Orient Cement Limited announced its unaudited financial results for the quarter and nine months ended December 31, 2025, following a Board Meeting held on January 29, 2026. For the third quarter of FY26, the company reported a profit after tax of ₹277.99 crore, a decrease compared to previous periods, influenced by various operational and accounting adjustments. Total income from operations for the quarter stood at ₹63,609.84 lakh. Expenses saw a significant rise, particularly in cost of materials consumed and power and fuel, leading to a lower profit before exceptional items and tax of ₹4,265.57 lakh. The company also reported an exceptional item of ₹643.30 lakh related to the implementation of new Labour Codes. This, combined with tax adjustments, resulted in a profit after tax of ₹2,779.94 lakh for the quarter. For the nine-month period ended December 31, 2025, total income was ₹2,14,589.75 lakh, and profit after tax was ₹28,225.87 lakh. The company's registered office has been shifted to Ahmedabad, Gujarat, effective January 9, 2026. Notably, the company is undergoing a Scheme of Amalgamation with Ambuja Cements Limited, with an appointed date of May 1, 2025. Upon effectiveness, shareholders of Orient Cement will receive 33 equity shares of Ambuja Cements for every 100 shares held. The company also became a subsidiary of Ambuja Cements Limited following an acquisition of 46.66% stake on April 22, 2025, with an open offer completing on June 18, 2025.