Profit & Loss

ACTION CONSTRUCTION EQUIPMENT LTD.

NSE : ACEBSE : 532762ISIN CODE : INE731H01025Industry : Construction VehiclesHouse : Action Construction
BSE1344.65-1.8 (-0.13 %)
PREV CLOSE ( ) 1346.45
OPEN PRICE ( ) 1346.45
BID PRICE (QTY) 0.00 (0)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 3448
TODAY'S LOW / HIGH ( )1340.30 1354.15
52 WK LOW / HIGH ( )658.5 1693.05
NSE1343.85-4.75 (-0.35 %)
PREV CLOSE( ) 1348.60
OPEN PRICE ( ) 1355.00
BID PRICE (QTY) 1343.85 (1)
OFFER PRICE (QTY) 0.00 (0)
VOLUME 70140
TODAY'S LOW / HIGH( ) 1340.10 1356.20
52 WK LOW / HIGH ( )657.3 1695
Select year
( in Million)
Particulars
Mar 2024
Mar 2023
Mar 2022
Mar 2021
Mar 2020
INCOME :
  
  
  
  
  
Gross Sales
29138.01
21596.75
16295.75
12271.54
11562.30
     Sales
28825.78
21310.88
16127.67
12094.52
11399.33
     Job Work/ Contract Receipts
     Processing Charges / Service Income
178.81
155.73
17.29
12.01
12.46
     Revenue from property development
     Other Operational Income
133.43
130.15
150.79
165.01
150.51
Less: Excise Duty
Net Sales
29138.01
21596.75
16295.75
12271.54
11562.30
EXPENDITURE :
Increase/Decrease in Stock
-503.01
-444.05
-212.66
-272.13
-314.96
Raw Material Consumed
20731.25
15799.53
11923.80
8832.23
8259.91
     Opening Raw Materials
2191.80
1784.13
1323.54
1642.05
1379.03
     Purchases Raw Materials
21576.79
16207.20
12359.28
8453.12
8359.42
     Closing Raw Materials
3037.35
2191.80
1784.13
1323.54
1642.05
     Other Direct Purchases / Brought in cost
25.10
60.61
163.51
     Other raw material cost
0.00
0.00
0.00
0.00
0.00
Power & Fuel Cost
102.84
76.26
61.06
46.25
51.68
     Electricity & Power
102.84
76.26
61.06
46.25
51.68
     Oil, Fuel & Natural gas
0.00
0.00
0.00
0.00
0.00
     Coals etc
0.00
0.00
0.00
0.00
0.00
     Other power & fuel
0.00
0.00
0.00
0.00
0.00
Employee Cost
1206.60
997.55
848.08
721.66
856.93
     Salaries, Wages & Bonus
1066.94
879.39
768.03
664.62
750.44
     Contributions to EPF & Pension Funds
40.49
35.43
34.11
29.50
35.70
     Workmen and Staff Welfare Expenses
91.81
82.73
45.95
27.54
70.79
     Other Employees Cost
7.35
0.00
0.00
0.00
0.00
Other Manufacturing Expenses
1350.22
932.04
716.44
543.48
568.16
     Sub-contracted / Out sourced services
     Processing Charges
     Repairs and Maintenance
145.16
85.54
68.21
46.03
62.40
     Packing Material Consumed
     Other Mfg Exp
1205.07
846.50
648.23
497.45
505.76
General and Administration Expenses
487.64
379.04
292.13
130.48
221.14
     Rent , Rates & Taxes
10.29
12.01
14.14
13.60
20.03
     Insurance
23.87
22.33
18.62
19.80
16.25
     Printing and stationery
     Professional and legal fees
142.06
126.03
106.89
     Traveling and conveyance
239.01
167.22
111.85
66.64
157.23
     Other Administration
72.40
51.44
40.64
30.44
27.63
Selling and Distribution Expenses
1264.51
1124.90
932.53
771.59
733.92
     Advertisement & Sales Promotion
     Sales Commissions & Incentives
183.35
173.06
135.78
164.66
141.40
     Freight and Forwarding
736.99
688.00
614.91
485.50
395.21
     Handling and Clearing Charges
0.00
0.00
0.00
0.00
0.00
     Other Selling Expenses
344.18
263.84
181.84
121.43
197.31
Miscellaneous Expenses
465.50
522.30
219.95
308.16
269.98
     Bad debts /advances written off
49.43
20.03
     Provision for doubtful debts
71.69
16.51
     Losson disposal of fixed assets(net)
4.95
     Losson foreign exchange fluctuations
35.32
6.65
     Losson sale of non-trade current investments
3.54
     Other Miscellaneous Expenses
460.56
486.98
219.95
187.04
223.25
Less: Expenses Capitalised
Total Expenditure
25105.54
19387.58
14781.32
11081.72
10646.76
Operating Profit (Excl OI)
4032.47
2209.17
1514.44
1189.82
915.54
Other Income
770.96
411.17
107.84
153.07
41.49
     Interest Received
209.85
99.43
17.54
6.20
6.79
     Dividend Received
4.03
0.66
0.01
     Profit on sale of Fixed Assets
198.60
3.28
53.86
10.58
     Profits on sale of Investments
     Provision Written Back
63.12
32.44
     Foreign Exchange Gains
8.69
0.07
12.32
     Others
485.27
80.05
86.94
80.69
24.12
Operating Profit
4803.43
2620.34
1622.27
1342.89
957.03
Interest
231.68
102.88
95.18
122.33
146.60
     InterestonDebenture / Bonds
     Interest on Term Loan
7.93
26.06
29.09
     Intereston Fixed deposits
     Bank Charges etc
16.78
9.28
6.24
0.49
0.89
     Other Interest
214.90
93.60
81.01
95.77
116.61
PBDT
4571.75
2517.46
1527.10
1220.56
810.43
Depreciation
232.38
180.00
154.13
139.45
130.14
Profit Before Taxation & Exceptional Items
4339.37
2337.46
1372.97
1081.11
680.29
Exceptional Income / Expenses
Profit Before Tax
4339.37
2337.46
1372.97
1081.11
680.29
Provision for Tax
1057.39
607.63
322.99
283.19
155.59
     Current Income Tax
1095.11
606.38
351.96
265.68
173.58
     Deferred Tax
-41.78
-1.67
-24.64
16.19
-13.74
     Other taxes
4.06
2.92
-4.33
1.31
-4.26
Profit After Tax
3281.98
1729.83
1049.98
797.92
524.71
Extra items
0.00
0.00
0.00
0.00
0.00
Minority Interest
-0.37
-13.84
0.24
0.39
0.18
Share of Associate
Other Consolidated Items
Consolidated Net Profit
3281.61
1715.99
1050.22
798.31
524.88
Adjustments to PAT
Profit Balance B/F
5842.10
4197.28
3207.34
2370.62
2053.30
Appropriations
9123.71
5913.27
4257.55
3168.92
2578.19
     General Reserves
     Proposed Equity Dividend
     Corporate dividend tax
11.66
     Other Appropriation
122.89
71.18
60.27
-0.44
79.85
Equity Dividend %
100.00
50.00
30.00
25.00
25.00
Earnings Per Share
27.56
14.41
8.82
7.03
4.63
Adjusted EPS
27.56
14.41
8.82
7.03
4.63

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.