ACC Limited (ACC) — Cash Flow Quality Index
Latest as of September 2025:
-1.52x
ACC Limited (ACC) has a Cash Flow Quality Index of -1.52x as of September 2025. Operating cash flow of Rs-22.73 Billion is below net income of Rs14.95 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore ACC Limited debt service capacity to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-1.52x
Operating CF / Net Income
Operating Cash Flow
Rs-22.73 Billion
INR
Net Income
Rs14.95 Billion
INR
Data as of
Sep 2025
Most recent filing
ACC Limited Cash Flow Quality Index (2001–2025)
Historical Cash Flow Quality Index for ACC Limited across 25 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see ACC cash flow metrics.
Annual Cash Flow Quality Index for ACC Limited (2001–2025)
Year-by-year earnings quality comparison for ACC Limited.
| Year | Quality Index | Operating CF (INR) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.63x | Rs-13.45 Billion | Rs21.37 Billion | ▼ -188.4% |
| 2024 | 0.71x | Rs17.11 Billion | Rs24.02 Billion | ▼ -44.5% |
| 2023 | 1.28x | Rs29.95 Billion | Rs23.35 Billion | ▲ +163.5% |
| 2022 | -2.02x | Rs-9.88 Billion | Rs4.89 Billion | ▼ -278.7% |
| 2021 | 1.13x | Rs28.35 Billion | Rs25.06 Billion | ▼ -12.9% |
| 2020 | 1.30x | Rs22.19 Billion | Rs17.09 Billion | ▲ +18.2% |
| 2019 | 1.10x | Rs22.55 Billion | Rs20.53 Billion | ▲ +49.5% |
| 2018 | 0.73x | Rs11.18 Billion | Rs15.20 Billion | ▼ -56.3% |
| 2017 | 1.68x | Rs15.54 Billion | Rs9.24 Billion | ▼ -20.3% |
| 2016 | 2.11x | Rs13.90 Billion | Rs6.58 Billion | ▼ -14.8% |
| 2015 | 2.48x | Rs14.57 Billion | Rs5.88 Billion | ▲ +113.0% |
| 2014 | 1.16x | Rs13.52 Billion | Rs11.62 Billion | ▲ +19.8% |
| 2013 | 0.97x | Rs10.63 Billion | Rs10.95 Billion | ▼ -11.2% |
| 2012 | 1.09x | Rs15.77 Billion | Rs14.41 Billion | ▲ +4.1% |
| 2011 | 1.05x | Rs15.82 Billion | Rs15.05 Billion | ▼ -41.8% |
| 2010 | 1.81x | Rs19.41 Billion | Rs10.74 Billion | ▲ +71.3% |
| 2009 | 1.05x | Rs23.74 Billion | Rs22.51 Billion | ▼ -2.3% |
| 2008 | 1.08x | Rs17.08 Billion | Rs15.82 Billion | ▼ -8.5% |
| 2007 | 1.18x | Rs20.24 Billion | Rs17.16 Billion | ▲ +22.4% |
| 2006 | 0.96x | Rs14.11 Billion | Rs14.64 Billion | ▼ -37.8% |
| 2005 | 1.55x | Rs6.74 Billion | Rs4.35 Billion | ▲ +15.1% |
| 2004 | 1.35x | Rs6.55 Billion | Rs4.86 Billion | ▼ -28.6% |
| 2003 | 1.89x | Rs4.15 Billion | Rs2.20 Billion | ▼ -50.3% |
| 2002 | 3.79x | Rs4.60 Billion | Rs1.21 Billion | ▼ -6.7% |
| 2001 | 4.07x | Rs5.18 Billion | Rs1.27 Billion | — |
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.