| Key Financial Ratios of ACC (in Rs. Cr.) |
Mar 25 |
Mar 24 |
Mar 23 |
Dec 21 |
Dec 20 |
|
| Per Share Ratios |
|
|
|
|
|
|
| Basic EPS (Rs.) |
129.11 |
113.12 |
46.32 |
96.93 |
75.35 |
|
| Diluted EPS (Rs.) |
128.76 |
112.82 |
46.20 |
96.67 |
75.17 |
|
| Cash EPS (Rs.) |
179.84 |
159.61 |
90.70 |
128.60 |
109.06 |
|
| Book Value [ExclRevalReserve]/Share (Rs.) |
971.91 |
852.28 |
747.01 |
756.87 |
673.52 |
|
| Book Value [InclRevalReserve]/Share (Rs.) |
971.91 |
852.28 |
747.01 |
756.87 |
673.52 |
|
| Dividend / Share(Rs.) |
7.50 |
7.50 |
9.25 |
58.00 |
14.00 |
|
| Revenue from Operations/Share (Rs.) |
1,152.62 |
1,061.35 |
1,181.44 |
859.16 |
733.26 |
|
| PBDIT/Share (Rs.) |
216.76 |
188.79 |
120.02 |
170.50 |
135.97 |
|
| PBIT/Share (Rs.) |
165.89 |
142.18 |
75.59 |
138.72 |
102.18 |
|
| PBT/Share (Rs.) |
167.32 |
134.00 |
62.88 |
130.88 |
89.78 |
|
| Net Profit/Share (Rs.) |
128.97 |
113.00 |
46.27 |
96.83 |
75.27 |
|
| Profitability Ratios |
|
|
|
|
|
|
| PBDIT Margin (%) |
18.80 |
17.78 |
10.15 |
19.84 |
18.54 |
|
| PBIT Margin (%) |
14.39 |
13.39 |
6.39 |
16.14 |
13.93 |
|
| PBT Margin (%) |
14.51 |
12.62 |
5.32 |
15.23 |
12.24 |
|
| Net Profit Margin (%) |
11.18 |
10.64 |
3.91 |
11.27 |
10.26 |
|
| Return on Networth / Equity (%) |
13.27 |
13.25 |
6.19 |
12.79 |
11.17 |
|
| Return on Capital Employed (%) |
16.14 |
15.86 |
9.61 |
17.47 |
14.40 |
|
| Return on Assets (%) |
9.72 |
9.27 |
4.26 |
8.70 |
7.80 |
|
| Total Debt/Equity (X) |
0.00 |
0.00 |
0.00 |
0.00 |
0.00 |
|
| Asset Turnover Ratio (%) |
0.91 |
0.92 |
1.07 |
0.83 |
0.78 |
|
| Liquidity Ratios |
|
|
|
|
|
|
| Current Ratio (X) |
1.60 |
1.57 |
1.44 |
1.71 |
1.74 |
|
| Quick Ratio (X) |
1.26 |
1.27 |
1.16 |
1.50 |
1.55 |
|
| Inventory Turnover Ratio (X) |
4.00 |
4.14 |
6.27 |
5.04 |
4.16 |
|
| Dividend Payout Ratio (NP) (%) |
5.80 |
8.17 |
125.20 |
14.44 |
18.58 |
|
| Dividend Payout Ratio (CP) (%) |
4.16 |
5.78 |
63.88 |
10.87 |
12.82 |
|
| Earnings Retention Ratio (%) |
94.20 |
91.83 |
-25.20 |
85.56 |
81.42 |
|
| Cash Earnings Retention Ratio (%) |
95.84 |
94.22 |
36.12 |
89.13 |
87.18 |
|
| Valuation Ratios |
|
|
|
|
|
|
| Enterprise Value (Cr.) |
35,011.82 |
45,151.59 |
31,046.48 |
34,280.72 |
24,533.21 |
|
| EV/Net Operating Revenue (X) |
1.62 |
2.26 |
1.40 |
2.12 |
1.78 |
|
| EV/EBITDA (X) |
8.59 |
12.72 |
13.76 |
10.70 |
9.60 |
|
| MarketCap/Net Operating Revenue (X) |
1.69 |
2.35 |
1.41 |
2.58 |
2.21 |
|
| Retention Ratios (%) |
94.19 |
91.82 |
-25.20 |
85.55 |
81.41 |
|
| Price/BV (X) |
2.00 |
2.92 |
2.23 |
2.93 |
2.40 |
|
| Price/Net Operating Revenue |
1.69 |
2.35 |
1.41 |
2.58 |
2.21 |
|
| Earnings Yield |
0.07 |
0.05 |
0.03 |
0.04 |
0.05 |
|
Source : Dion Global Solutions Limited
