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ACC Ltd. Cash Flow Statement

NSE:ACC | CEMENT AND CEMENT PRODUCTS

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Cash Flow Insights

Cash Conversion

0.55x

ACC's operating cash flow covered 55% of net income in FY 2025. Some earnings may be tied up in working capital.

Free Cash Flow

₹-2.57B

ACC's free cash flow was negative at ₹-2.57B in FY 2025, down 116.1% from FY 2024. The company spent more on capital investments than it generated from operations.

Dividend Coverage

-1.8x

ACC's free cash flow did not fully cover dividends in FY 2025. The company may be funding dividends from reserves or borrowings.

CapEx Intensity

115.0%

Capital expenditure consumed 115.0% of operating cash flow in FY 2025 for ACC, typical of capital-intensive industries.

2-year ACC cash flow snapshot

Hover the chart icon for YoY change.

FY 2024 - FY 2025
Item Chart 2024 2025
Net Income 27.57B 31.27B
Cash flow Operating Activities 29.95B 17.11B
Investments in PPE -13.95B -19.68B
Cash flow Investing Activities -12.45B -12.77B
Dividend Paid -1.75B -1.43B
Cash flow Financing Activities -4.43B -10.02B
Cash at beginning of period 2.57B 16.04B
Cash at end of period 16.04B 10.51B
Free Cash Flow 16.00B -2.57B

Values are shown in millions (M) and billions (B). All amounts are in Indian Rupees (₹).

Data from audited consolidated filings. For educational purposes only — not investment advice. Last update: Mar-2025