| Key Financial Ratios of Action Construction Equipment (in Rs. Cr.) |
Mar 15 |
Mar 14 |
Mar 13 |
Mar 12 |
Mar 11 |
|
| Per Share Ratios |
|
|
|
|
|
|
| Basic EPS (Rs.) |
0.68 |
0.41 |
0.73 |
2.97 |
4.45 |
|
| Diluted EPS (Rs.) |
0.68 |
0.41 |
0.73 |
2.97 |
4.39 |
|
| Cash EPS (Rs.) |
1.65 |
1.95 |
2.11 |
4.02 |
5.11 |
|
| Book Value [ExclRevalReserve]/Share (Rs.) |
25.84 |
25.34 |
24.87 |
24.28 |
22.51 |
|
| Book Value [InclRevalReserve]/Share (Rs.) |
31.63 |
31.13 |
30.67 |
30.08 |
28.80 |
|
| Dividend / Share(Rs.) |
0.20 |
0.10 |
0.20 |
0.20 |
2.00 |
|
| Revenue from Operations/Share (Rs.) |
60.41 |
62.15 |
67.50 |
86.47 |
74.67 |
|
| PBDIT/Share (Rs.) |
3.25 |
3.11 |
3.55 |
5.76 |
6.97 |
|
| PBIT/Share (Rs.) |
2.28 |
1.57 |
2.17 |
4.62 |
6.23 |
|
| PBT/Share (Rs.) |
0.97 |
0.52 |
1.12 |
3.88 |
5.85 |
|
| Net Profit/Share (Rs.) |
0.68 |
0.41 |
0.73 |
2.88 |
4.37 |
|
| Profitability Ratios |
|
|
|
|
|
|
| PBDIT Margin (%) |
5.37 |
5.00 |
5.25 |
6.66 |
9.33 |
|
| PBIT Margin (%) |
3.77 |
2.52 |
3.21 |
5.34 |
8.33 |
|
| PBT Margin (%) |
1.60 |
0.83 |
1.65 |
4.48 |
7.83 |
|
| Net Profit Margin (%) |
1.12 |
0.65 |
1.08 |
3.32 |
5.85 |
|
| Return on Networth / Equity (%) |
2.64 |
1.60 |
2.93 |
11.85 |
19.41 |
|
| Return on Capital Employed (%) |
1.88 |
1.12 |
2.15 |
8.66 |
14.97 |
|
| Return on Assets (%) |
1.07 |
0.64 |
1.16 |
4.87 |
8.19 |
|
| Total Debt/Equity (X) |
0.46 |
0.56 |
0.61 |
0.59 |
0.34 |
|
| Asset Turnover Ratio (%) |
95.14 |
98.88 |
107.48 |
146.59 |
139.96 |
|
| Liquidity Ratios |
|
|
|
|
|
|
| Current Ratio (X) |
1.00 |
1.06 |
1.00 |
1.13 |
1.24 |
|
| Quick Ratio (X) |
0.47 |
0.45 |
0.50 |
0.60 |
0.70 |
|
| Inventory Turnover Ratio (X) |
4.23 |
3.83 |
4.66 |
6.30 |
5.73 |
|
| Dividend Payout Ratio (NP) (%) |
29.31 |
24.59 |
27.43 |
6.95 |
45.76 |
|
| Dividend Payout Ratio (CP) (%) |
12.12 |
5.12 |
9.50 |
4.97 |
39.12 |
|
| Earnings Retention Ratio (%) |
70.69 |
75.41 |
72.57 |
93.05 |
54.24 |
|
| Cash Earnings Retention Ratio (%) |
87.88 |
94.88 |
90.50 |
95.03 |
60.88 |
|
| Valuation Ratios |
|
|
|
|
|
|
| Enterprise Value (Cr.) |
506.92 |
270.41 |
249.90 |
427.43 |
448.80 |
|
| EV/Net Operating Revenue (X) |
0.85 |
0.44 |
0.37 |
0.50 |
0.65 |
|
| EV/EBITDA (X) |
15.77 |
8.78 |
7.12 |
7.49 |
6.93 |
|
| MarketCap/Net Operating Revenue (X) |
0.67 |
0.23 |
0.18 |
0.36 |
0.58 |
|
| Retention Ratios (%) |
70.68 |
75.40 |
72.56 |
93.04 |
54.23 |
|
| Price/BV (X) |
1.57 |
0.57 |
0.48 |
1.28 |
1.92 |
|
| Price/Net Operating Revenue |
0.67 |
0.23 |
0.18 |
0.36 |
0.58 |
|
| Earnings Yield |
0.02 |
0.03 |
0.06 |
0.09 |
0.10 |
|
Source : Dion Global Solutions Limited
