acc ltd company analysis
TRANSCRIPT
-
8/7/2019 Acc Ltd Company Analysis
1/18
Group 2 Akshat Mallik 1021302
L.Srinivas 1021320
Ranjit Kumar 1021326
Raunak 1021327
Srikanth 1021331
Anna Shaji 1021337Suptha 1021354
-
8/7/2019 Acc Ltd Company Analysis
2/18
ACC (ACC Limited) formed by F.E Dinshaw in 1936 & is India's
foremost manufacturer of cement and concrete. The largest
cement producer in India.
ACC has a unique track record of innovative research, product
development and specialized consultancy services. The
company's various manufacturing units are backed by a
central technology support services centre - the only one of
its kind in the Indian cement industry.
The management control of company was taken over by Swiss
cement major Holcim in 2004
-
8/7/2019 Acc Ltd Company Analysis
3/18
Presently, there are around 12 cement plants of ACC Ltdwhich cater to the different market segments of the country
AUDITORS REPORT
DIRECTORS REPORT
FINANCIAL RATIOSS
-
8/7/2019 Acc Ltd Company Analysis
4/18
-
8/7/2019 Acc Ltd Company Analysis
5/18
RATIO FORMULA STAND
ARD
2009 2008 200
7
2006 200
5Gross
Profit
Margin
Gross Profit/ Net
Sales
20%-
25%
0.2 0.166 0.20
5
0.212 0.168
Asset
Turnover
(PAT/Avg. total
assets)
1.19 1.25 1.26 1.19 0.69
Fixed
Asset
Turnover
Net sales/Avg
Fixed assets
1.19 1.24 1.26 1.72 1.05
EPS Net profit /No.
of Equity shares
85.6 64.63 76.7
5
66.02 30.02
-
8/7/2019 Acc Ltd Company Analysis
6/18
Ratio Formula Standar
d
2009 2008 2007 2006 2005
Operating
profit
margin
(EBIT/Net
sales) in %
31.9 24.6
6
28.1 29.1 18.2
1
-
8/7/2019 Acc Ltd Company Analysis
7/18
Ratio Formula Standar
d
2009 2008 2007 2006 2005
Current Ratio Current assets/Current Liabilities
2.0 0.67 0.89 0.86 0.77 0.58
Quick ratio Current assets
inventories/ Current
liabilities
0.42 0.61 0.55 0.61 0.42
Debtor turnover (Net sales/Avg.
Debtors)
31.22 24.1
2
27.4 27.75 16.34
Inventory
turnover
Cost of goods
sold/Avg.
Inventories
25.22 27.5
1
24.85 9.33 5.37
Avg. debt
collection
period
(360/Debtor
turnover)
11.53 14.9
2
13.33 12.97 22.03
Avg. inventory
holding peiod
(360/Inventory
turnover)
14.27 13.0
8
14.48 38.58 67.03
Operating cycle 25.8 28 27.81 51.55 89.0
-
8/7/2019 Acc Ltd Company Analysis
8/18
Ratio Formula Standard 2009 2008 2007 2006 2005
Debt to
Equity
Ratio
Secured +
Unsecured
Loans/
Shareholders
Equity
0.25
0.33
0.09 0.1 0.07 0.25 0.5
Long term
debt to
equity ratio
Long term
debt/shareholder
s equity
- 0.09 0.1 0.07 0.2 0.39
-
8/7/2019 Acc Ltd Company Analysis
9/18
Ratio Formula 2009 2008 2007 2006 2005
Dividend
payout ratio
net profit
annual dividends per
share / net income.
31.43 36.2 30.49 26 30.92
Return oncapital
employed
(PBIT/C
apitalemployed) in % 35.8 31.43 39.84 38.35 14.16
-
8/7/2019 Acc Ltd Company Analysis
10/18
CASH FLOW STATEMENT
(In Crores)
Dec-05 Dec-06 Dec-07 Dec-08 Dec-09
NET BEFORE TAX 405.46 1449.8 1717.1 1687.7 2294.3
Net Cash From Operating Activities 643.84 1421.68 2004.9 1708.33 2397.94
Net Cash (used in)/from Investing activities -181.23 -482.7 -824.3 -1170.44 -2181.22
Net Cash (used in)/from Financing Activities -419.04 -423.42 -1057.29 -297.13 -454.58
Net (decrease)/increase In Cashand Cash
equivalents 43.57 515.56 123.31 240.76 -237.86
Opening Cash & Cash Equivalents 59.22 104.61 620.17 743.48 984.24
Closing Cash & Cash Equivalents 102.79 620.17 743.48 984.24 746.3
-
8/7/2019 Acc Ltd Company Analysis
11/18
-
8/7/2019 Acc Ltd Company Analysis
12/18
Performance chart
-
8/7/2019 Acc Ltd Company Analysis
13/18
www.wondershare.com
-
8/7/2019 Acc Ltd Company Analysis
14/18
-
8/7/2019 Acc Ltd Company Analysis
15/18
-
8/7/2019 Acc Ltd Company Analysis
16/18
-
8/7/2019 Acc Ltd Company Analysis
17/18
-
8/7/2019 Acc Ltd Company Analysis
18/18