ACC Limited (NSE:ACC)

ACC Limited Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2,924	10,507	16,040	2,566	29,931	73,666
Short-Term Investments	-	5,780	21,754	27,195	-	1.8
Trading Asset Securities	-	14,585	7,587	-	-	-
Cash & Short-Term Investments	2,924	30,872	45,381	29,761	29,931	73,668
Cash Growth	-85.04%	-31.97%	52.48%	-0.57%	-59.37%	25.94%
Accounts Receivable	36,785	11,629	8,275	8,692	7,711	4,623
Other Receivables	5,548	11,582	7,807	2,483	-	2,454
Receivables	42,402	23,264	16,118	11,233	7,772	7,143
Inventory	19,858	19,254	18,686	16,242	17,520	12,739
Prepaid Expenses	-	328.3	524.5	404.8	-	466.8
Other Current Assets	38,853	17,725	16,553	24,911	25,737	9,664
Total Current Assets	104,036	91,443	97,261	82,552	80,960	103,681
Property, Plant & Equipment	121,844	121,671	102,663	90,479	89,745	79,124
Long-Term Investments	509.6	504.6	518.6	3,312	1,612	1,497
Goodwill	3,946	3,946	3,962	37.7	37.7	37.7
Other Intangible Assets	2,978	3,292	3,307	1,443	584.2	499.5
Other Long-Term Assets	31,650	33,221	25,901	27,527	27,870	25,449
Total Assets	265,012	254,126	233,677	205,438	200,899	210,388
Accounts Payable	20,013	16,383	18,526	16,401	15,466	19,049
Accrued Expenses	173.4	10,217	9,750	14,494	116.9	14,342
Current Portion of Leases	1,153	1,489	1,311	273.6	275.4	242.1
Current Income Taxes Payable	4,911	10,412	9,208	5,385	5,199	6,664
Current Unearned Revenue	-	1,779	2,586	1,697	-	2,523
Other Current Liabilities	25,297	16,402	19,588	18,159	33,514	17,240
Total Current Liabilities	51,546	56,682	60,968	56,410	54,572	60,060
Long-Term Leases	3,702	2,809	2,238	1,257	1,043	1,014
Pension & Post-Retirement Benefits	-	1,066	1,143	1,383	-	1,716
Long-Term Deferred Tax Liabilities	7,904	6,092	5,636	4,573	4,414	4,037
Other Long-Term Liabilities	2,488	1,892	373.9	395.1	1,976	439.6
Total Liabilities	65,640	68,540	70,359	64,018	62,004	67,267
Common Stock	1,880	1,878	1,878	1,878	1,880	1,878
Additional Paid-In Capital	-	8,450	8,450	8,450	-	8,450
Retained Earnings	-	175,111	152,845	130,952	-	132,683
Comprehensive Income & Other	197,454	109.3	109.3	104.5	136,981	76.7
Total Common Equity	199,334	185,548	163,282	141,385	138,860	143,088
Minority Interest	38.6	37.9	36.4	34.8	34.6	33.5
Shareholders' Equity	199,372	185,586	163,319	141,420	138,895	143,122
Total Liabilities & Equity	265,012	254,126	233,677	205,438	200,899	210,388
Total Debt	4,854	4,298	3,549	1,530	1,318	1,256
Net Cash (Debt)	-1,931	26,574	41,832	28,231	28,613	72,412
Net Cash Growth	-	-36.48%	48.18%	-1.34%	-60.49%	26.00%
Net Cash Per Share	-10.25	141.13	222.18	149.93	151.96	384.57
Filing Date Shares Outstanding	187.79	187.79	187.79	187.79	187.66	187.79
Total Common Shares Outstanding	187.79	187.79	187.79	187.79	187.66	187.79
Working Capital	52,490	34,762	36,293	26,141	26,388	43,620
Book Value Per Share	1061.47	988.08	869.51	752.90	739.95	761.97
Tangible Book Value	192,409	178,310	156,013	139,905	138,239	142,551
Tangible Book Value Per Share	1024.60	949.53	830.80	745.02	736.64	759.11
Land	-	9,086	5,876	5,166	-	4,914
Buildings	-	24,583	22,845	19,915	-	18,538
Machinery	-	109,290	104,787	85,723	-	74,178
Construction In Progress	-	20,615	9,858	16,840	-	12,164

Source: S&P Global Market Intelligence. Standard template. Financial Sources.