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-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   14:00:00
End date and time of board meeting 26-May-2025   16:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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 9609900000 33270500000
Other income 83900000 1003200000
Total income 9693800000 34273700000
2 Expenses
(a) Cost of materials consumed 6679600000 22486000000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -186600000 248300000
(d) Employee benefit expense 362700000 1384700000
(e) Finance costs 38800000 286500000
(f) Depreciation, depletion and amortisation expense 73000000 283100000
(f) Other Expenses
1 Impairment losses on financial assets 54800000 100200000
2 Other Expenses 1062600000 3993700000
Total other expenses 1117400000 4093900000
Total expenses 8084900000 28782500000
3 Total profit before exceptional items and tax 1608900000 5491200000
4 Exceptional items 0 0
5 Total profit before tax 1608900000 5491200000
6 Tax expense
7 Current tax 503300000 1417600000
8 Deferred tax -80000000 -18800000
9 Total tax expenses 423300000 1398800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 1185600000 4092400000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 1185600000 4092400000
17 Other comprehensive income net of taxes -4000000 -200000
18 Total Comprehensive Income for the period 1181600000 4092200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1185600000 4092200000
Total profit or loss, attributable to non-controlling interests 0 200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1181700000 4091700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -100000 500000
21 Details of equity share capital
Paid-up equity share capital 238200000 238200000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 15909100000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.97 34.39
Diluted earnings (loss) per share from continuing operations 9.96 34.37
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 9.97 34.39
Diluted earnings (loss) per share from continuing and discontinued operations 9.96 34.37
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes to the statement of audited financial results for the quarter and year ended 31 March 2025 have been submitted with results at the time of outcome



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


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6982900000
Capital work-in-progress 277400000
Investment property 149500000
Goodwill 0
Other intangible assets 26200000
Intangible assets under development 9100000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 5425900000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 96700000
Total non-current financial assets 5522600000
Deferred tax assets (net) 6000000
Other non-current assets 909100000
Total non-current assets 13882800000
2 Current assets
Inventories 5151100000
Current financial asset
Current investments 3755700000
Trade receivables, current 2646600000
Cash and cash equivalents 488400000
Bank balance other than cash and cash equivalents 66300000
Loans, current 8600000
Other current financial assets 117300000
Total current financial assets 7082900000
Current tax assets (net) 0
Other current assets 941600000
Total current assets 13175600000
3 Non-current assets classified as held for sale 50100000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 27108500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 238200000
Other equity 15909100000
Total equity attributable to owners of parent 16147300000
Non controlling interest 17100000
Total equity 16164400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 12700000
Total non-current financial liabilities 12700000
Provisions, non-current 38400000
Deferred tax liabilities (net) 78000000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 129100000
Current liabilities
Current financial liabilities
Borrowings, current 147900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2157400000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5928600000
Total Trade payable 8086000000
Other current financial liabilities 321600000
Total current financial liabilities 8555500000
Other current liabilities 2044300000
Provisions, current 46400000
Current tax liabilities (Net) 168800000
Deferred government grants, Current 0
Total current liabilities 10815000000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 10944100000
Total equity and liabilites 27108500000
Disclosure of notes on assets and liabilities



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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cranes, Material Handling and Construction Equipment 9126300000 30970900000
2 Agriculture Equipment 534300000 2469600000
Total Segment Revenue 9660600000 33440500000
Less: Inter segment revenue 50700000 50700000
Revenue from operations 9609900000 33270500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cranes, Material Handling and Construction Equipment 1793300000 5661400000
2 Agriculture Equipment 12700000 85800000
Total Profit before tax 1806000000 5747200000
i. Finance cost 38800000 38800000
ii. Other Unallocable Expenditure net off Unallocable income 158300000 158300000
Profit before tax 1608900000 5491200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cranes, Material Handling and Construction Equipment 12015400000 12015400000
2 Agriculture Equipment 1885300000 1885300000
Total Segment Asset 13900700000 13900700000
Un-allocable Assets 13207800000 13207800000
Net Segment Asset 27108500000 27108500000
4 Segment Liabilities
Segment Liabilities
1 Cranes, Material Handling and Construction Equipment 9494400000 9494400000
2 Agriculture Equipment 914000000 914000000
Total Segment Liabilities 10408400000 10408400000
Un-allocable Liabilities 535700000 535700000
Net Segment Liabilities 10944100000 10944100000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Reportable segments are identified basis different product and service offered by the CompanyGroup Note During the financial year ended March 31 2025 Action Construction Equipment Limited revised its reportable segment structure Until March 31 2024 the Company reported four distinct segments Cranes Construction Equipment Agriculture Equipment and Material Handling Equipment Based on an internal reorganization and benchmarking with industry peers in line with internal reporting provided to the CODM management has now presented two segments titled Cranes Material Handling and Construction Equipment and Agriculture Equipment Accordingly the corresponding items of segment information for earlier periods have been restated



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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Item that will not be reclassified to profit or loss -3600000 -3600000
Total Amount of items that will not be reclassified to profit and loss -3600000 -3600000
2 Income tax relating to items that will not be reclassified to profit or loss -900000 -900000
3 Amount of items that will be reclassified to profit and loss
1 item that will be reclassified to profit or loss -1800000 3300000
Total Amount of items that will be reclassified to profit and loss -1800000 3300000
4 Income tax relating to items that will be reclassified to profit or loss -500000 800000
5 Total Other comprehensive income -4000000 -200000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5491200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 286500000
Adjustments for decrease (increase) in inventories 189800000
Adjustments for decrease (increase) in trade receivables, current -1103200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -293600000
Adjustments for decrease (increase) in other non-current assets -2100000
Adjustments for other financial assets, non-current 22600000
Adjustments for other financial assets, current -2200000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1057900000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 205600000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 283100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 100200000
Adjustments for provisions, current -18700000
Adjustments for provisions, non-current 6200000
Adjustments for other financial liabilities, current -45300000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 1000000
Adjustments for dividend income 5400000
Adjustments for interest income 405400000
Adjustments for share-based payments 13400000
Adjustments for fair value losses (gains) -502500000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -40200000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 215400000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -36900000
Net cash flows from (used in) operations 5454300000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1334500000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4119800000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 4602200000
Other cash payments to acquire equity or debt instruments of other entities 7375900000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 154800000
Purchase of property, plant and equipment 2210000000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 608300000
Purchase of other long-term assets 102100000
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 5400000
Interest received 474300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 16100000
Net cash flows from (used in) investing activities -3826900000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 44600000
Payments of other equity instruments 0
Proceeds from exercise of stock options 10800000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 9267000000
Repayments of borrowings 9157900000
Payments of lease liabilities 5200000
Dividends paid 238000000
Interest paid 122000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -289900000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3000000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 3300000
Net increase (decrease) in cash and cash equivalents 6300000
Cash and cash equivalents cash flow statement at beginning of period 482100000
Cash and cash equivalents cash flow statement at end of period 488400000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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-2025