3.8
3.8
NM
ACC
EPS CHANGE (%): FY25|26: +0.1|+1.1
Variable cost/t is expected to increase 3% YoY and opex/t to
decline 2%. OPM is expected to contract 6.4pp to ~12%.
Adj. PAT is likely to decline 41% YoY due to lower EBITDA
(estimated to decline ~34% YoY).
FY25
2Q
46.1
3.9
4.3
(21.7)
9.3
2.3
0.3
1.5
3.2
0.0
3.2
0.8
26.5
2.3
2.3
(39.1)
FY24
199.5
(10.2)
30.6
140.5
15.3
8.8
1.5
4.9
25.2
0.0
25.2
3.9
15.7
21.2
18.7
88.7
Buy
(INR b
205.8
3.2
26.7
(12.5)
13.0
9.2
1.3
4.2
20.4
0.0
20.4
5.1
25.0
15.3
15.3
(18.2)
3Q
49.2
8.4
9.0
138.7
18.4
2.3
0.3
0.8
7.2
0.0
7.2
1.9
26.6
5.3
5.3
212.1
4Q
54.0
12.7
8.4
79.5
15.5
2.3
0.7
1.2
6.6
0.0
6.6
-0.9
(13.2)
7.5
4.9
72.0
1Q
51.6
(0.9)
6.8
(11.9)
13.1
2.2
0.3
0.7
4.9
0.0
4.9
1.3
25.6
3.7
3.7
(21.1)
3QE
49.4
0.5
5.9
(34.4)
12.0
2.3
0.3
0.9
4.2
0.0
4.2
1.0
25.0
3.1
3.1
(40.5)
4QE
58.7
8.8
9.8
16.6
16.6
2.4
0.3
1.0
8.1
0.0
8.1
1.9
24.0
6.1
6.1
24.8
FY25E
CMP: INR538 | TP: INR750 (+39%)
Consolidated volume is expected to increase ~11% YoY.
Blended realization is estimated to decline ~8% YoY.
Consolidated EBITDA/t is expected to be INR848 vs.
INR1,228/INR780 in 3QFY24/2QFY25.
Consolidated quarterly performance
Y/E December/March
Net Sales
Change (YoY %)
EBITDA
1Q
87.1
8.5
16.7
50.0
19.1
3.7
0.5
2.6
15.1
0.1
0.0
15.1
3.8
0.0
24.9
11.4
2.3
9.1
20.4
FY24
2Q
74.2
4.1
13.0
298.4
17.5
3.8
0.6
4.8
13.4
0.0
0.0
13.4
3.5
0.0
26.3
9.9
1.9
7.9
579.6
Ambuja Cements
EPS CHANGE (%): FY25|26: +3.5|+1.3
We estimate variable cost/t to increase ~1% YoY. Opex/t is
likely to decline ~2% YoY.
EBITDA is estimated to decline 21% YoY, while adj. PAT (after
MI) is estimated to decline 30% YoY.
FY25
2Q
75.2
1.2
11.1
-14.6
14.8
5.5
0.7
3.7
8.7
0.0
-1.6
7.1
2.4
0.0
33.6
4.7
0.2
5.3
(33.2)
FY24
331.6
6.5
64.0
73.0
19.3
16.2
2.8
11.7
56.7
0.2
2.1
59.0
11.6
2.6
19.7
47.4
11.6
30.5
8.2
Buy
(INR b)
FY25E
332.2
0.2
55.3
-13.5
16.7
22.9
3.0
13.6
43.1
0.2
-1.6
41.8
11.8
0.0
28.3
30.0
7.9
22.8
(25.4)
Margin (%)
Depreciation
Interest
Other Income
PBT before JV profit/(loss)
Share of JV Profit
Extraordinary Inc./(Exp.)
PBT after EO Exp./(Inc.)
Tax
Prior Period Tax Adj. and Reversal
Rate (%)
Reported Profit
Minority Interest
Adj. Pat after MI
Change (YoY %)
Change (YoY %)
3Q
81.3
2.8
17.3
69.6
21.3
4.2
0.7
1.9
14.4
0.1
0.0
14.5
3.6
0.0
24.8
10.9
2.7
8.2
52.6
4Q
88.9
11.6
17.0
37.1
19.1
4.5
0.9
2.3
13.9
0.0
2.1
16.0
0.8
2.6
20.8
15.3
4.7
5.3
(29.4)
1Q
83.1
-4.6
12.8
-23.2
15.4
4.7
0.7
3.5
11.0
0.0
0.0
11.0
3.1
0.0
28.4
7.9
1.4
6.5
(28.6)
3QE
82.7
1.8
13.7
-21.1
16.5
6.0
0.7
3.4
10.3
0.1
0.0
10.4
2.8
0.0
27.2
7.6
1.8
5.8
(30.0)
4QE
91.2
2.5
17.8
4.6
19.5
6.7
0.9
3.0
13.1
0.1
0.0
13.2
3.4
0.0
26.1
9.8
4.5
5.3
(1.2)
January 2025
6
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
CMP: INR1,234 | TP: INR1,580 (+28%)
EPS CHANGE (%): FY25|26: +2.6|-2.2
Volume is expected to grow 3% YoY. Blended realization is
Variable cost/t is estimated to decline 8% YoY and opex/t is
expected to decline 9% YoY.
estimated to decline 4% YoY.
EBITDA/t is expected to stand at INR614 vs. INR901/INR446
EBITDA is estimated to decline 30% YoY, while adj. PAT is
in 3QFY24/2QFY25.
estimated to decline 59% YoY to INR444m.
Consolidated quarterly performance
Y/E March
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
Profit before Tax
EO (Income)/Expense
Profit before Tax after EO
Tax
Rate (%)
Reported PAT
Adj. PAT
Change (YoY %)
1Q
24.1
9.3
3.0
14.9
12.4
1.4
1.0
0.2
0.8
-
0.8
0.2
21.7
0.6
0.6
(16.2)
FY24
2Q
3Q
22.9
23.1
14.3
14.7
2.9
3.8
207.4
162.1
12.6
16.4
1.4
1.4
1.0
1.0
0.3
0.2
0.8
1.5
0.0
-
0.8
1.5
0.2
0.4
24.3
28.9
0.6
1.1
0.6
1.1
NM
NM
FY25
2Q
3QE
19.5
21.8
(14.6)
(5.6)
1.8
2.7
-38.7
-29.9
9.1
12.2
1.5
1.4
0.9
0.8
0.2
0.2
-0.4
0.6
-
-
-0.4
0.6
-0.1
0.2
29.4
29.4
-0.3
0.4
-0.3
0.4
NM
(59.3)
FY24
96.6
11.3
14.4
86.2
14.9
5.8
3.7
0.9
5.7
(0.1)
5.8
1.6
27.5
4.2
4.2
1,052.2
Birla Corporation
Buy
4Q
26.6
7.9
4.7
72.2
17.8
1.5
0.8
0.3
2.7
(0.1)
2.7
0.8
29.2
1.9
1.9
164.6
1Q
21.9
(9.1)
2.6
-13.3
11.8
1.5
0.9
0.2
0.4
-
0.4
0.1
25.9
0.3
0.3
(45.4)
4QE
26.3
(0.9)
3.7
-20.8
14.2
1.4
0.8
0.4
1.9
-
1.9
0.5
24.9
1.4
1.4
(23.9)
(INR b)
FY25E
89.6
(7.3)
10.8
-25.2
12.0
5.8
3.3
1.0
2.6
-
2.6
0.7
25.5
2.0
2.0
(53.0)
CMP: INR1,772| TP: INR2,250 (+27%)
Sales volume is expected to grow 5% YoY and realization is
expected to decline 11% YoY.
EBITDA/t is expected to stand at INR800 vs. INR1,146
/INR648 in 3QFY24/2QFY25.
Consolidated quarterly performance
Y/E March
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Expense
Extra-Ord. Expense
PBT after EO Expense
Tax
Prior Period Tax Adj.
Rate (%)
Reported PAT
Minority + Associate
PAT Adj. for EO Items
Change (YoY %)
1Q
36.3
10.0
6.2
5.3
17.0
4.0
0.8
0.5
1.9
0.0
1.9
0.4
0.0
22.2
1.4
0.1
1.2
-36.9
FY24
2Q
31.5
6.0
5.9
55.4
18.7
4.0
1.0
0.9
1.7
0.0
1.7
0.5
0.0
27.9
1.2
0.1
1.2
325.0
Dalmia Bharat
EPS CHANGE (%): FY25|26: -3.7|-4.4
Variable cost/t is expected to decline 15% YoY. Opex/t is
likely to decline 6% YoY.
EBITDA is estimated to decline 26% YoY. Adj. PAT is
estimated to dip 45% YoY.
FY25
2Q
3QE
30.9
33.8
-2.0
-6.2
4.3
5.7
-26.3
-26.3
14.1
17.0
3.4
3.4
1.0
1.0
0.7
0.8
0.7
2.1
0.0
0.0
0.7
2.1
0.2
0.6
0.1
0.0
20.5
27.0
0.5
1.5
0.0
0.0
0.6
1.5
-53.8
-45.0
FY24
146.9
8.5
26.4
13.9
18.0
15.0
3.9
3.2
10.7
0.0
10.7
2.2
-0.6
15.0
8.5
0.3
7.6
11.5
Buy
3Q
36.0
7.4
7.8
21.0
21.6
3.7
1.1
0.6
3.6
0.0
3.6
1.0
0.1
24.7
2.7
0.0
2.7
33.8
4Q
43.1
10.1
6.5
-7.5
15.2
3.3
0.9
1.2
3.5
0.0
3.5
0.3
-0.6
26.7
3.2
0.1
2.5
-3.1
1Q
36.2
-0.3
6.7
8.4
18.5
3.2
1.0
0.5
3.1
1.1
1.9
0.5
0.0
16.0
1.5
0.0
2.3
82.9
4QE
45.8
6.4
10.1
54.6
22.1
3.7
1.2
0.7
5.9
0.0
5.9
1.7
0.0
28.9
4.2
0.1
4.1
62.4
(INR b)
FY25E
146.7
-0.1
26.9
1.8
18.3
13.7
4.2
2.7
11.8
1.1
10.6
3.0
0.1
29.0
7.6
0.2
8.4
9.8
January 2025
7
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
CMP: INR2,440 | TP: INR3,210 (+32%)
Revenue for VSF/Chemical segments is expected to increase
13%/14% YoY.
EBITDA for the VSF segment is expected to grow 25% YoY
and OPM is expected to expand 1.2pp YoY to ~12%.
The Chemical segment’s EBITDA is expected to increase 34%
YoY and OPM is likely to expand 2.3pp YoY to ~16%.
Standalone quarterly performance
Y/E March)
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Items
Extraordinary Inc./(Exp.)
PBT after EO Items
Tax
Rate (%)
Reported PAT
Prior period tax Adj.
Adj. PAT
Change (YoY %)
1Q
62.4
(14.0)
6.7
(49.0)
10.8
2.9
1.1
1.2
4.0
-
4.0
0.4
10.2
3.6
-
3.6
(56.1)
FY24
2Q
64.4
(4.5)
5.9
(37.9)
9.2
2.9
1.1
7.6
9.6
-
9.6
1.6
16.8
7.9
-
7.9
(22.9)
Grasim Industries
EPS CHANGE (%): FY25|26: -12.2|-1.6
Standalone revenue is estimated to grow ~30% YoY. EBITDA
is likely to decline 11% YoY to INR4.6b due to loss in high-
growth businesses. OPM is estimated at 5.6%.
Interest/depreciation are estimated to increase ~41% YoY
(each). Adjusted profit is expected to decline 99% YoY to
INR14m.
FY25
2Q
3QE
76.2
83.0
18.3
29.7
3.3
4.6
(45.2)
(11.0)
4.3
5.6
4.1
4.2
1.6
1.5
12.9
1.1
10.5
0.0
(0.5)
-
10.0
0.0
2.8
0.0
28.0
20.0
7.2
0.0
-
-
7.6
0.0
(4.7)
(99.4)
FY24
258.5
(3.7)
23.2
(27.2)
9.0
12.2
4.4
12.6
19.2
(7.2)
12.0
2.6
21.3
9.5
-
16.2
(22.8)
Buy
3Q
64.0
3.3
5.2
9.5
8.2
3.0
1.1
1.2
2.4
-
2.4
0.0
1.2
2.4
-
2.4
46.9
4Q
67.7
1.8
5.3
23.6
7.8
3.4
1.2
2.6
3.3
(7.2)
-3.9
0.5
(13.5)
-4.4
-
2.3
145.3
1Q
68.9
10.5
3.3
(51.7)
4.7
3.5
1.4
0.9
-0.7
-
-0.7
-0.2
25.8
-0.5
-
-0.5
(114.7)
4QE
86.2
27.4
6.0
13.2
6.9
4.2
1.5
1.1
1.3
-
1.3
0.3
24.7
1.0
-
1.0
(56.0)
(INR b)
FY25E
314.4
21.6
17.1
(26.1)
5.4
15.9
6.1
16.0
11.2
(0.5)
10.7
3.0
27.7
7.7
-
8.1
(50.0)
CMP: INR377 | TP: INR320 (-15%)
Sales volume is expected to increase 7% YoY and blended
realization is likely to decline 16% YoY.
Operating loss/t is estimated at INR402 vs. EBITDA/t of
INR247 in 3QFY24 and operating loss/t of INR712 in 2QFY25.
Standalone quarterly performance
Y/E March
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Expense
Extra-Ord. Expense
PBT
Tax
Rate (%)
Reported PAT
Tax
Adj. PAT
Change (YoY %)
Margin (%)
1Q
13.9
(3.7)
0.1
(83.7)
0.4
0.5
0.6
0.1
(1.0)
-
(1.0)
(0.2)
23.9
(0.8)
-
(0.8)
NM
(5.4)
FY24
2Q
3Q
12.2
10.8
(2.6)
(11.3)
0.1
0.5
NM
NM
0.7
4.5
0.5
0.6
0.6
0.6
0.1
0.2
(1.0)
(0.5)
-
(0.3)
(1.0)
(0.2)
(0.2)
(0.1)
17.6
31.3
(0.8)
(0.2)
-
-
(0.8)
(0.3)
NM
NM
(6.7)
(3.2)
India Cements
EPS CHANGE (%): FY25|26: N.A.|N.A.
Variable cost/t is expected to decline 7% YoY. Opex/t is likely
to decline 5% YoY.
ICEM is estimated to report a net loss of INR1.4b vs. a loss of
INR345m/INR2.5b in 3QFY24/2QFY25.
FY25
2Q
10.2
(16.8)
(1.6)
NM
(16.1)
0.5
0.7
0.1
(2.8)
(0.1)
(2.7)
(0.3)
12.6
(2.4)
-
(2.5)
NM
(24.2)
FY24
49.4
(8.1)
1.1
NM
2.2
2.2
2.4
0.5
(3.0)
(0.4)
(2.5)
(0.5)
20.5
(2.0)
-
(2.3)
NM
(4.7)
(INR b)
FY25E
41.8
(15.4)
(3.0)
NM
(7.1)
2.2
3.2
0.4
(7.9)
(2.5)
(5.5)
(1.0)
18.2
(4.5)
-
(6.3)
NM
(15.1)
Sell
4Q
12.5
(14.7)
0.5
NM
3.8
0.6
0.6
0.2
(0.5)
(0.2)
(0.3)
(0.0)
10.9
(0.3)
-
(0.4)
NM
(3.5)
1Q
9.7
(30.3)
(0.3)
NM
(3.2)
0.6
0.8
0.1
(1.6)
(2.4)
0.8
0.2
26.6
0.6
-
(1.2)
NM
(12.3)
3QE
9.7
(10.5)
(0.9)
NM
(8.8)
0.6
0.8
0.1
(2.1)
-
(2.1)
(0.6)
30.0
(1.4)
-
(1.4)
NM
(14.8)
4QE
12.3
(1.5)
(0.2)
NM
(1.4)
0.6
0.9
0.1
(1.5)
-
(1.5)
(0.2)
16.8
(1.2)
-
(1.2)
NM
(9.9)
January 2025
8
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
CMP: INR4,582 | TP: INR5,300 (+16%)
JKCE’s volume is expected to grow 4% YoY. Blended
realization is estimated to decline 6% YoY (flat QoQ).
EBITDA/t is estimated at INR943 vs. INR1,329/INR656 in
3QFY24/2QFY25.
Consolidated quarterly performance
Y/E March
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Expense
Extra-Ord. Expense
PBT
Tax
Profit from Associate and MI
Tax-Rate (%)
Reported PAT
Adj. PAT
Change (YoY %)
1Q
27.6
21.7
4.1
1.0
14.8
1.3
1.1
0.3
2.0
0.2
1.8
0.7
(0.0)
37.2
1.1
1.2
(23.7)
FY24
2Q
3Q
27.5
29.3
23.1
20.5
4.7
6.3
48.8
152.7
17.0
21.3
1.4
1.4
1.2
1.1
0.3
0.4
2.4
4.1
-
-
2.4
4.1
0.7
1.3
(0.0)
(0.0)
26.9
30.6
1.8
2.8
1.8
2.8
59.8
628.0
JK Cement
EPS CHANGE (%): FY25|26: -1.0|-0.8
Variable cost/t is estimated to decline 3% YoY. Opex/t is
estimated to increase marginally by 1% YoY (dip 6% QoQ).
Depreciation/interest costs are likely to increase 5%/7% YoY.
Adj. PAT is estimated to decline 45% YoY.
FY25
2Q
3QE
25.6
28.7
(7.0)
(2.2)
2.8
4.6
-39.2
-26.4
11.1
16.0
1.5
1.5
1.2
1.2
0.4
0.5
0.5
2.4
(1.0)
-
1.6
2.4
0.2
0.8
0.1
-
12.2
33.6
1.3
1.6
0.4
1.6
(80.0)
(44.8)
(INR b)
FY24 FY25E
115.6
18.9
20.6
56.7
17.8
5.7
4.5
1.5
11.9
0.1
11.8
3.9
(0.0)
32.4
8.0
8.0
87.9
115.2
(0.3)
18.5
-10.1
16.1
5.8
4.8
1.8
9.6
(1.0)
10.7
3.5
0.1
32.7
7.1
6.2
(22.9)
Buy
4Q
31.1
11.8
5.6
60.2
18.0
1.5
1.1
0.5
3.4
(0.1)
3.5
1.3
(0.0)
36.7
2.2
2.1
90.3
1Q
28.1
1.6
4.9
19.2
17.3
1.5
1.1
0.4
2.7
-
2.7
0.9
(0.0)
32.3
1.9
1.9
49.3
4QE
32.8
5.6
6.2
11.1
19.0
1.4
1.3
0.5
4.0
-
4.0
1.6
-
40.3
2.4
2.4
12.1
CMP: INR834 | TP: INR970 (+16%)
Sales volume is expected to decline 2% YoY. Realization is
estimated to decline ~12% YoY.
EBITDA/t is estimated at INR651 vs. INR1,021/INR360 in
3QFY24/2QFY25.
Consolidated quarterly performance
Y/E March
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Expense
Extra-Ord. Exp. (Inc.)
PBT
Tax
Prior Period Tax Adj.
Rate (%)
Reported PAT
Adj. PAT
Change (YoY %)
1Q
17.3
4.6
2.0
(23.6)
11.3
0.6
0.3
0.1
1.2
-
1.2
0.4
-
32.7
0.8
0.8
(29.4)
FY24
2Q
15.7
14.6
2.2
32.5
13.8
0.6
0.3
0.1
1.4
-
1.4
0.5
-
32.0
1.0
0.9
51.9
JK Lakshmi
EPS CHANGE (%): FY25|26: -1.0|-1.7
We expect opex/t to decline ~6% YoY. Variable cost/t is
expected to decline ~10% YoY.
Depreciation/interest costs are expected to increase 14%
YoY (each). Adj. PAT is estimated to decline ~64% YoY.
FY25
2Q
12.3
(21.6)
0.9
(58.9)
7.2
0.7
0.4
0.1
(0.2)
-
(0.2)
(0.1)
-
46.2
(0.1)
(0.1)
(115.1)
FY24
67.9
5.2
10.5
25.4
15.5
2.5
1.5
0.7
7.2
(0.1)
7.3
2.4
-
33.4
4.9
4.7
29.9
Buy
3Q
17.0
9.0
3.0
63.1
17.7
0.7
0.4
0.2
2.1
(0.1)
2.2
0.7
-
32.7
1.5
1.4
80.1
4Q
17.8
(4.4)
3.4
44.6
18.9
0.7
0.4
0.3
2.5
-
2.5
0.9
-
35.1
1.6
1.6
42.7
1Q
15.6
(9.6)
2.2
13.3
14.2
0.7
0.5
0.1
1.2
-
1.2
0.5
-
43.6
0.7
0.7
(10.4)
3QE
14.8
(13.1)
1.9
(37.3)
12.8
0.7
0.4
0.1
0.8
-
0.8
0.4
-
46.2
0.5
0.5
NA
4QE
17.8
0.1
2.9
(13.0)
16.4
0.8
0.5
0.2
1.9
-
1.9
0.5
-
25.0
1.4
1.5
(2.1)
(INR b)
FY25E
60.6
(10.7)
7.9
(24.6)
13.1
3.0
1.8
0.5
3.7
-
3.7
1.3
-
34.6
2.4
2.6
(44.1)
January 2025
9
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
CMP: INR966 | TP: INR950 (-2%)
Volume is expected to increase 9% YoY and realization is
expected to decline ~12% YoY.
EBITDA/t is estimated at INR742 vs. INR988/INR695 in
3QFY24/2QFY25.
Standalone quarterly performance
Y/E March
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Expense
Extra-Ord Exp./(Inc.)
PBT
Tax
Prior Year Tax Adj.
Rate (%)
Reported PAT
Adj. PAT
Change (YoY %)
The Ramco Cements
EPS CHANGE (%): FY25|26: +4.8|+3.5
Variable cost/t is expected to decline 8% YoY. Opex/t is
expected to decline 9% YoY.
It is estimated to report an exceptional gain of INR4b on
account of the sale of non-core assets. Adj. PAT is estimated
to decline 65% YoY.
FY25
2Q
20.4
(12.5)
3.1
(21.7)
15.3
1.7
1.2
0.1
0.3
-
0.3
0.1
-
26.9
0.3
0.3
(74.7)
FY24
93.5
14.9
15.5
31.4
16.6
6.4
4.2
0.4
5.4
-
5.4
1.5
-
27.3
3.9
3.9
15.0
(INR b)
FY25E
89.4
(4.4)
15.0
(3.2)
16.8
6.9
4.6
0.4
4.0
(4.0)
8.0
2.2
-
27.5
5.8
2.9
(27.2)
Neutral
1Q
22.4
26.4
3.4
13.6
15.2
1.5
0.9
0.1
1.1
-
1.1
0.3
-
27.0
0.8
0.8
(29.7)
FY24
2Q
23.3
30.5
4.0
116.9
17.1
1.6
1.2
0.1
1.4
-
1.4
0.4
-
26.7
1.0
1.0
783.2
3Q
21.1
4.8
4.0
38.9
18.8
1.7
1.0
0.1
1.3
-
1.3
0.4
-
30.8
0.9
0.9
38.6
4Q
26.7
4.0
4.2
1.0
15.6
1.7
1.0
0.1
1.6
-
1.6
0.4
-
25.2
1.2
1.2
(20.4)
1Q
20.9
(6.8)
3.2
(6.5)
15.3
1.7
1.1
0.1
0.5
-
0.5
0.1
-
26.3
0.4
0.4
(55.0)
3QE
20.2
(3.9)
3.2
(18.2)
16.0
1.7
1.1
0.1
0.5
(4.0)
4.5
1.2
-
27.5
3.2
0.3
(64.8)
4QE
27.9
4.3
5.5
31.3
19.6
1.8
1.1
0.1
2.7
-
2.7
0.7
-
27.8
1.9
1.9
59.3
CMP: INR25,000| TP: INR25,495 (-2%)
Volume is expected to increase 2% YoY and blended
realization is likely to dip 8% YoY.
We estimate EBITDA/t at INR995 vs. INR1,387/INR780 in
3QFY24/2QFY25.
Standalone quarterly performance
Y/E March
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Exp.
Extra-Ord. Exp./(Inc.)
PBT
Tax
Rate (%)
Reported PAT
Prior Period Tax Adj.
Adj. PAT
Change (YoY %)
1Q
49.7
18.3
9.3
13.9
18.8
3.1
0.8
1.6
7.1
0.0
7.1
1.3
18.2
5.8
0.0
5.8
84.2
Shree Cement
EPS CHANGE (%): FY25|26: -2.4|-2.0
Variable cost/t is estimated to decline 3% YoY. Opex/t is
estimated to decline 1% YoY.
Depreciation is estimated to increase 93% YoY due to the
commissioning of new capacities in 2HFY24. Adj. PAT is
estimated to dip 68% YoY.
3Q
49.0
20.4
12.3
74.3
25.2
3.5
0.6
1.4
9.7
0.0
9.7
2.3
24.0
7.3
0.0
7.3
165.3
4Q
50.7
6.0
13.3
48.7
26.2
6.3
0.6
1.4
7.7
0.0
7.7
1.1
14.3
6.6
0.0
6.6
68.8
1Q
48.3
-2.7
9.2
-1.7
19.0
6.4
0.6
1.3
3.5
0.0
3.5
0.3
9.4
3.2
0.0
3.2
-45.3
FY25
2Q
3QE
37.3
46.1
-18.3
-6.0
5.9
9.0
-31.9
-26.8
15.9
19.6
6.7
6.7
0.6
0.6
1.8
1.4
0.4
3.2
0.0
0.0
0.4
3.2
-0.5
0.8
-108.1
25.0
0.9
2.4
0.0
0.0
0.9
2.4
-81.0
-67.8
4QE
52.5
3.5
12.1
-8.9
23.0
6.8
0.6
1.2
5.9
0.0
5.9
1.8
31.0
4.1
0.0
4.1
-38.2
FY24
195.0
15.8
43.6
48.3
22.4
16.1
2.6
5.6
30.5
0.0
30.5
5.8
19.0
24.7
0.0
24.7
110.3
(INR b)
FY25E
184.2
-5.5
36.2
-17.0
19.7
26.6
2.3
5.7
13.0
0.0
13.0
2.5
19.0
10.6
0.0
10.6
-57.2
Neutral
FY24
2Q
45.6
20.6
8.7
66.3
19.1
3.3
0.7
1.3
6.0
0.0
6.0
1.1
17.6
4.9
0.0
4.9
159.1
January 2025
10
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
CMP: INR13,800 | TP: INR11,450 (+21%)
Sales volume (consolidated) is expected to increase 10% YoY
and blended realization is likely to decline 8% YoY.
RMC revenue is expected to increase 10% YoY, whereas
white cement revenue is expected to increase 1% YoY.
We expect EBITDA/t at INR925 vs. INR1,191/INR725 in
3QFY24/2QFY25.
Consolidated performance
Net Sales
Change (YoY %)
EBITDA
Change (YoY %)
Margin (%)
Depreciation
Interest
Other Income
PBT before EO Expense
Extra-Ord. Expense
PBT after EO Expense
Tax
Prior Period Tax Adj.
Rate (%)
Reported PAT
Minority Interest
Adj. PAT
Change (YoY %)
1Q
177.4
17.0
30.5
-1.5
17.2
7.5
2.1
1.7
22.6
-
22.6
5.8
0.0
25.5
16.9
0.0
16.9
6.3
FY24
2Q
3Q
160.1
167.4
15.3
7.9
25.5
32.5
36.7
39.3
15.9
19.4
8.0
7.8
2.3
2.6
1.7
1.4
16.9
23.5
-
-
16.9
23.5
4.1
5.8
0.0
0.0
24.3
24.7
12.8
17.7
0.0
-0.1
12.8
17.8
69.6
67.9
UltraTech Cement
EPS CHANGE (%): FY25|26: -1.4|-0.6
Variable cost per ton is estimated to decline 5% YoY and
opex/t is likely to dip 4% YoY.
EBITDA is estimated to decline 14% YoY and OPM is
expected to contract 3.1pp YoY to ~16%.
Depreciation/interest expenses are estimated to increase
16%/25% YoY. Adj. PAT is expected to decline 27% YoY.
FY25
2Q
156.3
-2.4
20.2
-20.9
12.9
9.0
3.2
2.2
10.2
-
10.2
1.9
0.0
18.8
8.3
0.1
8.2
-36.0
FY24
709.1
12.1
129.7
22.1
18.3
31.5
9.7
6.2
94.7
0.7
94.0
24.2
0.0
25.7
69.8
-0.2
70.6
39.2
Buy
4Q
204.2
9.4
41.1
23.8
20.1
8.1
2.6
1.4
31.7
0.7
31.0
8.5
0.0
27.5
22.5
-0.1
23.1
38.7
1Q
180.7
1.9
30.4
-0.3
16.8
8.4
2.6
1.7
21.1
(0.3)
21.4
4.5
0.0
20.9
16.9
0.0
16.7
-1.0
3QE
170.3
1.7
27.9
-14.4
16.4
9.1
3.3
1.7
17.2
-
17.2
4.3
0.0
25.0
12.9
0.0
12.9
-27.3
4QE
218.7
7.1
45.0
9.3
20.6
9.4
3.6
1.8
33.7
-
33.7
9.5
0.0
28.2
24.2
0.0
24.2
4.8
(INR b)
FY25E
726.0
2.4
123.4
-4.8
17.0
35.9
12.6
7.3
82.2
(0.3)
82.5
20.2
0.0
24.5
62.3
0.0
62.0
-12.1
Investment in securities market are subject to market risks. Read all the related documents carefully before investing.
January 2025
11
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
NOTES
January 2025
12
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
Explanation of Investment Rating
Investment Rating
BUY
SELL
NEUTRAL
UNDER REVIEW
NOT RATED
Expected return (over 12-month)
>=15%
< - 10%
> - 10 % to 15%
Rating may undergo a change
We have forward looking estimates for the stock but we refrain from assigning recommendation
*In case the recommendation given by the Research Analyst is inconsistent with the investment rating legend for a continuous period of 30 days, the Research Analyst shall within following 30 days take
appropriate measures to make the recommendation consistent with the investment rating legend.
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No
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January 2025
13
 Motilal Oswal Financial Services
December 2024 Results Preview | Sector: Cement
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January 2025
14