ACC - Fundamental Analysis: Financial Health & Valuation

📊 Financial Overview: ACC Ltd. presents a solid financial profile with a ROCE of 17.6% and ROE of 13.4%, indicating efficient capital deployment. The company is nearly debt-free with a debt-to-equity ratio of 0.02. A remarkable 376% jump in quarterly PAT to ₹1,112 Cr highlights strong operational performance. EPS stands at ₹177, supporting robust earnings quality.

💰 Valuation Metrics: The stock trades at a P/E of 15.1, significantly below the industry average of 38.9, suggesting undervaluation. The P/B ratio is ~1.8 (₹1,881 / ₹1,046), and the PEG ratio of 2.22 indicates moderate overvaluation relative to growth. Dividend yield is modest at 0.38%, typical for capital-intensive sectors.

🏢 Business Model & Competitive Edge: ACC operates in the cement sector, benefiting from infrastructure and housing demand. As part of the Adani Group, it gains access to logistics and energy synergies. Its pan-India presence and brand legacy offer competitive strength, while cost optimization and capacity expansion drive future growth.

📉 Entry Zone: A favorable entry zone lies between ₹1,775–₹1,850, near the 52-week low and below DMA 50 and DMA 200, offering a better margin of safety.

📈 Long-Term Holding Guidance: ACC is a strong long-term hold for investors seeking exposure to India’s infrastructure growth. Accumulate on dips and monitor cement demand trends and margin sustainability.