Action Construction Equipment Limited (NSE: ACE)

NSE: ACE Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	643.1	482.07	214.82	57.24	328.87	33.9
Short-Term Investments	3,437	1,561	691.4	58.87	35.51	14.21
Trading Asset Securities	-	2,717	1,530	959.02	250.47	64.74
Cash & Short-Term Investments	4,080	4,759	2,436	1,075	614.85	112.85
Cash Growth	31.77%	95.38%	126.57%	74.86%	444.84%	-70.32%
Accounts Receivable	2,059	1,663	1,735	1,887	2,247	1,473
Other Receivables	-	-	15.48	6.78	16.05	39.25
Receivables	2,067	1,671	1,757	1,902	2,263	1,513
Inventory	5,203	5,534	4,185	3,334	2,660	2,707
Prepaid Expenses	-	20.32	15.07	15.36	14.07	14.7
Other Current Assets	870.2	743.23	720.97	701.91	353.23	514.54
Total Current Assets	12,220	12,728	9,115	7,028	5,905	4,861
Property, Plant & Equipment	6,208	6,037	4,979	4,616	4,287	4,183
Long-Term Investments	3,931	2,309	1,590	877.7	113.24	124.11
Other Intangible Assets	26.8	31.33	24.93	26.62	12.25	9.12
Long-Term Accounts Receivable	-	23.33	103.64	-	-	-
Long-Term Deferred Tax Assets	6.7	6.15	-	-	-	-
Other Long-Term Assets	818.2	557.66	185.25	275.79	235.24	358.59
Total Assets	23,211	21,692	15,997	12,824	10,553	9,536
Accounts Payable	6,000	6,879	5,009	4,127	3,305	3,205
Accrued Expenses	-	266.58	138.89	169.65	166.12	95.22
Short-Term Debt	1,138	38.78	62.03	292.45	309.31	446.69
Current Portion of Long-Term Debt	-	-	-	-	31.56	82.67
Current Portion of Leases	1.9	3.6	5.58	5.33	2.22	4.3
Current Income Taxes Payable	149.9	70.22	-	37.16	18.39	10.54
Current Unearned Revenue	-	187.74	132.62	105.27	94.16	48.15
Other Current Liabilities	1,898	1,799	1,280	373.09	1,009	742.8
Total Current Liabilities	9,188	9,246	6,629	5,110	4,936	4,635
Long-Term Debt	-	-	-	-	201.34	290.42
Long-Term Leases	1.6	2.24	6.87	12.45	1.35	4.2
Long-Term Deferred Tax Liabilities	131	96.99	133.43	135.04	160.59	141.85
Other Long-Term Liabilities	36	31.85	26.42	22.77	18.54	22.21
Total Liabilities	9,357	9,377	6,796	5,280	5,317	5,107
Common Stock	238.2	238.17	238.17	238.17	226.97	226.97
Additional Paid-In Capital	-	1,834	1,834	1,834	527.55	527.55
Retained Earnings	-	9,993	6,835	5,190	4,168	3,362
Treasury Stock	-	-54.66	-	-	-	-
Comprehensive Income & Other	13,598	287.85	279.09	279.2	309.87	309.87
Total Common Equity	13,837	12,298	9,186	7,541	5,233	4,426
Minority Interest	17.2	16.61	16.23	2.4	2.64	3.02
Shareholders' Equity	13,854	12,315	9,202	7,543	5,235	4,429
Total Liabilities & Equity	23,211	21,692	15,997	12,824	10,553	9,536
Total Debt	1,141	44.63	74.48	310.22	545.77	828.29
Net Cash (Debt)	2,939	4,715	2,361	764.91	69.08	-715.44
Net Cash Growth	18.08%	99.66%	208.72%	1007.24%	-	-
Net Cash Per Share	24.68	39.60	19.83	6.57	0.61	-6.23
Filing Date Shares Outstanding	118.95	119.01	119.08	119.08	113.48	113.48
Total Common Shares Outstanding	118.95	119.01	119.08	119.08	113.48	113.48
Working Capital	3,032	3,482	2,486	1,918	969.78	226.1
Book Value Per Share	116.33	103.34	77.14	63.32	46.11	39.00
Tangible Book Value	13,810	12,267	9,161	7,514	5,220	4,417
Tangible Book Value Per Share	116.10	103.08	76.93	63.10	46.00	38.92
Land	-	1,947	1,803	1,730	1,712	1,711
Buildings	-	2,402	2,078	1,915	1,904	1,757
Machinery	-	2,682	2,207	1,974	1,738	1,622
Construction In Progress	-	436.37	244.14	242.93	125.49	193.51

Source: S&P Capital IQ. Standard template. Financial Sources.