Action Construction Equipment's Q2 FY 2025-26 Quarterly Results

Result Summary

• Action Construction Equipment Ltd reported a 10.0% quarter-on-quarter (QoQ) increase in its consolidated revenues for the quarter-ended Sep (Q2 FY 2025-26). On a year-on-year (YoY) basis, it witnessed a decline of 2.2%.
• Its expenses for the quarter were up by 12.0% QoQ and down 3.1% YoY.
• The net profit decreased 7.8% QoQ and decreased 5.0% YoY.
• The earnings per share (EPS) of Action Construction Equipment Ltd stood at 7.57 during Q2 FY 2025-26.

Financial Statments for Q2 FY 2025-26

Data Source: BSE, Company announcements The securities quoted are exemplary and are not recommendatory. Past performance is not indicative of future results

## Company Overview
Action Construction Equipment Ltd is a leading company in India known for its extensive range of products and services in the construction equipment sector. Specializing in manufacturing and supplying construction, material handling, and agricultural equipment, the company caters to a diverse clientele across various industries. Some of its key products include mobile cranes, tower cranes, construction equipment, and forklifts. As of the latest information available, Action Construction Equipment Ltd continues to innovate and expand its product offerings to meet the evolving demands of the construction and infrastructure sectors. However, specific recent developments or strategic initiatives by the company are not detailed in the provided data.

## Revenue
In the second quarter of the fiscal year 2026 (Q2FY26), Action Construction Equipment Ltd reported a total income of ₹773.55 crores. This marks an increase of 10.0% compared to the previous quarter (Q1FY26), which had a total income of ₹703.22 crores. However, there is a slight year-over-year decline of 2.2% when compared to the same quarter in the previous year (Q2FY25), where the total income was ₹790.90 crores. These figures reflect the company's revenue generation capacity for the specified periods, indicating changes in sales performance across the quarters.

## Profitability
For Q2FY26, the company recorded a profit before tax of ₹123.69 crores, which is a decrease of 3.2% quarter-over-quarter from Q1FY26's ₹127.72 crores, and a 2.4% decrease year-over-year from Q2FY25's ₹126.75 crores. The tax expense for Q2FY26 was ₹33.63 crores, representing an increase of 12.1% from the previous quarter and a 5.3% increase from the same quarter last year. Consequently, the profit after tax stood at ₹90.06 crores, reflecting a decrease of 7.8% QoQ and 5.0% YoY. The earnings per share (EPS) for this quarter were ₹7.57, which is a decrease from both the previous quarter (₹8.21) and the same quarter last year (₹7.96).

## Operating Metrics
Total expenses for Q2FY26 amounted to ₹643.16 crores, up by 12.0% from the previous quarter's total of ₹574.27 crores and down by 3.1% from Q2FY25's ₹664.05 crores. The quarter-over-quarter increase in expenses suggests a rise in operational costs relative to the previous quarter. The year-over-year decrease in expenses may indicate a reduction in certain cost components or efficiency improvements from the previous year. These operating metrics offer insights into the company's cost management and operational efficiency over the analyzed periods.