ACC Limited (ACC) AI Stock Analysis

• Market Cap: ₹348.85B
• Dividend Yield: 0.41%
• Average Volume (3M): 14.05K
• Price to Earnings (P/E): 14.4
• Beta (1Y): 1.05
• 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: 17,358
• 30 Day Avg. Volume: 14,053
• 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: ₹2,072.22
• Price Target Upside: 11.16% Upside
• Rating Consensus: Hold
• Number of Analyst Covering: 9

• Rating: 71 Outperform
• Price Target: ₹2,053.00 ▲(10.12% Upside)

ACC Limited's overall stock score reflects strong financial performance and a reasonable valuation, offset by mixed technical indicators. The company's solid revenue growth and profitability are significant strengths, while the technical analysis suggests caution due to weak momentum. The absence of earnings call and corporate events data limits further insights.

ACC Limited Business Overview & Revenue Model

Company Description

ACC Limited manufactures and sells cement and ready-mix concrete in India. The company provides ordinary Portland cement; blended cement, including Portland Pozzolana cement, Portland slag cement, and composite cement; gold and silver range of cement; ready mixed concrete value-added products; and bulk cement. It also offers construction chemicals, such as ACC LeakBlock, a polymer-based integral waterproofing compound used in various types of cement mortar, plasters, and concrete; ACC LeakBlock WaterProof Plaster - LB 101, a ready-to-use cementitious waterproof mortar for internal and external plaster applications; and tile adhesives. In addition, the company provides EcoPact, a concrete with lower embodied carbon content for various structural components applications comprising foundations, columns, beams, external or internal walls, driveways, walkways, etc. It distributes its products through a network of dealers, retailers, engineers, and architects. The company was formerly known as The Associated Cement Companies Limited and changed its name to ACC Limited in September 2006. ACC Limited was incorporated in 1936 and is headquartered in Mumbai, India. ACC Limited is a subsidiary of Ambuja Cements Limited.

How the Company Makes Money

ACC Limited generates revenue primarily through the sale of cement and ready-mix concrete. The company's revenue model is based on the production and distribution of these core products, catering to the construction and infrastructure sectors. Key revenue streams include direct sales to construction companies, real estate developers, and government infrastructure projects. ACC also benefits from strategic partnerships and collaborations that enhance its product offerings and market reach. Additionally, the company invests in research and development to improve product quality and efficiency, which can lead to premium pricing and increased sales.

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: 1864.25
• 50DMA: Positive
• 100DMA: Negative
• 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 1864.25 is above the 20-day moving average (MA) of 1851.60, above the 50-day MA of 1830.72, and below the 200-day MA of 1909.44, indicating a neutral trend. The MACD of 1.20 indicates Negative momentum. The RSI at 55.70 is Neutral, neither overbought nor oversold. The STOCH value of 64.98 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	71 Outperform	₹348.85B	14.43	―	0.41%	9.72%	8.34%
RATNAMANI	66 Neutral	₹168.21B	29.48	―	0.60%	1.71%	-3.94%
Sector *	61 Neutral	$10.43B	7.12	-0.05%	2.87%	2.86%	-36.73%
JKLAKSHMI	60 Neutral	₹105.85B	26.46	―	0.77%	-3.81%	-18.23%
BIRLACORPN	58 Neutral	₹92.46B	24.19	―	0.83%	0.36%	-2.87%
DALBHARAT	56 Neutral	₹420.92B	45.02	―	0.40%	-4.65%	11.70%
NUVOCO	55 Neutral	₹150.26B	100.73	―	―	0.27%	12.09%