ACC Ltd: Intrinsic Value & Share Price Analysis

Q: What is the intrinsic value of ACC Ltd and is it undervalued?

As of 24 April 2026, ACC Ltd's intrinsic value is 1487.27, which is 11.99% higher than the current market price of 1,328.00, suggesting the stock is undervalued. Calculated using the PE ratio method factoring in ROE (13.2 %), book value (1,061), dividend yield (0.56 %), and 5-year EPS CAGR.

Q: What is the current share price and 52-week range of ACC Ltd?

ACC Ltd is trading at 1,328.00 as of 24 April 2026, with a FY2026-2027 high of 2,123 and low of 1,250. The stock is currently near its 52-week low. Market cap stands at 24,936 Cr..

Q: Is ACC Ltd financially healthy?

Key indicators: ROCE of 17.4 % indicates efficient capital utilization. Dividend yield is 0.56 %.

Q: Is ACC Ltd profitable and how is the profit trend?

ACC Ltd reported a net profit of 2,402 Cr in Mar 2025 on revenue of 21,762 Cr. Compared to 1,863 Cr in Dec 2021, the net profit shows an improving trend.

Fair Value

₹1,116.55Overvalued by 15.92%vs CMP ₹1,328.00

P/E (9.9) × ROE (13.2%) × BV (₹1,061.00) × DY (0.56%)

₹1,487.27Undervalued by 11.99%vs CMP ₹1,328.00

MoS: +10.7% (Thin)Confidence: 42/100 (Low)Models: 3 Under, 3 Fair, 3 Over

Model	Category	Value	Weight	Signal
PE-ROE	Earnings	₹1,198.04	23%	Fair (-9.8%)
Graham Number	Earnings	₹1,835.32	16%	Under (+38.2%)
Earnings Power	Earnings	₹908.75	11%	Over (-31.6%)
DCF	Cash Flow	₹2,076.39	14%	Under (+56.4%)
Net Asset Value	Assets	₹1,061.56	7%	Over (-20.1%)
EV/EBITDA	Enterprise	₹2,137.44	9%	Under (+61%)
Earnings Yield	Earnings	₹1,411.00	7%	Fair (+6.3%)
ROCE Capital	Returns	₹1,306.68	7%	Fair (-1.6%)
Revenue Multiple	Revenue	₹1,158.96	5%	Over (-12.7%)
Consensus (9 models)		₹1,487.27	100%	Undervalued

PE-ROE · Graham · EPV · DCF · NAV · EV/EBITDA · DDM · Earnings Yield · ROCE Capital · Revenue Multiple | CoE: 12% · Terminal: 4% · EPS CAGR: 7.3%

*Investments are subject to market risks

Analyst Summary

ACC Ltd operates in the Cement segment, NSE: ACC | BSE: 500410, current market price is ₹1,328.00, market cap is 24,936 Cr.. At a glance, stock P/E is 9.91, ROE is 13.2 %, ROCE is 17.4 %, book value is 1,061, dividend yield is 0.56 %. The latest intrinsic value estimate is ₹1,487.27, which is about 12.0% above the current price, so the page currently reads as potentially undervalued rather than fully priced. On operating trend, latest reported sales are about ₹21,762 Cr versus the prior period change of 9.0%, while latest net profit is about ₹2,402 Cr with a prior-period change of 2.8%. The 52-week range shown on this page is 2,123/1,250, which helps frame where the current quote sits within its recent trading band. Business context: About the Company - Qualitative AnalysisACC 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 L26940GJ1936PLC14…

This summary is generated from the stock page data available for ACC Ltd: Intrinsic Value & Share Price Analysis and is refreshed automatically when the underlying metrics change.

Investment Snapshot

ACC Ltd scores 67/100 (Average)

Based on 5 dimensions: health, institutional flow, earnings quality, momentum, and peer comparison

Stock Health81/100 · Strong

ROCE 17.4% GoodROE 13.2% GoodD/E 0.00 Low debtInterest Coverage 0.0x RiskyProfitable 5/5 years Consistent

Smart Money60/100 · Moderate

FII holding up 1.16% (6mo) AccumulatingDII holding down 3.55% MF sellingPromoter holding at 56.7% Stable

Earnings Quality60/100 · Moderate

OPM stable around 15% SteadyWorking capital: 6 days (improving) Efficient

Quarterly Momentum58/100 · Moderate

Revenue (4Q): +16% YoY GrowingProfit (4Q): +2% YoY PositiveOPM: 11.0% (down 8.0% YoY) Margin pressure

Industry Rank70/100 · Strong

P/E 9.9 vs industry 274.7 Cheaper than peersROCE 17.4% vs industry 8.9% Above peersROE 13.2% vs industry 85.5% Below peers3Y sales CAGR: 10% Moderate

Weights: Health 30% · Earnings Quality 25% · Momentum 20% · Industry Rank 15% · Smart Money 10%. Scores are computed from reported financials and recalculated daily. Not investment advice.

Share Price and Basic Stock Data

Last Updated: April 2, 2026, 2:32 am

Market Cap	24,936 Cr.
Current Price	1,328
Intrinsic Value	₹1,487.27
High / Low	2,123/1,250
Stock P/E	9.91
Book Value	1,061
Dividend Yield	0.56 %
ROCE	17.4 %
ROE	13.2 %
Face Value	10.0
PEG Ratio	1.36

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

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
ACC Ltd	24,936 Cr.	1,328	2,123/1,250	9.91	1,061	0.56 %	17.4 %	13.2 %	10.0
The Ramco Cements Ltd	22,294 Cr.	944	1,214/860	118	322	0.21 %	4.83 %	1.56 %	1.00
Dalmia Bharat Ltd	33,874 Cr.	1,806	2,496/1,700	28.3	943	0.50 %	5.58 %	4.15 %	2.00
The India Cements Ltd	11,070 Cr.	357	490/253		325	0.00 %	5.49 %	8.83 %	10.0
J K Cements Ltd	39,716 Cr.	5,140	7,566/4,510	37.8	839	0.29 %	14.0 %	13.9 %	10.0
Industry Average	34,326.20 Cr	1,677.64		274.74	574.27	0.69%	8.92%	85.54%	7.13

All Competitor Stocks of ACC Ltd

Quarterly Result

Metric	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025
Sales	4,537	4,791	5,201	4,435	4,914	5,409	5,199	4,634	5,972	6,115	6,087	6,005	6,483
Expenses	4,158	4,322	4,430	3,885	4,010	4,572	4,520	4,198	4,856	5,284	5,309	5,159	5,783
Operating Profit	379	469	771	549	905	837	679	436	1,116	830	778	846	700
OPM %	8%	10%	15%	12%	18%	15%	13%	9%	19%	14%	13%	14%	11%
Other Income	-35	55	80	212	94	350	73	124	649	330	70	225	91
Interest	19	15	25	29	34	67	33	33	28	14	30	29	26
Depreciation	173	177	200	213	235	237	235	242	260	265	255	279	306
Profit before tax	152	331	626	519	729	883	484	284	1,476	882	563	763	460
Tax %	26%	29%	25%	25%	26%	-7%	26%	30%	26%	15%	33%	-47%	12%
Net Profit	113	236	466	388	538	943	360	200	1,092	751	375	1,119	404
EPS in Rs	6.03	12.55	24.82	20.65	28.63	50.23	19.15	10.63	58.14	39.99	19.99	59.60	21.52

Last Updated: February 6, 2026, 9:49 pm

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: February 18, 2026, 1:47 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	TTM
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	24,689
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	21,535
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	3,154
OPM %	15%	13%	14%	13%	14%	14%	15%	17%	19%	9%	15%	14%	13%
Other Income	265	241	-90	115	137	153	332	50	164	196	735	1,175	717
Interest	114	83	65	79	99	88	86	57	55	77	155	108	99
Depreciation	584	568	663	609	644	603	606	639	601	841	883	1,001	1,104
Profit before tax	1,214	1,120	766	885	1,310	1,510	2,053	1,709	2,506	1,203	2,759	3,127	2,668
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	2,337	2,402	2,650
EPS in Rs	58.31	61.88	31.30	35.06	49.23	80.97	73.35	76.16	99.21	47.13	124.42	127.92	141.10
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 (%)	2.78%
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:	14%

Compounded Profit Growth
10 Years:	7%
5 Years:	11%
3 Years:	7%
TTM:	16%

Stock Price CAGR
10 Years:	3%
5 Years:	7%
3 Years:	-7%
1 Year:	-22%

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

Last Updated: September 4, 2025, 10:00 pm

Balance Sheet

Last Updated: December 4, 2025, 12:53 am

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	Sep 2025
Equity Capital	188	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	16,142	18,367	19,745
Borrowings	35	0	0	0	0	0	0	102	126	153	355	430	485
Other Liabilities	4,253	4,464	4,379	4,581	5,490	5,524	5,592	5,399	6,604	6,252	6,701	6,428	6,082
Total Liabilities	12,101	12,682	12,800	13,394	14,846	16,056	17,136	18,200	21,039	20,544	23,386	25,413	26,501
Fixed Assets	5,570	5,666	5,331	7,568	7,280	7,088	7,027	6,694	6,750	7,512	10,025	10,829	11,286
CWIP	832	1,956	2,396	261	269	398	446	548	1,216	1,684	986	2,061	1,941
Investments	2,126	1,385	1,314	117	95	104	116	129	150	163	811	1,509	51
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	13,223
Total Assets	12,101	12,682	12,800	13,394	14,846	16,056	17,136	18,200	21,039	20,544	23,386	25,413	26,501

Reserves and Borrowings Chart

Cash Flow

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
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	101	-251	337	889	1,034	620	1,760	1,471	1,682	-3,216	1,646	-242
CFO/OP	92%	104%	107%	114%	93%	80%	112%	124%	104%	-43%	104%	59%

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 2013	Dec 2014	Dec 2015	Dec 2016	Dec 2017	Dec 2018	Dec 2019	Dec 2020	Dec 2021	Mar 2023	Mar 2024	Mar 2025
Debtor Days	13	13	15	18	18	21	15	12	10	14	15	20
Inventory Days	231	233	235	278	261	263	153	131	162	109	112	85
Days Payable	132	139	173	286	337	301	198	207	243	110	111	73
Cash Conversion Cycle	112	106	77	10	-58	-17	-30	-64	-70	13	16	32
Working Capital Days	-59	-54	-53	-64	-51	-28	-42	-62	-71	36	18	6
ROCE %	17%	15%	12%	11%	16%	16%	19%	16%	19%	9%	17%	17%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025
Promoters	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%	56.69%
FIIs	10.05%	9.98%	7.10%	6.24%	6.17%	5.64%	5.50%	5.14%	4.83%	4.66%	5.04%	5.99%
DIIs	19.51%	19.35%	22.79%	24.14%	24.64%	24.82%	24.42%	24.66%	24.92%	24.13%	22.55%	21.37%
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	13.57%	13.80%	13.26%	12.76%	12.33%	12.68%	13.22%	13.35%	13.41%	14.36%	15.55%	15.78%
No. of Shareholders	1,70,373	1,77,178	1,67,639	1,64,547	1,49,893	1,68,397	1,86,393	1,94,430	2,04,209	2,19,069	2,29,364	2,37,736

Shareholding Pattern Chart

No. of Shareholders

ACC Ltd: Intrinsic Value & Share Price Analysis - Shareholder trend analysis

Mutual Fund Holdings

Fund Name	No of Shares	AUM (%)	Amount Invested (Cr)	Previous Number of Shares	Previous Date	Percentage Change
HDFC Mid Cap Fund	4,745,926	0.84	776.86	N/A	N/A	N/A
SBI Contra Fund	1,443,171	0.48	236.23	1,443,171	2025-04-22 17:25:44	0%
SBI Large & Midcap Fund	1,358,440	0.59	222.36	1,358,440	2025-04-22 17:25:44	0%
Tata Large & Mid Cap Fund	1,120,000	2.26	183.33	1,070,000	2026-02-22 03:13:07	4.67%
ICICI Prudential Large & Mid Cap Fund	753,221	0.45	123.29	953,221	2025-12-15 00:42:50	-20.98%
ICICI Prudential Multi Asset Fund	688,142	0.14	112.64	692,397	2025-12-08 00:34:04	-0.61%
Tata Value Fund	515,940	0.96	84.45	N/A	N/A	N/A
SBI ELSS Tax Saver Fund	507,752	0.26	83.11	N/A	N/A	N/A
DSP Large & Mid Cap Fund	484,734	0.46	79.35	N/A	N/A	N/A
DSP ELSS Tax Saver Fund	473,772	0.45	77.55	664,484	2025-12-15 00:42:50	-28.7%

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 25	Mar 24	Mar 23	Dec 21	Dec 20
FaceValue	10.00	10.00	10.00	10.00	10.00
Basic EPS (Rs.)	127.92	124.42	47.13	99.21	76.16
Diluted EPS (Rs.)	127.57	124.09	47.01	98.94	75.98
Cash EPS (Rs.)	180.90	170.58	90.98	130.44	109.59
Book Value[Excl.RevalReserv]/Share (Rs.)	987.01	868.84	752.27	761.33	675.69
Book Value[Incl.RevalReserv]/Share (Rs.)	987.01	868.84	752.27	761.33	675.69
Revenue From Operations / Share (Rs.)	1157.63	1061.70	1181.45	859.18	733.34
PBDIT / Share (Rs.)	219.89	189.08	120.58	170.48	136.81
PBIT / Share (Rs.)	166.63	142.10	75.83	138.52	102.83
PBT / Share (Rs.)	166.18	146.09	63.11	132.71	90.43
Net Profit / Share (Rs.)	127.64	123.60	46.23	98.49	75.61
NP After MI And SOA / Share (Rs.)	127.78	124.28	47.08	99.10	76.08
PBDIT Margin (%)	18.99	17.80	10.20	19.84	18.65
PBIT Margin (%)	14.39	13.38	6.41	16.12	14.02
PBT Margin (%)	14.35	13.76	5.34	15.44	12.33
Net Profit Margin (%)	11.02	11.64	3.91	11.46	10.30
NP After MI And SOA Margin (%)	11.03	11.70	3.98	11.53	10.37
Return on Networth / Equity (%)	12.94	14.30	6.26	13.01	11.26
Return on Capital Employeed (%)	15.86	15.45	9.56	17.32	14.42
Return On Assets (%)	9.45	9.99	4.30	8.85	7.85
Asset Turnover Ratio (%)	0.89	0.90	1.07	0.82	0.78
Current Ratio (X)	1.61	1.60	1.46	1.73	1.76
Quick Ratio (X)	1.27	1.29	1.18	1.51	1.57
Inventory Turnover Ratio (X)	11.47	4.08	6.27	5.04	4.16
Dividend Payout Ratio (NP) (%)	5.86	7.43	123.06	14.11	18.38
Dividend Payout Ratio (CP) (%)	4.13	5.39	63.08	10.67	12.70
Earning Retention Ratio (%)	94.14	92.57	-23.06	85.89	81.62
Cash Earning Retention Ratio (%)	95.87	94.61	36.92	89.33	87.30
Interest Coverage Ratio (X)	38.20	22.99	29.33	58.67	45.06
Interest Coverage Ratio (Post Tax) (X)	22.25	14.55	14.34	35.90	28.98
Enterprise Value (Cr.)	34882.86	44959.80	30922.00	34164.54	24421.84
EV / Net Operating Revenue (X)	1.60	2.25	1.39	2.12	1.77
EV / EBITDA (X)	8.44	12.65	13.64	10.66	9.50
MarketCap / Net Operating Revenue (X)	1.68	2.35	1.41	2.58	2.21
Retention Ratios (%)	94.13	92.56	-23.06	85.88	81.61
Price / BV (X)	1.97	2.87	2.22	2.91	2.40
Price / Net Operating Revenue (X)	1.68	2.35	1.41	2.58	2.21
EarningsYield	0.06	0.04	0.02	0.04	0.04

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

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	Contact not found

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 and is it undervalued?

As of 24 April 2026, ACC Ltd's intrinsic value is ₹1487.27, which is 11.99% higher than the current market price of ₹1,328.00, suggesting the stock is undervalued. This is calculated using the PE ratio method factoring in ROE (13.2 %), book value (₹1,061), dividend yield (0.56 %), and 5-year EPS CAGR.

What is the current share price and 52-week range of ACC Ltd?

ACC Ltd is trading at ₹1,328.00 as of 24 April 2026, with a FY2026-2027 high of ₹2,123 and low of ₹1,250. The stock is currently near its 52-week low. Market cap stands at ₹24,936 Cr..

How does ACC Ltd's P/E ratio compare to its industry?

ACC Ltd has a P/E ratio of 9.91, which is below the industry average of 274.74. Trading at a steep discount to peers could signal a value opportunity or reflect concerns about the company's fundamentals.

Is ACC Ltd financially healthy?

Key indicators for ACC Ltd: ROCE of 17.4 % indicates efficient capital utilization. Dividend yield is 0.56 %.

Is ACC Ltd profitable and how is the profit trend?

ACC Ltd reported a net profit of ₹2,402 Cr in Mar 2025 on revenue of ₹21,762 Cr. Compared to ₹1,863 Cr in Dec 2021, the net profit shows an improving trend.

Does ACC Ltd pay dividends?

ACC Ltd has a dividend yield of 0.56 % at the current price of ₹1,328.00. The company pays dividends, though the yield is modest.