Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Action Construction Equipment Ltd
Quarter-by-quarter operating performance
| Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 614 | 652 | 673 | 753 | 836 | 734 | 757 | 875 | 961 | 652 | 744 | 855 | 1,029 |
| Expenses + | 541 | 570 | 584 | 650 | 706 | 636 | 648 | 740 | 797 | 559 | 635 | 725 | 857 |
| Operating Profit | 73 | 82 | 89 | 103 | 130 | 99 | 109 | 135 | 164 | 93 | 109 | 130 | 172 |
| OPM % | 12% | 13% | 13% | 14% | 16% | 13% | 14% | 15% | 17% | 14% | 15% | 15% | 17% |
| Other Income + | 3 | 16 | 17 | 23 | 21 | 28 | 34 | 30 | 8 | 51 | 29 | 36 | -6 |
| Interest | 3 | 3 | 4 | 6 | 11 | 7 | 9 | 8 | 4 | 8 | 6 | 5 | 3 |
| Depreciation | 5 | 5 | 5 | 6 | 7 | 7 | 7 | 7 | 7 | 8 | 9 | 9 | 10 |
| Profit before tax | 68 | 90 | 97 | 114 | 133 | 112 | 127 | 149 | 161 | 128 | 124 | 152 | 153 |
| Tax % | 31% | 25% | 24% | 23% | 26% | 25% | 25% | 25% | 26% | 23% | 27% | 23% | 28% |
| Net Profit + | 47 | 68 | 74 | 88 | 98 | 84 | 95 | 112 | 119 | 98 | 90 | 116 | 111 |
| EPS in Rs | 4.00 | 5.67 | 6.21 | 7.41 | 8.27 | 7.07 | 7.96 | 9.38 | 9.96 | 8.21 | 7.56 | 9.78 | 9.31 |
Financials of Action Construction Equipment Ltd
Annual income statement trend
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 599 | 637 | 751 | 1,087 | 1,343 | 1,156 | 1,227 | 1,630 | 2,160 | 2,914 | 3,327 | 3,280 |
| Expenses + | 580 | 607 | 712 | 995 | 1,245 | 1,065 | 1,108 | 1,478 | 1,939 | 2,510 | 2,821 | 2,776 |
| Operating Profit | 19 | 31 | 39 | 92 | 98 | 92 | 119 | 151 | 221 | 404 | 506 | 504 |
| OPM % | 3% | 5% | 5% | 8% | 7% | 8% | 10% | 9% | 10% | 14% | 15% | 15% |
| Other Income + | 12 | 10 | 8 | 8 | 10 | 4 | 15 | 11 | 41 | 77 | 100 | 110 |
| Interest | 13 | 14 | 16 | 14 | 12 | 15 | 12 | 10 | 10 | 23 | 29 | 22 |
| Depreciation | 10 | 11 | 12 | 12 | 12 | 13 | 14 | 15 | 18 | 23 | 28 | 35 |
| Profit before tax | 8 | 15 | 19 | 74 | 84 | 68 | 108 | 137 | 234 | 434 | 549 | 557 |
| Tax % | 35% | 42% | 27% | 30% | 33% | 23% | 26% | 24% | 26% | 24% | 25% | 25% |
| Net Profit + | 5 | 9 | 14 | 52 | 56 | 52 | 80 | 105 | 173 | 328 | 409 | 415 |
| EPS in Rs | 0.67 | 0.85 | 1.31 | 4.44 | 4.78 | 4.63 | 7.03 | 8.82 | 14.41 | 27.56 | 34.36 | 34.86 |
| Dividend Payout % | 30% | 24% | 23% | 11% | 10% | 11% | 7% | 7% | 7% | 7% | 6% | 0% |
Financials of Action Construction Equipment Ltd
Capital structure and asset base
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 20 | 23 | 23 | 23 | 23 | 23 | 23 | 24 | 24 | 24 | 24 | 24 |
| Reserves | 272 | 259 | 311 | 359 | 414 | 420 | 501 | 730 | 895 | 1,206 | 1,591 | 1,987 |
| Borrowings + | 138 | 154 | 114 | 78 | 53 | 82 | 55 | 31 | 7 | 4 | 16 | 8 |
| Other Liabilities + | 180 | 183 | 229 | 356 | 396 | 429 | 477 | 497 | 674 | 934 | 1,079 | 1,233 |
| Total Liabilities | 609 | 620 | 677 | 817 | 887 | 954 | 1,055 | 1,282 | 1,600 | 2,169 | 2,710 | 3,252 |
| Fixed Assets + | 283 | 315 | 346 | 337 | 341 | 412 | 429 | 452 | 487 | 580 | 716 | 782 |
| CWIP | 7 | 2 | 7 | 5 | 8 | 19 | 13 | 24 | 24 | 44 | 29 | 48 |
| Investments | 14 | 17 | 18 | 35 | 45 | 28 | 31 | 179 | 349 | 594 | 918 | 1,283 |
| Other Assets + | 305 | 286 | 305 | 439 | 493 | 494 | 582 | 627 | 739 | 951 | 1,048 | 1,138 |
| Total Assets | 609 | 620 | 677 | 817 | 887 | 954 | 1,055 | 1,282 | 1,600 | 2,169 | 2,710 | 3,252 |
Financials of Action Construction Equipment Ltd
Operating, investing and financing cash movement
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 40 | 57 | 76 | 89 | 72 | 48 | 86 | 104 | 274 | 433 | 412 | 417 |
| Cash from Investing Activity + | -14 | -25 | -17 | -35 | -27 | -20 | -16 | -201 | -218 | -368 | -382 | -350 |
| Cash from Financing Activity + | -26 | -33 | -57 | -53 | -44 | -33 | -40 | 71 | -41 | -39 | -29 | -52 |
| Net Cash Flow | -1 | -0 | 2 | 1 | 2 | -5 | 30 | -27 | 16 | 27 | 1 | 15 |
| Free Cash Flow | 26 | 32 | 61 | 59 | 49 | 10 | 70 | 59 | 238 | 268 | 206 | 331 |
| CFO/OP | 226% | 186% | 204% | 114% | 96% | 70% | 93% | 90% | 154% | 133% | 108% | 114% |
Financials of Action Construction Equipment Ltd
Working capital efficiency and return ratios
| Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debtor Days | 49 | 47 | 51 | 57 | 39 | 47 | 67 | 42 | 29 | 21 | 29 | 32 |
| Inventory Days | 119 | 102 | 78 | 69 | 79 | 124 | 113 | 104 | 99 | 100 | 83 | 100 |
| Days Payable | 98 | 93 | 102 | 112 | 105 | 147 | 141 | 129 | 119 | 124 | 130 | 151 |
| Cash Conversion Cycle | 70 | 56 | 27 | 14 | 14 | 24 | 39 | 18 | 9 | -4 | -18 | -20 |
| Working Capital Days | -17 | -19 | -10 | 1 | 4 | 2 | 11 | 18 | -2 | -17 | -21 | 37 |
| ROCE % | 3% | 6% | 8% | 19% | 20% | 16% | 21% | 21% | 26% | 42% | 40% | 32% |