ACC Limited (ACC) — Defensive Interval Ratio

Latest as of March 2026: 325 days

ACC Limited (ACC) has a Defensive Interval Ratio of 325 days as of March 2026. Defensive assets of Rs51.22 Billion (cash Rs-, short-term investments Rs12.75 Billion, receivables Rs38.48 Billion) cover 325 days of daily cash needs of Rs157.85 Million/day. Check tangible net worth ratio of ACC Limited to evaluate the tangible quality of the company's equity base.

Defensive Interval Ratio

325 days
Days of operational coverage

Defensive Assets

Rs51.22 Billion
Cash + ST Investments + Receivables

Daily Cash Need

Rs157.85 Million
Current Liabilities ÷ 365

Current Liabilities

Rs57.62 Billion
INR

ACC Limited Defensive Interval Ratio (2001–2025)

This chart shows how ACC Limited's Defensive Interval Ratio has evolved across 25 annual periods from 2001 to 2025. As of March 2026, the ratio stands at 325 days, meaning defensive assets of Rs51.22 Billion can fund 325 days of operations without new revenue. Also explore ACC shareholders equity momentum to track the company's year-over-year net asset growth rate.

Annual Defensive Interval Ratio for ACC Limited (2001–2025)

The table below presents the year-by-year Defensive Interval Ratio for ACC Limited from 2001 to 2025, covering 25 annual filings. Each row shows defensive assets, daily cash need, the DIR in days, and the change in days compared to the prior year. For live market cap and the full company financial profile, see ACC Limited market capitalisation.

Year DIR (days) Defensive Assets (INR) Daily Cash Need Cash ST Investments Change (days)
2025 325 days Rs51.22 Billion Rs157.85 Million/day Rs- Rs12.75 Billion ▲ +118 days
2024 206 days Rs31.99 Billion Rs155.29 Million/day Rs0.00 Rs20.36 Billion ▼ -30 days
2023 236 days Rs39.40 Billion Rs167.04 Million/day Rs351.20 Million Rs30.78 Billion ▼ -5 days
2022 241 days Rs37.25 Billion Rs154.55 Million/day Rs1.36 Billion Rs27.19 Billion ▼ -211 days
2021 452 days Rs74.46 Billion Rs164.55 Million/day Rs69.83 Billion Rs1.80 Million ▲ +21 days
2020 432 days Rs56.85 Billion Rs131.62 Million/day Rs52.34 Billion Rs1.70 Million ▲ +98 days
2019 334 days Rs42.95 Billion Rs128.72 Million/day Rs36.68 Billion Rs2.80 Million ▲ +110 days
2018 224 days Rs28.82 Billion Rs128.94 Million/day Rs20.14 Billion Rs4.50 Million ▲ +60 days
2017 164 days Rs21.52 Billion Rs131.31 Million/day Rs13.65 Billion Rs1.22 Billion ▼ -122 days
2016 286 days Rs31.20 Billion Rs109.04 Million/day Rs9.88 Billion Rs15.99 Billion ▲ +121 days
2015 165 days Rs17.12 Billion Rs103.72 Million/day Rs- Rs12.27 Billion ▲ +1 days
2014 164 days Rs17.12 Billion Rs104.22 Million/day Rs- Rs13.01 Billion ▼ -78 days
2013 243 days Rs24.36 Billion Rs100.44 Million/day Rs- Rs20.39 Billion ▼ -82 days
2012 325 days Rs30.34 Billion Rs93.35 Million/day Rs- Rs23.77 Billion ▲ +125 days
2011 200 days Rs20.82 Billion Rs104.13 Million/day Rs- Rs11.95 Billion ▼ -59 days
2010 259 days Rs15.70 Billion Rs60.66 Million/day Rs- Rs13.20 Billion ▲ +228 days
2009 31 days Rs2.74 Billion Rs89.46 Million/day Rs- Rs- ▼ -15 days
2008 46 days Rs3.58 Billion Rs77.86 Million/day Rs- Rs- ▼ -8 days
2007 54 days Rs3.06 Billion Rs56.95 Million/day Rs- Rs- ▼ -1 days
2006 54 days Rs2.29 Billion Rs42.14 Million/day Rs- Rs- ▼ -11 days
2005 65 days Rs2.23 Billion Rs34.26 Million/day Rs- Rs46.30 Million ▼ -14 days
2004 79 days Rs2.28 Billion Rs28.90 Million/day Rs- Rs191.60 Million ▼ -16 days
2003 95 days Rs2.60 Billion Rs27.46 Million/day Rs- Rs161.00 Million ▲ +18 days
2002 76 days Rs2.29 Billion Rs30.09 Million/day Rs- Rs65.30 Million ▼ -79 days
2001 155 days Rs3.14 Billion Rs20.19 Million/day Rs- Rs43.20 Million
DIR = (Cash + Short-term Investments + Net Receivables) / (Daily Cash Expenses)