Andhra Cements Limited
Andhra Cements Limited manufactures and sells cement and cement related products. It sells its products under the SAGAR CEMENT brand name. The company was formerly known as Andhra Cement Company Limited and changed its name to Andhra Cements Limited in December 1990. Andhra Cements Limited was incorporated in 1936 and is based in Hyderabad, India. Andhra Cements Limited operates as a subsidiary o… Read more
Andhra Cements Limited (ACL) - Net Assets
Latest net assets as of September 2025: ₹762.00 Million INR
Based on the latest financial reports, Andhra Cements Limited (ACL) has net assets worth ₹762.00 Million INR as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (₹13.29 Billion) and total liabilities (₹12.53 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 | ₹762.00 Million |
| % of Total Assets | 5.73% |
| Annual Growth Rate | 9.56% |
| 5-Year Change | N/A |
| 10-Year Change | 90.07% |
| Growth Volatility | 251.91 |
Andhra Cements Limited - Net Assets Trend (2006–2025)
This chart illustrates how Andhra Cements 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 Andhra Cements Limited (2006–2025)
The table below shows the annual net assets of Andhra Cements Limited from 2006 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | ₹1.45 Billion | -51.30% |
| 2024-03-31 | ₹2.97 Billion | -16.45% |
| 2023-03-31 | ₹3.55 Billion | +138.76% |
| 2022-03-31 | ₹-9.17 Billion | -34.73% |
| 2021-03-31 | ₹-6.80 Billion | -41.49% |
| 2020-03-31 | ₹-4.81 Billion | -52.74% |
| 2019-03-31 | ₹-3.15 Billion | -133.72% |
| 2018-03-31 | ₹-1.35 Billion | -108.05% |
| 2017-03-31 | ₹-647.39 Million | -185.12% |
| 2016-03-31 | ₹760.52 Million | -46.58% |
| 2015-03-31 | ₹1.42 Billion | -42.58% |
| 2014-03-31 | ₹2.48 Billion | -25.41% |
| 2013-03-31 | ₹3.32 Billion | -7.50% |
| 2012-03-31 | ₹3.59 Billion | +37.06% |
| 2011-03-31 | ₹2.62 Billion | +3.55% |
| 2010-03-31 | ₹2.53 Billion | -1.10% |
| 2009-03-31 | ₹2.56 Billion | +4.48% |
| 2008-03-31 | ₹2.45 Billion | +861.22% |
| 2006-03-31 | ₹254.91 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Andhra Cements 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 decreased by 579700000000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | ₹921.70 Million | 63.76% |
| Other Components | ₹6.32 Billion | 437.27% |
| Total Equity | ₹1.45 Billion | 100.00% |
Andhra Cements Limited Competitors by Market Cap
The table below lists competitors of Andhra Cements Limited ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Green Circle Decarbonize Technology Limited
NYSE MKT:GCDT
|
$5.65 Million |
|
Sahakol Equipment Public Company Limited
BK:SQ
|
$5.65 Million |
|
Plata Latina Minerals Corporation
PINK:PLLMF
|
$5.65 Million |
|
BetterLife Pharma Inc
OTCQB:BETRF
|
$5.65 Million |
|
Invoicery Group AB
ST:FRILAN
|
$5.65 Million |
|
Mercury Securities Group Berhad
KLSE:0285
|
$5.65 Million |
|
Com.Tel S.p.A.
F:CX3
|
$5.65 Million |
|
TIRUPATI GRAPHITE LS-025
F:0WL
|
$5.65 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Andhra Cements Limited's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 2,968,100,000 to 1,445,500,000, a change of -1,522,600,000 (-51.3%).
- Net loss of 1,521,100,000 reduced equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | ₹-1.52 Billion | -105.23% |
| Other Changes | ₹-1.50 Million | -0.1% |
| Total Change | ₹- | -51.30% |
Book Value vs Market Value Analysis
This analysis compares Andhra Cements 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: 3.39x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has increased from 1.22x to 3.39x over the analyzed period, suggesting growing market confidence.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2006-03-31 | ₹43.53 | ₹53.08 | x |
| 2008-03-31 | ₹369.79 | ₹53.08 | x |
| 2009-03-31 | ₹392.96 | ₹53.08 | x |
| 2010-03-31 | ₹379.37 | ₹53.08 | x |
| 2012-03-31 | ₹414.50 | ₹53.08 | x |
| 2013-03-31 | ₹226.49 | ₹53.08 | x |
| 2014-03-31 | ₹168.94 | ₹53.08 | x |
| 2015-03-31 | ₹97.00 | ₹53.08 | x |
| 2016-03-31 | ₹51.71 | ₹53.08 | x |
| 2017-03-31 | ₹-44.11 | ₹53.08 | x |
| 2018-03-31 | ₹-91.78 | ₹53.08 | x |
| 2019-03-31 | ₹-214.50 | ₹53.08 | x |
| 2020-03-31 | ₹-327.63 | ₹53.08 | x |
| 2021-03-31 | ₹-463.55 | ₹53.08 | x |
| 2022-03-31 | ₹-624.56 | ₹53.08 | x |
| 2023-03-31 | ₹66.49 | ₹53.08 | x |
| 2024-03-31 | ₹32.20 | ₹53.08 | x |
| 2025-03-31 | ₹15.68 | ₹53.08 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Andhra Cements 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): -105.23%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -55.50%
- • Asset Turnover: 0.24x
- • Equity Multiplier: 7.92x
- Recent ROE (-105.23%) is below the historical average (7.95%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2006 | 152.43% | 58.35% | 0.28x | 9.35x | ₹363.07 Million |
| 2008 | 20.12% | 16.72% | 0.49x | 2.44x | ₹248.02 Million |
| 2009 | 14.98% | 10.39% | 0.56x | 2.59x | ₹127.57 Million |
| 2010 | 18.83% | 16.19% | 0.39x | 3.02x | ₹223.66 Million |
| 2012 | -1.48% | -14381.99% | 0.00x | 2.41x | ₹-412.64 Million |
| 2013 | -6.22% | 0.00% | 0.00x | 3.36x | ₹-539.24 Million |
| 2014 | -31.55% | 0.00% | 0.00x | 5.00x | ₹-1.03 Billion |
| 2015 | -55.57% | -35.25% | 0.16x | 9.62x | ₹-933.47 Million |
| 2016 | -108.42% | -19.70% | 0.33x | 16.86x | ₹-900.57 Million |
| 2017 | 0.00% | -29.52% | 0.28x | 0.00x | ₹-966.46 Million |
| 2018 | 0.00% | -15.25% | 0.38x | 0.00x | ₹-576.26 Million |
| 2019 | 0.00% | -56.09% | 0.30x | 0.00x | ₹-1.49 Billion |
| 2020 | 0.00% | -117.87% | 0.14x | 0.00x | ₹-1.20 Billion |
| 2021 | 0.00% | -199645.18% | 0.00x | 0.00x | ₹-1.37 Billion |
| 2022 | 0.00% | 0.00% | 0.00x | 0.00x | ₹-1.45 Billion |
| 2023 | 267.32% | 0.00% | 0.00x | 2.56x | ₹9.14 Billion |
| 2024 | -22.11% | -24.70% | 0.25x | 3.64x | ₹-952.91 Million |
| 2025 | -105.23% | -55.50% | 0.24x | 7.92x | ₹-1.67 Billion |
Industry Comparison
This section compares Andhra Cements Limited's net assets metrics with peer companies in the Building Materials industry.
Industry Context
- Industry: Building Materials
- Average net assets among peers: $42,832,229,444
- Average return on equity (ROE) among peers: 14.10%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Andhra Cements Limited (ACL) | ₹762.00 Million | 152.43% | 16.45x | $5.65 Million |
| ACC Limited (ACC) | $143.12 Billion | 13.02% | 0.47x | $1.14 Billion |
| 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 |