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Balance Sheet  
Action Construction Equipment Ltd.
 
BSE Code   532762
ISIN Demat   INE731H01025
Book Value   158.81
NSE Code ACE
Dividend Yield %  0.24
Market Cap   97314.79
P/E   22.37
EPS   36.53
Face Value 2  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital238.17  238.17  238.17  238.17  226.97  
    Equity - Authorised552.50  552.50  552.50  552.50  250.00  
    Equity - Issued238.17  238.17  238.17  238.17  226.97  
    Equity Paid Up238.17  238.17  238.17  238.17  226.97  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings9.30  7.35  0.00  0.00  0.00  
Total Reserves15725.64  11952.44  8853.54  7312.72  5007.67  
    Securities Premium1833.74  1833.74  1833.74  1833.74  527.55  
    Capital Reserves0.00  0.00  0.00  0.00  0.00  
    Profit & Loss Account Balance12670.38  8870.98  5717.43  4176.61  3171.27  
    General Reserves992.50  992.50  992.50  992.50  992.50  
    Other Reserves229.02  255.22  309.87  309.87  316.35  
Reserve excluding Revaluation Reserve15725.64  11952.44  8853.54  7312.72  5007.67  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds15973.11  12197.95  9091.71  7550.88  5234.63  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  201.34  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  232.80  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.10  
    Other Secured0.00  0.00  0.00  0.00  -31.56  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities76.42  96.28  138.93  136.59  160.59  
    Deferred Tax Assets335.75  197.06  102.55  48.35  27.34  
    Deferred Tax Liability412.17  293.34  241.48  184.94  187.93  
Other Long Term Liabilities0.93  2.24  4.74  7.51  1.35  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions37.28  31.53  26.22  22.69  18.54  
Total Non-Current Liabilities114.63  130.04  169.88  166.79  381.82  
Current Liabilities0  0  0  0  0  
Trade Payables8077.52  6876.68  4988.74  4125.79  3304.19  
    Sundry Creditors8077.52  6876.68  4988.74  4125.79  3304.19  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities2349.87  2202.45  1515.96  602.78  1266.26  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers1485.98  1395.05  1049.38  263.57  188.57  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities863.89  807.40  466.58  339.21  1077.70  
Short Term Borrowings144.68  38.78  62.03  292.45  309.31  
    Secured ST Loans repayable on Demands144.68  38.78  62.03  76.05  309.31  
    Working Capital Loans- Sec0.84  38.78  62.03  11.65  8.72  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans-0.84  -38.78  -62.03  204.75  -8.72  
Short Term Provisions1545.06  1137.60  24.82  54.99  32.58  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax1498.74  1099.56  0.00  37.13  18.39  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions46.33  38.05  24.82  17.86  14.18  
Total Current Liabilities12117.14  10255.51  6591.55  5076.01  4912.34  
Total Liabilities28204.88  22583.51  15853.13  12793.68  10528.79  
ASSETS0  0  0  0  0  
Gross Block8517.96  7122.63  6166.28  5662.13  5372.61  
Less: Accumulated Depreciation1704.97  1543.62  1461.48  1354.28  1282.93  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block6812.98  5579.01  4704.80  4307.85  4089.67  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress277.38  436.37  244.14  242.93  125.49  
Non Current Investments5518.23  2338.61  1461.14  871.47  128.92  
Long Term Investment5518.23  2338.61  1461.14  871.47  128.92  
    Quoted1121.23  669.75  636.34  402.87  63.85  
    Unquoted4397.00  1668.86  824.80  468.60  65.07  
Long Term Loans & Advances928.46  384.41  67.38  80.05  115.27  
Other Non Current Assets76.71  88.29  328.63  153.10  49.35  
Total Non-Current Assets13772.42  8990.36  6921.26  5772.93  4628.59  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments3755.74  3695.75  2119.14  990.39  250.47  
    Quoted3682.54  3587.37  2119.14  990.39  250.47  
    Unquoted73.20  108.38  0.00  0.00  0.00  
Inventories5134.53  5514.86  4174.18  3324.66  2656.85  
    Raw Materials2895.54  3029.34  2185.87  1775.06  1319.92  
    Work-in Progress537.69  303.41  416.39  358.78  227.70  
    Finished Goods1123.88  1666.42  1184.80  1190.82  1109.23  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.00  0.00  0.00  
    Other Inventory577.41  515.69  387.13  0.00  0.00  
Sundry Debtors2701.55  1656.92  1690.89  1897.25  2245.92  
    Debtors more than Six months658.75  381.69  390.75  404.06  174.11  
    Debtors Others2487.49  1674.48  1555.22  1562.34  2107.26  
Cash and Bank401.95  948.44  324.10  140.15  364.38  
    Cash in hand3.98  2.33  2.95  44.00  2.28  
    Balances at Bank397.97  946.11  321.15  96.15  362.09  
    Other cash and bank balances0.00  0.00  0.00  0.00  0.00  
Other Current Assets76.77  111.65  92.12  30.13  19.78  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.02  
    Interest accrued on Debentures0.00  0.00  15.28  6.78  0.82  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.00  0.00  0.00  0.00  
    Prepaid Expenses31.08  20.27  15.00  15.28  14.06  
    Other current_assets45.70  91.38  61.84  8.07  4.88  
Short Term Loans and Advances2311.88  1665.54  531.44  638.16  362.79  
    Advances recoverable in cash or in kind414.35  158.61  157.49  292.16  275.05  
    Advance income tax and TDS1330.07  1029.62  0.00  0.00  2.29  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances567.46  477.30  373.96  345.99  85.45  
Total Current Assets14382.40  13593.15  8931.88  7020.75  5900.20  
Net Current Assets (Including Current Investments)2265.26  3337.64  2340.33  1944.74  987.86  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets28204.88  22583.51  15853.13  12793.68  10528.79  
Contingent Liabilities349.61  415.73  389.89  445.40  1379.06  
Total Debt144.68  38.78  62.03  292.45  542.21  
Book Value134.06  102.37  76.35  63.41  46.13  
Adjusted Book Value134.06  102.37  76.35  63.41  46.13  
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