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	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	-	488.42	482.07	214.82	57.24	328.87
Short-Term Investments	-	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	4,358	4,358	4,759	2,436	1,075	614.85
Cash Growth	-9.20%	-8.42%	95.38%	126.57%	74.86%	444.84%
Accounts Receivable	-	2,668	1,663	1,735	1,887	2,247
Other Receivables	-	8.79	10.48	15.48	6.78	16.05
Receivables	-	2,686	1,681	1,757	1,902	2,263
Inventory	-	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	-	998.92	732.75	720.97	701.91	353.23
Total Current Assets	-	13,226	12,728	9,115	7,028	5,905
Property, Plant & Equipment	-	7,260	6,037	4,979	4,616	4,287
Long-Term Investments	-	5,499	2,309	1,590	877.7	113.24
Other Intangible Assets	-	35.31	31.33	24.93	26.62	12.25
Long-Term Accounts Receivable	-	-	23.33	103.64	-	-
Long-Term Deferred Tax Assets	-	6	6.15	-	-	-
Other Long-Term Assets	-	1,082	557.66	185.25	275.79	235.24
Total Assets	-	27,108	21,692	15,997	12,824	10,553
Accounts Payable	-	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	-	147.87	38.78	62.03	292.45	309.31
Current Portion of Long-Term Debt	-	-	-	-	-	31.56
Current Portion of Leases	-	3.8	3.6	5.58	5.33	2.22
Current Income Taxes Payable	-	168.87	70.22	-	37.16	18.39
Current Unearned Revenue	-	244.65	187.74	132.62	105.27	94.16
Other Current Liabilities	-	1,823	1,799	1,280	373.09	1,009
Total Current Liabilities	-	10,815	9,246	6,629	5,110	4,936
Long-Term Debt	-	-	-	-	-	201.34
Long-Term Leases	-	12.7	2.24	6.87	12.45	1.35
Long-Term Deferred Tax Liabilities	-	77.96	96.99	133.43	135.04	160.59
Other Long-Term Liabilities	-	37.73	31.85	26.42	22.77	18.54
Total Liabilities	-	10,944	9,377	6,796	5,280	5,317
Common Stock	-	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	-	292.01	287.85	279.09	279.2	309.87
Total Common Equity	16,147	16,147	12,298	9,186	7,541	5,233
Minority Interest	-	17.08	16.61	16.23	2.4	2.64
Shareholders' Equity	16,164	16,164	12,315	9,202	7,543	5,235
Total Liabilities & Equity	-	27,108	21,692	15,997	12,824	10,553
Total Debt	164.37	164.37	44.63	74.48	310.22	545.77
Net Cash (Debt)	4,194	4,194	4,715	2,361	764.91	69.08
Net Cash Growth	-11.80%	-11.04%	99.66%	208.72%	1007.24%	-
Net Cash Per Share	35.23	35.23	39.60	19.83	6.57	0.61
Filing Date Shares Outstanding	119.03	119	119.01	119.08	119.08	113.48
Total Common Shares Outstanding	119.03	119	119.01	119.08	119.08	113.48
Working Capital	-	2,411	3,482	2,486	1,918	969.78
Book Value Per Share	135.69	135.69	103.34	77.14	63.32	46.11
Tangible Book Value	16,112	16,112	12,267	9,161	7,514	5,220
Tangible Book Value Per Share	135.39	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 Feb 7, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.