ACC posts lower net profit on accounting changes

19 Apr 2012

Cement maker ACC Ltd., in which Switzerland's Holcim owns a 46-per cent stake, reported a net profit of Rs151.55 crore on a consolidated basis in Jan-March quarter, a 56.7 per cent fall compared with Rs350.17 crore posted during the same period a year ago.

The Mumbai-based firm said in a statement that net profit was impacted mainly by one-time charge of Rs341 crore following an accounting change in calculating depreciation method.

For the quarter under review, the company's total income rose to Rs 3,110.14 crore, compared with Rs 2,625.03 crore recorded during the same period of previous financial year.

During the quarter, ACC changed with retrospective effect, its method of providing depreciation on captive power plants. It recognised an additional depreciation charge of Rs 341 crore (including Rs 335 crore relating to earlier years disclosed as an exceptional item).

Hence, profit after tax in case of the earlier method of depreciation basis would have been Rs383 crore. This change would have no impact on EBITDA and cash profit for the quarter ended March 2012, it added.

Rising costs of fuel, raw materials and transportation costs had forced cement manufacturers to hike prices by 10 percent over the last year.