Profit & Loss

ACC LTD.

NSE : ACCBSE : 500410ISIN CODE : INE012A01025Industry : Cement & Construction MaterialsHouse : ACC
BSE2406.80-5.3 (-0.22 %)
PREV CLOSE ( ) 2412.10
OPEN PRICE ( ) 2399.70
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 11173
TODAY'S LOW / HIGH ( )2372.05 2418.15
52 WK LOW / HIGH ( )1704.2 2759.95
NSE2405.15-6.85 (-0.28 %)
PREV CLOSE( ) 2412.00
OPEN PRICE ( ) 2396.00
BID PRICE (QTY) 2405.15 (10)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 312710
TODAY'S LOW / HIGH( ) 2368.00 2416.95
52 WK LOW / HIGH ( )1700 2746.4
Select year
( in Million)
Particulars
Mar 2023
Dec 2021
Dec 2020
Dec 2019
Dec 2018
INCOME :
  
  
  
  
  
Gross Sales
249866.70
185640.30
155625.50
176058.10
161907.50
     Sales
245314.10
182234.20
152600.50
172874.70
158593.20
     Job Work/ Contract Receipts
     Processing Charges / Service Income
123.70
33.40
33.50
39.00
72.80
     Revenue from property development
     Other Operational Income
4428.90
3372.70
2991.50
3144.40
3241.50
Less: Excise Duty
Net Sales
222101.80
161516.70
137859.80
156575.50
148016.20
EXPENDITURE :
Increase/Decrease in Stock
-1931.90
-1742.50
1424.10
1008.10
-1249.80
Raw Material Consumed
56280.40
30163.10
23690.80
26157.60
24547.20
     Opening Raw Materials
1655.60
1155.40
1174.40
1857.40
1539.60
     Purchases Raw Materials
33534.30
21695.90
16713.10
21880.90
23999.50
     Closing Raw Materials
1730.30
1655.60
1155.40
1174.40
1857.40
     Other Direct Purchases / Brought in cost
23009.50
9211.90
6968.90
3616.90
892.60
     Other raw material cost
-188.70
-244.50
-10.20
-23.20
-27.10
Power & Fuel Cost
57427.20
33647.70
25746.50
31340.10
30008.30
     Electricity & Power
57427.20
33647.70
25746.50
31340.10
30008.30
     Oil, Fuel & Natural gas
0.00
0.00
0.00
0.00
0.00
     Coals etc
0.00
0.00
0.00
0.00
0.00
     Other power & fuel
0.00
0.00
0.00
0.00
0.00
Employee Cost
10362.00
8361.60
8412.10
8661.10
8835.80
     Salaries, Wages & Bonus
8749.80
7218.90
7404.50
7587.50
7759.90
     Contributions to EPF & Pension Funds
797.10
662.90
634.30
590.00
580.90
     Workmen and Staff Welfare Expenses
787.30
438.00
346.70
477.30
495.00
     Other Employees Cost
27.80
41.80
26.60
6.30
0.00
Other Manufacturing Expenses
17079.90
14126.50
11162.30
13713.50
14131.30
     Sub-contracted / Out sourced services
     Processing Charges
     Repairs and Maintenance
2449.40
1633.30
1315.00
1551.70
1749.80
     Packing Material Consumed
6563.70
5520.30
3862.60
4581.30
5025.90
     Other Mfg Exp
8066.80
6972.90
5984.70
7580.50
7355.60
General and Administration Expenses
2980.00
2477.00
1823.60
2945.10
3142.00
     Rent , Rates & Taxes
2419.70
2051.10
1533.60
2706.30
2892.20
     Insurance
516.40
393.40
257.90
205.50
215.30
     Printing and stationery
     Professional and legal fees
     Traveling and conveyance
     Other Administration
43.90
32.50
32.10
33.30
34.50
Selling and Distribution Expenses
52588.70
39093.60
34726.70
41436.90
40649.20
     Advertisement & Sales Promotion
1186.30
863.70
565.80
1116.00
721.00
     Sales Commissions & Incentives
     Freight and Forwarding
51402.40
38229.90
34160.90
40320.90
39928.20
     Handling and Clearing Charges
0.00
0.00
0.00
0.00
0.00
     Other Selling Expenses
0.00
0.00
0.00
0.00
0.00
Miscellaneous Expenses
8066.20
5517.60
7322.60
7185.30
7471.00
     Bad debts /advances written off
     Provision for doubtful debts
148.40
1662.60
215.10
53.90
     Losson disposal of fixed assets(net)
109.60
     Losson foreign exchange fluctuations
23.30
54.00
53.50
     Losson sale of non-trade current investments
     Other Miscellaneous Expenses
7917.80
5517.60
5527.10
6916.20
7363.60
Less: Expenses Capitalised
Total Expenditure
202852.50
131644.60
114308.70
132447.70
127535.00
Operating Profit (Excl OI)
19249.30
29872.10
23551.10
24127.80
20481.20
Other Income
3418.90
2175.80
2167.40
3184.30
1426.60
     Interest Received
2284.70
1946.10
1854.60
2694.90
1049.00
     Dividend Received
     Profit on sale of Fixed Assets
951.90
16.80
9.40
     Profits on sale of Investments
129.10
     Provision Written Back
108.70
     Foreign Exchange Gains
     Others
182.30
104.20
183.70
489.40
368.20
Operating Profit
22668.20
32047.90
25718.50
27312.10
21907.80
Interest
772.80
546.20
570.80
862.70
877.70
     InterestonDebenture / Bonds
     Interest on Term Loan
     Intereston Fixed deposits
257.00
161.90
171.40
334.50
288.90
     Bank Charges etc
     Other Interest
515.80
384.30
399.40
528.20
588.80
PBDT
21895.40
31501.70
25147.70
26449.40
21030.10
Depreciation
8413.20
6006.80
6388.40
6064.40
6032.20
Profit Before Taxation & Exceptional Items
13482.20
25494.90
18759.30
20385.00
14997.90
Exceptional Income / Expenses
-1617.70
-547.60
-1760.10
Profit Before Tax
12026.00
25063.80
17088.50
20525.20
15101.10
Provision for Tax
3173.90
6432.80
2785.90
6749.80
-105.10
     Current Income Tax
2742.10
6361.90
5480.60
6902.00
4575.70
     Deferred Tax
431.80
70.90
-2694.70
-152.20
325.50
     Other taxes
0.00
0.00
0.00
0.00
-5006.30
Profit After Tax
8852.10
18631.00
14302.60
13775.40
15206.20
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
-1.40
-1.10
-0.80
-1.30
-1.50
Share of Associate
Other Consolidated Items
Consolidated Net Profit
8850.70
18629.90
14301.80
13774.10
15204.70
Adjustments to PAT
Profit Balance B/F
104715.60
88660.40
77133.40
67021.00
55260.50
Appropriations
113566.30
107290.30
91435.20
80795.10
70465.20
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
     Other Appropriation
10582.10
2574.70
145.80
3661.70
3444.20
Equity Dividend %
92.50
580.00
140.00
140.00
140.00
Earnings Per Share
47.13
99.21
76.16
73.35
80.97
Adjusted EPS
47.13
99.21
76.16
73.35
80.97

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.