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ACC Limited (IN:ACC)
:ACC
India Market
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ACC Limited (ACC) Ratios

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ACC Limited Ratios

IN:ACC's free cash flow for Q4 2025 was ₹0.41. For the 2025 fiscal year, IN:ACC's free cash flow was decreased by ₹ and operating cash flow was ₹0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
1.61 1.59 1.59 1.46 1.73
Quick Ratio
1.27 1.15 1.15 1.18 1.51
Cash Ratio
0.19 0.27 0.27 0.05 1.23
Solvency Ratio
0.47 0.42 0.42 0.20 0.36
Operating Cash Flow Ratio
0.00 0.55 0.55 -0.18 0.47
Short-Term Operating Cash Flow Coverage
0.00 25.72 25.72 0.00 117.12
Net Current Asset Value
₹ 22.90B₹ 24.27B₹ 24.27B₹ 26.14B₹ 36.43B
Leverage Ratios
Debt-to-Assets Ratio
0.02 0.02 0.02 0.00 <0.01
Debt-to-Equity Ratio
0.02 0.02 0.02 0.00 <0.01
Debt-to-Capital Ratio
0.02 0.02 0.02 0.00 <0.01
Long-Term Debt-to-Capital Ratio
0.00 0.01 0.01 0.00 <0.01
Financial Leverage Ratio
1.37 1.45 1.45 1.55 1.47
Debt Service Coverage Ratio
28.61 18.93 18.93 0.00 95.78
Interest Coverage Ratio
61.91 0.00 0.00 0.00 0.00
Debt to Market Cap
0.00 <0.01 <0.01 0.00 <0.01
Interest Debt Per Share
26.88 18.90 18.90 0.00 6.69
Net Debt to EBITDA
-0.22 -0.44 -0.44 -0.21 -2.44
Profitability Margins
Gross Profit Margin
45.10%49.92%49.92%46.68%60.56%
EBIT Margin
9.46%10.87%0.00%0.00%0.00%
EBITDA Margin
13.20%14.55%14.55%6.94%18.34%
Operating Profit Margin
21.36%10.87%10.87%3.33%14.79%
Pretax Profit Margin
14.38%13.82%13.82%3.77%15.52%
Net Profit Margin
11.05%11.71%11.71%2.75%11.53%
Continuous Operations Profit Margin
11.05%0.00%0.00%0.00%0.00%
Net Income Per EBT
76.82%84.67%84.67%72.91%74.33%
EBT Per EBIT
67.32%127.18%127.18%113.36%104.94%
Return on Assets (ROA)
9.46%9.90%9.90%2.38%8.86%
Return on Equity (ROE)
14.07%14.31%14.31%3.68%13.02%
Return on Capital Employed (ROCE)
23.54%12.39%12.39%3.97%15.89%
Return on Invested Capital (ROIC)
17.95%10.41%10.41%3.55%11.79%
Return on Tangible Assets
9.74%10.18%10.18%2.40%8.88%
Earnings Yield
6.95%4.89%4.89%1.56%4.48%
Efficiency Ratios
Receivables Turnover
18.71 11.28 11.28 0.00 27.12
Payables Turnover
7.29 5.19 5.19 6.35 3.34
Inventory Turnover
6.21 3.70 3.70 5.84 5.00
Fixed Asset Turnover
1.79 1.89 1.89 1.97 2.03
Asset Turnover
0.86 0.85 0.85 0.87 0.77
Working Capital Turnover Ratio
12.52 6.42 6.42 5.10 4.03
Cash Conversion Cycle
28.28 60.77 60.77 5.04 -22.70
Days of Sales Outstanding
19.50 32.36 32.36 0.00 13.46
Days of Inventory Outstanding
58.82 98.69 98.69 62.53 72.99
Days of Payables Outstanding
50.05 70.28 70.28 57.49 109.15
Operating Cycle
78.33 131.05 131.05 62.53 86.45
Cash Flow Ratios
Operating Cash Flow Per Share
0.00 179.55 179.55 -52.48 150.99
Free Cash Flow Per Share
0.00 105.27 105.27 -141.92 88.40
CapEx Per Share
0.00 74.28 74.28 89.44 62.59
Free Cash Flow to Operating Cash Flow
0.00 0.59 0.59 2.70 0.59
Dividend Paid and CapEx Coverage Ratio
0.00 2.15 2.15 -0.39 1.97
Capital Expenditure Coverage Ratio
0.00 2.42 2.42 -0.59 2.41
Operating Cash Flow Coverage Ratio
0.00 9.50 9.50 0.00 22.58
Operating Cash Flow to Sales Ratio
0.00 0.17 0.17 -0.06 0.18
Free Cash Flow Yield
0.00%4.14%4.14%-8.51%3.99%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
14.38 20.45 20.45 64.22 22.33
Price-to-Sales (P/S) Ratio
1.59 2.39 2.39 1.76 2.58
Price-to-Book (P/B) Ratio
1.86 2.93 2.93 2.36 2.91
Price-to-Free Cash Flow (P/FCF) Ratio
0.00 24.17 24.17 -11.75 25.06
Price-to-Operating Cash Flow Ratio
0.00 14.17 14.17 -31.77 14.67
Price-to-Earnings Growth (PEG) Ratio
-1.93 0.05 0.05 -0.87 0.74
Price-to-Fair Value
1.86 2.93 2.93 2.36 2.91
Enterprise Value Multiple
11.81 16.01 16.01 25.24 11.60
Enterprise Value
339.41B 465.12B 465.12B 311.31B 343.68B
EV to EBITDA
11.81 16.01 16.01 25.24 11.60
EV to Sales
1.56 2.33 2.33 1.75 2.13
EV to Free Cash Flow
0.00 23.53 23.53 -11.65 20.70
EV to Operating Cash Flow
0.00 13.79 13.79 -31.51 12.12
Tangible Book Value Per Share
949.74 834.60 834.60 783.73 759.29
Shareholders’ Equity Per Share
988.09 869.58 869.58 705.55 761.97
Tax and Other Ratios
Effective Tax Rate
0.23 0.15 0.15 0.27 0.26
Revenue Per Share
1.16K 1.06K 1.06K 944.61 860.10
Net Income Per Share
128.00 124.42 124.42 25.96 99.21
Tax Burden
0.77 0.85 0.85 0.73 0.74
Interest Burden
1.52 1.27 0.00--
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.04 0.04 0.00 0.00 0.00
Stock-Based Compensation to Revenue
0.00 0.00 0.00 <0.01 <0.01
Income Quality
0.00 1.44 1.44 -2.02 1.13
Currency in INR
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