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 long-term investment intensity of ACC Limited to see how much of total assets are deployed in long-term investments.

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. Check tangible equity quality of ACC Limited to evaluate the tangible quality of the company's equity base.

Annual Cash Flow Quality Index for ACC Limited (2001–2025)

Year-by-year earnings quality comparison for ACC Limited. For live market cap and the full company financial profile, see ACC Limited (ACC) market capitalisation.

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.