Andhra Cements Ltd.

ACLNSEConstruction MaterialsCement & Construction MaterialsSmall Cap

₹53.74

▲ 0.71%

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Composite

Andhra Cements, incorporated on December 9, 1936 is engaged in manufacturing and selling of cement. The Goenka Group took over the company in 1995. The two cement plants, located in Vishakapatnam and Dachepalli have a combined installed capacity of 1.4 million tonne (MT) per annum.

www.andhracements.comSector: Construction MaterialsIndustry: Cement & Construction Materials

Q-DITS fundamental score

39Composite

Growth

Profitability

Valuation

Quality

Solvency

Earnings

Key metrics

MCap

₹497 Cr

TTM PE

Industry PE

36.7x

TTM EPS

₹-7.29

Book Value

₹8.76

Face Value

₹10

Div Yield

PEG

—

4.6x

ROE

-59.6%

ROCE

-5.6%

EBITDA mgn

5.1%

D/E

13.81

Int. Cover

-0.6x

Curr. Ratio

0.67x

EPS

₹-7.29

Growth — CAGR across horizons

Metric	1Y	3Y	5Y	10Y
Net Sales	61.5%	—	436%	2.7%
EBITDA	154.9%	37.8%	20.6%	-7.2%
Net Profit	54.2%	8.8%	10.8%	-0%

Score snapshot

Piotroski

6/9

Altman Z

0.19

Quality

Growth

76.5

Valuation

Earn. Qual

53.1

PEAD

SURGE

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Revenue, profitability & returns

Revenue & Net Profit (₹ Cr)

RevenueNet Profit

Margins (%)

EBITDA%PAT%

Return ratios (%)

ROEROCEROA

Annual financials — last 10 years

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Metric	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
›RevenueCr	349	466	321	143	0	0	0	268	274	442
›EBITDACr	41	100	-25	-7	-28	-31	946	20	-28	26
›EBITDA margin	10.2%	12.3%	4.4%	-4.6%	-26,978.5%	—	—	1.7%	-6.9%	5.1%
›Net profitCr	-103	-71	-180	-168	-205	-236	950	-66	-152	-67
›PAT margin	-25.5%	-14.7%	-52.4%	-109.7%	0%	—	—	-20.8%	-48.2%	-13.1%
›EPS₹	₹-3.51	₹-2.42	₹-6.14	₹-5.73	₹-6.99	₹-8.05	₹103.03	₹-7.12	₹-16.5	₹-7.29
›Revenue growth	19.6%	33.5%	-31.1%	-55.5%	-99.9%	-100%	—	—	2.2%	61.5%
›PAT growth	-54.2%	31.1%	-153.4%	6.6%	-21.8%	-15.2%	501.9%	-106.9%	-131.8%	55.8%
›ROE	0%	0%	0%	0%	0%	0%	0%	-20.1%	-68.9%	-59.6%
›ROCE	0.1%	6.7%	-10%	-9.7%	-19.7%	-46.3%	192.6%	-3.9%	-10.6%	-5.6%
›ROA	-8.2%	-5.8%	-15.8%	-16.4%	-21.1%	-26.2%	111.3%	-7.2%	-15.3%	-6.1%
›P/E	0x	0x	0x	0x	0x	0x	0x	0x	0x	0x
›P/B	-4.1x	-2.1x	-0.5x	-0.1x	-0.2x	-0.5x	0.1x	2.4x	3.1x	4.6x
›D/E	-14.3	-7	-3	-2	-1.4	-1.1	1.5	2.3	5.2	13.8
›Current ratio	0.3x	0.3x	0.1x	0.1x	0x	0x	2.4x	1x	0.4x	0.7x
›Interest cover	0x	0.4x	-0.7x	-0.5x	-0.6x	-0.5x	57.4x	-0.5x	-1.3x	-0.6x

Quarterly results

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Metric	2023-12	2024-03	2024-06	2024-09	2024-12	2025-03	2025-06	2025-09	2025-12	2026-03
›RevenueCr	98	92	63	55	66	89	100	78	110	155
›Rev growth YoY	—	—	380.2%	-15.8%	-32.3%	-2.6%	57%	41.9%	66.2%	73.1%
›EBITDACr	5	-5	-5	-10	-8	-5	7	-4	5	9
›EBITDA margin	4.7%	-5%	-8.5%	-18.7%	-12.5%	-5.9%	6.7%	-5.8%	4.6%	5.7%
›Net profitCr	-21	-19	-24	-35	-44	-50	-30	-42	-44	49
›PAT growth YoY	63.1%	-101.7%	4.3%	-3,459.2%	-106.4%	-165.8%	-25.6%	-20.2%	-0.9%	197.2%
›EPS₹	₹-2.3	₹-2.04	₹-2.56	₹-3.78	₹-4.74	₹-5.41	₹-3.21	₹-4.55	₹-4.79	₹5.26

Balance sheet — last 10 years (₹ Cr)

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Metric	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
›Shareholders' equityCr	-65	-135	-315	-481	-680	-917	355	297	145	81
›ReservesCr	-358	-428	-608	-774	-974	-1,210	263	205	52	-11
›Total borrowingsCr	0	0	0	0	0	0	0	0	0	0
›InvestmentsCr	44	25	20	17	16	13	14	19	23	28
›Total assetsCr	820	733	337	90	-143	-890	882	944	854	1,136
›Current assetsCr	125	160	59	58	43	18	65	137	127	189
›Current liabilitiesCr	419	480	709	912	1,082	1,753	27	135	291	285
›Trade payablesCr	161	142	119	160	190	198	3	75	134	117
›Gross blockCr	1,071	1,345	1,357	1,357	1,357	1,357	1,349	1,430	1,393	1,696

Cash flow statement (₹ Cr)

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Metric	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
›Operating CF (CFO)Cr	55	93	22	117	119	151	-1	-27	60	-25
›Investing CF (CFI)Cr	-3	42	1	0	3	1	-35	-96	-81	-248
›Financing CF (CFF)Cr	-55	-119	-45	-118	-122	-151	80	90	11	274
›Net cash changeCr	-2	16	-22	-0	-0	0	44	-33	-11	0
›Closing cashCr	6	22	0	0	0	0	44	11	0	0

Cash flow components

CFO · CFI · CFF (₹ Cr)

CFOCFICFF

Q-DITS scorecard

Composite score

Quality (25%)0

Growth (25%)76.5

Valuation (20%)6

Piotroski (15%)67

Earnings Quality (10%)53.1

Momentum (5%)—

Weighted blend, rescaled to the components available for this stock.

Piotroski F-Score

6/9

✗ROA positiveROA -6.06%

✗CFO positiveCFO ₹-25.15 Cr

✓ROA improving-15.31% → -6.06%

✓CFO > PAT (low accruals)CFO -25.15 vs PAT -67.16

✗Leverage decreasedD/E 5.24 → 13.81

✓Liquidity improvedCR 0.44 → 0.67

✓No share dilutionEPS -16.5 → -7.29

✓Margin improvedEBITDA mgn -6.89% → 5.06%

✓Asset turnover upAsset TO 0.32 → 0.46

Altman Z-Scoredistress

0.19

-0.084

-0.01

-0.052

0.071

0.39

>2.9 safe · 1.23–2.9 grey · <1.23 distress

Quality

0/100

ROE

-59.6%

ROCE

-5.6%

Margin

-13.1%

Debt

13.8

Int. cover

-0.6x

Growth

76.5/100

Revenue 3Y

61.5%

Profit 3Y

8.8%

EPS

55.8%

Valuation

6/100

4.6x

EV/EBITDA

57.1x

vs universe median: PE 25.6x · PB 2.81x · EV 13.41x

Earnings quality

53.1/100

CFO₹-25 Cr

PAT₹-67 Cr

Accrual ratio-0.037

CFO/PAT0.37x

PEAD · SURGE

+2 / +1

Revenue SUE0.02

EPS SUE7.71

Latest quarter2026-03

Rev growth YoY73.1%

Shareholding pattern

Promoter75%

FII/FPI0%

DII0.3%

Public25%

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Metric	2024-03	2024-06	2024-09	2024-12	2025-03	2025-06	2025-09	2025-12	2026-03
›Promoter	90%	90%	90%	90%	90%	90%	90%	90%	75%
›FII / FPI	0%	0%	0%	0%	0%	0%	0%	0%	0%
›DII	0.3%	0.3%	0.3%	0.3%	0.3%	0.3%	0.3%	0.3%	0.3%
›Public / Retail	10%	10%	10%	10%	10%	10%	10%	10%	25%
›Promoter pledge	26.4%	26.4%	26.4%	26.4%	26.4%	26.4%	26.4%	26.4%	31.7%

Documents & filings

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Peer comparison

Company	MCap (Cr)	Revenue	PAT	PE	PB	ROE%	ROCE%	D/E
Ultratech Cement Ltd.	3,35,078	88,512	8,204	41x	4.4x	9.2	11.2	0.33
Grasim Industries Ltd.	2,14,750	1,75,431	10,111	43.2x	2.1x	8.4	9.2	1.9
Ambuja Cements Ltd.	1,05,369	40,656	5,476	22.3x	1.8x	10	6.2	0
Shree Cement Ltd.	90,363	20,943	1,749	51.8x	3.9x	5.3	6.8	0.04
JK Cement Ltd.	42,456	13,722	988	42.8x	6x	15.2	15.1	0.97
Dalmia Bharat Ltd.	32,263	14,804	1,157	28.3x	1.8x	6.6	8.1	0.38
ACC Ltd.	25,248	25,648	2,130	11.8x	1.2x	10.9	11.6	0