ACC Limited (ACC) AI Stock Analysis

• Market Cap: ₹344.16B
• Dividend Yield: 0.4%
• Average Volume (3M): 13.69K
• Price to Earnings (P/E): 14.2
• Beta (1Y): 1.03
• Revenue Growth: 9.72%
• EPS Growth: 8.34%
• Country: IN
• Employees: 3,852
• Sector: Basic Materials
• Sector Strength: 58
• Industry: Construction Materials
• EPS (TTM): 20.00
• Shares Outstanding: 187,787,260
• 10 Day Avg. Volume: 8,729
• 30 Day Avg. Volume: 13,692
• PEG Ratio: 5.43
• Price to Book (P/B): 1.98
• Price to Sales (P/S): 1.76
• P/FCF Ratio: -142.67
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: ₹2,008.40
• Price Target Upside: 6.88% Upside
• Rating Consensus: Hold
• Number of Analyst Covering: 5

• Rating: 71 Outperform
• Price Target: ₹2,053.00 ▲(9.26% Upside)

ACC Limited's overall stock score is driven by its strong financial performance and reasonable valuation. The company's solid revenue growth and profitability, along with a stable balance sheet, are significant strengths. Technical analysis suggests neutral momentum, with potential for upward movement. The valuation is fair, supporting a positive outlook.

ACC Limited Business Overview & Revenue Model

Company Description

ACC Limited (ACC) is one of India's leading cement manufacturers, primarily engaged in the production and marketing of cement and ready-mixed concrete. Established in 1936, the company operates in the building materials sector, offering a wide range of products including various grades of cement, concrete, and other allied products. ACC's extensive distribution network spans across the country, catering to both urban and rural markets, and it emphasizes sustainable practices in its operations.

How the Company Makes Money

ACC generates revenue primarily through the sale of cement and ready-mixed concrete. The company has a diversified product portfolio that includes different types of cement tailored for various construction needs, which allows it to cater to a broad customer base, including individual consumers, contractors, and large-scale infrastructure projects. Key revenue streams include sales to the retail market, infrastructure projects, and construction companies. Additionally, ACC benefits from partnerships with various stakeholders in the construction industry, enhancing its market reach. Factors contributing to its earnings include a strong brand reputation, innovative product offerings, efficient manufacturing processes, and strategic pricing. The sustainability initiatives and focus on environmental responsibility also appeal to consumers and may lead to increased sales in the growing green construction market.

ACC Limited Financial Statement Overview

Summary

ACC Limited demonstrates solid financial health with strong revenue growth and profitability. The balance sheet is stable with low leverage, and cash flows indicate prudent operational management. However, increased capital expenditures have impacted free cash flow, suggesting ongoing investments in growth initiatives.

Income Statement

ACC Limited has shown strong revenue growth over the past years, with a notable increase from 2024 to 2025. The gross profit margin is healthy, reflecting efficient management of production costs. The net profit margin also exhibits strength, indicating effective cost control and pricing strategies. However, there is a slight decline in EBIT margin, suggesting increased operational costs or competitive pressures.

Balance Sheet

The balance sheet reveals a robust equity position, with a favorable equity ratio indicating strong asset backing by equity. The company maintains a low debt-to-equity ratio, highlighting prudent debt management. Return on equity is solid, reflecting good profitability on equity capital. While overall stability is strong, the slight increase in total liabilities warrants monitoring to ensure continued financial health.

Cash Flow

Cash flow analysis shows a decline in free cash flow, primarily due to increased capital expenditures. Despite this, the operating cash flow to net income ratio remains positive, indicating the company's ability to generate cash from operations. The decrease in free cash flow is a concern, but it may be linked to strategic investments for future growth.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	217.62B	217.62B	199.59B	177.84B	161.52B	137.86B
Gross Profit	98.15B	98.15B	96.92B	83.02B	97.82B	85.68B
EBITDA	28.73B	28.91B	29.05B	12.33B	29.62B	23.27B
Net Income	24.04B	24.02B	23.35B	4.89B	18.63B	14.30B
Balance Sheet
Total Assets	254.13B	254.13B	233.68B	205.44B	210.39B	182.00B
Cash, Cash Equivalents and Short-Term Investments	30.87B	30.87B	46.82B	29.76B	73.67B	58.50B
Total Debt	4.30B	4.30B	3.55B	1.53B	1.26B	1.02B
Total Liabilities	68.54B	68.54B	70.36B	64.02B	67.27B	54.98B
Stockholders Equity	185.55B	185.55B	163.28B	141.38B	143.09B	126.99B
Cash Flow
Free Cash Flow	0.00	-2.57B	16.00B	-26.72B	16.60B	14.71B
Operating Cash Flow	0.00	17.11B	29.95B	-9.88B	28.35B	22.19B
Investing Cash Flow	0.00	-12.77B	-12.45B	-37.10B	-9.88B	-5.35B
Financing Cash Flow	0.00	-10.02B	-4.43B	-9.90B	-3.31B	-3.27B

ACC Limited Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 1879.05
• 50DMA: Positive
• 100DMA: Positive
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For IN:ACC, the sentiment is Positive. The current price of 1879.05 is above the 20-day moving average (MA) of 1854.49, above the 50-day MA of 1846.84, and below the 200-day MA of 1895.40, indicating a neutral trend. The MACD of 3.69 indicates Negative momentum. The RSI at 58.92 is Neutral, neither overbought nor oversold. The STOCH value of 77.48 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for IN:ACC.

ACC Limited Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
ACC	―	₹344.16B	14.23	―	0.40%	9.72%	8.34%
RATNAMANI	―	₹162.69B	29.37	―	0.56%	1.71%	-3.94%
JKLAKSHMI	―	₹103.30B	25.83	―	0.76%	-3.81%	-18.23%
Sector *	―	$10.43B	7.12	-0.05%	2.87%	2.86%	-36.73%
NUVOCO	―	₹151.81B	55.45	―	―	5.09%	458.10%
BIRLACORPN	―	₹90.91B	23.88	―	0.85%	0.36%	-2.87%
DALBHARAT	―	₹412.16B	37.44	―	0.42%	-1.98%	47.05%

ACC Limited Corporate Events

ACC Limited Schedules Analyst Call for Financial Results Discussion

ACC Limited announced a scheduled conference call with analysts and institutional investors to discuss its unaudited financial results for the quarter and half-year ending September 30, 2025. This meeting, set for November 3, 2025, is part of the company’s efforts to maintain transparency and engage with stakeholders, potentially impacting investor confidence and market positioning.

ACC Limited Confirms Compliance with SEBI Regulations for Q3 2025

ACC Limited has submitted confirmation certificates from its Registrar and Share Transfer Agent, KFin Technologies Limited, to the National Stock Exchange of India and BSE Limited. These certificates, required under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018, pertain to the dematerialization and rematerialization of securities for the quarter ending September 30, 2025. This compliance ensures transparency and adherence to regulatory standards, reinforcing ACC Limited’s commitment to maintaining robust operational practices and stakeholder trust.

ACC Limited Faces Income Tax Penalties for Past Assessment Years

ACC Limited has announced that it received two penalty orders from the Income Tax Department for the assessment years 2015-16 and 2018-19, due to alleged inaccuracies and under-reporting in income declarations. The company plans to contest these penalties, which amount to significant financial implications, by filing appeals and seeking a stay on the demands. This development could impact ACC Limited’s financial standing and stakeholder confidence as it navigates the legal proceedings.

ACC Limited’s Resilience and Growth Amidst Challenges

In a recent letter to shareholders, ACC Limited’s Chairman, Gautam S. Adani, addressed the impact of a report by Hindenburg on the Adani Group, emphasizing the resilience and strength of the company despite the challenges. The Securities and Exchange Board of India (SEBI) has dismissed the allegations, reinforcing the company’s commitment to transparency and governance. Over the past two years, ACC Limited has demonstrated significant growth, with a 57% increase in EBITDA and a 48% rise in asset expansion, highlighting its robust performance and strategic expansion.

ACC Limited to Engage with Investors and Analysts in September 2025

ACC Limited has announced its upcoming interactions with investors and analysts, scheduled for mid-September 2025. These meetings, part of the Adani Annual Conference in London and the Jefferies India Forum in Gurgaon, will focus on publicly available information and are expected to enhance the company’s engagement with stakeholders, potentially impacting its market positioning and investor relations.