Breaking Down ACC Limited Financial Health: Key Insights for Investors

Standing on a legacy of over 80 years, ACC Limited has built a formidable presence in India's construction sector with a consolidated capacity of 100 MTPA as of late 2025-ranking it ninth globally-backed by more than 20 cement plants and over 80 ready-mix concrete plants nationwide; its mission "to deliver high-quality, sustainable construction solutions through innovation and customer-centricity" and vision "to be the leading construction company in our chosen markets" drive a product portfolio that serves everything from individual homes to major infrastructure, while concrete commitments to sustainability target a 33% reduction in carbon footprint by 2030 (from a 2015 baseline), operational safety improvements delivered a 24% reduction in TRIR in 2022, and community investments of ₹300 million in 2022 reached over 500,000 beneficiaries-illustrating how ACC's core values of safety, sustainability, integrity, innovation, community development, and excellence intersect across strategy, operations, and stakeholder impact

ACC Limited (ACC.NS) - Intro

• Consolidated cement capacity: 100 MTPA (late 2025), ranked 9th globally.
• Manufacturing footprint: over 20 cement plants and more than 80 ready-mix concrete (RMC) plants across India.
• Product range: Ordinary Portland Cement (OPC), Portland Pozzolana Cement (PPC), blended cements, specialty and green products for residential, commercial and infrastructure projects.

• To deliver high-quality cement and concrete solutions that enable sustainable infrastructure and improved living standards across India.
• To operate safely, responsibly and profitably while advancing environmental stewardship and community welfare.

• To be the most trusted and sustainable building materials company in India, recognized for innovation, operational excellence and positive societal impact.

• Safety: zero-harm mindset with continuous improvement in occupational health and safety metrics.
• Sustainability: aggressive decarbonization targets, adoption of alternative fuels and development of green products.
• Customer focus: broad product portfolio and distributed supply network to meet diverse construction needs.
• Integrity and accountability: transparent governance and responsible business practices.
• Community engagement: measurable investments in education, healthcare and local infrastructure.

• Committed to a 33% reduction in CO2 intensity by 2030 (2015 baseline) through clinker substitution, alternative fuels, waste heat recovery and energy efficiency measures.
• Launched green product lines and increased use of supplementary cementitious materials to reduce embodied carbon in offerings.

• Reported a 24% reduction in Total Recordable Injury Rate (TRIR) in 2022 compared with 2021, reflecting strengthened safety systems, training and monitoring.
• Continued investments in digital safety tools, behavior-based safety programs and contractor safety management across plants and RMC operations.

• Allocated ₹300 million in 2022 to community development initiatives focused on education, healthcare and local infrastructure.
• Programs impacted over 500,000 beneficiaries across multiple Indian states through direct interventions and partnerships.

• Comprehensive product mix serving home builders, commercial contractors and large infrastructure projects with tailored cement grades and ready-mix solutions.
• Extensive logistics and distribution network to ensure availability and timely delivery across urban and rural markets.

ACC Limited (ACC.NS) Overview

• Quality: consistent focus on product performance, plant reliability, and supply chain excellence to meet construction sector standards.
• Sustainability: targets for clinker substitution, alternate fuels, and carbon reduction embedded into manufacturing and sourcing decisions.
• Innovation: development of speciality cements, digital construction tools, and productivity-enhancing services for customers.
• Customer-centricity: market segmentation, distribution strength, and after-sales support to deepen long-term client relationships.
• Stakeholder value: capital allocation and dividend policy aligned to deliver sustainable returns to shareholders while investing in people and communities.

• Decarbonisation across manufacturing and logistics, with medium-term CO2 intensity reduction targets.
• Expansion of higher-margin speciality cement and ready-mix concrete offerings to capture urban infrastructure demand.
• Digital and service-led customer solutions to increase wallet share with large and retail customers.
• Operational excellence-improving plant efficiencies, fuel mix, and resource utilisation to sustain margins.

• Safety & Responsibility - zero-harm safety culture and adherence to environmental compliance.
• Integrity - transparent governance, risk management, and compliance practices.
• Customer Focus - responsiveness, quality assurance, and tailored solutions for builders and infrastructure clients.
• Innovation & Continuous Improvement - product R&D, process optimisation, and digital adoption.
• People & Community - talent development, diversity & inclusion initiatives, and community engagement programs.

• Product mix shift-greater share of blended and speciality cements to reduce carbon intensity and improve margins.
• Capital allocation-investments in kiln upgrades, waste heat recovery, and alternate fuels to lower energy costs and emissions.
• Customer programs-digital ordering, technical support, and loyalty initiatives to increase repeat business and premium product uptake.
• Performance metrics-safety LTIFR, plant availability, logistics turnaround times, and distribution reach tracked against targets.

• Alternate fuel adoption and increased use of supplementary cementitious materials to lower clinker-to-cement ratio.
• R&D collaborations for high-performance and low-carbon cement formulations targeted at infrastructure and urban housing sectors.
• Supply-chain digitisation and predictive maintenance programs to cut downtime and optimize fuel/energy consumption.
• Community programs focused on water stewardship, skill development, and local sourcing to strengthen social license to operate.

ACC Limited (ACC.NS) - Mission Statement

• Deliver predictable, on-time project execution with consistent quality and safety standards.
• Optimize total cost of ownership for clients through efficient production, logistics and value-engineered solutions.
• Invest in R&D and digital/automation technologies to sustain world‑class technical sophistication.
• Attract, develop and retain skilled professionals by building a high-performance culture and compelling career pathways.
• Drive sustainable growth while maintaining competitive margins and strong cash generation.

• Capacity utilization - targeted uplift through demand-matched dispatch and logistics optimization.
• Cost control - raw material, fuel and freight optimization to protect margins during cyclical demand.
• Technical investments - kiln/process upgrades, alternative fuels, and digital process control to raise efficiency and reduce emissions.
• Talent pipeline - leadership development, technical academies, and safety culture to lower incidents and improve productivity.

ACC Limited (ACC.NS): Vision Statement

• Safety: Zero-harm objective across operations, with continual reduction in LTIFR (Lost Time Injury Frequency Rate) through behavioural interventions and engineering controls.
• Sustainability: Aggressive CO2 intensity reductions, increased use of alternative fuels and raw materials, and large-scale investments in waste heat recovery and renewable energy.
• Integrity: Transparent corporate governance, regulatory compliance and stakeholder disclosures aligned with best practices in the listed Indian corporate sector.
• Innovation: Adoption of advanced grinding technologies, blended cements, digital asset management and customer-centric product development to improve performance and lower lifecycle emissions.
• Community Development: Targeted investments in education, healthcare, livelihoods and infrastructure in host communities surrounding plants and quarries.
• Excellence: Continuous improvement in product quality, operational efficiency and service delivery to achieve industry-leading margins and brand trust.

• Safety KPIs: Quarterly reduction targets for LTIFR and TRIFR, contractor safety standards and behavioural safety coaching across all plants.
• Decarbonisation roadmap: Incremental clinker substitution (fly ash, slag), blended cements rollout, alternative fuels, waste heat recovery systems (WHRS) and scaling captive renewables to reduce grid dependency.
• Innovation metrics: Investment in R&D and process automation, increasing blended cement (PPC/PSC) mix, digitalisation of supply chain and telematics for fleet efficiency.
• Community spend: Annual CSR allocations focused on education, health camps, water & sanitation projects and livelihood training in catchment communities.