Financials of ACC Ltd

Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.

Financials of ACC Ltd

Quarterly Results

Quarter-by-quarter operating performance

Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026
Sales +4,7915,2014,4354,9145,4095,1994,6345,9726,1156,0876,0056,4837,146
Expenses +4,3224,4303,8854,0104,5724,5204,1984,8565,2845,3095,1595,7836,520
Operating Profit4697715499058376794361,116830778846700626
OPM %10%15%12%18%15%13%9%19%14%13%14%11%9%
Other Income +55802129435073124649330702259150
Interest15252934673333281430292627
Depreciation177200213235237235242260265255279306279
Profit before tax3316265197298834842841,476882563763460370
Tax %29%25%25%26%-7%26%30%26%15%33%-47%12%36%
Net Profit +2364663885389433602001,0927513751,119404238
EPS in Rs12.5524.8220.6528.6350.2319.1510.6358.1439.9919.9959.6021.5212.69

Financials of ACC Ltd

Profit & Loss

Annual income statement trend

Dec 2014Dec 2015Dec 2016Dec 2017Dec 2018Dec 2019Dec 2020Dec 2021Mar 2023 15mMar 2024Mar 2025Mar 2026
Sales +11,64611,70610,99013,28514,80215,65813,78616,15222,21019,95921,76225,962
Expenses +10,11610,1239,53211,37012,75413,24511,43113,15420,28516,89718,70123,012
Operating Profit1,5291,5831,4581,9152,0482,4132,3552,9981,9253,0623,0612,950
OPM %13%14%13%14%14%15%17%19%9%15%14%11%
Other Income +241-90115137153332501641967351,175437
Interest836579998886575577155108112
Depreciation5686636096446036066396018418831,0011,118
Profit before tax1,1207668851,3101,5102,0531,7092,5061,2032,7593,1272,157
Tax %-3%25%26%29%-1%33%16%26%26%15%23%1%
Net Profit +1,1625876589251,5211,3781,4301,8638852,3372,4022,137
EPS in Rs61.8831.3035.0649.2380.9773.3576.1699.2147.13124.42127.92113.80
Dividend Payout %55%54%49%53%17%19%18%59%20%6%6%7%

Financials of ACC Ltd

Balance Sheet

Capital structure and asset base

Dec 2014Dec 2015Dec 2016Dec 2017Dec 2018Dec 2019Dec 2020Dec 2021Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital188188188188188188188188188188188188
Reserves8,0308,2338,6259,16810,34411,35612,51114,12113,95016,14218,36720,363
Borrowings +000000102126153355430429
Other Liabilities +4,4644,3794,5815,4905,5245,5925,3996,6046,2526,7016,4286,546
Total Liabilities12,68212,80013,39414,84616,05617,13618,20021,03920,54423,38625,41327,525
Fixed Assets +5,6665,3317,5687,2807,0887,0276,6946,7507,51210,02510,82911,256
CWIP1,9562,3962612693984465481,2161,6849862,0612,227
Investments1,3851,314117951041161291501638111,50955
Other Assets +3,6753,7595,4487,2028,4669,54710,82812,92311,18511,56411,01313,987
Total Assets12,68212,80013,39414,84616,05617,13618,20021,03920,54423,38625,41327,525

Financials of ACC Ltd

Cash Flows

Operating, investing and financing cash movement

Dec 2014Dec 2015Dec 2016Dec 2017Dec 2018Dec 2019Dec 2020Dec 2021Mar 2023Mar 2024Mar 2025Mar 2026
Cash from Operating Activity +1,3521,4571,3901,5541,1182,2552,2192,835-1,2352,9951,711-1,364
Cash from Investing Activity +-1,457-904-533-379-364-321-535-988-4,637-1,205-1,2621,273
Cash from Financing Activity +-837-716-430-426-380-374-327-331-1,238-443-1,002-422
Net Cash Flow-942-1644267503741,5591,3571,517-7,1101,347-553-513
Free Cash Flow-2513378891,0346201,7601,4711,682-3,2161,646-242-2,393
CFO/OP104%107%114%93%80%112%124%104%-43%104%59%-56%

Financials of ACC Ltd

Ratios

Working capital efficiency and return ratios

Dec 2014Dec 2015Dec 2016Dec 2017Dec 2018Dec 2019Dec 2020Dec 2021Mar 2023Mar 2024Mar 2025Mar 2026
Debtor Days131518182115121014152054
Inventory Days2332352782612631531311621091178558
Days Payable1391732863373011982072431101217380
Cash Conversion Cycle1067710-58-17-30-64-7013123232
Working Capital Days-54-53-64-51-28-42-62-713618671
ROCE %15%12%11%16%16%19%16%19%9%17%17%11%