ACC Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: July 3, 2025, 11:52 am

Market Cap	36,785 Cr.
Current Price	1,959
High / Low	2,791/1,775
Stock P/E	15.9
Book Value	988
Dividend Yield	0.39 %
ROCE	17.4 %
ROE	13.2 %
Face Value	10.0
PEG Ratio	1.45

Stock P/E, Current Price, and Intrinsic Value Over Time

Stock P/E Current Price Intrinsic Value

View Share Price Target for ACC Ltd

Competitors of ACC Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Bheema Cements Ltd	52.7 Cr.	16.2	35.3/16.2		3.95	0.00 %	13.1 %	108 %	10.0
UltraTech Cement Ltd	3,59,370 Cr.	12,195	12,341/10,048	58.7	2,399	0.58 %	10.9 %	9.34 %	10.0
The Ramco Cements Ltd	25,638 Cr.	1,085	1,085/765	227	317	0.23 %	4.82 %	1.54 %	1.00
The India Cements Ltd	10,648 Cr.	344	386/239		329	0.00 %	4.22 %	7.15 %	10.0
Star Cement Ltd	8,647 Cr.	214	248/172	51.2	71.2	0.00 %	8.38 %	6.04 %	1.00
Industry Average	38,349.67 Cr	2,135.08		58.11	557.07	0.58%	8.32%	85.82%	7.13

All Competitor Stocks of ACC Ltd

Quarterly Result

Metric	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025
Sales	4,427	4,468	3,987	4,537	4,791	5,201	4,435	4,914	5,409	5,155	4,614	5,927	6,067
Expenses	3,792	4,042	3,971	4,158	4,322	4,430	3,885	4,010	4,572	4,476	4,178	4,812	5,236
Operating Profit	635	426	16	379	469	771	549	905	837	679	436	1,116	830
OPM %	14%	10%	0%	8%	10%	15%	12%	18%	15%	13%	9%	19%	14%
Other Income	62	58	56	-35	55	80	212	94	350	73	124	649	330
Interest	11	15	18	19	15	25	29	34	67	33	33	28	14
Depreciation	154	165	173	173	177	200	213	235	237	235	242	260	265
Profit before tax	532	305	-118	152	331	626	519	729	883	484	284	1,476	882
Tax %	26%	25%	-26%	26%	29%	25%	25%	26%	-7%	26%	30%	26%	15%
Net Profit	396	227	-87	113	236	466	388	538	943	360	200	1,092	751
EPS in Rs	21.10	12.11	-4.65	6.03	12.55	24.82	20.65	28.63	50.23	19.15	10.63	58.14	39.99

Last Updated: May 31, 2025, 9:57 am

Below is a detailed analysis of the quarterly data for ACC Ltd based on the most recent figures (Mar 2025) and their trends compared to the previous period:

For Sales, as of Mar 2025, the value is 6,067.00 Cr.. The value appears strong and on an upward trend. It has increased from 5,927.00 Cr. (Dec 2024) to 6,067.00 Cr., marking an increase of 140.00 Cr..
For Expenses, as of Mar 2025, the value is 5,236.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 4,812.00 Cr. (Dec 2024) to 5,236.00 Cr., marking an increase of 424.00 Cr..
For Operating Profit, as of Mar 2025, the value is 830.00 Cr.. The value appears to be declining and may need further review. It has decreased from 1,116.00 Cr. (Dec 2024) to 830.00 Cr., marking a decrease of 286.00 Cr..
For OPM %, as of Mar 2025, the value is 14.00%. The value appears to be declining and may need further review. It has decreased from 19.00% (Dec 2024) to 14.00%, marking a decrease of 5.00%.
For Other Income, as of Mar 2025, the value is 330.00 Cr.. The value appears to be declining and may need further review. It has decreased from 649.00 Cr. (Dec 2024) to 330.00 Cr., marking a decrease of 319.00 Cr..
For Interest, as of Mar 2025, the value is 14.00 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 28.00 Cr. (Dec 2024) to 14.00 Cr., marking a decrease of 14.00 Cr..
For Depreciation, as of Mar 2025, the value is 265.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 260.00 Cr. (Dec 2024) to 265.00 Cr., marking an increase of 5.00 Cr..
For Profit before tax, as of Mar 2025, the value is 882.00 Cr.. The value appears to be declining and may need further review. It has decreased from 1,476.00 Cr. (Dec 2024) to 882.00 Cr., marking a decrease of 594.00 Cr..
For Tax %, as of Mar 2025, the value is 15.00%. The value appears to be improving (decreasing) as expected. It has decreased from 26.00% (Dec 2024) to 15.00%, marking a decrease of 11.00%.
For Net Profit, as of Mar 2025, the value is 751.00 Cr.. The value appears to be declining and may need further review. It has decreased from 1,092.00 Cr. (Dec 2024) to 751.00 Cr., marking a decrease of 341.00 Cr..
For EPS in Rs, as of Mar 2025, the value is 39.99. The value appears to be declining and may need further review. It has decreased from 58.14 (Dec 2024) to 39.99, marking a decrease of 18.15.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: June 16, 2025, 6:16 pm

Metric	Dec 2013	Dec 2014	Dec 2015	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023n n 15m	Mar 2024	Mar 2025
Sales	11,062	11,646	11,706	10,990	13,285	14,802	15,658	13,786	16,152	22,210	19,959	21,762
Expenses	9,416	10,116	10,123	9,532	11,370	12,754	13,245	11,431	13,154	20,285	16,897	18,701
Operating Profit	1,646	1,529	1,583	1,458	1,915	2,048	2,413	2,355	2,998	1,925	3,062	3,061
OPM %	15%	13%	14%	13%	14%	14%	15%	17%	19%	9%	15%	14%
Other Income	265	241	-90	115	137	153	332	50	164	196	735	1,175
Interest	114	83	65	79	99	88	86	57	55	77	155	108
Depreciation	584	568	663	609	644	603	606	639	601	841	885	1,001
Profit before tax	1,214	1,120	766	885	1,310	1,510	2,053	1,709	2,506	1,203	2,757	3,127
Tax %	11%	-3%	25%	26%	29%	-1%	33%	16%	26%	26%	15%	23%
Net Profit	1,095	1,162	587	658	925	1,521	1,378	1,430	1,863	885	2,335	2,402
EPS in Rs	58.31	61.88	31.30	35.06	49.23	80.97	73.35	76.16	99.21	47.13	124.34	127.92
Dividend Payout %	52%	55%	54%	49%	53%	17%	19%	18%	59%	20%	6%	6%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2024-2025
YoY Net Profit Growth (%)	2.87%
Change in YoY Net Profit Growth (%)	0.00%

ACC Ltd has shown a consistent positive trend in YoY Net Profit Growth (%) in the last 1 years from 2024-2025 to 2024-2025.

Growth

Compounded Sales Growth
10 Years:	6%
5 Years:	7%
3 Years:	10%
TTM:	9%

Compounded Profit Growth
10 Years:	7%
5 Years:	11%
3 Years:	7%
TTM:	7%

Stock Price CAGR
10 Years:	3%
5 Years:	8%
3 Years:	-3%
1 Year:	-28%

Return on Equity
10 Years:	12%
5 Years:	12%
3 Years:	11%
Last Year:	13%

Last Updated: Unknown

Balance Sheet

Last Updated: June 16, 2025, 12:34 pm

Month	Dec 2013	Dec 2014	Dec 2015	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023	Mar 2024	Mar 2025
Equity Capital	188	188	188	188	188	188	188	188	188	188	188	188
Reserves	7,625	8,030	8,233	8,625	9,168	10,344	11,356	12,511	14,121	13,950	16,140	18,367
Borrowings	35	0	0	0	0	0	0	102	126	153	355	430
Other Liabilities	4,253	4,464	4,379	4,581	5,490	5,524	5,592	5,399	6,604	6,252	6,685	6,428
Total Liabilities	12,101	12,682	12,800	13,394	14,846	16,056	17,136	18,200	21,039	20,544	23,368	25,413
Fixed Assets	5,570	5,666	5,331	7,568	7,280	7,088	7,027	6,694	6,750	7,512	10,007	10,829
CWIP	832	1,956	2,396	261	269	398	446	548	1,216	1,684	986	2,061
Investments	2,126	1,385	1,314	117	95	104	116	129	150	163	811	1,509
Other Assets	3,573	3,675	3,759	5,448	7,202	8,466	9,547	10,828	12,923	11,185	11,564	11,013
Total Assets	12,101	12,682	12,800	13,394	14,846	16,056	17,136	18,200	21,039	20,544	23,368	25,413

Below is a detailed analysis of the balance sheet data for ACC Ltd based on the most recent figures (Mar 2025) and their trends compared to the previous period:

For Equity Capital, as of Mar 2025, the value is 188.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 188.00 Cr..
For Reserves, as of Mar 2025, the value is 18,367.00 Cr.. The value appears strong and on an upward trend. It has increased from 16,140.00 Cr. (Mar 2024) to 18,367.00 Cr., marking an increase of 2,227.00 Cr..
For Borrowings, as of Mar 2025, the value is 430.00 Cr.. The value appears to be increasing, which may not be favorable. Additionally, since Reserves exceed Borrowings, this is considered a positive sign. It has increased from 355.00 Cr. (Mar 2024) to 430.00 Cr., marking an increase of 75.00 Cr..
For Other Liabilities, as of Mar 2025, the value is 6,428.00 Cr.. The value appears to be improving (decreasing). It has decreased from 6,685.00 Cr. (Mar 2024) to 6,428.00 Cr., marking a decrease of 257.00 Cr..
For Total Liabilities, as of Mar 2025, the value is 25,413.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 23,368.00 Cr. (Mar 2024) to 25,413.00 Cr., marking an increase of 2,045.00 Cr..
For Fixed Assets, as of Mar 2025, the value is 10,829.00 Cr.. The value appears strong and on an upward trend. It has increased from 10,007.00 Cr. (Mar 2024) to 10,829.00 Cr., marking an increase of 822.00 Cr..
For CWIP, as of Mar 2025, the value is 2,061.00 Cr.. The value appears strong and on an upward trend. It has increased from 986.00 Cr. (Mar 2024) to 2,061.00 Cr., marking an increase of 1,075.00 Cr..
For Investments, as of Mar 2025, the value is 1,509.00 Cr.. The value appears strong and on an upward trend. It has increased from 811.00 Cr. (Mar 2024) to 1,509.00 Cr., marking an increase of 698.00 Cr..
For Other Assets, as of Mar 2025, the value is 11,013.00 Cr.. The value appears to be declining and may need further review. It has decreased from 11,564.00 Cr. (Mar 2024) to 11,013.00 Cr., marking a decrease of 551.00 Cr..
For Total Assets, as of Mar 2025, the value is 25,413.00 Cr.. The value appears strong and on an upward trend. It has increased from 23,368.00 Cr. (Mar 2024) to 25,413.00 Cr., marking an increase of 2,045.00 Cr..

Notably, the Reserves (18,367.00 Cr.) exceed the Borrowings (430.00 Cr.), indicating a solid financial buffer.

Overall, while many items appear to show a positive trend, any significant downward movement or items where Borrowings exceed Reserves warrant further investigation.

Reserves and Borrowings Chart

Cash Flow

Month	Month		Dec 2013	Dec 2014	Dec 2015	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023
Cash from Operating Activity +	1,063	1,352	1,457	1,390	1,554	1,118	2,255	2,219	2,835	-1,235	2,995	1,711
Cash from Investing Activity +	-862	-1,457	-904	-533	-379	-364	-321	-535	-988	-4,637	-1,205	-1,262
Cash from Financing Activity +	-834	-837	-716	-430	-426	-380	-374	-327	-331	-1,238	-443	-1,002
Net Cash Flow	-633	-942	-164	426	750	374	1,559	1,357	1,517	-7,110	1,347	-553

Free Cash Flow

Month	Dec 2013	Dec 2014	Dec 2015	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023n n 15m	Mar 2024	Mar 2025
Free Cash Flow	-34.00	1.00	1.00	1.00	1.00	2.00	2.00	-100.00	-124.00	1.00	-352.00	-427.00

Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)

Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.

Free Cash Flow Chart

Financial Efficiency Indicators

Month	Dec 2012	Dec 2013	Dec 2014	Dec 2015	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023	Mar 2024
Debtor Days	10	13	13	15	18	18	21	15	12	10	14	15
Inventory Days	239	231	233	235	278	261	263	153	131	162	109	117
Days Payable	139	132	139	173	286	337	301	198	207	243	110	121
Cash Conversion Cycle	110	112	106	77	10	-58	-17	-30	-64	-70	13	12
Working Capital Days	-55	-59	-54	-53	-64	-51	-28	-42	-62	-71	37	21
ROCE %	24%	17%	15%	12%	11%	16%	16%	19%	16%	19%	9%	17%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Sep 2021	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
Promoters	54.53%	54.53%	54.53%	54.53%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%
FIIs	13.69%	13.86%	12.85%	12.21%	11.42%	11.95%	10.05%	9.98%	7.10%	6.24%	6.17%	5.64%
DIIs	19.28%	19.16%	19.89%	20.56%	18.95%	18.64%	19.51%	19.35%	22.79%	24.14%	24.64%	24.82%
Government	0.15%	0.15%	0.15%	0.15%	0.15%	0.15%	0.15%	0.15%	0.15%	0.15%	0.15%	0.15%
Public	12.35%	12.30%	12.58%	12.54%	12.78%	12.55%	13.57%	13.80%	13.26%	12.76%	12.33%	12.68%
No. of Shareholders	1,25,552	1,22,347	1,35,310	1,37,391	1,41,922	1,31,412	1,70,373	1,77,178	1,67,639	1,64,547	1,49,893	1,68,397

Shareholding Pattern Chart

No. of Shareholders

Mutual Fund Holdings

Fund Name	No of Shares	AUM (%)	Amount Invested (Cr)	Previous Number of Shares	Previous Date	Percentage Change
HDFC Mid-Cap Opportunities Fund - Regular Plan	4,286,882	1.59	1122.76	4,286,882	2025-04-22 13:31:13	0%
Mirae Asset Large & Midcap Fund	2,208,938	1.53	578.53	2,208,938	2025-04-22 17:25:44	0%
SBI Contra Fund	1,443,171	1.1	377.97	1,443,171	2025-04-22 17:25:44	0%
SBI Large & Midcap Fund	1,358,440	1.39	355.78	1,358,440	2025-04-22 17:25:44	0%
Mirae Asset Midcap Fund	1,273,827	2	333.62	1,273,827	2025-04-22 17:25:44	0%
ICICI Prudential Value Discovery Fund	868,411	0.5	227.44	868,411	2025-04-22 17:25:44	0%
Aditya Birla Sun Life Frontline Equity Fund	788,861	0.71	206.61	788,861	2025-04-22 17:25:44	0%
ICICI Prudential Large & Mid Cap Fund	700,165	1.27	183.38	700,165	2025-04-22 17:25:44	0%
Franklin India Flexi Cap Fund	700,000	1.1	183.33	700,000	2025-04-22 17:25:44	0%
ICICI Prudential Multi Asset Fund	692,397	0.41	181.34	692,397	2025-04-22 17:25:44	0%

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 24	Mar 23	Dec 21	Dec 20	Dec 19
FaceValue	10.00	10.00	10.00	10.00	10.00
Basic EPS (Rs.)	124.42	47.13	99.21	76.16	73.35
Diluted EPS (Rs.)	124.09	47.01	98.94	75.98	73.17
Cash EPS (Rs.)	170.58	90.98	130.44	109.59	104.79
Book Value[Excl.RevalReserv]/Share (Rs.)	868.84	752.27	761.33	675.69	614.23
Book Value[Incl.RevalReserv]/Share (Rs.)	868.84	752.27	761.33	675.69	614.23
Revenue From Operations / Share (Rs.)	1061.70	1181.45	859.18	733.34	832.89
PBDIT / Share (Rs.)	189.08	120.58	170.48	136.81	145.28
PBIT / Share (Rs.)	142.10	75.83	138.52	102.83	113.03
PBT / Share (Rs.)	146.09	63.11	132.71	90.43	108.44
Net Profit / Share (Rs.)	123.60	46.23	98.49	75.61	72.53
NP After MI And SOA / Share (Rs.)	124.28	47.08	99.10	76.08	73.27
PBDIT Margin (%)	17.80	10.20	19.84	18.65	17.44
PBIT Margin (%)	13.38	6.41	16.12	14.02	13.57
PBT Margin (%)	13.76	5.34	15.44	12.33	13.01
Net Profit Margin (%)	11.64	3.91	11.46	10.30	8.70
NP After MI And SOA Margin (%)	11.70	3.98	11.53	10.37	8.79
Return on Networth / Equity (%)	14.30	6.26	13.01	11.26	11.93
Return on Capital Employeed (%)	15.45	9.56	17.32	14.42	17.08
Return On Assets (%)	9.99	4.30	8.85	7.85	8.03
Asset Turnover Ratio (%)	0.90	1.07	0.82	0.78	0.94
Current Ratio (X)	1.60	1.46	1.73	1.76	1.60
Quick Ratio (X)	1.29	1.18	1.51	1.57	1.36
Inventory Turnover Ratio (X)	4.08	6.27	5.04	4.16	3.82
Dividend Payout Ratio (NP) (%)	7.43	123.06	14.11	18.38	19.08
Dividend Payout Ratio (CP) (%)	5.39	63.08	10.67	12.70	13.25
Earning Retention Ratio (%)	92.57	-23.06	85.89	81.62	80.92
Cash Earning Retention Ratio (%)	94.61	36.92	89.33	87.30	86.75
Interest Coverage Ratio (X)	22.99	29.33	58.67	45.06	31.66
Interest Coverage Ratio (Post Tax) (X)	14.55	14.34	35.90	28.98	16.81
Enterprise Value (Cr.)	44959.80	30922.00	34164.54	24421.84	22513.41
EV / Net Operating Revenue (X)	2.25	1.39	2.12	1.77	1.44
EV / EBITDA (X)	12.65	13.64	10.66	9.50	8.24
MarketCap / Net Operating Revenue (X)	2.35	1.41	2.58	2.21	1.73
Retention Ratios (%)	92.56	-23.06	85.88	81.61	80.91
Price / BV (X)	2.87	2.22	2.91	2.40	2.35
Price / Net Operating Revenue (X)	2.35	1.41	2.58	2.21	1.73
EarningsYield	0.04	0.02	0.04	0.04	0.05

After reviewing the key financial ratios for ACC Ltd, here is a detailed analysis based on the latest available data and recent trends:

For FaceValue, as of Mar 24, the value is 10.00. This value is within the healthy range. There is no change compared to the previous period (Mar 23) which recorded 10.00.
For Basic EPS (Rs.), as of Mar 24, the value is 124.42. This value is within the healthy range. It has increased from 47.13 (Mar 23) to 124.42, marking an increase of 77.29.
For Diluted EPS (Rs.), as of Mar 24, the value is 124.09. This value is within the healthy range. It has increased from 47.01 (Mar 23) to 124.09, marking an increase of 77.08.
For Cash EPS (Rs.), as of Mar 24, the value is 170.58. This value is within the healthy range. It has increased from 90.98 (Mar 23) to 170.58, marking an increase of 79.60.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 868.84. It has increased from 752.27 (Mar 23) to 868.84, marking an increase of 116.57.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 868.84. It has increased from 752.27 (Mar 23) to 868.84, marking an increase of 116.57.
For Revenue From Operations / Share (Rs.), as of Mar 24, the value is 1,061.70. It has decreased from 1,181.45 (Mar 23) to 1,061.70, marking a decrease of 119.75.
For PBDIT / Share (Rs.), as of Mar 24, the value is 189.08. This value is within the healthy range. It has increased from 120.58 (Mar 23) to 189.08, marking an increase of 68.50.
For PBIT / Share (Rs.), as of Mar 24, the value is 142.10. This value is within the healthy range. It has increased from 75.83 (Mar 23) to 142.10, marking an increase of 66.27.
For PBT / Share (Rs.), as of Mar 24, the value is 146.09. This value is within the healthy range. It has increased from 63.11 (Mar 23) to 146.09, marking an increase of 82.98.
For Net Profit / Share (Rs.), as of Mar 24, the value is 123.60. This value is within the healthy range. It has increased from 46.23 (Mar 23) to 123.60, marking an increase of 77.37.
For NP After MI And SOA / Share (Rs.), as of Mar 24, the value is 124.28. This value is within the healthy range. It has increased from 47.08 (Mar 23) to 124.28, marking an increase of 77.20.
For PBDIT Margin (%), as of Mar 24, the value is 17.80. This value is within the healthy range. It has increased from 10.20 (Mar 23) to 17.80, marking an increase of 7.60.
For PBIT Margin (%), as of Mar 24, the value is 13.38. This value is within the healthy range. It has increased from 6.41 (Mar 23) to 13.38, marking an increase of 6.97.
For PBT Margin (%), as of Mar 24, the value is 13.76. This value is within the healthy range. It has increased from 5.34 (Mar 23) to 13.76, marking an increase of 8.42.
For Net Profit Margin (%), as of Mar 24, the value is 11.64. This value exceeds the healthy maximum of 10. It has increased from 3.91 (Mar 23) to 11.64, marking an increase of 7.73.
For NP After MI And SOA Margin (%), as of Mar 24, the value is 11.70. This value is within the healthy range. It has increased from 3.98 (Mar 23) to 11.70, marking an increase of 7.72.
For Return on Networth / Equity (%), as of Mar 24, the value is 14.30. This value is below the healthy minimum of 15. It has increased from 6.26 (Mar 23) to 14.30, marking an increase of 8.04.
For Return on Capital Employeed (%), as of Mar 24, the value is 15.45. This value is within the healthy range. It has increased from 9.56 (Mar 23) to 15.45, marking an increase of 5.89.
For Return On Assets (%), as of Mar 24, the value is 9.99. This value is within the healthy range. It has increased from 4.30 (Mar 23) to 9.99, marking an increase of 5.69.
For Asset Turnover Ratio (%), as of Mar 24, the value is 0.90. It has decreased from 1.07 (Mar 23) to 0.90, marking a decrease of 0.17.
For Current Ratio (X), as of Mar 24, the value is 1.60. This value is within the healthy range. It has increased from 1.46 (Mar 23) to 1.60, marking an increase of 0.14.
For Quick Ratio (X), as of Mar 24, the value is 1.29. This value is within the healthy range. It has increased from 1.18 (Mar 23) to 1.29, marking an increase of 0.11.
For Inventory Turnover Ratio (X), as of Mar 24, the value is 4.08. This value is within the healthy range. It has decreased from 6.27 (Mar 23) to 4.08, marking a decrease of 2.19.
For Dividend Payout Ratio (NP) (%), as of Mar 24, the value is 7.43. This value is below the healthy minimum of 20. It has decreased from 123.06 (Mar 23) to 7.43, marking a decrease of 115.63.
For Dividend Payout Ratio (CP) (%), as of Mar 24, the value is 5.39. This value is below the healthy minimum of 20. It has decreased from 63.08 (Mar 23) to 5.39, marking a decrease of 57.69.
For Earning Retention Ratio (%), as of Mar 24, the value is 92.57. This value exceeds the healthy maximum of 70. It has increased from -23.06 (Mar 23) to 92.57, marking an increase of 115.63.
For Cash Earning Retention Ratio (%), as of Mar 24, the value is 94.61. This value exceeds the healthy maximum of 70. It has increased from 36.92 (Mar 23) to 94.61, marking an increase of 57.69.
For Interest Coverage Ratio (X), as of Mar 24, the value is 22.99. This value is within the healthy range. It has decreased from 29.33 (Mar 23) to 22.99, marking a decrease of 6.34.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 24, the value is 14.55. This value is within the healthy range. It has increased from 14.34 (Mar 23) to 14.55, marking an increase of 0.21.
For Enterprise Value (Cr.), as of Mar 24, the value is 44,959.80. It has increased from 30,922.00 (Mar 23) to 44,959.80, marking an increase of 14,037.80.
For EV / Net Operating Revenue (X), as of Mar 24, the value is 2.25. This value is within the healthy range. It has increased from 1.39 (Mar 23) to 2.25, marking an increase of 0.86.
For EV / EBITDA (X), as of Mar 24, the value is 12.65. This value is within the healthy range. It has decreased from 13.64 (Mar 23) to 12.65, marking a decrease of 0.99.
For MarketCap / Net Operating Revenue (X), as of Mar 24, the value is 2.35. This value is within the healthy range. It has increased from 1.41 (Mar 23) to 2.35, marking an increase of 0.94.
For Retention Ratios (%), as of Mar 24, the value is 92.56. This value exceeds the healthy maximum of 70. It has increased from -23.06 (Mar 23) to 92.56, marking an increase of 115.62.
For Price / BV (X), as of Mar 24, the value is 2.87. This value is within the healthy range. It has increased from 2.22 (Mar 23) to 2.87, marking an increase of 0.65.
For Price / Net Operating Revenue (X), as of Mar 24, the value is 2.35. This value is within the healthy range. It has increased from 1.41 (Mar 23) to 2.35, marking an increase of 0.94.
For EarningsYield, as of Mar 24, the value is 0.04. This value is below the healthy minimum of 5. It has increased from 0.02 (Mar 23) to 0.04, marking an increase of 0.02.

Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of ACC Ltd as of July 4, 2025 is: 1,665.36

Calculation basis:

Fair value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.

This formula allows us to gauge the fair value of the stock by analyzing its fundamental indicators.

As of July 4, 2025, ACC Ltd is Overvalued by 14.99% compared to the current share price 1,959.00

Intrinsic Value of ACC Ltd as of July 4, 2025 is: 1,847.36

Calculation basis:

Intrinsic value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100) * (1 + EPS CAGR for Last 5 Years)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.
EPS CAGR (Compound Annual Growth Rate): Represents the geometric mean growth rate of earnings per share over the last 5 years. It provides insight into the historical growth trajectory of the company's earnings.

This formula allows us to gauge the intrinsic value of the stock by analyzing its fundamental indicators along with EPS growth.

As of July 4, 2025, ACC Ltd is Overvalued by 5.70% compared to the current share price 1,959.00

Last 5 Year EPS CAGR: 10.93%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The stock has a high average ROCE of 15.92%, which is a positive sign. The stock has a low average Working Capital Days of -40.08, which is a positive sign. The company has higher reserves (11,539.17 cr) compared to borrowings (100.08 cr), indicating strong financial stability. The company has shown consistent growth in sales (14.67 cr) and profit (138.83 cr) over the years.	The stock has a high average Cash Conversion Cycle of 16.75, which may not be favorable.

Stock Analysis

Considering all of the following key financial indicators, prospective investors are encouraged to conduct thorough research and seek professional guidance before considering any investment in ACC Ltd:
1. Net Profit Margin: 11.64%
  - Net Profit Margin: This metric indicates the percentage of profit a company makes from its total revenue. A higher net profit margin is generally desirable as it reflects better profitability.
2. ROCE: 15.45% (Industry Average ROCE: 8.32%)
  - ROCE (Return on Capital Employed): ROCE measures a company's profitability and the efficiency with which its capital is employed. A higher ROCE indicates efficient use of capital.
3. ROE%: 14.3% (Industry Average ROE: 85.82%)
  - ROE (Return on Equity): ROE measures a company's profitability relative to shareholders' equity. A higher ROE indicates efficient use of shareholders' funds.
4. Interest Coverage Ratio (Post Tax): 14.55
  - Interest Coverage Ratio: The interest coverage ratio measures a company's ability to cover its interest payments on outstanding debt. A ratio greater than 2 is generally considered healthy as it indicates the company can meet its interest obligations comfortably.
5. Quick Ratio: 1.29
  - Quick Ratio: The quick ratio assesses a company's ability to cover its short-term liabilities with its most liquid assets. A ratio higher than 1 suggests the company can meet its short-term obligations without relying heavily on inventory.
6. Stock P/E: 15.9 (Industry average Stock P/E: 58.11)
  - Stock P/E (Price-to-Earnings) Ratio: The P/E ratio compares a company's current share price to its earnings per share. A lower P/E ratio relative to industry peers or historical values may indicate that the stock is undervalued.
7. Total Debt / Equity: 0
  - Total Debt / Equity: This ratio measures a company's financial leverage by comparing its total debt to its total equity. A lower ratio indicates lower financial risk and greater financial stability.
The current analysis is available for review. It's important to conduct thorough research and consider consulting with financial professionals before making any investment decisions.
Stock Rating:

About the Company - Qualitative Analysis

ACC Ltd. is a Public Limited Listed company incorporated on 01/08/1936 and has its registered office in the State of Gujarat, India. Company's Corporate Identification Number(CIN) is L26940GJ1936PLC149771 and registration number is 149771. Currently Company is involved in the business activities of Manufacture of clinkers and cement. Company's Total Operating Revenue is Rs. 21668.11 Cr. and Equity Capital is Rs. 187.99 Cr. for the Year ended 31/03/2025.

INDUSTRY	ADDRESS	CONTACT
Cement	Adani Corporate House, Shantigram Near Vaishnodevi Circle, Ahmedabad Gujarat 382421	acc-investorsupport@adani.com https://www.acclimited.com

Management
Name	Position Held
Mr. Karan Adani	Chairman (Non - Executive) & Non Independent Direc
Mr. Vinod Bahety	WholeTime Director & CEO
Mr. Vinay Prakash	Non Exe.Non Ind.Director
Mr. Arun Kumar Anand	Non Exe.Non Ind.Director
Mr. Sandeep Singhi	Ind. Non-Executive Director
Mr. Nitin Shukla	Ind. Non-Executive Director
Mr. Rajeev Agarwal	Ind. Non-Executive Director
Ms. Ameera Shah	Ind. Non-Executive Director

FAQ

What is the intrinsic value of ACC Ltd?

ACC Ltd's intrinsic value (as of 04 July 2025) is 1665.36 — 14.99% lower the current market price of 1,959.00, indicating overvalued. Calculated using the PE ratio method, this valuation considers the company's 36,785 Cr. market cap, FY2025-2026 high/low of 2,791/1,775, reserves of 18,367 Cr, and liabilities of 25,413 Cr.

What is the Market Cap of ACC Ltd?

The Market Cap of ACC Ltd is 36,785 Cr..

What is the current Stock Price of ACC Ltd as on 04 July 2025?

The current stock price of ACC Ltd as on 04 July 2025 is 1,959.

What is the High / Low of ACC Ltd stocks in FY 2025-2026?

In FY 2025-2026, the High / Low of ACC Ltd stocks is ₹2,791/1,775.

What is the Stock P/E of ACC Ltd?

The Stock P/E of ACC Ltd is 15.9.

What is the Book Value of ACC Ltd?

The Book Value of ACC Ltd is 988.

What is the Dividend Yield of ACC Ltd?

The Dividend Yield of ACC Ltd is 0.39 %.

What is the ROCE of ACC Ltd?

The ROCE of ACC Ltd is 17.4 %.

What is the ROE of ACC Ltd?

The ROE of ACC Ltd is 13.2 %.

What is the Face Value of ACC Ltd?

The Face Value of ACC Ltd is 10.0.