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Andhra CementsNSE:ACL +0.30%29 Earnings per Share (Diluted) is ₹-7.98 as of Jun. 2026. GuruFocus rates NSE:ACL with a GF Score™ of 29/100 and a GF Value™ of ₹119.61 (Possible Value Trap). The stock has 2 warning signs investors should review. Among 309 Building Materials companies, Andhra Cements ranks worse than 323624.27% on this metric.
Andhra Cements's EPS (Basic) for the
three
months ended in Jun. 2026 was ₹-3.90.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Jun. 2026 was ₹-7.98.
During the past 13 years, Andhra Cements's highest 3-Year average EPS without NRI Growth Rate was 60.50% per year. The lowest was -71.20% per year. And the median was -18.25% per year.
Andhra Cements (NSE:ACL) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
Andhra Cements Earnings per Share (Diluted) Related Terms
Andhra Cements Earnings per Share (Diluted) Historical Data
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The historical data trend for Andhra Cements's Earnings per Share (Diluted) 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.
NSE:ACL vs CRH, MLM, VMC: Earnings per Share (Diluted) Comparison
For the Building Materials subindustry, Andhra Cements's PE Ratio, along with its competitors' market caps and PE 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 PE Ratio vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Andhra Cements's PE Ratio distribution charts can be found below:
* The bar in red indicates where Andhra Cements's PE Ratio falls into.
Andhra Cements Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
Andhra Cements's Earnings Per Share (Diluted) for the fiscal year that ended in Mar. 2026 is calculated as
Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ₹-7.98
* 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.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of ₹-7.98 mean?
Andhra Cements (NSE:ACL) has a Earnings per Share (Diluted) of ₹-7.98 as of Jun. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Andhra Cements and its competitors. According to the industry distribution chart, Andhra Cements ranks #999999 out of 309 companies in the Building Materials industry.
Is Andhra Cements' Earnings per Share (Diluted) too high?
Andhra Cements' current Earnings per Share (Diluted) is ₹-7.98. Based on the distribution chart, Andhra Cements ranks #999999 out of 309 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Andhra Cements has a GF Score™ of 29/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Andhra Cements' Earnings per Share (Diluted) compare to CRH and MLM?
According to the Building Materials industry distribution chart, Andhra Cements ranks #999999 out of 309 companies for Earnings per Share (Diluted). This places Andhra Cements in the lower half of its industry. The industry median Earnings per Share (Diluted) is 4.50. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Building Materials company?
The median Earnings per Share (Diluted) among Building Materials companies is 4.50, based on 309 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on Andhra Cements and its competitors. For the Building Materials industry, the median Earnings per Share (Diluted) is 4.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Andhra Cements's current Earnings per Share (Diluted) is ₹-7.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Andhra Cements stock overvalued right now?
Based on GuruFocus' analysis, Andhra Cements (NSE:ACL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹119.61, compared to a current price of ₹43.49 — trading 63.6% below its estimated fair value. The current Earnings per Share (Diluted) is ₹-7.98. Andhra Cements' overall GF Score™ is 29/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For Andhra Cements (NSE:ACL), the current Earnings per Share (Diluted) is ₹-7.98 as of Jun. 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 Andhra Cements (NSE:ACL) Overvalued in 2026?
Based on GuruFocus' analysis, Andhra Cements stock appears to be undervalued.
The current stock price of ₹43.49 is trading 63.6% below its estimated GF Value™ of ₹119.61.
GuruFocus considers Andhra Cements to be Possible Value Trap.
Key valuation signals for NSE:ACL:
Earnings per Share (Diluted): ₹-7.98
GF Value™: ₹119.61 vs. price of ₹43.49 (63.6% below fair value)
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 Ltd is engaged in the business of manufacture and sale of cement. The company has single reportable segment manufacturing and selling cement.
29GF Score
Get the complete analysis for NSE:ACL
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