ACC Limited
ACC Limited engages in the manufacture and sale of cement and ready-mix concrete in India. It operates in Cement and Ready Mix Concrete segments. The company provides gold and silver range of cement; ready mixed concrete value-added products; and bulk cement. It also offers construction chemicals, such as ACC LeakBlock, an integral waterproofing compound used in concrete and plaster while constru… Read more
ACC Limited (ACC) - Net Assets
Latest net assets as of September 2025: ₹199.37 Billion INR
Based on the latest financial reports, ACC Limited (ACC) has net assets worth ₹199.37 Billion INR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹265.01 Billion) and total liabilities (₹65.64 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | ₹199.37 Billion |
| % of Total Assets | 75.23% |
| Annual Growth Rate | 13.16% |
| 5-Year Change | 46.1% |
| 10-Year Change | 120.31% |
| Growth Volatility | 10.63 |
ACC Limited - Net Assets Trend (2001–2024)
This chart illustrates how ACC Limited's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for ACC Limited (2001–2024)
The table below shows the annual net assets of ACC Limited from 2001 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | ₹185.59 Billion | +13.63% |
| 2023-12-31 | ₹163.32 Billion | +15.49% |
| 2022-12-31 | ₹141.42 Billion | -1.19% |
| 2021-12-31 | ₹143.12 Billion | +12.67% |
| 2020-12-31 | ₹127.02 Billion | +10.01% |
| 2019-12-31 | ₹115.47 Billion | +9.61% |
| 2018-12-31 | ₹105.35 Billion | +12.57% |
| 2017-12-31 | ₹93.59 Billion | +8.26% |
| 2016-12-31 | ₹86.44 Billion | +2.62% |
| 2015-12-31 | ₹84.24 Billion | +2.47% |
| 2014-12-31 | ₹82.21 Billion | +5.18% |
| 2013-12-31 | ₹78.16 Billion | +5.98% |
| 2012-12-31 | ₹73.75 Billion | +5.64% |
| 2011-12-31 | ₹69.82 Billion | +11.11% |
| 2010-12-31 | ₹62.83 Billion | +7.00% |
| 2009-12-31 | ₹58.72 Billion | +21.66% |
| 2008-12-31 | ₹48.27 Billion | +15.74% |
| 2007-12-31 | ₹41.70 Billion | +31.45% |
| 2006-12-31 | ₹31.73 Billion | +46.59% |
| 2005-12-31 | ₹21.64 Billion | +25.78% |
| 2004-12-31 | ₹17.21 Billion | +18.77% |
| 2003-12-31 | ₹14.49 Billion | +25.33% |
| 2002-12-31 | ₹11.56 Billion | +6.95% |
| 2001-12-31 | ₹10.81 Billion | -- |
Equity Component Analysis
This analysis shows how different components contribute to ACC Limited's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 128847.6% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | ₹175.11 Billion | 94.37% |
| Common Stock | ₹1.88 Billion | 1.01% |
| Other Comprehensive Income | ₹109.30 Million | 0.06% |
| Other Components | ₹8.45 Billion | 4.55% |
| Total Equity | ₹185.55 Billion | 100.00% |
ACC Limited Competitors by Market Cap
The table below lists competitors of ACC Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Shenzhen Energy Group Co Ltd
SHE:000027
|
$1.14 Billion |
|
Wuhan Raycus Fiber Laser Technologies Co Ltd Class A
SHE:300747
|
$1.14 Billion |
|
Oriental Energy Co Ltd
SHE:002221
|
$1.14 Billion |
|
Global Business Travel Group Inc
NYSE:GBTG
|
$1.14 Billion |
|
All Ring Tech Co Ltd
TWO:6187
|
$1.14 Billion |
|
Zhejiang DiAn Diagnostics Co
SHE:300244
|
$1.14 Billion |
|
WATCH.O.SWITZ.GR.LS-0125
F:5WS
|
$1.14 Billion |
|
Indraprastha Gas Limited
NSE:IGL
|
$1.14 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in ACC Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 163,282,200,000 to 185,548,400,000, a change of 22,266,200,000 (13.6%).
- Net income of 24,021,200,000 contributed positively to equity growth.
- Dividend payments of 1,426,100,000 reduced retained earnings.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹24.02 Billion | +12.95% |
| Dividends Paid | ₹1.43 Billion | -0.77% |
| Other Changes | ₹-328.90 Million | -0.18% |
| Total Change | ₹- | 13.64% |
Book Value vs Market Value Analysis
This analysis compares ACC Limited's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.41x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 16.91x to 1.41x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2003-12-31 | ₹81.92 | ₹1385.00 | x |
| 2004-12-31 | ₹90.13 | ₹1385.00 | x |
| 2005-12-31 | ₹114.92 | ₹1385.00 | x |
| 2006-12-31 | ₹168.31 | ₹1385.00 | x |
| 2007-12-31 | ₹221.20 | ₹1385.00 | x |
| 2008-12-31 | ₹256.71 | ₹1385.00 | x |
| 2009-12-31 | ₹312.05 | ₹1385.00 | x |
| 2010-12-31 | ₹333.80 | ₹1385.00 | x |
| 2011-12-31 | ₹370.86 | ₹1385.00 | x |
| 2012-12-31 | ₹391.67 | ₹1385.00 | x |
| 2013-12-31 | ₹415.18 | ₹1385.00 | x |
| 2014-12-31 | ₹436.56 | ₹1385.00 | x |
| 2015-12-31 | ₹447.39 | ₹1385.00 | x |
| 2016-12-31 | ₹459.05 | ₹1385.00 | x |
| 2017-12-31 | ₹496.95 | ₹1385.00 | x |
| 2018-12-31 | ₹559.49 | ₹1385.00 | x |
| 2019-12-31 | ₹613.23 | ₹1385.00 | x |
| 2020-12-31 | ₹674.61 | ₹1385.00 | x |
| 2021-12-31 | ₹759.92 | ₹1385.00 | x |
| 2022-12-31 | ₹750.87 | ₹1385.00 | x |
| 2023-12-31 | ₹867.22 | ₹1385.00 | x |
| 2024-12-31 | ₹985.33 | ₹1385.00 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently ACC Limited utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 12.95%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 11.04%
- • Asset Turnover: 0.86x
- • Equity Multiplier: 1.37x
- Recent ROE (12.95%) is below the historical average (16.39%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2001 | 12.12% | 3.83% | 0.92x | 3.44x | ₹222.61 Million |
| 2002 | 10.80% | 3.43% | 0.96x | 3.27x | ₹90.22 Million |
| 2003 | 15.57% | 6.28% | 0.83x | 3.00x | ₹787.64 Million |
| 2004 | 23.95% | 9.52% | 0.90x | 2.79x | ₹2.34 Billion |
| 2005 | 23.88% | 15.27% | 0.69x | 2.28x | ₹2.99 Billion |
| 2006 | 39.17% | 21.19% | 0.98x | 1.88x | ₹9.23 Billion |
| 2007 | 34.29% | 20.20% | 1.00x | 1.70x | ₹10.11 Billion |
| 2008 | 22.79% | 14.24% | 0.91x | 1.76x | ₹6.17 Billion |
| 2009 | 26.64% | 18.44% | 0.84x | 1.71x | ₹9.77 Billion |
| 2010 | 17.10% | 13.00% | 0.75x | 1.76x | ₹4.46 Billion |
| 2011 | 18.64% | 12.99% | 0.85x | 1.69x | ₹6.03 Billion |
| 2012 | 14.37% | 9.52% | 0.93x | 1.62x | ₹3.22 Billion |
| 2013 | 14.01% | 9.82% | 0.92x | 1.55x | ₹3.13 Billion |
| 2014 | 14.14% | 9.90% | 0.93x | 1.54x | ₹3.40 Billion |
| 2015 | 6.98% | 4.98% | 0.92x | 1.52x | ₹-2.55 Billion |
| 2016 | 7.62% | 5.99% | 0.82x | 1.55x | ₹-2.06 Billion |
| 2017 | 9.88% | 6.96% | 0.89x | 1.59x | ₹-111.75 Million |
| 2018 | 14.44% | 10.27% | 0.92x | 1.52x | ₹4.67 Billion |
| 2019 | 11.93% | 8.80% | 0.91x | 1.48x | ₹2.23 Billion |
| 2020 | 11.26% | 10.37% | 0.76x | 1.43x | ₹1.60 Billion |
| 2021 | 13.02% | 11.53% | 0.77x | 1.47x | ₹4.32 Billion |
| 2022 | 3.46% | 2.75% | 0.87x | 1.45x | ₹-9.25 Billion |
| 2023 | 14.30% | 11.70% | 0.85x | 1.43x | ₹7.02 Billion |
| 2024 | 12.95% | 11.04% | 0.86x | 1.37x | ₹5.47 Billion |
Industry Comparison
This section compares ACC Limited's net assets metrics with peer companies in the Building Materials industry.
Industry Context
- Industry: Building Materials
- Average net assets among peers: $27,221,111,222
- Average return on equity (ROE) among peers: 12.66%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| ACC Limited (ACC) | ₹199.37 Billion | 12.12% | 0.33x | $1.14 Billion |
| Andhra Cements Limited (ACL) | $2.62 Billion | 0.00% | 2.18x | $5.65 Million |
| Ambuja Cements Limited (AMBUJACEM) | $23.81 Billion | 16.19% | 0.96x | $3.98 Billion |
| Anjani Portland Cement Limited (APCL) | $850.44 Million | 5.09% | 3.86x | $6.37 Million |
| Birla Corporation Limited (BIRLACORPN) | $60.49 Billion | 6.59% | 1.29x | $304.39 Million |
| Burnpur Cement Limited (BURNPUR) | $-4.52 Billion | 0.00% | 0.00x | $6.21 Million |
| Barak Valley Cements Limited (BVCL) | $1.20 Billion | 6.03% | 0.95x | $3.15 Million |
| Dalmia Bharat Limited (DALBHARAT) | $157.59 Billion | 5.18% | 0.58x | $1.59 Billion |
| Deccan Cements Limited (DECCANCE) | $1.39 Billion | 34.44% | 1.71x | $43.11 Million |
| EURO PRATIK SALES LIMITED (EUROPRATIK) | $1.56 Billion | 40.39% | 0.12x | $46.56 Million |