Action Construction Equipment cash flow

Latest FY26

Cash from operations: ₹417cr+1.3% on FY25
Capital spending: ₹93.3cr−57.8% on FY25
Free cash flow: ₹324cr+69.7% on FY25
Cash from financing: −₹51.9cr−₹29.0 cr in FY25

₹ crore except per share

Tap a line for its trend	Last 12Mto Jun 2026	FY26Mar 2026	FY25Mar 2025	FY24Mar 2024	FY23Mar 2023	FY22 and earlierAlpha Plus

Changes in working capital
Adjustments to reconcile profit — non-cash items						FY22 and earlierEvery year the company has filed comes with Alpha Plus.
	—	35.2	28.3	23.2	18.0
	—	10.9	10.0	0.0	0.0
	—	22.1	28.7	23.2	10.3
	—	−55.4	−40.5	−21.0	−10.0
	—	−2.1	−0.5	−0.4	−0.1
	—	−43.8	−50.3	−42.4	−4.7
	—	1.5	1.3	0.7	0.0
	—	2.1	0.1	0.0	−0.1
	—	1.5	21.5	0.0	0.0
	—	0.5	−4.0	−1.0	−0.7
	—	0.0	0.0	0.5	−19.9
	—	−90.3	19.0	−150	−88.5
	—	−29.9	−110	−10.1	−2.2
	—	−0.4	−0.2	9.8	−16.2
	—	−0.2	2.3	0.0	0.0
	—	11.2	−29.4	−10.4	10.6
	—	−0.0	−0.2	0.0	0.0
	—	96.1	106	188	91.2
	—	1.6	−4.5	15.8	1.9
	—	57.6	20.6	48.3	85.9
	—	−1.8	−1.9	27.8	29.8
	—	2.0	0.6	0.0	0.0
Cash from operating activities
	587	557	549	434	234
	—	18.3	−3.7	102	105
	—	575	545	536	339
	—	−2.2	0.0	0.0	0.0
	—	156	133	103	64.9
	—	417	412	433	274
Cash from investing activities
	—	93.3	221	175	73.9
	—	6.5	15.5	9.8	37.5
	—	29.5	10.2	0.0	0.0
	—	29.3	60.8	0.0	0.0
	—	831	738	559	525
	—	508	460	360	360
	—	−1.7	0.0	0.0	0.0
	—	2.1	0.5	0.4	0.1
	—	57.6	47.4	15.4	9.9
	—	1.9	1.6	−20.0	−26.4
	—	−350	−383	−368	−218
Cash from financing activities
	—	0.9	1.1	0.0	0.0
	—	0.3	4.5	0.0	0.0
	—	0.0	0.0	5.5	0.0
	—	692	927	638	508
	—	706	916	641	531
	—	1.5	0.5	0.0	0.0
	—	—	—	0.6	0.7
	—	12.6	12.2	18.4	10.2
	—	23.8	23.8	11.9	7.2
	—	−51.9	−29.0	−38.7	−41.0
	—	15.5	0.3	26.5	15.8
	—	0.0	0.3	0.2	0.0
	—	15.5	0.6	26.7	15.8
	—	—	—	48.2	21.5
Reference items
	529	504	506	403	221
	15.5%	15.4%	15.2%	13.8%	10.2%
	324	324	191	258	200
	—	297	190	238	—
	₹27.20	₹27.20	₹16.04	₹21.69	₹16.83
	37.75×	—	—	—	—
	—	1.01×	1.01×	1.32×	1.59×
	—	156	133	103	64.9
	—	12.6	12.2	18.4	10.2

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From the company's filings with NSE and BSE (Ind-AS), consolidated. For information only, not investment advice.

alphave

ACE₹1,027.00

Action Construction Equipment Ltd.

· Capital Goods & Defence

₹ CrorePeersESCORTS BEML TRITURBINE CARBORUNIV CPPLUS JYOTICNC ELECON ELGIEQUIPMcap ₹12,232 Cr

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In ₹ Crore except Per Share 12 Months Ending	FY23 31/03/2023	FY24 31/03/2024	FY25 31/03/2025	FY26 31/03/2026	Last 12M 30/06/2026
Adjustments to Reconcile Profit — Non-cash Items
+ Depreciation & Amortisation	18.0	23.2	28.3	35.2	—
+ Impairment Loss / (Reversal)	0.0	0.0	10.0	10.9	—
+ Finance Costs	10.3	23.2	28.7	22.1	—
+ Interest Income	-10.0	-21.0	-40.5	-55.4	—
+ Dividend Income	-0.1	-0.4	-0.5	-2.1	—
+ Fair Value (Gains) / Losses	-4.7	-42.4	-50.3	-43.8	—
+ Share-based Payments	0.0	0.7	1.3	1.5	—
+ Unrealised FX (Gain) / Loss	-0.1	0.0	0.1	2.1	—
+ Other Non-cash Items	0.0	0.0	21.5	1.5	—
+ Other — Cash Effects are Investing / Financing	-0.7	-1.0	-4.0	0.5	—
+ Other Reconciling Items	-19.9	0.5	0.0	0.0	—
Changes in Working Capital
+ Inventories	-88.5	-149.8	19.0	-90.3	—
+ Trade Receivables — Current	-2.2	-10.1	-110.3	-29.9	—
+ Other Financial Assets — Current	-16.2	9.8	-0.2	-0.4	—
+ Other Financial Assets — Non-current	0.0	0.0	2.3	-0.2	—
+ Other Current Assets	10.6	-10.4	-29.4	11.2	—
+ Other Non-current Assets	0.0	0.0	-0.2	-0.0	—
+ Trade Payables — Current	91.2	188.0	105.8	96.1	—
+ Other Financial Liabilities — Current	1.9	15.8	-4.5	1.6	—
+ Other Current Liabilities	85.9	48.3	20.6	57.6	—
+ Provisions — Current	29.8	27.8	-1.9	-1.8	—
+ Provisions — Non-current	0.0	0.0	0.6	2.0	—
Cash from Operating Activities
Profit Before Tax (per I/S)	233.8	433.9	549.1	556.7	587.4
+ Total Adjustments (incl. Working Capital)	105.4	102.1	-3.7	18.3	—
Cash from Operations (pre-tax)	339.2	536.1	545.4	575.0	—
+ Other Inflows / (Outflows) — Operating	0.0	0.0	0.0	-2.2	—
+ Income Taxes Paid	64.9	102.6	133.5	155.6	—
Cash from Operating Activities	274.3	433.4	412.0	417.3	—
Cash from Investing Activities
+ Acq of Fixed Assets (Capex)	73.9	175.1	221.0	93.3	—
+ Disp of Fixed Assets	37.5	9.8	15.5	6.5	—
+ Acq of Other Long-term Assets	0.0	0.0	10.2	29.5	—
+ Disp of Other Long-term Assets	0.0	0.0	60.8	29.3	—
+ Purchase of Investments (Equity / Debt)	525.1	558.8	737.6	831.1	—
+ Sale of Investments (Equity / Debt)	360.3	360.1	460.2	508.3	—
+ Disp of Subsidiaries / Businesses (net)	0.0	0.0	0.0	-1.7	—
+ Dividends Received — Investing	0.1	0.4	0.5	2.1	—
+ Interest Received — Investing	9.9	15.4	47.4	57.6	—
+ Other Inflows / (Outflows) — Investing	-26.4	-20.0	1.6	1.9	—
Cash from Investing Activities	-217.5	-368.2	-382.7	-349.9	—
Cash from Financing Activities
+ Proceeds from Exercise of Stock Options	0.0	0.0	1.1	0.9	—
+ Buyback / Redemption of Own Shares	0.0	0.0	4.5	0.3	—
+ Payments for Other Equity Instruments	0.0	5.5	0.0	0.0	—
+ Proceeds from Borrowings	507.7	638.2	926.7	691.7	—
+ Repayment of Borrowings	530.7	640.5	915.8	706.4	—
+ Payment of Lease Liabilities	0.0	0.0	0.5	1.5	—
+ Payment of Finance Lease Liabilities	0.7	0.6	—	—	—
+ Interest Paid	10.2	18.4	12.2	12.6	—
+ Dividends Paid	7.2	11.9	23.8	23.8	—
Cash from Financing Activities	-41.0	-38.7	-29.0	-51.9	—
Net Changes in Cash (pre-FX)	15.8	26.5	0.3	15.5	—
+ Effect of FX Rate Changes on Cash	0.0	0.2	0.3	0.0	—
Net Changes in Cash	15.8	26.7	0.6	15.5	—
Closing Cash	21.5	48.2	—	—	—
Reference Items
EBITDA	220.9	403.3	505.8	504.0	529.0
EBITDA Margin %	10.23	13.84	15.20	15.36	15.50
Free Cash Flow (CFO − Capex)	200.4	258.4	191.0	324.0	324.0
Free Cash Flow to Equity	—	237.7	189.7	296.7	—
Free Cash Flow per Basic Share	16.83	21.69	16.04	27.20	27.20
Price to Free Cash Flow	—	—	—	—	37.75
Cash Flow to Net Income	1.59	1.32	1.01	1.01	—
Cash Paid for Taxes	64.9	102.6	133.5	155.6	—
Cash Paid for Interest	10.2	18.4	12.2	12.6	—

As filed, sign as filed: a payment tagged as a positive magnitude in the filing stays positive here, so read the label, not the sign. A line appears only when the company tagged that concept in at least one period shown — depth follows the filer, so a thin statement means a thin filing. Total Adjustments is the filer's own grand total of the reconciliation and spans BOTH the non-cash items and the working-capital block; Profit Before Tax plus it equals Cash from Operations (pre-tax). It can be reported when its components are not, so it is never a sum of the rows above it. No consensus estimates → no Est columns. Click any row to chart it.

« ‹ › »Latest: FY26 · ConsolidatedFA Financial Analysis · alphave

Data & compliance. Descriptive financial information from official NSE/BSE filings — for information and education only, not investment advice, a recommendation, or a valuation. Standalone = parent entity; consolidated includes subsidiaries. Historical multiples pair each fiscal year's filed figures with that FY-end market close; the Current column uses the last close with the latest filed annuals. Figures are cross-verified via accounting identities and NSE×BSE agreement — XBRL cross-verified ✓ 95%.