ACC.NS
Key Ratios

Net Profit Margin: Making moderate profit when compared with its revenue which generally means a slow or stable business or a small company who just started making profit

Acid Test Ratio: It has good liquidity, which means it can can cover its liabilities without relying on inventory

Inventory Turnover: Average efficiency of inventory movement, it varies by industry

Coverage Analysis: At a very strong financial position where company is easily able to pay its interest payments from its earnings (EBIT + Lease Payments)

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

P/E Ratio: Fairly valued stock which is a sign of mature companies

Performance Graph
Financial Ratios
Ratio Value
PE Ratio16.56
Net Profit Margin0.12
Acid Test Ratio1.29
Inventory Turnover5.82
Coverage Ratio6.42
Debt to Equity0.02
Key Ratios

Net Profit Margin: Making moderate profit when compared with its revenue which generally means a slow or stable business or a small company who just started making profit

Return on Assets: Very high efficiency of the assets which indicates assets are making high contribution to the revenue

Return on Equity: Giving good returns on equity which is generally acceptable for most industries

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.12
Return on Assets2.01
Return on Equity0.14
Performance Graph
Key Ratios

Acid Test Ratio: It has good liquidity, which means it can can cover its liabilities without relying on inventory

Current Ratio: It has a good balance between assets & liabilities and would be just able to cover its short-term liabilities

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio1.29
Current Ratio1.60
Performance Graph
Key Ratios

Inventory Turnover: Average efficiency of inventory movement, it varies by industry

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover5.82
Performance Graph
Key Ratios

Coverage Analysis: At a very strong financial position where company is easily able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio6.42
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

Interest Coverage Ratio: Company is at low risk of getting default as it can easily cover its interest payments and strong financial health

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.02
Interest Coverage Ratio18.85
Performance Graph
Key Ratios

P/E Ratio: Fairly valued stock which is a sign of mature companies

Dividend Yield: Low yield, focus on growth rather than dividends (Low dividend yield, which means company is focusing on growth

Performance Graph
Market Ratios
Ratio Value
P/E Ratio16.56
Gross Profit Margin0.44
Price to Book Ratio2.37
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of ACC Limited

The balance sheet in the financial statement of the company shows its financial position at a particular point in time.

It consists of the following:

  • Assets: Something that the company owns and that gives financial benefits over a period of time.
  • Liabilities: Something that a company owes and that has a financial burden on the company.
  • Equity: It is basically the owner’s share in the company.

The formula is:

Assets = Liabilities + Equity
đź“ŚAssets:
Asset
Value & Year
2024
2022
2021
Total Assets 233856000000 200899000000 210388000000
Total Non Current Assets 136595000000 119939000000 106708000000
Other Non Current Assets 104600000 7712000000 6238200000
Non Current Prepaid Assets 4837200000 - 4287800000
Non Current Deferred Taxes Assets - - -
Financial Assets - - -
Investment In Financial Assets 184000000 9700200000 7670900000
Held To Maturity Securities 37000000 - 37000000
Available For Sale Securities 10042100000 9700200000 7486900000
Financial Assets Fair Value 147000000 - 147000000
Long Term Equity Investment 334600000 1428300000 1311500000
Investments In Associates At Cost - - 1120200000
Goodwill And Other Intangible Assets 6605200000 621900000 60800000
Other Intangible Assets 3155700000 584200000 23100000
Goodwill 3449500000 37700000 37700000
Net Ppe 106856000000 89744800000 82775900000
Accumulated Depreciation -53101600000 - -37425800000
Gross Ppe 159957000000 89744800000 120202000000
Construction In Progress 13208100000 16773400000 15339200000
Other Properties 747900000 72971400000 556800000
Machinery Furniture Equipment 112661000000 - 78407700000
Buildings And Improvements 23464300000 - 18910500000
Land And Improvements 4744100000 - 2791200000
Properties 5131500000 - 4196300000
Current Assets 97261100000 80960100000 103681000000
Other Current Assets 648100000 22246300000 8113600000
Hedging Assets Current 3800000 - -
Assets Held For Sale Current 218500000 21300000 23300000
Restricted Cash 223500000 - 238000000
Prepaid Assets 12967800000 - 8551400000
Inventory 18685500000 17519800000 12739100000
Other Inventories 7434800000 - 4463200000
Finished Goods 2348000000 - 1453300000
Work In Process 3747900000 - 3029800000
Raw Materials 5154800000 - 3792800000
Other Receivables 9421400000 61200000 643700000
Taxes Receivable - - -
Accounts Receivable 8275000000 7711000000 4622600000
Allowance For Doubtful Accounts Receivable -657900000 - -502500000
Gross Accounts Receivable 8932900000 - 5125100000
Cash Cash Equivalents And Short Term Investments 46817500000 33400500000 76862600000
Other Short Term Investments 30778000000 5055500000 3196700000
Cash And Cash Equivalents 16039500000 28345000000 73665900000
Cash Equivalents 13109600000 - 72209600000
Cash Financial 2929900000 - 1456300000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2022
2021
Net Debt - - -
Total Debt 3548500000 1318100000 1255800000
Total Liabilities Net Minority Interest 70523300000 62003600000 67266600000
Total Non Current Liabilities Net Minority Interest 9554900000 7431900000 7206200000
Other Non Current Liabilities - - -
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans - - -
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue - - -
Non Current Deferred Taxes Liabilities 5800600000 4413500000 4037000000
Long Term Debt And Capital Lease Obligation 2237600000 1042700000 1013700000
Long Term Capital Lease Obligation 2237600000 1042700000 1013700000
Long Term Debt - - -
Long Term Provisions 1516700000 1975700000 2155500000
Current Liabilities 60968400000 54571700000 60060400000
Other Current Liabilities 4797800000 22530900000 5926800000
Current Deferred Taxes Liabilities - - -
Current Debt And Capital Lease Obligation 1310900000 275400000 242100000
Current Capital Lease Obligation 1310900000 275400000 242100000
Current Debt - - -
Pension And Other Post Retirement Benefit Plans Current 121300000 - 1528800000
Current Provisions 121300000 116900000 157000000
Payables 45231600000 20665100000 40287900000
Other Payable 16551400000 - 14336800000
Dividends Payable 223500000 - 238000000
Total Tax Payable 9207800000 5198800000 6664200000
Accounts Payable 19248900000 15466300000 19048900000
Common Stock Equity 163297000000 138860000000 143088000000
Total Capitalization 163297000000 138860000000 143088000000
Total Equity Gross Minority Interest 163333000000 138895000000 143122000000
Minority Interest 36400000 34600000 33500000
Stockholders Equity 163297000000 138860000000 143088000000
Other Equity Interest 107300000 136981000000 74700000
Treasury Stock - - -
Retained Earnings 124891000000 - 104716000000
Additional Paid In Capital 8450300000 - 8450300000
Capital Stock 1879900000 1879900000 1879900000
Common Stock 1879900000 1879900000 1879900000

Income statement interpretation for ACC Limited

The income statement in the financial statement of the company shows its company financial performance over a period in time.

It consists of the following:

  • Revenue: It is the total amount of money earned from the core business activity of the company.
  • Expenses: It is the total amount required for running the full functionality of the company.
  • Profit or loss:In very simple terms, when a company pays its expenses using its revenue, then what’s left is profit, and in case expenses are more when compared with revenue, then it is loss.
đź“ŚRevenue & Profitability
Revenue/Profitability
Value & Year
2024
2022
2021
Total Revenue 195736000000 174193000000 158144000000
Operating Revenue 195736000000 174193000000 158144000000
Cost Of Revenue 108780000000 38759600000 73016400000
Gross Profit 86955700000 135433000000 85127600000
Ebitda 37969900000 15978600000 31616800000
Ebit 29138800000 9332900000 25610000000
Operating Income 21997300000 7918400000 23865300000
Net Income 23363700000 6494400000 18629900000
Net Income From Continuing Operation Net Minority Interest 23363700000 6494400000 18629900000
Net Income From Continuing And Discontinued Operation 23363700000 6494400000 18629900000
Net Income Common Stockholders 23363700000 6494400000 18629900000
Net Income Including Noncontrolling Interests 23365300000 6495500000 18631000000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 23365300000 6495500000 18631000000
Normalized Income 21506610440 7205270502 18877511060
Normalized Ebitda 35478500000 16932100000 31951500000
Total Unusual Items 2491400000 -953500000 -334700000
Total Unusual Items Excluding Goodwill 2491400000 -953500000 -334700000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2022
2021
Reconciled Depreciation 8831100000 6645700000 6006800000
Reconciled Cost Of Revenue 108780000000 38759600000 73016400000
Total Expenses 173739000000 166274000000 134279000000
Operating Expense 64958400000 127515000000 61262300000
Other Operating Expenses 8067200000 71522600000 9633700000
Depreciation And Amortization In Income Statement 8831100000 6645700000 6006800000
Amortization 249300000 - 52300000
Depreciation Income Statement 8581800000 6645700000 5954500000
Selling General And Administration 43582500000 41104900000 39487000000
Selling And Marketing Expense 43161500000 41104900000 39093600000
General And Administrative Expense 421000000 - 393400000
Rent And Landing Fees 529700000 - 1072600000
Tax Provision 4227700000 2217000000 6432800000
Pretax Income 27593000000 8712500000 25063800000
Other Non Operating Income Expenses 4928500000 2227400000 16800000
Special Income Charges 2180100000 -953500000 -432800000
Other Special Charges -96300000 220000000 541500000
Write Off 211800000 - -108700000
Net Non Operating Interest Income Expense 2975100000 -620400000 1399900000
Total Other Finance Cost - - -
Interest Expense Non Operating 1545800000 620400000 546200000
Interest Income Non Operating 4520900000 - 1946100000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2022
2021
Diluted Eps 124.09 34.49 98.94
Basic Eps 124.42 34.58 99.21
Diluted Ni Avail To Com Stockholders 23363700000 6494400000 18629900000
Net Income From Continuing Operations 27593000000 8712500000 25063800000
Minority Interests -1600000 -1100000 1100000

Cash flow analysis for ACC Limited

The cashflow statement in the financial statement of the company shows how cash is moving in or moving out of the company over a period of time.

It consists of the following:

  • Operating activities: Cash flow from the core business operations.
  • Investing activities: Cashflow from investments made by the company.
  • Financing activities: These are cash from loans or by issuing shares or paying out dividends.
đź“ŚOperating Cash Flow
Operating Cash Flow
Value & Year
2024
2022
2021
Operating Cash Flow 29951100000 -16721100000 28354900000
Changes In Cash 13068700000 -45325800000 15169600000
Taxes Refund Paid -1819100000 -3953700000 -2856600000
Change In Working Capital 1331000000 -26364800000 1302600000
Change In Other Current Liabilities -4648000000 226900000 2409900000
Change In Other Current Assets 4568600000 -14961000000 -1909000000
Change In Payable 3183500000 -3485200000 4890900000
Change In Inventory -2224100000 -4759500000 -3794900000
Change In Receivables 386400000 -3226600000 -267400000
Other Non Cash Items -5282600000 -1366400000 -1406000000
Stock Based Compensation - 27800000 41800000
Provision And Write Off Of Assets -406700000 - 469400000
Depreciation And Amortization 8831100000 6645700000 6006800000
Amortization Cash Flow - - -
Depreciation 8831100000 6645700000 6006800000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2022
2021
Investing Cash Flow -12450900000 -17049300000 -9880100000
Net Other Investing Changes 7391800000 87400000 -125100000
Interest Received Cfi 5118700000 1933900000 1769600000
Dividends Received Cfi 79900000 23000000 15600000
Net Investment Purchase And Sale -7325500000 -12300000 -6600000
Sale Of Investment 187800000 - 95400000
Purchase Of Investment -7513300000 -12300000 -102000000
Net Business Purchase And Sale -4226300000 - -
Sale Of Business - - -
Purchase Of Business -4226300000 - -
Net Ppe Purchase And Sale -13489500000 -19081300000 -11533400000
Sale Of Ppe 458500000 291900000 220200000
Purchase Of Ppe -13948000000 -19373200000 -11753600000
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2022
2021
Financing Cash Flow -4431500000 -11555400000 -3305200000
Net Other Financing Charges - - -
Interest Paid Cff -1433000000 -321100000 -316300000
Cash Dividends Paid -1753400000 -10891700000 -2629000000
Common Stock Dividend Paid - - -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - - -
Issuance Of Debt - - -
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt - - -
Net Short Term Debt Issuance - - -
Short Term Debt Issuance - - -
Net Long Term Debt Issuance - - -
Long Term Debt Payments - - -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of ACC.NS (ACC Limited)

Above is the summary for fundamental analysis of ACC Limited , whose ticker name is ACC.NS and belongs to sector Basic Materials, and it is listed in NSE (National Stock Exchange).

The ACC Limited which is listed in NSE (National Stock Exchange) has a PE ratio of 16.56, ACC.NS has a net profit margin of 0.12, the acid test ratio for ACC.NS is 1.29, ACC.NS has an inventory turnover of 5.82, and ACC.NS has debt-to-equity ratio of 0.02.

The ACC.NS whose company name is ACC Limited has made profit/loss of 86955700000 with total revenue of 195736000000, ACC.NS has assets worth of 233856000000.

1. What is fundamental analysis?

Fundamental analysis is looking into a company’s real business performance by analyzing financial statements, earning reports, and key valuation ratios.

Basically, fundamental analysis involves examining a company’s revenue, profits, losses, debts, assets, liabilities, and ratios calculated using these values to determine long-term investment strategies.

Fundamental analysis may not work for short-term trading of stock; it is usually incorporated by long-term investors.

2. Importance of Fundamental Analysis

Imagine you are locking a good amount of funds into an unknown company for many years. Sounds stupid, right?

This is where fundamental analysis comes into the picture, which turns an unknown enemy into a known friend.

As fundamental analysis involves calculating how a company is actually performing, the real revenue, profits, assets, liabilities, debts, and more. This helps investors to determine what the actual current financial condition of the company is, how much the company’s stock price is justified when compared to earnings (Corporate earnings reports India) that it is making through business, what the probability is that the company will go bankrupt in the future, how much growth the company has shown in the past, and other financial ratios.

All these calculations and analyses determine the financial health of the company, historical business growth, company’s efficiency, and its stock price compared with real earnings (Corporate earnings reports India), which helps traders to make investment decisions for long-term investment strategies.

2. How to Use Our Tool

  • Search for the stock that you want to analyze in the search bar by typing the name of the company or ticker.
  • Once you land on the Stock Analytics Page, click on “Fundamental Analysis”; this will take you to the fundamental analysis page.
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  • On the “Fundamental Analysis” page, the first tab is for “Summary and Ratio,” where in the top section you can find the overall summary of the stock’s fundamental analysis, where on the leftmost side it has a textual summary, then in the middle a gauge chart that represents overall financial health, and then a list of important ratios.
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  • Then in the same “Summary and Ratio” tab, we have included a detailed analysis of stock in various aspects, which includes “Profitability Analysis,” “Liquidity Analysis,” “Efficiency Analysis,” “Coverage Analysis,” Solvency Analysis,” and “Market Analysis,” which divide the stock’s fundamentals into the above aspects and analyze each in the same format as for overall analysis, where the leftmost side has a textual summary, then in the middle a gauge chart that represents overall analysis of the particular section, and then a list of important ratios. Required for the particular analysis.
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