ACC cash flow

Latest FY26

Cash from operations: −₹1,358cr₹1,711 cr in FY25
Capital spending: ₹1,433cr−27.2% on FY25
Free cash flow: −₹2,791cr−₹257 cr in FY25
Cash from financing: −₹422cr−₹1,002 cr in FY25

₹ crore except per share

Tap a line for its trend	Last 12Mto Sep 2026	FY26Mar 2026	FY25Mar 2025	FY24Mar 2024	FY23Mar 2023

Adjustments to reconcile profit — non-cash items
	—	1,118	1,001	883	841
	—	17.2	7.5	21.2	14.8
	—	112	108	155	77.3
	—	−314	−960	−452	−228
	—	7.7	−7.1	−11.7	0.0
	—	0.0	0.0	0.0	2.8
	—	3.3	−1.2	1.1	3.8
	—	−14.5	11.5	−40.7	0.0
	—	−59.3	−183	−28.4	0.0
	—	0.0	−2.8	−230	−58.7
Changes in working capital
	—	147	−66.9	−222	−283
	—	−2,696	−343	38.6	−422
	—	0.0	−275	0.0	0.0
	—	−2,576	−337	457	−1,743
	—	726	−215	318	−403
	—	0.0	0.0	−465	0.0
	—	0.0	1.9	0.0	197
	—	−254	0.0	0.0	0.0
	—	0.0	−61.0	6.5	−16.7
Cash from operating activities
	1,147	2,150	3,124	2,746	1,186
	—	−3,782	−1,321	431	−2,018
	—	−1,632	1,803	3,177	−832
	—	−274	91.8	182	404
	—	−1,358	1,711	2,995	−1,235
Cash from investing activities
	—	1,433	1,968	1,395	2,105
	—	398	15.3	45.9	124
	—	0.0	707	733	0.0
	—	2,203	1,311	739	0.0
	—	17.9	299	423	0.0
	—	2.4	2.8	8.0	2.3
	—	115	367	512	215
	—	0.0	0.0	0.0	−2,874
	—	1,267	−1,277	−1,245	−4,637
Cash from financing activities
	—	1.9	15.3	0.0	0.0
	—	181	745	0.0	88.9
	—	—	—	125	0.0
	—	98.2	99.0	143	59.6
	—	141	143	175	1,089
	—	−422	−1,002	−443	−1,238
	—	−513	−568	1,307	−7,110
	—	0.0	0.0	5.0	0.0
	—	−513	−568	1,312	−7,110
	—	537	1,051	1,604	256
Reference items
	2,185	2,950	3,061	3,062	1,925
	8.7%	11.4%	14.1%	15.3%	8.7%
	−2,791	−2,791	−257	1,600	−3,340
	—	−2,889	−356	1,457	—
	−₹148.47	−₹148.47	−₹13.67	₹85.13	−₹177.68
	—	−0.64×	0.71×	1.28×	−1.40×
	—	−274	91.8	182	404
	—	98.2	99.0	143	59.6

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From the company's filings with NSE and BSE (Ind-AS), consolidated. For information only, not investment advice.

alphave

ACC₹1,153.50

ACC Ltd.

· Infrastructure

₹ CrorePeersAMBUJACEM ULTRACEMCO SHREECEM DALBHARAT JKCEMENT GRASIM JSWCEMENT RAMCOCEMMcap ₹21,685 Cr

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In ₹ Crore except Per Share 12 Months Ending	FY23 31/03/2023	FY24 31/03/2024	FY25 31/03/2025	FY26 31/03/2026	Last 12M 30/09/2026
Adjustments to Reconcile Profit — Non-cash Items
+ Depreciation & Amortisation	841.3	883.1	1,001.3	1,118.3	—
+ Impairment Loss / (Reversal)	14.8	21.2	7.5	17.2	—
+ Finance Costs	77.3	154.6	108.2	112.1	—
+ Interest Income	-228.5	-452.1	-959.5	-313.5	—
+ Fair Value (Gains) / Losses	0.0	-11.7	-7.1	7.7	—
+ Share-based Payments	2.8	0.0	0.0	0.0	—
+ Unrealised FX (Gain) / Loss	3.8	1.1	-1.2	3.3	—
+ Other Non-cash Items	0.0	-40.7	11.5	-14.5	—
+ Other — Cash Effects are Investing / Financing	0.0	-28.4	-182.9	-59.3	—
+ Other Reconciling Items	-58.7	-229.6	-2.8	0.0	—
Changes in Working Capital
+ Inventories	-283.4	-222.4	-66.9	146.8	—
+ Trade Receivables — Current	-421.8	38.6	-342.9	-2,696.0	—
+ Other Financial Assets — Current	0.0	0.0	-275.0	0.0	—
+ Other Current Assets	-1,742.6	456.9	-336.9	-2,575.6	—
+ Trade Payables — Current	-403.0	318.4	-214.9	725.9	—
+ Other Financial Liabilities — Current	0.0	-464.8	0.0	0.0	—
+ Other Current Liabilities	196.6	0.0	1.9	0.0	—
+ Other Non-current Liabilities	0.0	0.0	0.0	-253.9	—
+ Provisions — Current	-16.7	6.5	-61.0	0.0	—
Cash from Operating Activities
Profit Before Tax (per I/S)	1,186.5	2,746.4	3,124.0	2,149.7	1,147.4
+ Total Adjustments (incl. Working Capital)	-2,018.0	430.6	-1,320.7	-3,781.5	—
Cash from Operations (pre-tax)	-831.5	3,177.0	1,803.3	-1,631.8	—
+ Income Taxes Paid	403.9	181.9	91.8	-274.1	—
Cash from Operating Activities	-1,235.5	2,995.1	1,711.5	-1,357.8	—
Cash from Investing Activities
+ Acq of Fixed Assets (Capex)	2,104.7	1,394.8	1,968.4	1,433.4	—
+ Disp of Fixed Assets	123.8	45.9	15.3	398.4	—
+ Acq of Other Long-term Assets	0.0	732.5	706.9	0.0	—
+ Disp of Other Long-term Assets	0.0	739.2	1,311.4	2,202.7	—
+ Acq of Subsidiaries / Businesses (net)	0.0	422.6	298.6	17.9	—
+ Dividends Received — Investing	2.3	8.0	2.8	2.4	—
+ Interest Received — Investing	215.1	511.9	367.2	114.5	—
+ Other Inflows / (Outflows) — Investing	-2,873.7	0.0	0.0	0.0	—
Cash from Investing Activities	-4,637.3	-1,245.1	-1,277.3	1,266.8	—
Cash from Financing Activities
+ Repayment of Borrowings	0.0	0.0	15.3	1.9	—
+ Payment of Lease Liabilities	88.9	0.0	745.4	181.1	—
+ Payment of Finance Lease Liabilities	0.0	124.5	—	—	—
+ Interest Paid	59.6	143.3	99.0	98.2	—
+ Dividends Paid	1,089.2	175.3	142.6	141.3	—
Cash from Financing Activities	-1,237.7	-443.1	-1,002.3	-422.4	—
Net Changes in Cash (pre-FX)	-7,110.5	1,306.9	-568.1	-513.4	—
+ Effect of FX Rate Changes on Cash	0.0	5.0	0.0	0.0	—
Net Changes in Cash	-7,110.5	1,311.9	-568.1	-513.4	—
Closing Cash	256.1	1,603.9	1,050.7	537.4	—
Reference Items
EBITDA	1,924.9	3,061.7	3,061.4	2,950.2	2,184.5
EBITDA Margin %	8.67	15.34	14.07	11.36	8.69
Free Cash Flow (CFO − Capex)	-3,340.2	1,600.3	-257.0	-2,791.2	-2,791.2
Free Cash Flow to Equity	—	1,457.0	-355.9	-2,889.4	—
Free Cash Flow per Basic Share	-177.68	85.13	-13.67	-148.47	-148.47
Cash Flow to Net Income	-1.40	1.28	0.71	-0.64	—
Cash Paid for Taxes	403.9	181.9	91.8	-274.1	—
Cash Paid for Interest	59.6	143.3	99.0	98.2	—

As filed, sign as filed: a payment tagged as a positive magnitude in the filing stays positive here, so read the label, not the sign. A line appears only when the company tagged that concept in at least one period shown — depth follows the filer, so a thin statement means a thin filing. Total Adjustments is the filer's own grand total of the reconciliation and spans BOTH the non-cash items and the working-capital block; Profit Before Tax plus it equals Cash from Operations (pre-tax). It can be reported when its components are not, so it is never a sum of the rows above it. No consensus estimates → no Est columns. Click any row to chart it.

« ‹ › »Latest: FY26 · ConsolidatedFA Financial Analysis · alphave

Data & compliance. Descriptive financial information from official NSE/BSE filings — for information and education only, not investment advice, a recommendation, or a valuation. Standalone = parent entity; consolidated includes subsidiaries. Historical multiples pair each fiscal year's filed figures with that FY-end market close; the Current column uses the last close with the latest filed annuals. Figures are cross-verified via accounting identities and NSE×BSE agreement — XBRL cross-verified ✓ 95%.