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ACC Ltd.

ACCCommodities filings

We hold this company’s filings and have not read the financial statements out of them yet. Every filing on record is listed under filings, and each one opens.

Earnings calls

12 transcript(s)/analyst meet(s) served; 1 document(s) on file are not transcripts (cover letters, duplicates, unresolved) and are excluded. Speaker attribution is shown only where the segmenter attributes ≥ 95% of sentences to management or analysts (0 of 12 documents here); elsewhere sentences render unattributed.

KindDatePeriodServedAttribution rate
TRANSCRIPT202302132022-12-31yes
TRANSCRIPT202305122023-03-31yes
COVER_LETTER202308092023-06-30no
TRANSCRIPT202311062023-09-30yes
TRANSCRIPT202405072024-03-31yes
TRANSCRIPT202408072024-06-30yes
TRANSCRIPT202502042024-12-31yes
TRANSCRIPT202505062025-03-31yes
TRANSCRIPT202508062025-06-30yes
TRANSCRIPT202602042025-12-31yes
TRANSCRIPT202605102026-03-31yes
TRANSCRIPT202608032026-06-30yes

ACC

files the standard Schedule III statements. Every figure below opens to the filing it was read from; where a figure is not shown, the reason is printed in its place.

Identity

Statement divisiongeneral
Scope servedconsolidated
Panels on this page4

Market

No split, bonus or consolidation is on record for this company inside the period this price series covers, so the closes need no adjustment.

Last close1,236.10
52-week range1225.2 – 1913.7
Return 1M-5.34%
Return 3M-7.61%
Return 1Y-33.58%
Return 3Y-38.2%
Return 5Y-46.23%
Market capitalisationnot shown — we could not confirm it
Shares outstandingnot shown — we could not confirm it
P/Enot shown — we could not confirm it
P/Bnot shown — we could not confirm it
EV/EBITDAnot shown — we could not confirm it

Latest quarter filed — period ending 2026-06-30

In INR crore except per-share figures. `period_id` is the period the filing names for the number; the date beside each cell is when it was filed.

Revenue from operations5,808.00
Other income53.00
Total income5,861.00
Cost of materials consumed1,002.00
Purchases of stock-in-trade1,747.00
Changes in inventories-35.00
Employee benefit expense186.00
Finance costs27.00

Ownership — 2026-06-30, and the change from 2026-03-31

HolderPer centChange
promoter and promoter group0.570.00
institutions foreign0.06-0.00
institutions domestic0.21-0.00
mutual funds0.08-0.00
public0.430.00

Documents on file

ClassMost recentOn file
COVER_LETTER2023-06-301
TRANSCRIPT2026-06-3011

Financial statements

Filed results, consolidated, in INR crore except per-share figures. Every figure opens to the filing it was read from. Quarterly and annual columns are the periods the filing itself names, never a document date.

Quarterly results, as filed

Line2022-09-302022-12-312023-03-312023-06-302023-09-302023-12-312024-03-312024-06-302024-09-302024-12-312025-03-312025-06-302025-09-302025-12-312026-03-312026-06-30
Revenue from operations3,987.004,537.004,791.005,201.004,435.004,914.005,409.005,155.004,614.005,207.006,067.006,087.005,932.006,483.007,146.005,808.00
Other income70.0041.00119.0077.00210.0086.00120.0072.00159.001,368.00194.0068.00224.0058.0052.0053.00
Total income4,057.004,578.004,910.005,278.004,645.005,001.005,528.005,227.004,772.006,576.006,260.006,156.006,155.006,541.007,199.005,861.00
Cost of materials consumed634.00608.00729.00820.00719.00741.00833.00992.00905.001,009.001,113.001,117.001,089.00995.001,353.001,002.00
Purchases of stock-in-trade437.00561.00692.00657.00511.00677.00818.00799.00802.001,125.001,353.001,430.001,470.001,676.001,892.001,747.00
Changes in inventories-223.00119.00157.00-51.0064.00-77.0098.00-41.0084.0059.0044.00-86.00-157.0047.0083.00-35.00
Employee benefit expense211.00203.00212.00152.00195.00178.00167.00164.00181.00197.00175.00205.00179.00181.00179.00186.00
Finance costs18.0019.0015.0025.0029.0034.0067.0033.0033.0028.0014.0030.0029.0026.0027.0027.00
Depreciation and amortisation173.00173.00177.00200.00213.00235.00235.00232.00242.00260.00265.00255.00279.00306.00279.00261.00
Other expenses2,911.002,667.002,533.002,851.002,396.002,490.002,655.002,561.002,205.002,420.002,551.002,643.002,505.002,884.003,014.002,451.00
Total expenses4,162.004,349.004,514.004,655.004,127.004,279.004,874.004,741.004,453.005,099.005,515.005,594.005,393.006,114.006,826.005,639.00
Profit before exceptional items and tax-105.00228.00396.00623.00518.00722.00655.00485.00319.001,476.00746.00561.00762.00426.00372.00222.00
Exceptional items-16.00-79.00-66.000.000.000.00230.000.00-35.000.00135.000.000.0032.00-4.00-24.00
Profit before tax-121.00149.00329.00623.00518.00722.00884.00485.00284.001,476.00880.00561.00762.00459.00368.00198.00
Current tax-29.0029.0085.00143.00132.00229.00-118.00123.0093.00303.00184.00155.00-496.0077.00282.0059.00
Deferred tax-2.0011.0010.0016.00-1.00-37.0059.002.00-9.0082.00-53.0033.00140.00-21.00-150.00-6.00
Tax expense-31.0039.0096.00159.00132.00192.00-60.00125.0084.00385.00131.00188.00-356.0056.00132.0053.00
Profit for the period-87.00113.00236.00466.00388.00538.00945.00361.00200.001,092.00751.00375.001,119.00404.00238.00147.00
Profit attributable to owners-87.00113.00236.00466.00388.00538.00945.00361.00200.001,092.00751.00369.001,119.00404.00238.00147.00
Profit attributable to non-controlling interests0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00
Other comprehensive income0.000.0017.000.000.000.0028.00-2.00-26.00-1.00-7.00-7.0031.00-15.00-10.002.00
Total comprehensive income-87.00113.00252.00466.00388.00538.00973.00360.00174.001,091.00745.00369.001,151.00389.00228.00149.00
Earnings per share, basic-4.656.0312.5524.8220.6628.6350.3119.2410.5558.1439.9919.9959.6021.5212.697.83
Earnings per share, diluted-4.656.0112.5124.7620.6028.5550.1819.1910.5257.9839.8919.9459.4521.4712.667.81

Annual results, as filed

Line2018-12-312019-12-312020-12-312022-12-312023-03-312024-03-312025-03-312026-03-31
Revenue from operations14,802.0015,658.0013,786.0017,419.0022,210.0019,959.0021,762.0025,962.00
Other income143.00318.00217.00223.00342.00493.001,072.00402.00
Total income14,944.0015,976.0014,003.0017,642.0022,552.0020,452.0022,835.0026,364.00
Cost of materials consumed2,368.002,256.001,673.002,617.003,346.003,114.004,019.004,554.00
Purchases of stock-in-trade89.00362.00697.001,609.002,301.002,663.004,080.006,777.00
Changes in inventories-125.00101.00142.00-350.00-193.0034.00147.00-113.00
Employee benefit expense884.00866.00841.00824.001,036.00737.00718.00744.00
Finance costs88.0086.0057.0062.0077.00155.00108.00112.00
Depreciation and amortisation603.00606.00639.00665.00841.00883.001,001.001,118.00
Other expenses9,537.009,660.008,077.0011,263.0013,795.0010,348.009,737.0011,049.00
Total expenses13,444.0013,937.0012,127.0016,689.0021,204.0017,935.0019,810.0024,242.00
Profit before exceptional items and tax1,500.002,038.001,876.00953.001,348.002,517.003,024.002,122.00
Exceptional items0.000.00-176.00-95.00-162.00230.00100.0028.00
Profit before tax1,500.002,038.001,700.00857.001,186.002,746.003,124.002,150.00
Current tax-43.00690.00548.00189.00274.00386.00702.0017.00
Deferred tax33.00-15.00-269.0033.0043.0037.0022.002.00
Tax expense-11.00675.00279.00222.00317.00423.00725.0019.00
Profit for the period1,521.001,378.001,430.00650.00885.002,337.002,402.002,137.00
Profit attributable to owners1,520.001,377.001,430.00649.00885.002,336.002,402.002,137.00
Profit attributable to non-controlling interests0.000.000.000.000.000.000.000.00
Other comprehensive income-5.00-49.00-15.0014.0031.0028.00-35.00-1.00
Total comprehensive income1,516.001,328.001,416.00664.00916.002,365.002,368.002,137.00
Earnings per share, basic80.9773.3576.1634.5847.13124.42127.92113.80
Earnings per share, diluted80.7773.1775.9834.4947.01124.09127.57113.51

Balance sheet, as filed

Line2022-06-302023-03-312023-09-302024-03-312024-09-302025-03-312025-09-302026-03-31
Total assets20,576.0020,544.0022,137.0023,386.0023,719.0025,413.0026,501.0027,525.00
Non-current assets10,435.0011,283.0011,808.0012,674.0013,570.0016,268.0016,098.0016,152.00
Current assets10,139.009,259.0010,327.0010,690.0010,126.009,138.0010,397.0011,373.00
Property, plant and equipment7,062.007,364.008,665.009,262.009,842.0010,106.0010,243.0010,192.00
Capital work-in-progress1,727.001,684.001,116.00986.001,268.002,061.001,941.002,227.00
Goodwill4.004.004.00345.00395.00395.00395.00395.00
Other intangible assets49.00144.00152.00418.00336.00329.00298.00277.00
Inventories2,034.001,624.001,752.001,869.001,868.001,925.001,986.001,789.00
Trade receivables1,088.00869.001,482.00828.001,157.001,163.003,678.003,842.00
Cash and cash equivalents4,517.00257.00844.001,604.00787.001,051.00248.00537.00
Total equity and liabilities20,576.0020,544.0022,137.0023,386.0023,719.0025,413.0026,501.0027,525.00
Equity13,864.0014,142.0014,823.0016,333.0016,725.0018,559.0019,937.0020,554.00
Equity share capital188.00188.00188.00188.00188.00188.00188.00188.00
Other equity13,673.0013,950.0014,631.0016,142.0016,533.0018,367.0019,745.0020,363.00
Total liabilities6,712.006,402.007,315.007,052.006,994.006,854.006,564.006,971.00
Non-current liabilities720.00761.00935.00955.001,055.001,186.001,409.001,209.00
Current liabilities5,992.005,641.006,380.006,097.005,939.005,668.005,155.005,762.00
Borrowings, non-current0.000.000.000.000.000.000.000.00
Borrowings, current0.000.000.000.000.000.000.000.00
Trade payables1,995.001,493.001,678.001,925.001,803.001,638.002,001.002,454.00

Cash flow, as filed

Line2022-06-302023-03-312023-09-302024-03-312024-09-302025-03-312025-09-302026-03-31
Net cash from operating activities-757.00-1,235.001,090.002,995.00-431.001,711.00-2,273.00-1,358.00
Net cash from investing activities-964.00-4,637.00-237.00-1,245.00471.00-1,277.001,727.001,267.00
Net cash from financing activities-1,129.00-1,238.00-266.00-443.00-860.00-1,002.00-258.00-422.00
Purchase of property, plant and equipment1,085.002,105.00603.001,395.00728.001,968.00766.001,433.00
Net increase in cash-2,850.00-7,110.00588.001,312.00-817.00-568.00-803.00-513.00
con:CFO.BEFORE_TAX-521.00-832.001,490.003,177.00-426.001,803.00-2,115.00-1,632.00
con:INTEREST_RECEIVED.OPERATING0.000.00-256.000.000.000.000.000.00
con:INTEREST_PAID.OPERATING0.000.000.000.000.000.000.000.00
con:DIVIDENDS_RECEIVED.OPERATING0.000.000.000.000.000.000.000.00
con:TAX_PAID.OPERATING236.00404.00144.00182.006.0092.00158.00-274.00
con:CF_OTHER.OPERATING0.000.000.000.000.000.000.000.00
con:INVESTMENTS_PURCHASED0.000.00-7.000.000.000.000.000.00
con:INVESTMENTS_SOLD0.000.00265.000.000.000.000.000.00
con:PPE_DISPOSALS0.00124.0022.0046.0031.0015.00394.00398.00
con:CF_INVESTING.SUBSIDIARIES_SOLD0.000.000.000.000.000.000.000.00
con:CF_INVESTING.SUBSIDIARIES_ACQUIRED0.000.000.00423.000.00299.000.0018.00
con:CF_INVESTING.JV_SOLD0.000.000.000.000.000.000.000.00
con:CF_INVESTING.JV_ACQUIRED0.000.000.000.000.000.000.000.00

Who owns it

The shareholding pattern filed with the exchange every quarter, as a series. Percentages are of total shares. Each figure names the filing it was read from and the date it was filed.

Holder2023-03-312023-06-302023-09-302023-12-312024-03-312024-06-302024-09-302024-12-312025-03-312025-06-302025-09-302025-12-312026-03-312026-06-30
Promoter and promoter group56.6956.6956.6956.6956.6956.6956.6956.6956.6956.690.570.570.570.57
Domestic institutions19.5219.3722.7924.1524.6424.8224.4324.6624.9224.120.230.210.220.21
Mutual funds—————————12.070.090.080.080.08
Insurance companies8.698.799.269.489.058.968.959.3110.4811.910.130.130.130.13
Foreign institutions10.069.987.106.246.185.655.515.144.834.660.050.060.060.06
Government—————————0.150.000.000.000.00
Public43.3143.3143.3143.3143.3143.3143.3143.3143.3143.310.430.430.430.43
Non-institutional13.5713.8013.2612.7712.3412.6913.2213.3613.4014.370.160.160.160.16
Shares outstanding187787263187787263187787263187787263187787263187787263187787263187787263187787263187787263187787263187787263187787263187787263

Related parties

Transactions with related parties as disclosed to the exchange for the period ending 2024-09-30, by counterparty, largest first. Amounts are as filed. Each row names the filing and the date it was filed.

CounterpartyRelationshipTypeAmount in the periodTransactions
Ambuja Cements LimitedTransactions with Holding CompanieAny other transaction, Dividend paid, Purchase of go30,885,300,000.009
Aditya Estates Private limitedDetails of Transactions relating tAny other transaction6,025,000,000.002
Adani Global Pte LimitedDetails of Transactions relating tPurchase of goods or services2,515,300,000.001
Adani Enterprises LimitedDetails of Transactions relating tAny other transaction, Purchase of goods or services1,600,400,000.003
Asian Fine Cement Private LimitedTransactions with Subsidiary CompaPurchase of goods or services, Sale of goods or serv1,570,700,000.002
Sanghi Industries LimitedDetails of Transactions relating tAny other transaction, Purchase of goods or services1,332,400,000.004
Penna Cement Industries LimitedDetails of Transactions relating tPurchase of goods or services, Sale of goods or serv1,266,800,000.002
Aakaash Manufacturing Company Private LimitedTransactions with Joint Venture CoAny other transaction, Dividend received, Purchase o508,300,000.003
Adani Cement Industries LimitedDetails of Transactions relating tAny other transaction, Purchase of goods or services330,700,000.005
Adani Infra (India) LimitedDetails of Transactions relating tAny other transaction, Purchase of goods or services305,000,000.004
Alcon Cement Company Private LimitedTransactions with Associate CompanAny other transaction, Dividend received, Purchase o275,800,000.005
Lucky Minmat LimitedTransactions with Subsidiary CompaAny other transaction, Inter-corporate deposit, Inte264,900,000.005
Adani Green Energy Six LimitedDetails of Transactions relating tPurchase of goods or services, Sale of goods or serv235,500,000.003
Karnavati Aviation Private LimitedDetails of Transactions relating tPurchase of goods or services177,400,000.001
Adani Infrastructure And Developers Private LimitedDetails of Transactions relating tSale of goods or services177,100,000.001

What management said

Every earnings call we hold for this company, read in full. Prepared remarks are separated from the question-and-answer session and every paragraph names who said it and on which page. These are management’s own words, not filed figures.

DateQuarterWho spoke
2026-08-03Q1FY27AMBUJA CEMENTS LIMITED, LIMITEDRead the call
2026-05-10Q4FY26Read the call
2026-02-04Q3FY26Read the call
2025-08-06Q1FY26Read the call
2025-05-06Q4FY25Read the call
2025-02-04Q3FY25Read the call
2024-08-07Q1FY25Read the call
2024-05-07Q4FY24Read the call
2023-11-06Q2FY24Read the call
2023-05-12Q4FY23Read the call
2023-02-13Q3FY23(CEMENT BUSINESS), CAPITAL SERVICES, DIRECTOR, AMBUJA CEMENTSRead the call

Some earlier announcements under this heading are covering letters only — no transcript was attached.

What they said about it, quarter by quarter

TopicQ2FY24Q3FY23Q3FY25Q3FY26Q4FY23Q4FY24Q4FY25Q4FY26
CapexI was just asking that how much of that INR400 maybe like, INR100 has come already or INR50 has come already based on whatever is operation in terms o…And as I mentioned, the trend continues to be positive on back of the increased CAPEX on the housing, on the infrastructure.Securing major raw material at cost competitive prices and efficiency and productivity improvement capex will help further reduce cost by 8% to 10%.Alongside this, we are unlocking an additional 15 million tons of debottlenecking capacity at lower capex cost.Balance 50% goes in terms of our capex program, as well as the tax liabilities.My first question is on your detail like on cost and capex timelines on a five-year basis.Raw material costs, we have secured raw material at competitive prices and efficiency and productivity improvement. capex will further help in raw mat…And some of these plants, especially of Penna, needed higher than expected time for maintenance capex and overall upkeep of the assets.
Capital allocationOne is about the strategy that the company has for Sanghi Industries in the sense that since the acquisition is about to complete, but have we started…Very happy to address all of you on our first investor call post Adani Group's acquisition of ACC and Ambuja.With Orient acquisition at advanced stage, the total capacity by Q4 FY '25 to hit 104 million tons.And therefore primarily -- but if you look at -- obviously, you know that from March to June and from June to September, there has been this acquisiti…Now, whether everything will be Brownfield or whether we'll also have one or two Greenfield opportunities and or, I'm not getting into that zone, but …Number two, we also have a power plant close by where our group has already in advanced stages of acquisition.With the completion of Orient acquisition, commissioning of grinding unit at Farakka and the debottlenecking of capacity at various plants, as I menti…So is it fair to say that there is a reset in ambition kind of from the earlier kind of thought that was there at the time of the acquisition?
CostsSo logistics cost also, while there has been a general inflation, we are seeing the cost has been arrested.The raw material cost has come down 5% from Rs.You will see that the raw material cost has gone up on account of purchase clinker.Look at the raw material, like now fly ash and all with the group synergies, we will be benefiting on the fly ash.And that's where the project becomes very, very smart project because it gives us raw material.And given you and another large player have talked about cost-saving initiatives over the medium term.But can you please help us understand the quantum of cost savings achieved during the year?And some of the other issues like the raw material costs, which we could have improved in terms of the fly ash, but pending some of the railway infras…
Debt and cashAnd I see in the balance sheet cash flow that the receivables seem to have gone up in one inch even though the volume seems to be the same as what we …Working capital remains a key focus area for us.And likewise, the good thing is that at least these cash flows are now coming back to the balance sheet, which were lying somewhere, the working capit…Tax refunds of the prior period, I think we have done a major efforts on that and unlocked the working capital.So has there been any reclassification of the cash flow, if you could clarify that?And it is all on from our operating cash flows is what we are targeting.Then also, there has been a working capital deployment of INR1,300 crores, and this is absolutely to the third-party companies wherein, for example, a…So your ACC's operating cash flows are negative, sharply negative for the year.
DemandSo if you take all that, these markets where we are actually under supplied and there is a great demand.On the industry level, the cement industry saw higher capacity production with a good pickup in demand during the quarter.The improved consumption demand in housing and infrastructure segments and increased government spendings are poised to reverse the tepid 1.5% to 2% c…Exit of trend of December was robust and with demand strengthening from early December and carrying into January also, I mentioned to you that even in…So it will take some time to get this pipeline warmed up.Is it fair to say that margins expansion will be led by cost control and cement prices may remain sluggish for longer despite a strong demand outlook?On the industry side, trends, I remain positive as cement consumption grew almost 6.5% to 7% in Q4, and we are expecting that it will have a continued…FY '26 was a year of resilience for the Indian cement sector marked by industry consolidation and the GST 2.0 reforms on one side, while the adverse a…
GuidanceSo my question was regarding your guidance on INR400 per ton reduction in cost.And we expect this trend to continue in the coming quarters when we will see a full impact of our performance improvement levers.Any idea over what time period can we expect these incentives?We expect to reach 1,122 megawatts by FY '27, providing this long-term insulation in terms of the energy price volatility.The guidance that we have given is for a console basis, both Ambuja-ACC taken together as a cement business, basically Ambuja console at 1,200 to 1,40…So total 70,000 was in 7,000 in line with your guidance.These graduates have been hired in a first-of-the-kind touchless hiring to eliminate any interview biasness and have been hired under the overall guid…And here, my question is that if we are seeing some pressure on volumes because for FY '27, we have given a guidance of 80 million tonnes, which is ro…
MarginThe way to look at it is, we were making INR1000 per ton EBITDA margin on an average over the last two years before acquisition, right.This has helped us to improve the EBITDA margin, which has expanded by 8% from 6.1% to 14.4%.With improvements mentioned on the cost front, EBITDA stood at INR1,712 crores at a margin of 18.4% and EBITDA per ton of INR1,038.This marks the beginning of a unified One Cement Platform that will accelerate our growth trajectory, support EBITDA expansion, strengthen operational…And second point on the EBITDA per ton improvement, in Ambuja standalone, if you look at it, it is quite healthy at INR265 per ton as per the presenta…It is approximate 9% EBITDA margin for Sanghi.With the improvements mentioned on the cost front, EBITDA stood at INR1,868 crores at an EBITDA margin of almost 19% and EBITDA per ton at INR1,001.And on a normalized basis, the EBITDA of INR6,539 crores, up 31% at INR887 per metric ton, which is on a PMT basis, up 12% and the PAT of INR2,647 cro…
PeopleBecause I understand this capacity is large, but we are operating at very low utilization.—The capacity utilization also of these two entities is still sub-40%.This was supported by stronger market execution, improved availability across both trade and non-trade channels and higher base capacity utilization.—I think it's already running at 100% plus capacity utilization.And Sanghi, if I understand, it's still -- utilization is still under 60% in the peak quarter like March, having acquired -- I think it's almost the f…The newly acquired assets, particularly Sanghi and Penna, they witnessed lower utilization levels.
PricingThe sales and the pricing is also driven by the same set of leaders.And that is very much within the fair and arm's length pricing basis.So, I was a bit surprised with that also because we know that there were price hikes in December, and January.Pricing has entered January on firmer ground as we are seeing a similar uptick in price in January, along with double-digit volume growth.—Both of them are placed at the highest end, as we call it A or A plus pricing.When our peers currently, I can name Dalmia Bharat, which has mostly capacity in the south where there has been more pricing issue.And on the pricing, what has happened to offset these cost pressures, cement pricing?
Revenue growthPost that, I think we had good two months and again, October, we are seeing a very healthy, double digit growth in top line.We have seen a healthy increase in our top line of around 11%, coupled with a good reduction in the overall cost.While the past 27 months since we acquired the Holcim stake, that was somewhere in September '22, the growth was fuelled with acquisitions.Cement demand growth was driven by infrastructure activity, sustained housing demand and a recovery in the rural construction after a favorable monsoo…——We have crossed the 100 million tons capacity, growth of nearly 50% in 30 months.So in quarter 3 and quarter 4, where the volume growth was really strong, the management decided to take planned shutdowns, which resulted in higher c…