ACC Limited (ACC) - Net Assets
Based on the latest financial reports, ACC Limited (ACC) has net assets worth Rs205.54 Billion INR (≈ $2.22 Billion USD) as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs275.25 Billion ≈ $2.98 Billion USD) and total liabilities (Rs69.71 Billion ≈ $753.86 Million USD). 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. Also explore balance sheet size of ACC Limited for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs205.54 Billion |
| % of Total Assets | 74.68% |
| Annual Growth Rate | 13.06% |
| 5-Year Change | 43.62% |
| 10-Year Change | 133.14% |
| Growth Volatility | 10.66 |
ACC Limited - Net Assets Trend (2001–2025)
This chart illustrates how ACC Limited's net assets have evolved over time, based on quarterly financial data. Check ACC intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for ACC Limited (2001–2025)
The table below shows the annual net assets of ACC Limited from 2001 to 2025. For live valuation and market cap data, see ACC Limited (ACC) total market value.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | Rs205.54 Billion ≈ $2.22 Billion |
+10.75% |
| 2024-12-31 | Rs185.59 Billion ≈ $2.01 Billion |
+13.63% |
| 2023-12-31 | Rs163.32 Billion ≈ $1.77 Billion |
+15.49% |
| 2022-12-31 | Rs141.42 Billion ≈ $1.53 Billion |
-1.19% |
| 2021-12-31 | Rs143.12 Billion ≈ $1.55 Billion |
+12.67% |
| 2020-12-31 | Rs127.02 Billion ≈ $1.37 Billion |
+10.01% |
| 2019-12-31 | Rs115.47 Billion ≈ $1.25 Billion |
+9.61% |
| 2018-12-31 | Rs105.35 Billion ≈ $1.14 Billion |
+12.57% |
| 2017-12-31 | Rs93.59 Billion ≈ $1.01 Billion |
+6.15% |
| 2016-12-31 | Rs88.16 Billion ≈ $953.44 Million |
+4.66% |
| 2015-12-31 | Rs84.24 Billion ≈ $911.00 Million |
+2.47% |
| 2014-12-31 | Rs82.21 Billion ≈ $889.03 Million |
-2.54% |
| 2013-12-31 | Rs84.35 Billion ≈ $912.22 Million |
+14.37% |
| 2012-12-31 | Rs73.75 Billion ≈ $797.58 Million |
+5.64% |
| 2011-12-31 | Rs69.82 Billion ≈ $755.02 Million |
+11.11% |
| 2010-12-31 | Rs62.83 Billion ≈ $679.50 Million |
+7.00% |
| 2009-12-31 | Rs58.72 Billion ≈ $635.07 Million |
+21.66% |
| 2008-12-31 | Rs48.27 Billion ≈ $521.99 Million |
+15.74% |
| 2007-12-31 | Rs41.70 Billion ≈ $451.02 Million |
+31.45% |
| 2006-12-31 | Rs31.73 Billion ≈ $343.11 Million |
+46.59% |
| 2005-12-31 | Rs21.64 Billion ≈ $234.07 Million |
+25.78% |
| 2004-12-31 | Rs17.21 Billion ≈ $186.09 Million |
+18.77% |
| 2003-12-31 | Rs14.49 Billion ≈ $156.68 Million |
+25.33% |
| 2002-12-31 | Rs11.56 Billion ≈ $125.01 Million |
+6.95% |
| 2001-12-31 | Rs10.81 Billion ≈ $116.89 Million |
-- |
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 122948.7% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs167.10 Billion | 81.31% |
| Common Stock | Rs1.88 Billion | 0.91% |
| Other Components | Rs36.53 Billion | 17.77% |
| Total Equity | Rs205.51 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 |
|---|---|
|
BBVA Banco Frances SA ADR
F:BFP
|
$2.82 Billion |
|
MultiChoice Group Ltd
JSE:MCG
|
$2.82 Billion |
|
Delek US Energy Inc
NYSE:DK
|
$2.82 Billion |
|
The Cheesecake Factory
NASDAQ:CAKE
|
$2.82 Billion |
|
Tidewater Inc
NYSE:TDW
|
$2.82 Billion |
|
NCsoft Corp
KO:036570
|
$2.82 Billion |
|
Shanghai Bairun Flavor & Fragrance Co Ltd
SHE:002568
|
$2.82 Billion |
|
SBT Ultrasonic Technology Co. Ltd. A
SHG:688392
|
$2.82 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 2024 to 2025, total equity changed from 185,548,400,000 to 205,505,400,000, a change of 19,957,000,000 (10.8%).
- Net income of 21,370,700,000 contributed positively to equity growth.
- Dividend payments of 1,412,900,000 reduced retained earnings.
- Other comprehensive income decreased equity by 109,300,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs21.37 Billion | +10.4% |
| Dividends Paid | Rs1.41 Billion | -0.69% |
| Other Comprehensive Income | Rs-109.30 Million | -0.05% |
| Other Changes | Rs108.50 Million | +0.05% |
| Total Change | Rs- | 10.76% |
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: 1.27x
- 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 16.94x to 1.27x 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 | Rs81.92 | Rs1387.80 | x |
| 2004-12-31 | Rs90.13 | Rs1387.80 | x |
| 2005-12-31 | Rs114.92 | Rs1387.80 | x |
| 2006-12-31 | Rs168.31 | Rs1387.80 | x |
| 2007-12-31 | Rs221.20 | Rs1387.80 | x |
| 2008-12-31 | Rs256.71 | Rs1387.80 | x |
| 2009-12-31 | Rs312.05 | Rs1387.80 | x |
| 2010-12-31 | Rs333.80 | Rs1387.80 | x |
| 2011-12-31 | Rs370.86 | Rs1387.80 | x |
| 2012-12-31 | Rs391.68 | Rs1387.80 | x |
| 2013-12-31 | Rs415.18 | Rs1387.80 | x |
| 2014-12-31 | Rs436.56 | Rs1387.80 | x |
| 2015-12-31 | Rs447.39 | Rs1387.80 | x |
| 2016-12-31 | Rs468.19 | Rs1387.80 | x |
| 2017-12-31 | Rs496.95 | Rs1387.80 | x |
| 2018-12-31 | Rs559.49 | Rs1387.80 | x |
| 2019-12-31 | Rs613.23 | Rs1387.80 | x |
| 2020-12-31 | Rs674.61 | Rs1387.80 | x |
| 2021-12-31 | Rs759.92 | Rs1387.80 | x |
| 2022-12-31 | Rs750.87 | Rs1387.80 | x |
| 2023-12-31 | Rs867.22 | Rs1387.80 | x |
| 2024-12-31 | Rs985.33 | Rs1387.80 | x |
| 2025-12-31 | Rs1091.53 | Rs1387.80 | 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): 10.40%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 8.30%
- • Asset Turnover: 0.94x
- • Equity Multiplier: 1.34x
- Recent ROE (10.40%) is below the historical average (16.19%), 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 | Rs222.61 Million |
| 2002 | 10.80% | 3.43% | 0.96x | 3.27x | Rs90.22 Million |
| 2003 | 15.57% | 6.28% | 0.83x | 3.00x | Rs787.64 Million |
| 2004 | 23.95% | 9.52% | 0.90x | 2.79x | Rs2.34 Billion |
| 2005 | 23.88% | 15.20% | 0.69x | 2.28x | Rs2.99 Billion |
| 2006 | 39.17% | 21.19% | 0.98x | 1.88x | Rs9.23 Billion |
| 2007 | 34.29% | 20.24% | 1.00x | 1.70x | Rs10.11 Billion |
| 2008 | 22.79% | 14.29% | 0.91x | 1.76x | Rs6.17 Billion |
| 2009 | 26.59% | 18.41% | 0.84x | 1.71x | Rs9.74 Billion |
| 2010 | 17.16% | 13.04% | 0.75x | 1.76x | Rs4.49 Billion |
| 2011 | 18.64% | 13.01% | 0.85x | 1.69x | Rs6.03 Billion |
| 2012 | 14.37% | 9.52% | 0.93x | 1.62x | Rs3.22 Billion |
| 2013 | 14.01% | 10.05% | 0.90x | 1.55x | Rs3.13 Billion |
| 2014 | 14.14% | 10.12% | 0.91x | 1.54x | Rs3.40 Billion |
| 2015 | 6.97% | 5.14% | 0.89x | 1.52x | Rs-2.55 Billion |
| 2016 | 7.47% | 6.11% | 0.80x | 1.52x | Rs-2.23 Billion |
| 2017 | 9.88% | 7.15% | 0.87x | 1.59x | Rs-111.75 Million |
| 2018 | 14.44% | 10.50% | 0.90x | 1.52x | Rs4.67 Billion |
| 2019 | 11.93% | 8.98% | 0.90x | 1.48x | Rs2.23 Billion |
| 2020 | 11.26% | 10.60% | 0.74x | 1.43x | Rs1.60 Billion |
| 2021 | 13.02% | 11.78% | 0.75x | 1.47x | Rs4.32 Billion |
| 2022 | 4.59% | 3.73% | 0.85x | 1.45x | Rs-7.64 Billion |
| 2023 | 14.30% | 11.93% | 0.84x | 1.43x | Rs7.02 Billion |
| 2024 | 12.95% | 11.62% | 0.81x | 1.37x | Rs5.47 Billion |
| 2025 | 10.40% | 8.30% | 0.94x | 1.34x | Rs820.16 Million |
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: $23,413,728,667
- Average return on equity (ROE) among peers: 9.34%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| ACC Limited (ACC) | Rs205.54 Billion | 12.12% | 0.34x | $2.82 Billion |
| Ambuja Cements Limited (AMBUJACEM) | $94.63 Billion | 13.51% | 0.37x | $11.85 Billion |
| Birla Corporation Limited (BIRLACORPN) | $12.88 Billion | 25.13% | 0.58x | $840.53 Million |
| Dalmia Bharat Limited (DALBHARAT) | $12.41 Billion | 9.31% | 1.72x | $3.78 Billion |
| Grasim Industries Limited (GRASIM) | $45.86 Billion | 18.78% | 1.49x | $23.33 Billion |
| Global Surfaces Limited (GSLSU) | $2.71 Billion | -11.23% | 1.00x | $11.09 Million |
| HeidelbergCement India Limited (HEIDELBERG) | $10.46 Billion | 12.73% | 1.42x | $394.40 Million |
| IFGL Refractories Limited (IFGLEXPOR) | $9.34 Billion | 8.30% | 0.38x | $163.28 Million |
| The India Cements Limited (INDIACEM) | $15.69 Billion | 2.72% | 1.29x | $1.36 Billion |
| JK Cement Limited (JKCEMENT) | $6.74 Billion | 4.83% | 1.17x | $4.73 Billion |
About ACC Limited
ACC Limited engages in the manufacture and sale of cement and ready-mix concrete in India. It operates in Cement and ancilliary services and Ready Mix Concrete segments. The company provides 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… Read more