Action Construction Equipment Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: April 27, 2025, 1:22 am

Market Cap	14,329 Cr.
Current Price	1,203
High / Low	1,649/917
Stock P/E	36.8
Book Value	116
Dividend Yield	0.17 %
ROCE	42.3 %
ROE	30.6 %
Face Value	2.00
PEG Ratio	1.02

Stock P/E, Current Price, and Intrinsic Value Over Time

Stock P/E Current Price Intrinsic Value

View Share Price Target for Action Construction Equipment Ltd

Competitors of Action Construction Equipment Ltd

Stock Name ⇩	Market Cap ⇩	Current Price ⇩	High / Low ⇩	Stock P/E ⇩	Book Value ⇩	Dividend Yield ⇩	ROCE ⇩	ROE ⇩	Face Value ⇩
Brady & Morris Engineering Company Ltd	276 Cr.	1,225	2,511/864	29.1	125	0.00 %	40.3 %	43.3 %	10.0
BEML Ltd	12,701 Cr.	3,050	5,489/2,346	48.5	649	0.67 %	15.2 %	11.0 %	10.0
Action Construction Equipment Ltd	14,329 Cr.	1,203	1,649/917	36.8	116	0.17 %	42.3 %	30.6 %	2.00
Industry Average	9,102.00 Cr	1,826.00		38.13	296.67	0.28%	32.60%	28.30%	7.33

All Competitor Stocks of Action Construction Equipment Ltd

Quarterly Result

Metric	Jun 2021	Sep 2021	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
Sales	322	361	437	511	498	492	556	614	652	673	753	836	734
Expenses	291	326	397	463	457	447	494	541	570	584	650	706	636
Operating Profit	30	35	39	47	41	45	62	73	82	89	103	130	99
OPM %	9%	10%	9%	9%	8%	9%	11%	12%	13%	13%	14%	16%	13%
Other Income	2	2	3	5	24	6	8	3	16	17	23	21	28
Interest	3	3	2	4	2	2	3	3	3	4	6	11	7
Depreciation	4	4	4	4	5	4	4	5	5	5	6	7	7
Profit before tax	26	30	37	44	59	45	62	68	90	97	114	133	112
Tax %	26%	23%	26%	20%	23%	25%	25%	31%	25%	24%	23%	26%	25%
Net Profit	19	23	27	35	45	34	47	47	68	74	88	98	84
EPS in Rs	1.70	1.92	2.30	2.97	3.65	2.85	3.90	4.00	5.67	6.21	7.41	8.27	7.07

Last Updated: Unknown

Below is a detailed analysis of the quarterly data for Action Construction Equipment Ltd based on the most recent figures (Jun 2024) and their trends compared to the previous period:

For Sales, as of Jun 2024, the value is 734.00 Cr.. The value appears to be declining and may need further review. It has decreased from 836.00 Cr. (Mar 2024) to 734.00 Cr., marking a decrease of 102.00 Cr..
For Expenses, as of Jun 2024, the value is 636.00 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 706.00 Cr. (Mar 2024) to 636.00 Cr., marking a decrease of 70.00 Cr..
For Operating Profit, as of Jun 2024, the value is 99.00 Cr.. The value appears to be declining and may need further review. It has decreased from 130.00 Cr. (Mar 2024) to 99.00 Cr., marking a decrease of 31.00 Cr..
For OPM %, as of Jun 2024, the value is 13.00%. The value appears to be declining and may need further review. It has decreased from 16.00% (Mar 2024) to 13.00%, marking a decrease of 3.00%.
For Other Income, as of Jun 2024, the value is 28.00 Cr.. The value appears strong and on an upward trend. It has increased from 21.00 Cr. (Mar 2024) to 28.00 Cr., marking an increase of 7.00 Cr..
For Interest, as of Jun 2024, the value is 7.00 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 11.00 Cr. (Mar 2024) to 7.00 Cr., marking a decrease of 4.00 Cr..
For Depreciation, as of Jun 2024, the value is 7.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 7.00 Cr..
For Profit before tax, as of Jun 2024, the value is 112.00 Cr.. The value appears to be declining and may need further review. It has decreased from 133.00 Cr. (Mar 2024) to 112.00 Cr., marking a decrease of 21.00 Cr..
For Tax %, as of Jun 2024, the value is 25.00%. The value appears to be improving (decreasing) as expected. It has decreased from 26.00% (Mar 2024) to 25.00%, marking a decrease of 1.00%.
For Net Profit, as of Jun 2024, the value is 84.00 Cr.. The value appears to be declining and may need further review. It has decreased from 98.00 Cr. (Mar 2024) to 84.00 Cr., marking a decrease of 14.00 Cr..
For EPS in Rs, as of Jun 2024, the value is 7.07. The value appears to be declining and may need further review. It has decreased from 8.27 (Mar 2024) to 7.07, marking a decrease of 1.20.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: March 7, 2025, 9:24 pm

Metric	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	TTM
Sales	668	616	599	637	751	1,087	1,343	1,156	1,227	1,630	2,160	2,914	3,202
Expenses	639	591	580	607	712	995	1,245	1,065	1,108	1,478	1,939	2,510	2,730
Operating Profit	29	25	19	31	39	92	98	92	119	151	221	404	472
OPM %	4%	4%	3%	5%	5%	8%	7%	8%	10%	9%	10%	14%	15%
Other Income	5	5	12	10	8	8	10	4	15	11	41	77	113
Interest	10	10	13	14	16	14	12	15	12	10	10	23	35
Depreciation	14	15	10	11	12	12	12	13	14	15	18	23	28
Profit before tax	10	4	8	15	19	74	84	68	108	137	234	434	521
Tax %	39%	24%	35%	42%	27%	30%	33%	23%	26%	24%	26%	24%
Net Profit	6	3	5	9	14	52	56	52	80	105	173	328	389
EPS in Rs	0.75	0.46	0.67	0.85	1.31	4.44	4.78	4.63	7.03	8.82	14.41	27.56	32.68
Dividend Payout %	27%	22%	30%	24%	23%	11%	10%	11%	7%	7%	7%	7%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year	2013-2014	2014-2015	2015-2016	2016-2017	2017-2018	2018-2019	2019-2020	2020-2021	2021-2022	2022-2023	2023-2024
YoY Net Profit Growth (%)	-50.00%	66.67%	80.00%	55.56%	271.43%	7.69%	-7.14%	53.85%	31.25%	64.76%	89.60%
Change in YoY Net Profit Growth (%)	0.00%	116.67%	13.33%	-24.44%	215.87%	-263.74%	-14.84%	60.99%	-22.60%	33.51%	24.83%

Action Construction Equipment Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 11 years from 2013-2014 to 2023-2024.

Growth

Compounded Sales Growth
10 Years:	17%
5 Years:	17%
3 Years:	33%
TTM:	19%

Compounded Profit Growth
10 Years:	60%
5 Years:	43%
3 Years:	63%
TTM:	41%

Stock Price CAGR
10 Years:	41%
5 Years:	91%
3 Years:	71%
1 Year:	-22%

Return on Equity
10 Years:	17%
5 Years:	21%
3 Years:	23%
Last Year:	31%

Last Updated: Unknown

Balance Sheet

Last Updated: November 15, 2024, 1:47 am

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Sep 2024
Equity Capital	20	20	20	23	23	23	23	23	23	24	24	24	24
Reserves	266	267	272	259	311	359	414	420	501	730	895	1,206	1,360
Borrowings	156	150	138	154	114	78	53	82	55	31	7	4	114
Other Liabilities	166	168	180	183	229	356	396	429	477	497	674	934	823
Total Liabilities	607	605	609	620	677	817	887	954	1,055	1,282	1,600	2,169	2,321
Fixed Assets	257	274	283	315	346	337	341	412	429	452	487	580	586
CWIP	12	4	7	2	7	5	8	19	13	24	24	44	54
Investments	13	12	14	17	18	35	45	28	31	179	349	594	737
Other Assets	325	314	305	286	305	439	493	494	582	627	739	951	945
Total Assets	607	605	609	620	677	817	887	954	1,055	1,282	1,600	2,169	2,321

Below is a detailed analysis of the balance sheet data for Action Construction Equipment Ltd based on the most recent figures (Sep 2024) and their trends compared to the previous period:

For Equity Capital, as of Sep 2024, the value is ₹24.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2024) which recorded 24.00 Cr..
For Reserves, as of Sep 2024, the value is ₹1,360.00 Cr.. The value appears strong and on an upward trend. It has increased from 1,206.00 Cr. (Mar 2024) to ₹1,360.00 Cr., marking an increase of 154.00 Cr..
For Borrowings, as of Sep 2024, the value is ₹114.00 Cr.. The value appears to be increasing, which may not be favorable. Additionally, since Reserves exceed Borrowings, this is considered a positive sign. It has increased from 4.00 Cr. (Mar 2024) to ₹114.00 Cr., marking an increase of 110.00 Cr..
For Other Liabilities, as of Sep 2024, the value is ₹823.00 Cr.. The value appears to be improving (decreasing). It has decreased from 934.00 Cr. (Mar 2024) to ₹823.00 Cr., marking a decrease of 111.00 Cr..
For Total Liabilities, as of Sep 2024, the value is ₹2,321.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 2,169.00 Cr. (Mar 2024) to ₹2,321.00 Cr., marking an increase of 152.00 Cr..
For Fixed Assets, as of Sep 2024, the value is ₹586.00 Cr.. The value appears strong and on an upward trend. It has increased from 580.00 Cr. (Mar 2024) to ₹586.00 Cr., marking an increase of 6.00 Cr..
For CWIP, as of Sep 2024, the value is ₹54.00 Cr.. The value appears strong and on an upward trend. It has increased from 44.00 Cr. (Mar 2024) to ₹54.00 Cr., marking an increase of 10.00 Cr..
For Investments, as of Sep 2024, the value is ₹737.00 Cr.. The value appears strong and on an upward trend. It has increased from 594.00 Cr. (Mar 2024) to ₹737.00 Cr., marking an increase of 143.00 Cr..
For Other Assets, as of Sep 2024, the value is ₹945.00 Cr.. The value appears to be declining and may need further review. It has decreased from 951.00 Cr. (Mar 2024) to ₹945.00 Cr., marking a decrease of 6.00 Cr..
For Total Assets, as of Sep 2024, the value is ₹2,321.00 Cr.. The value appears strong and on an upward trend. It has increased from 2,169.00 Cr. (Mar 2024) to ₹2,321.00 Cr., marking an increase of 152.00 Cr..

Notably, the Reserves (1,360.00 Cr.) exceed the Borrowings (114.00 Cr.), indicating a solid financial buffer.

Overall, while many items appear to show a positive trend, any significant downward movement or items where Borrowings exceed Reserves warrant further investigation.

Reserves and Borrowings Chart

Cash Flow

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Cash from Operating Activity +	43	38	40	57	76	89	72	48	86	104	274	433
Cash from Investing Activity +	-46	-21	-14	-25	-17	-35	-27	-20	-16	-201	-218	-368
Cash from Financing Activity +	-2	-19	-26	-33	-57	-53	-44	-33	-40	71	-41	-39
Net Cash Flow	-4	-3	-1	-0	2	1	2	-5	30	-27	16	27

Free Cash Flow

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Free Cash Flow	-127.00	-125.00	-119.00	-123.00	-75.00	14.00	45.00	10.00	64.00	120.00	214.00	400.00

Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)

Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.

Free Cash Flow Chart

Financial Efficiency Indicators

Month	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024
Debtor Days	46	41	49	47	51	57	39	47	67	42	29	21
Inventory Days	110	133	119	102	78	69	79	124	113	104	99	100
Days Payable	78	96	98	93	102	112	105	147	141	129	119	124
Cash Conversion Cycle	77	78	70	56	27	14	14	24	39	18	9	-4
Working Capital Days	51	55	35	28	2	1	6	16	21	24	-1	-16
ROCE %	5%	3%	3%	6%	8%	19%	20%	16%	21%	21%	26%	42%

Financial Efficiency Indicators Chart

Share Holding Pattern

Month	Sep 2021	Dec 2021	Mar 2022	Jun 2022	Sep 2022	Dec 2022	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024
Promoters	66.76%	66.76%	66.76%	66.76%	66.76%	66.76%	66.76%	66.76%	66.76%	66.76%	66.76%	65.41%
FIIs	5.26%	3.26%	4.84%	4.65%	4.86%	4.97%	5.63%	6.51%	8.96%	8.81%	9.35%	10.13%
DIIs	3.96%	3.88%	3.49%	4.15%	4.56%	3.44%	3.54%	3.45%	2.79%	2.61%	2.21%	1.79%
Public	24.02%	26.10%	24.92%	24.44%	23.83%	24.84%	24.08%	23.28%	21.48%	21.77%	21.64%	22.61%
Others	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.03%	0.06%	0.06%	0.06%
No. of Shareholders	79,264	95,010	92,888	92,546	83,820	91,630	85,319	88,830	1,04,247	1,14,418	1,31,256	1,74,717

Shareholding Pattern Chart

No. of Shareholders

Mutual Fund Holdings

Fund Name	No of Shares	AUM (%)	Amount Invested (Cr)	Previous Number of Shares	Previous Date	Percentage Change
Edelweiss Small Cap Fund	440,917	1.36	43.08	440,917	2025-04-22 17:25:43	0%

ROCE Trend

EPS Trend

Key Financial Ratios

Month	Mar 24	Mar 23	Mar 22	Mar 21	Mar 20
FaceValue	2.00	2.00	2.00	2.00	2.00
Basic EPS (Rs.)	27.56	14.41	9.02	7.03	4.57
Diluted EPS (Rs.)	27.56	14.41	9.02	7.03	4.57
Cash EPS (Rs.)	29.51	16.04	10.11	8.26	5.77
Book Value[Excl.RevalReserv]/Share (Rs.)	103.42	77.27	63.35	46.13	39.00
Book Value[Incl.RevalReserv]/Share (Rs.)	103.42	77.27	63.35	46.13	39.00
Revenue From Operations / Share (Rs.)	244.69	181.36	136.84	108.14	101.89
PBDIT / Share (Rs.)	40.34	22.00	13.98	11.83	8.43
PBIT / Share (Rs.)	38.39	20.49	12.68	10.60	7.29
PBT / Share (Rs.)	36.44	19.63	11.53	9.53	5.99
Net Profit / Share (Rs.)	27.56	14.53	8.82	7.03	4.62
NP After MI And SOA / Share (Rs.)	27.56	14.41	8.82	7.03	4.63
PBDIT Margin (%)	16.48	12.13	10.21	10.94	8.27
PBIT Margin (%)	15.68	11.29	9.26	9.80	7.15
PBT Margin (%)	14.89	10.82	8.42	8.80	5.88
Net Profit Margin (%)	11.26	8.00	6.44	6.50	4.53
NP After MI And SOA Margin (%)	11.26	7.94	6.44	6.50	4.53
Return on Networth / Equity (%)	26.68	18.68	13.92	15.25	11.86
Return on Capital Employeed (%)	36.72	26.04	19.58	21.42	16.88
Return On Assets (%)	15.12	10.72	8.18	7.56	5.51
Long Term Debt / Equity (X)	0.00	0.00	0.00	0.03	0.06
Total Debt / Equity (X)	0.00	0.01	0.01	0.09	0.16
Asset Turnover Ratio (%)	1.55	1.50	1.40	1.22	1.26
Current Ratio (X)	1.38	1.38	1.40	1.20	1.05
Quick Ratio (X)	0.77	0.74	0.74	0.65	0.46
Inventory Turnover Ratio (X)	4.27	4.20	3.98	3.27	3.35
Dividend Payout Ratio (NP) (%)	3.62	4.16	5.40	0.00	26.29
Dividend Payout Ratio (CP) (%)	3.38	3.76	4.71	0.00	21.07
Earning Retention Ratio (%)	96.38	95.84	94.60	0.00	73.71
Cash Earning Retention Ratio (%)	96.62	96.24	95.29	0.00	78.93
Interest Coverage Ratio (X)	20.73	25.47	12.11	10.98	6.53
Interest Coverage Ratio (Post Tax) (X)	15.17	17.81	8.64	7.52	4.58
Enterprise Value (Cr.)	16876.96	4806.14	2856.89	1768.13	458.10
EV / Net Operating Revenue (X)	5.79	2.23	1.75	1.44	0.39
EV / EBITDA (X)	35.14	18.34	17.16	13.17	4.79
MarketCap / Net Operating Revenue (X)	5.83	2.24	1.76	1.43	0.34
Retention Ratios (%)	96.37	95.83	94.59	0.00	73.70
Price / BV (X)	13.81	5.28	3.80	3.35	0.88
Price / Net Operating Revenue (X)	5.83	2.24	1.76	1.43	0.34
EarningsYield	0.01	0.03	0.03	0.04	0.13

After reviewing the key financial ratios for Action Construction Equipment Ltd, here is a detailed analysis based on the latest available data and recent trends:

For FaceValue, as of Mar 24, the value is 2.00. This value is within the healthy range. There is no change compared to the previous period (Mar 23) which recorded 2.00.
For Basic EPS (Rs.), as of Mar 24, the value is 27.56. This value is within the healthy range. It has increased from 14.41 (Mar 23) to 27.56, marking an increase of 13.15.
For Diluted EPS (Rs.), as of Mar 24, the value is 27.56. This value is within the healthy range. It has increased from 14.41 (Mar 23) to 27.56, marking an increase of 13.15.
For Cash EPS (Rs.), as of Mar 24, the value is 29.51. This value is within the healthy range. It has increased from 16.04 (Mar 23) to 29.51, marking an increase of 13.47.
For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 103.42. It has increased from 77.27 (Mar 23) to 103.42, marking an increase of 26.15.
For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 24, the value is 103.42. It has increased from 77.27 (Mar 23) to 103.42, marking an increase of 26.15.
For Revenue From Operations / Share (Rs.), as of Mar 24, the value is 244.69. It has increased from 181.36 (Mar 23) to 244.69, marking an increase of 63.33.
For PBDIT / Share (Rs.), as of Mar 24, the value is 40.34. This value is within the healthy range. It has increased from 22.00 (Mar 23) to 40.34, marking an increase of 18.34.
For PBIT / Share (Rs.), as of Mar 24, the value is 38.39. This value is within the healthy range. It has increased from 20.49 (Mar 23) to 38.39, marking an increase of 17.90.
For PBT / Share (Rs.), as of Mar 24, the value is 36.44. This value is within the healthy range. It has increased from 19.63 (Mar 23) to 36.44, marking an increase of 16.81.
For Net Profit / Share (Rs.), as of Mar 24, the value is 27.56. This value is within the healthy range. It has increased from 14.53 (Mar 23) to 27.56, marking an increase of 13.03.
For NP After MI And SOA / Share (Rs.), as of Mar 24, the value is 27.56. This value is within the healthy range. It has increased from 14.41 (Mar 23) to 27.56, marking an increase of 13.15.
For PBDIT Margin (%), as of Mar 24, the value is 16.48. This value is within the healthy range. It has increased from 12.13 (Mar 23) to 16.48, marking an increase of 4.35.
For PBIT Margin (%), as of Mar 24, the value is 15.68. This value is within the healthy range. It has increased from 11.29 (Mar 23) to 15.68, marking an increase of 4.39.
For PBT Margin (%), as of Mar 24, the value is 14.89. This value is within the healthy range. It has increased from 10.82 (Mar 23) to 14.89, marking an increase of 4.07.
For Net Profit Margin (%), as of Mar 24, the value is 11.26. This value exceeds the healthy maximum of 10. It has increased from 8.00 (Mar 23) to 11.26, marking an increase of 3.26.
For NP After MI And SOA Margin (%), as of Mar 24, the value is 11.26. This value is within the healthy range. It has increased from 7.94 (Mar 23) to 11.26, marking an increase of 3.32.
For Return on Networth / Equity (%), as of Mar 24, the value is 26.68. This value is within the healthy range. It has increased from 18.68 (Mar 23) to 26.68, marking an increase of 8.00.
For Return on Capital Employeed (%), as of Mar 24, the value is 36.72. This value is within the healthy range. It has increased from 26.04 (Mar 23) to 36.72, marking an increase of 10.68.
For Return On Assets (%), as of Mar 24, the value is 15.12. This value is within the healthy range. It has increased from 10.72 (Mar 23) to 15.12, marking an increase of 4.40.
For Long Term Debt / Equity (X), as of Mar 24, the value is 0.00. This value is below the healthy minimum of 0.2. There is no change compared to the previous period (Mar 23) which recorded 0.00.
For Total Debt / Equity (X), as of Mar 24, the value is 0.00. This value is within the healthy range. It has decreased from 0.01 (Mar 23) to 0.00, marking a decrease of 0.01.
For Asset Turnover Ratio (%), as of Mar 24, the value is 1.55. It has increased from 1.50 (Mar 23) to 1.55, marking an increase of 0.05.
For Current Ratio (X), as of Mar 24, the value is 1.38. This value is below the healthy minimum of 1.5. There is no change compared to the previous period (Mar 23) which recorded 1.38.
For Quick Ratio (X), as of Mar 24, the value is 0.77. This value is below the healthy minimum of 1. It has increased from 0.74 (Mar 23) to 0.77, marking an increase of 0.03.
For Inventory Turnover Ratio (X), as of Mar 24, the value is 4.27. This value is within the healthy range. It has increased from 4.20 (Mar 23) to 4.27, marking an increase of 0.07.
For Dividend Payout Ratio (NP) (%), as of Mar 24, the value is 3.62. This value is below the healthy minimum of 20. It has decreased from 4.16 (Mar 23) to 3.62, marking a decrease of 0.54.
For Dividend Payout Ratio (CP) (%), as of Mar 24, the value is 3.38. This value is below the healthy minimum of 20. It has decreased from 3.76 (Mar 23) to 3.38, marking a decrease of 0.38.
For Earning Retention Ratio (%), as of Mar 24, the value is 96.38. This value exceeds the healthy maximum of 70. It has increased from 95.84 (Mar 23) to 96.38, marking an increase of 0.54.
For Cash Earning Retention Ratio (%), as of Mar 24, the value is 96.62. This value exceeds the healthy maximum of 70. It has increased from 96.24 (Mar 23) to 96.62, marking an increase of 0.38.
For Interest Coverage Ratio (X), as of Mar 24, the value is 20.73. This value is within the healthy range. It has decreased from 25.47 (Mar 23) to 20.73, marking a decrease of 4.74.
For Interest Coverage Ratio (Post Tax) (X), as of Mar 24, the value is 15.17. This value is within the healthy range. It has decreased from 17.81 (Mar 23) to 15.17, marking a decrease of 2.64.
For Enterprise Value (Cr.), as of Mar 24, the value is 16,876.96. It has increased from 4,806.14 (Mar 23) to 16,876.96, marking an increase of 12,070.82.
For EV / Net Operating Revenue (X), as of Mar 24, the value is 5.79. This value exceeds the healthy maximum of 3. It has increased from 2.23 (Mar 23) to 5.79, marking an increase of 3.56.
For EV / EBITDA (X), as of Mar 24, the value is 35.14. This value exceeds the healthy maximum of 15. It has increased from 18.34 (Mar 23) to 35.14, marking an increase of 16.80.
For MarketCap / Net Operating Revenue (X), as of Mar 24, the value is 5.83. This value exceeds the healthy maximum of 3. It has increased from 2.24 (Mar 23) to 5.83, marking an increase of 3.59.
For Retention Ratios (%), as of Mar 24, the value is 96.37. This value exceeds the healthy maximum of 70. It has increased from 95.83 (Mar 23) to 96.37, marking an increase of 0.54.
For Price / BV (X), as of Mar 24, the value is 13.81. This value exceeds the healthy maximum of 3. It has increased from 5.28 (Mar 23) to 13.81, marking an increase of 8.53.
For Price / Net Operating Revenue (X), as of Mar 24, the value is 5.83. This value exceeds the healthy maximum of 3. It has increased from 2.24 (Mar 23) to 5.83, marking an increase of 3.59.
For EarningsYield, as of Mar 24, the value is 0.01. This value is below the healthy minimum of 5. It has decreased from 0.03 (Mar 23) to 0.01, marking a decrease of 0.02.

Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of Action Construction Equipment Ltd as of April 28, 2025 is: 1,046.78

Calculation basis:

Fair value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.

This formula allows us to gauge the fair value of the stock by analyzing its fundamental indicators.

As of April 28, 2025, Action Construction Equipment Ltd is Overvalued by 12.99% compared to the current share price 1,203.00

Intrinsic Value of Action Construction Equipment Ltd as of April 28, 2025 is: 1,423.38

Calculation basis:

Intrinsic value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100) * (1 + EPS CAGR for Last 5 Years)
P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.
EPS CAGR (Compound Annual Growth Rate): Represents the geometric mean growth rate of earnings per share over the last 5 years. It provides insight into the historical growth trajectory of the company's earnings.

This formula allows us to gauge the intrinsic value of the stock by analyzing its fundamental indicators along with EPS growth.

As of April 28, 2025, Action Construction Equipment Ltd is Undervalued by 18.32% compared to the current share price 1,203.00

Last 5 Year EPS CAGR: 35.98%

*Investments are subject to market risks

Strength and Weakness

Strength	Weakness
The stock has a high average ROCE of 15.83%, which is a positive sign. The stock has a low average Working Capital Days of 18.50, which is a positive sign. The company has higher reserves (558.46 cr) compared to borrowings (87.38 cr), indicating strong financial stability. The company has shown consistent growth in sales (252.54 cr) and profit (132.00 cr) over the years.	The stock has a high average Cash Conversion Cycle of 35.17, which may not be favorable.

Stock Analysis

Considering all of the following key financial indicators, prospective investors are encouraged to conduct thorough research and seek professional guidance before considering any investment in Action Construction Equipment Ltd:
1. Net Profit Margin: 11.26%
  - Net Profit Margin: This metric indicates the percentage of profit a company makes from its total revenue. A higher net profit margin is generally desirable as it reflects better profitability.
2. ROCE: 36.72% (Industry Average ROCE: 32.6%)
  - ROCE (Return on Capital Employed): ROCE measures a company's profitability and the efficiency with which its capital is employed. A higher ROCE indicates efficient use of capital.
3. ROE%: 26.68% (Industry Average ROE: 28.3%)
  - ROE (Return on Equity): ROE measures a company's profitability relative to shareholders' equity. A higher ROE indicates efficient use of shareholders' funds.
4. Interest Coverage Ratio (Post Tax): 15.17
  - Interest Coverage Ratio: The interest coverage ratio measures a company's ability to cover its interest payments on outstanding debt. A ratio greater than 2 is generally considered healthy as it indicates the company can meet its interest obligations comfortably.
5. Quick Ratio: 0.77
  - Quick Ratio: The quick ratio assesses a company's ability to cover its short-term liabilities with its most liquid assets. A ratio higher than 1 suggests the company can meet its short-term obligations without relying heavily on inventory.
6. Stock P/E: 36.8 (Industry average Stock P/E: 38.13)
  - Stock P/E (Price-to-Earnings) Ratio: The P/E ratio compares a company's current share price to its earnings per share. A lower P/E ratio relative to industry peers or historical values may indicate that the stock is undervalued.
7. Total Debt / Equity: 0
  - Total Debt / Equity: This ratio measures a company's financial leverage by comparing its total debt to its total equity. A lower ratio indicates lower financial risk and greater financial stability.
The current analysis is available for review. It's important to conduct thorough research and consider consulting with financial professionals before making any investment decisions.
Stock Rating:

About the Company - Qualitative Analysis

Action Construction Equipment Ltd. is a Public Limited Listed company incorporated on 13/01/1995 and has its registered office in the State of Haryana, India. Company's Corporate Identification Number(CIN) is L74899HR1995PLC053860 and registration number is 053860. Currently Company is involved in the business activities of Manufacture of motor vehicles. Company's Total Operating Revenue is Rs. 2911.54 Cr. and Equity Capital is Rs. 23.82 Cr. for the Year ended 31/03/2024.

INDUSTRY	ADDRESS	CONTACT
Auto - Construction Vehicles	Dudhola Link Road, Village Dudhola, Palwal District Haryana 121102	cs@ace-cranes.com http://www.ace-cranes.com

Management
Name	Position Held
Mr. Vijay Agarwal	Chairman & Managing Director
Mrs. Mona Agarwal	Whole Time Director
Mr. Sorab Agarwal	Whole Time Director
Mrs. Surbhi Garg	Whole Time Director
Mr. Avinash Parkash Gandhi	Independent Director
Mr. Shriniwas Vashisht	Independent Director
Dr. Jagan Nath Chamber	Independent Director
Dr. Divya Singal	Independent Woman Director

FAQ

What is the intrinsic value of Action Construction Equipment Ltd?

Action Construction Equipment Ltd's intrinsic value (as of 28 April 2025) is ₹1046.78 — 12.99% lower the current market price of 1,203.00, indicating overvalued. Calculated using the PE ratio method, this valuation considers the company's 14,329 Cr. market cap, FY2025-2026 high/low of ₹1,649/917, reserves of 1,360 Cr, and liabilities of 2,321 Cr.

What is the Market Cap of Action Construction Equipment Ltd?

The Market Cap of Action Construction Equipment Ltd is 14,329 Cr..

What is the current Stock Price of Action Construction Equipment Ltd as on 28 April 2025?

The current stock price of Action Construction Equipment Ltd as on 28 April 2025 is 1,203.

What is the High / Low of Action Construction Equipment Ltd stocks in FY 2025-2026?

In FY 2025-2026, the High / Low of Action Construction Equipment Ltd stocks is ₹1,649/917.

What is the Stock P/E of Action Construction Equipment Ltd?

The Stock P/E of Action Construction Equipment Ltd is 36.8.

What is the Book Value of Action Construction Equipment Ltd?

The Book Value of Action Construction Equipment Ltd is 116.

What is the Dividend Yield of Action Construction Equipment Ltd?

The Dividend Yield of Action Construction Equipment Ltd is 0.17 %.

What is the ROCE of Action Construction Equipment Ltd?

The ROCE of Action Construction Equipment Ltd is 42.3 %.

What is the ROE of Action Construction Equipment Ltd?

The ROE of Action Construction Equipment Ltd is 30.6 %.

What is the Face Value of Action Construction Equipment Ltd?

The Face Value of Action Construction Equipment Ltd is 2.00.