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ACC - Fundamental Analysis: Financial Health & Valuation

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Rating: 3.4

Last Updated Time : 04 May 26, 11:57 am

Fundamental Rating: 3.4

Stock Code ACC Market Cap 26,705 Cr. Current Price 1,422 ₹ High / Low 2,029 ₹
Stock P/E 12.5 Book Value 1,087 ₹ Dividend Yield 0.53 % ROCE 11.4 %
ROE 11.0 % Face Value 10.0 ₹ DMA 50 1,468 ₹ DMA 200 1,687 ₹
Chg in FII Hold -0.06 % Chg in DII Hold 0.25 % PAT Qtr 250 Cr. PAT Prev Qtr 404 Cr.
RSI 49.2 MACD -0.30 Volume 1,87,324 Avg Vol 1Wk 1,89,052
Low price 1,250 ₹ High price 2,029 ₹ PEG Ratio 0.39 Debt to equity 0.02
52w Index 22.1 % Qtr Profit Var -60.2 % EPS 122 ₹ Industry PE 30.8

📈 Positive

- Market capitalization of ₹26,705 Cr. provides scale in the cement sector.

- Attractive P/E ratio of 12.5 compared to industry average of 30.8, indicating undervaluation.

- Strong book value of ₹1,087 supports intrinsic worth.

- Low debt-to-equity ratio (0.02) reflects financial stability.

- Dividend yield of 0.53% offers modest income.

- EPS of ₹122 shows solid long-term earnings potential.

⚠️ Limitation

- ROE (11.0%) and ROCE (11.4%) are modest, reflecting average efficiency.

- Quarterly PAT dropped to ₹250 Cr. from ₹404 Cr., showing earnings pressure.

- Quarterly profit variation of -60.2% highlights volatility.

- RSI at 49.2 and MACD negative (-0.30) suggest weak momentum.

- Price trading below DMA 50 (₹1,468) and DMA 200 (₹1,687) indicates bearish trend.

- FII holdings slightly reduced (-0.06%), showing cautious foreign sentiment.

🚨 Company Negative News

- Sharp decline in quarterly profits raises concerns about demand and cost pressures.

- Weak momentum indicators suggest limited short-term upside.

🌟 Company Positive News

- DII holdings increased (+0.25%), reflecting domestic institutional confidence.

- Valuation remains attractive compared to industry peers.

- Strong balance sheet with minimal debt supports resilience.

🏭 Industry

- Industry P/E at 30.8 is significantly higher than ACC’s 12.5, highlighting undervaluation.

- Cement sector growth tied to infrastructure and housing demand, offering long-term potential.

- Competitive advantage lies in ACC’s established brand and distribution network.

📝 Conclusion

ACC is fundamentally undervalued with strong book value and low debt, but faces near-term earnings pressure and weak momentum.

🔑 **Entry Zone:** Attractive near ₹1,350–1,400 for accumulation.

📌 **Long-term Holding Guidance:** Suitable for medium-to-long-term investors (2–4 years). Consider partial profit booking near ₹1,800–2,000 if earnings recovery is slow.

This balances ACC’s undervaluation with its earnings volatility. Would you like me to also prepare a swing trade overlay with entry/exit levels and stop-loss guidance based on momentum indicators?

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