Under the approved corporate amalgamation scheme, the share swap merger ratio dictates that eligible shareholders of Orient Cement will receive 33 equity shares of Ambuja Cements (having a face value of ₹2 each) for every 100 equity shares of Orient Cement (having a face value of Re.1 each) they hold. This structured exchange ratio is designed to facilitate the smooth integration of Orient Cement into Ambuja Cements' broader national operational ecosystem, establishing a fixed equity transition framework for public and institutional investors alike.