Action Construction Equipment Limited (NSE:ACE)

NSE:ACE Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	342.2	488.42	482.07	214.82	57.24	328.87
Short-Term Investments	4,579	935.48	1,561	691.4	58.87	35.51
Trading Asset Securities	-	2,935	2,717	1,530	959.02	250.47
Cash & Short-Term Investments	4,921	4,358	4,759	2,436	1,075	614.85
Cash Growth	20.62%	-8.42%	95.38%	126.57%	74.86%	444.84%
Accounts Receivable	2,762	2,668	1,663	1,735	1,887	2,247
Other Receivables	76.1	8.79	10.48	15.48	6.78	16.05
Receivables	2,847	2,686	1,681	1,757	1,902	2,263
Inventory	6,123	5,151	5,534	4,185	3,334	2,660
Prepaid Expenses	-	31.36	20.32	15.07	15.36	14.07
Other Current Assets	1,045	998.92	732.75	720.97	701.91	353.23
Total Current Assets	14,936	13,226	12,728	9,115	7,028	5,905
Property, Plant & Equipment	7,849	7,260	6,037	4,979	4,616	4,287
Long-Term Investments	6,139	5,499	2,309	1,590	877.7	113.24
Other Intangible Assets	32.4	35.31	31.33	24.93	26.62	12.25
Long-Term Accounts Receivable	-	-	23.33	103.64	-	-
Long-Term Deferred Tax Assets	5.1	6	6.15	-	-	-
Other Long-Term Assets	940.1	1,082	557.66	185.25	275.79	235.24
Total Assets	29,902	27,108	21,692	15,997	12,824	10,553
Accounts Payable	7,849	8,086	6,879	5,009	4,127	3,305
Accrued Expenses	-	340.48	266.58	138.89	169.65	166.12
Short-Term Debt	1,344	147.87	38.78	62.03	292.45	309.31
Current Portion of Long-Term Debt	-	-	-	-	-	31.56
Current Portion of Leases	11.8	3.8	3.6	5.58	5.33	2.22
Current Income Taxes Payable	71.5	168.87	70.22	-	37.16	18.39
Current Unearned Revenue	-	244.65	187.74	132.62	105.27	94.16
Other Current Liabilities	2,510	1,823	1,799	1,280	373.09	1,009
Total Current Liabilities	11,786	10,815	9,246	6,629	5,110	4,936
Long-Term Debt	-	-	-	-	-	201.34
Long-Term Leases	71	12.7	2.24	6.87	12.45	1.35
Pension & Post-Retirement Benefits	-	0.66	0.38	0.14	0.04	-
Long-Term Deferred Tax Liabilities	177	77.96	96.99	133.43	135.04	160.59
Other Long-Term Liabilities	42.4	37.73	31.85	26.42	22.77	18.54
Total Liabilities	12,076	10,944	9,377	6,796	5,280	5,317
Common Stock	238.2	238.17	238.17	238.17	238.17	226.97
Additional Paid-In Capital	-	1,834	1,834	1,834	1,834	527.55
Retained Earnings	-	13,864	9,993	6,835	5,190	4,168
Treasury Stock	-	-80.86	-54.66	-	-	-
Comprehensive Income & Other	17,587	292.01	287.85	279.09	279.2	309.87
Total Common Equity	17,825	16,147	12,298	9,186	7,541	5,233
Minority Interest	0.6	17.08	16.61	16.23	2.4	2.64
Shareholders' Equity	17,826	16,164	12,315	9,202	7,543	5,235
Total Liabilities & Equity	29,902	27,108	21,692	15,997	12,824	10,553
Total Debt	1,427	164.37	44.63	74.48	310.22	545.77
Net Cash (Debt)	3,494	4,194	4,715	2,361	764.91	69.08
Net Cash Growth	18.91%	-11.04%	99.66%	208.72%	1007.24%	-
Net Cash Per Share	29.36	35.23	39.60	19.83	6.57	0.61
Filing Date Shares Outstanding	118.96	119	119.01	119.08	119.08	113.48
Total Common Shares Outstanding	118.96	119	119.01	119.08	119.08	113.48
Working Capital	3,150	2,411	3,482	2,486	1,918	969.78
Book Value Per Share	149.85	135.69	103.34	77.14	63.32	46.11
Tangible Book Value	17,793	16,112	12,267	9,161	7,514	5,220
Tangible Book Value Per Share	149.57	135.39	103.08	76.93	63.10	46.00
Land	-	2,502	1,947	1,803	1,730	1,712
Buildings	-	2,892	2,402	2,078	1,915	1,904
Machinery	-	3,162	2,682	2,207	1,974	1,738
Construction In Progress	-	277.38	436.37	244.14	242.93	125.49

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.