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 Balance Sheet  
ACC Ltd.
 
BSE Code 500410
ISIN Demat INE012A01025
Book Value 1087.20
NSE Code ACC
Dividend Yield % 0.57
Market Cap 248639.73
P/E 10.87
EPS 121.78
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2026Mar 2025Mar 2024Mar 2023Dec 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital1879.90  1879.90  1879.90  1879.90  1879.90  
    Equity - Authorised2250.00  2250.00  2250.00  2250.00  2250.00  
    Equity - Issued1887.90  1887.90  1887.90  1887.90  1887.90  
    Equity Paid Up1877.90  1877.90  1877.90  1877.90  1877.90  
    Equity Shares Forfeited2.00  2.00  2.00  2.00  2.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves203625.50  183668.50  161402.30  139504.80  141208.40  
    Securities Premium8450.30  8450.30  8450.30  8450.30  8450.30  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance167100.10  147143.10  124876.90  102984.20  104715.60  
    General Reserves27967.80  27967.80  27967.80  27967.80  27967.80  
    Other Reserves107.30  107.30  107.30  102.50  74.70  
Reserve excluding Revaluation Reserve203625.50  183668.50  161402.30  139504.80  141208.40  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds205505.40  185548.40  163282.20  141384.70  143088.30  
Minority Interest39.50  37.90  36.40  34.80  33.50  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities7132.80  6092.20  5636.10  4573.30  4037.00  
    Deferred Tax Assets2583.30  2683.50  3109.60  2373.80  2403.50  
    Deferred Tax Liability9716.10  8775.70  8745.70  6947.10  6440.50  
Other Long Term Liabilities4472.80  4360.40  2237.60  1256.80  1013.70  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions486.90  1405.70  1516.70  1778.00  2155.50  
Total Non-Current Liabilities12092.50  11858.30  9390.40  7608.10  7206.20  
Current Liabilities0  0  0  0  0  
Trade Payables24538.10  17245.90  18525.50  16400.70  19048.90  
    Sundry Creditors24538.10  17245.90  18525.50  16400.70  19048.90  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities27131.80  28877.80  33113.80  34523.20  34190.30  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1273.30  1778.60  2586.30  1696.90  2523.20  
    Interest Accrued But Not Due7.20  0.10  0.20  0.40  133.30  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities25851.30  27099.10  30527.30  32825.90  31533.80  
Short Term Borrowings0.00  0.00  0.00  0.00  0.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans0.00  0.00  0.00  0.00  0.00  
Short Term Provisions5945.30  10557.80  9329.10  5486.20  6821.20  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax4324.40  10411.70  9207.80  5385.40  6664.20  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions1620.90  146.10  121.30  100.80  157.00  
Total Current Liabilities57615.20  56681.50  60968.40  56410.10  60060.40  
Total Liabilities275252.60  254126.10  233677.40  205437.70  210388.40  
ASSETS0  0  0  0  0  
Gross Block183680.20  173167.20  153440.10  120703.80  104965.00  
Less: Accumulated Depreciation71416.90  61220.00  51635.90  43854.40  35737.00  
Less: Impairment of Assets3619.60  3652.60  1730.50  1730.50  1730.50  
Net Block108643.70  108294.60  100073.70  75118.90  67497.50  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress22273.00  20614.80  9858.10  16840.00  12163.90  
Non Current Investments549.50  504.60  518.60  1633.10  1495.50  
Long Term Investment549.50  504.60  518.60  1633.10  1495.50  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted549.50  504.60  518.60  1633.10  1495.50  
Long Term Loans & Advances16582.20  22198.30  18243.40  18552.60  17604.80  
Other Non Current Assets9560.30  11070.70  7722.50  10741.60  7946.00  
Total Non-Current Assets161523.70  162683.00  136416.30  122886.20  106707.70  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  14584.60  7586.90  0.00  0.00  
    Quoted0.00  14584.60  7586.90  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories17891.20  19254.20  18685.50  16242.00  12739.10  
    Raw Materials2341.40  2420.50  2190.70  1730.30  1655.60  
    Work-in Progress2836.60  2376.40  3747.90  4218.80  3029.80  
    Finished Goods2886.10  2169.00  2049.00  1749.70  1291.90  
    Packing Materials264.20  474.10  391.40  303.60  404.20  
    Stores  and Spare5048.10  3437.70  2871.20  2684.40  2016.20  
    Other Inventory4514.80  8376.50  7435.30  5555.20  4341.40  
Sundry Debtors38416.30  11629.10  8275.00  8692.40  4622.60  
    Debtors more than Six months1818.20  948.50  727.60  807.90  541.20  
    Debtors Others37447.40  11401.10  8205.30  8475.60  4583.90  
Cash and Bank5577.30  16492.70  18628.70  4147.10  75224.00  
    Cash in hand0.00  0.00  0.00  0.00  0.00  
    Balances at Bank5577.20  16492.60  18628.60  4147.00  75223.90  
    Other cash and bank balances0.10  0.10  0.10  0.10  0.10  
Other Current Assets12663.60  12101.00  8983.30  3001.60  2921.10  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans102.70  249.20  977.60  281.20  147.20  
    Prepaid Expenses404.50  328.30  524.50  404.80  466.80  
    Other current_assets12156.40  11523.50  7481.20  2315.60  2307.10  
Short Term Loans and Advances39180.50  17314.90  34883.20  50447.10  8150.60  
    Advances recoverable in cash or in kind30204.20  12650.80  9921.40  15803.00  3271.10  
    Advance income tax and TDS0.00  0.00  0.00  0.00  0.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances8976.30  4664.10  24961.80  34644.10  4879.50  
Total Current Assets113728.90  91376.50  97042.60  82530.20  103657.40  
Net Current Assets (Including Current Investments)56113.70  34695.00  36074.20  26120.10  43597.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets275252.60  254126.10  233677.40  205437.70  210388.40  
Contingent Liabilities33661.70  34949.20  34667.50  32952.10  31002.90  
Total Debt0.00  0.00  0.00  0.00  0.00  
Book Value1094.33  988.05  869.48  752.88  761.95  
Adjusted Book Value1094.33  988.05  869.48  752.88  761.95  
 
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