ACC (NSE:ACC) Cyclically Adjusted PS Ratio: 1.24 (As of Aug. 01, 2026) — 40% Below Median

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NSE:ACC ACC Ltd NSE:ACC
89 GF Score
Price ₹1,357.40
GF Value ₹2,568.86
Valuation Possible Value Trap
! 7 Warning Signs
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What is ACC Cyclically Adjusted PS Ratio?

ACC NSE:ACC +0.07% 89 Cyclically Adjusted PS Ratio is 1.24 as of Aug. 01, 2026, which is 40% below its 10-year median of 2.05. GuruFocus rates NSE:ACC with a GF Score™ of 89/100 and a GF Value™ of ₹2,568.86 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 323 Building Materials companies, ACC ranks worse than 56.97% on this metric.

As of today (2026-08-01), ACC's current share price is ₹1357.40. ACC's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 was ₹1,093.71. ACC's Cyclically Adjusted PS Ratio for today is 1.24.

The historical rank and industry rank for ACC's Cyclically Adjusted PS Ratio or its related term are showing as below:

NSE:ACC' s Cyclically Adjusted PS Ratio Range Over the Past 10 Years
Min: 1.17   Med: 2.05   Max: 2.99
Current: 1.25

During the past years, ACC's highest Cyclically Adjusted PS Ratio was 2.99. The lowest was 1.17. And the median was 2.05.

NSE:ACC's Cyclically Adjusted PS Ratio is ranked worse than
56.97% of 323 companies
in the Building Materials industry
Industry Median: 1 vs NSE:ACC: 1.25

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

ACC's adjusted revenue per share data for the three months ended in Jun. 2026 was ₹307.619. Add all the adjusted revenue per share for the past 10 years together and divide 10 will get our Cyclically Adjusted Revenue per Share, which is ₹1,093.71 for the trailing ten years ended in Jun. 2026.

Shiller PE for Stocks: The True Measure of Stock Valuation


ACC  (NSE:ACC) Cyclically Adjusted PS Ratio Explanation

Compared with the regular PS Ratio, which works poorly for cyclical businesses, the Cyclically Adjusted PS Ratio smoothed out the fluctuations of revenue 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 PS Ratio should give similar results to regular PS Ratio.


ACC Cyclically Adjusted PS Ratio Related Terms


ACC Cyclically Adjusted PS Ratio Historical Data

* Premium members only.

The historical data trend for ACC's Cyclically Adjusted PS 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.

ACC Cyclically Adjusted PS Ratio Chart

ACC Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Mar24 Mar25 Mar26
Cyclically Adjusted PS Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.54 2.70 2.60 1.95 1.16

ACC Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Cyclically Adjusted PS 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 1.89 1.76 1.64 1.16 1.21

NSE:ACC vs CRH, VMC, MLM: Cyclically Adjusted PS Ratio Comparison

For the Building Materials subindustry, ACC's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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.


ACC Cyclically Adjusted PS Ratio vs Building Materials Industry

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

* The bar in red indicates where ACC's Cyclically Adjusted PS Ratio falls into.


NSE:ACC
89GF Score
ACC Ltd NSE:ACC
Cyclically Adjusted PS Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ACC Cyclically Adjusted PS Ratio Calculation

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

ACC's Cyclically Adjusted PS Ratio for today is calculated as

Cyclically Adjusted PS Ratio=Share Price/ Cyclically Adjusted Revenue per Share
=1357.40/1093.71
=1.24

* 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.

ACC's Cyclically Adjusted Revenue per Share for the quarter that ended in Jun. 2026 is calculated as:

For example, ACC's adjusted Revenue per Share data for the three months ended in Jun. 2026 was:

Adj_RevenuePerShare=Revenue per Share/CPI of Jun. 2026 (Change)*Current CPI (Jun. 2026)
=307.619/166.1454*166.1454
=307.619

Current CPI (Jun. 2026) = 166.1454.

ACC Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 150.477 105.961 235.946
201609 129.086 105.961 202.405
201612 140.037 105.196 221.173
201703 164.648 105.196 260.043
201706 175.984 107.109 272.984
201709 162.224 109.021 247.225
201712 181.441 109.404 275.544
201803 188.959 109.786 285.961
201806 200.151 111.317 298.735
201809 178.727 115.142 257.896
201812 201.250 115.142 290.396
201903 161.556 118.202 227.084
201906 215.597 120.880 296.331
201909 184.026 123.175 248.225
201912 210.941 126.235 277.631
202003 182.386 124.705 242.994
202006 133.866 127.000 175.127
202009 184.220 130.118 235.227
202012 215.858 130.889 274.002
202103 223.782 131.771 282.160
202106 202.358 134.084 250.744
202109 194.021 135.847 237.294
202112 219.739 138.161 264.248
202203 229.555 138.822 274.737
202206 233.269 142.347 272.268
202209 208.243 144.661 239.170
202212 240.898 145.763 274.584
202306 276.292 150.280 305.461
202309 235.525 151.492 258.307
202312 257.828 152.924 280.119
202403 276.666 153.035 300.369
202406 272.782 155.789 290.916
202409 241.149 157.882 253.770
202412 278.910 158.323 292.691
202503 320.791 157.552 338.289
202506 333.769 159.755 347.120
202509 313.186 162.289 320.628
202512 339.474 163.281 345.430
202603 378.577 164.272 382.893
202606 307.619 166.145 307.619

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue 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.

What does a Cyclically Adjusted PS Ratio of 1.24 mean?
ACC (NSE:ACC) has a Cyclically Adjusted PS Ratio of 1.24 as of Aug. 01, 2026. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on ACC and its competitors. This is 40% below median its historical median of 2.05. Over the past decade, ACC's Cyclically Adjusted PS Ratio has ranged from 1.17 to 2.99. According to the industry distribution chart, ACC ranks #184 out of 323 companies in the Building Materials industry, placing it in the top 57%.
Is ACC's Cyclically Adjusted PS Ratio too high?
ACC's current Cyclically Adjusted PS Ratio of 1.24 is 40% below median its 10-year median of 2.05. Over the past 10 years, this metric has ranged from a low of 1.17 to a high of 2.99. The Building Materials industry median Cyclically Adjusted PS Ratio is 1.00. ACC's value of 1.24 is 24% above this industry median. Based on the distribution chart, ACC ranks #184 out of 323 companies in the Building Materials industry, which is below the industry midpoint. Overall, ACC has a GF Score™ of 89/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does ACC's Cyclically Adjusted PS Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, ACC ranks #184 out of 323 companies for Cyclically Adjusted PS Ratio. This places ACC in the lower half of its industry. The industry median Cyclically Adjusted PS Ratio is 1.00. ACC's value of 1.24 is 24% above this benchmark. Historically, ACC's own Cyclically Adjusted PS Ratio has ranged from 1.17 to 2.99 over the past decade. While the company's 10-year median is 2.05 vs. the industry median of 1.00, ACC has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted PS Ratio for a Building Materials company?
The median Cyclically Adjusted PS Ratio among Building Materials companies is 1.00, based on 323 companies in the industry. Companies in the top quartile (top 25%) have a Cyclically Adjusted PS Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cyclically Adjusted PS Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. ACC's current Cyclically Adjusted PS Ratio of 1.24 is 24% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted PS Ratio mean?
A high Cyclically Adjusted PS Ratio can signal that a stock is expensive relative to its fundamentals. Cyclically Adjusted PS Ratio is the ratio of share price to a company's inflation-adjusted revenue per share over a 10-year period. View historical data on ACC and its competitors. For the Building Materials industry, the median Cyclically Adjusted PS Ratio is 1.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACC's current Cyclically Adjusted PS Ratio is 1.24, which is 40% below median its own 10-year median of 2.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACC stock overvalued right now?
Based on GuruFocus' analysis, ACC (NSE:ACC) is currently considered Possible Value Trap. The stock's GF Value™ is ₹2,568.86, compared to a current price of ₹1,357.40 — trading 47.2% below its estimated fair value. The current Cyclically Adjusted PS Ratio is 1.24, which is 40% below median its 10-year median of 2.05 and 24% above the Building Materials industry median of 1.00. ACC's overall GF Score™ is 89/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted PS Ratio calculated?
Cyclically Adjusted PS Ratio is calculated from a company's financial statements. For ACC (NSE:ACC), the current Cyclically Adjusted PS Ratio is 1.24 as of Aug. 01, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is ACC (NSE:ACC) Overvalued in 2026?

Based on GuruFocus' analysis, ACC stock appears to be undervalued. The current stock price of ₹1,357.40 is trading 47.2% below its estimated GF Value™ of ₹2,568.86. GuruFocus considers ACC to be Possible Value Trap.

Key valuation signals for NSE:ACC:

  • Cyclically Adjusted PS Ratio: 1.24 (40% below median its 10-year median of 2.05)
  • GF Value™: ₹2,568.86 vs. price of ₹1,357.40 (47.2% below fair value)
  • GF Score™: 89/100 with 7 warning signs
  • Industry Position: 24% above the Building Materials median (#184 of 323)

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


ACC Business Description

Other Exchanges 500410:India
Address S.G. Highway, Adani Corporate House, Shantigram, Near Vaishnodevi Circle, Khodiyar, Ahmedabad, GJ, IND, 382421
ACC Ltd is to manufacture and market cement, ready mix concrete, and cement-related products. Its products include Cement, ready-to-mix concrete, solutions, and products, Solutions and Green Building Centre, and others. Its segments are Cement and ancillary services generate maximum revenue - Cement is a product obtained from clinker resulting from mixing raw materials such as limestone, clay, iron ore, fly ash, bauxite, etc., in determined ratios. Clinker is then mixed with a setting regulator (generally gypsum), ground together, and used in construction activities. Ready Mix Concrete is concrete manufactured in a batch plant, according to a set engineered mix design, and used in construction activities.
89GF Score

Get the complete analysis for NSE:ACC

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

₹1,357.40
Price
₹2,568.86
GF Value