Integrated Filing — IndAS



General information about company
Scrip Code 532762
NSE Symbol ACE
MSEI Symbol NOTLISTED
ISIN INE731H01025
Name of company ACTION CONSTRUCTION EQUIPMENT LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-Aug-2025   13:00:00
End date and time of board meeting 08-Aug-2025   15:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
WE HAVE NOT DEFAULTED ON ANY SUCH LOAN AND BORROWINGS



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 6519400000
Other income 510100000
Total income 7029500000
2 Expenses
(a) Cost of materials consumed 4560200000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -236400000
(d) Employee benefit expense 355100000
(e) Finance costs 82000000
(f) Depreciation, depletion and amortisation expense 77100000
(f) Other Expenses
1 Imapairment losses on financial assets 12300000 12300000
2 Other Expenses 912800000 912800000
Total other expenses 925100000
Total expenses 5763100000
3 Total profit before exceptional items and tax 1266400000
4 Exceptional items 0
5 Total profit before tax 1266400000
6 Tax expense
7 Current tax 283200000
8 Deferred tax 14900000
9 Total tax expenses 298100000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 968300000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 968300000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 968300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 238200000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.14
Diluted earnings (loss) per share from continuing operations 8.13
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.14
Diluted earnings (loss) per share from continuing and discontinued operations 8.13
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Profit and total comprehensive income attributable to non controlling interests of Rs 33000 and Rs 18000 has not been disclosed due to rounding off of Rs into Lakhs for the quarter ended 30 June 2025 and 31 March 2025 respectively



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cranes, Material Handling and Construction Equipment 6054300000 6054300000
2 Agriculture Equipment 488500000 488500000
Total Segment Revenue 6542800000
Less: Inter segment revenue 23400000 23400000
Revenue from operations 6519400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cranes, Material Handling and Construction Equipment 1078300000 1078300000
2 Agriculture Equipment 1800000 1800000
Total Profit before tax 1080100000
i. Finance cost 82000000 82000000
ii. Other Unallocable Expenditure net off Unallocable income -268300000 -268300000
Profit before tax 1266400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cranes, Material Handling and Construction Equipment 12701600000 12701600000
2 Agriculture Equipment 1952800000 1952800000
Total Segment Asset 14654400000 14654400000
Un-allocable Assets 13925400000 13925400000
Net Segment Asset 28579800000 28579800000
4 Segment Liabilities
Segment Liabilities
1 Cranes, Material Handling and Construction Equipment 8969800000 8969800000
2 Agriculture Equipment 998100000 998100000
Total Segment Liabilities 9967900000 9967900000
Un-allocable Liabilities 1663000000 1663000000
Net Segment Liabilities 11630900000 11630900000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Reportable segments are identified basis different products and services offered by the Company Group nUnallocated figures relates to segments which do not meet criteria of Reportable Segment as per Ind AS 108 Operating Segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 BSR and Co LLP Yes 31-Jul-2028