Andhra Cements (NSE:ACL) Cyclically Adjusted PB Ratio: (As of Jul. 27, 2026)

Author: Vera Yuan Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

NSE:ACL Andhra Cements Ltd NSE:ACL
34 GF Score
Price ₹48.42
GF Value ₹119.61
Valuation Possible Value Trap
! 2 Warning Signs
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What is Andhra Cements Cyclically Adjusted PB Ratio?

Shiller PE for Stocks: The True Measure of Stock Valuation


Andhra Cements  (NSE:ACL) Cyclically Adjusted PB Ratio Explanation

Compared with the regular PB Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PB Ratio smoothed out the fluctuations of book value during business cycles. Therefore it is more accurate in reflecting the valuation of the company.

If a company has consistent business performance, the Cyclically Adjusted PB Ratio should give similar results to regular PB Ratio.


Andhra Cements Cyclically Adjusted PB Ratio Related Terms


Andhra Cements Cyclically Adjusted PB Ratio Historical Data

* Premium members only.

The historical data trend for Andhra Cements's Cyclically Adjusted PB Ratio can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Andhra Cements Cyclically Adjusted PB Ratio Chart

Andhra Cements Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted PB Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Andhra Cements Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted PB Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

NSE:ACL vs CRH, VMC, MLM: Cyclically Adjusted PB Ratio Comparison

For the Building Materials subindustry, Andhra Cements's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Andhra Cements Cyclically Adjusted PB Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Andhra Cements's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Andhra Cements's Cyclically Adjusted PB Ratio falls into.


NSE:ACL
34GF Score
Andhra Cements Ltd NSE:ACL
Cyclically Adjusted PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Andhra Cements Cyclically Adjusted PB Ratio Calculation

Like the Shiller PE Ratio, the Cyclically Adjusted PB Ratio takes the Book Value per Share from the past 10 years, adjusts it for inflation, and then calculates the average. This average is then used for the P/B calculation. Because it considers this 10-year average, it's often referred to as the CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller to measure the valuation of the overall market. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio.

Andhra Cements's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 is calculated as:

For example, Andhra Cements's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book=Book Value per Share/CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=8.76/164.2724*164.2724
=8.760

Current CPI (Mar. 2026) = 164.2724.

Andhra Cements Quarterly Data

Book Value per Share CPI Adj_Book
201606 0.000 105.961 0.000
201609 24.537 105.961 38.040
201612 0.000 105.196 0.000
201703 -44.112 105.196 -68.885
201706 0.000 107.109 0.000
201709 -45.850 109.021 -69.086
201712 0.000 109.404 0.000
201803 -91.776 109.786 -137.324
201806 0.000 111.317 0.000
201809 -137.326 115.142 -195.922
201812 0.000 115.142 0.000
201903 -214.503 118.202 -298.107
201906 0.000 120.880 0.000
201909 -257.563 123.175 -343.499
201912 0.000 126.235 0.000
202003 -327.628 124.705 -431.580
202006 0.000 127.000 0.000
202009 -402.651 130.118 -508.342
202012 0.000 130.889 0.000
202103 -463.548 131.771 -577.885
202106 0.000 134.084 0.000
202109 -540.869 135.847 -654.044
202112 0.000 138.161 0.000
202203 -624.559 138.822 -739.061
202206 0.000 142.347 0.000
202209 -702.896 144.661 -798.186
202212 0.000 145.763 0.000
202303 38.541 146.865 43.109
202306 0.000 150.280 0.000
202309 36.539 151.492 39.622
202312 0.000 152.924 0.000
202403 32.202 153.035 34.567
202406 0.000 155.789 0.000
202409 25.857 157.882 26.904
202412 0.000 158.323 0.000
202503 15.683 157.552 16.352
202506 0.000 159.755 0.000
202509 8.267 162.289 8.368
202512 0.000 163.281 0.000
202603 8.760 164.272 8.760

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

Is Andhra Cements (NSE:ACL) Overvalued in 2026?

Based on GuruFocus' analysis, Andhra Cements stock appears to be undervalued. The current stock price of ₹48.42 is trading 59.5% below its estimated GF Value™ of ₹119.61. GuruFocus considers Andhra Cements to be Possible Value Trap.

Key valuation signals for NSE:ACL:

  • Cyclically Adjusted PB Ratio:
  • GF Value™: ₹119.61 vs. price of ₹48.42 (59.5% below fair value)
  • GF Score™: 34/100 with 2 warning signs

No single metric tells the full story. See the NSE:ACL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Andhra Cements Business Description

Other Exchanges 532141:India
Address Road No. 10, Plot No.111, Jubilee Hills, Hyderabad, TG, IND, 500033
Andhra Cements Ltd is engaged in the business of manufacture and sale of cement. The company has single reportable segment manufacturing and selling cement.
34GF Score

Get the complete analysis for NSE:ACL

Cyclically Adjusted PB Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹48.42
Price
₹119.61
GF Value