Action Construction Equipment : Earning presentation-Q4 FY 2025-26

Action Construction Equipment Limited

Corporate & Registered Office

Dudhola Link Road, Dudhola, Distt. Palwal-121102, Haryana, India

Date: May 20, 2026

To,

The Manager Listing BSE Limited

5th Floor, P.J. Towers, Dalal Street,

Mumbai-400001

Scrip Code: 532762

The Manager Listing

National Stock Exchange of India Ltd. Exchange Plaza, Bandra Kurla Complex, Bandra (E),

Mumbai-400051

Subject: Earnings presentation-Q4/FY 2025-26 Dear Sir/Madam,

CM Quote: ACE

Pursuant to Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith, earnings presentation (Q4/FY 2025-26) of the Company.

Kindly take the above in your record. Thanking you

Yours faithfully

For Action Construction Equipment Limited

KUMAR

ANIL

Digitally signed by ANIL KUMAR DN: c=IN, o=Personal, 2.5.4.20=0385376578c5db8cf99f6f8

33ee2c53dabcad74d452286710aa52 c511344a9ad, postalCode=121006, l=Faridabad, st=Haryana,

serialNumber=c69127d248f7209479 cfd1acbf291cc10ed601a979bf6bcb9 44845f16be31b0c, email=cs@ace-cranes.com, cn=ANIL KUMAR

Date: 2026.05.20 20:30:51 +05'30'

Anil Kumar Company Secretary

Corporate Office: Phone: +91-1275-280111 (50 Lines), Fax: +91-1275-280133, E-mail: works2@ace-cranes.com

Mktg. H.Q.: 4th Floor, Pinnacle, Surajkund, Faridabad, NCR-121009, Phone: +91-129-4550000 (100 Lines), Fax: +91-129-4550022, Email: marketing@ace-cranes.com Customer Care No.:1800 1800 004 (Toll Free), CIN: L74899HR1995PLC053860, Website: https://www.ace-cranes.com

EARNINGS PRESENTATION

Q4-FY26/FY26

Established Brand with over 31 years of

Industry Presence

India's most diversified CE Manufacturer Operating across Infra, Construction, Logistics, Manufacturing, Defence and Agri sectors

World's largest Pick & Carry Crane Manufacturer with Pan India and Global Presence in over 37 Countries

Customer Centric Organization with In-depth Market Intelligence having strong Customer base across sectors

Value for Money Equipment with Focus on

Quality and Reliability

Fastest Service and Product Support through a wide Network across 125+ Locations in India

Strong Manufacturing, R&D Capabilities providing Customized Solutions for

Specific Requirements

Financial Discipline with focus on Accelerated Growth through Flexibility and Quick-Change Adaptation

Highly Experienced and Professional Team

Poised to capture Significant Growth Prospects in Indian Manufacturing & Infrastructure Sector

2

Company Overview

• ACTION CONSTRUCTION EQUIPMENT LIMITED was established in 1995 by Mr. Vijay Agarwal, a technocrat, who has over 55+ years of industry experience and is led by a team of experienced professionals.

• ACE is a reputed brand with a significant presence across diversified sectors like Construction,

  Infrastructure, Manufacturing, Logistics and Agriculture.

  Market Leader in Mobile and Tower Cranes

  63% +

  Market Share

  
  
  

• We are World's largest Pick & Carry cranes manufacturer with over 63% market share in Mobile cranes segment and market share of around 60% in Tower Cranes segment domestically.

• Additionally, ACE also offers Crawler Cranes, Truck Mounted Cranes, Lorry Loaders, Backhoe Loaders/Loaders, Vibratory Rollers, Motor Graders, Forklifts, Access Platforms, Telehandlers, Tractors & Harvesters and other Construction Equipment.

• The end-user Sector exposure of the company can be broadly classified as follows: Manufacturing &

  Logistics~45%, Infrastructure ~35%, Agriculture ~7% and Real Estate ~13%.

• The company has one of the widest Sales and Service network, with over 125+ locations supported by 13 regional offices in India and also exports to over 37 countries across Middle East, Africa, Asia and Latin America.

Consolidated Financial Highlights (INR Mn)

34,274

33,905

29,909

18.11%

22,008

17.68%

16.06%

16,404

11.91%

9.89%

4,803

6,061

6,140

1,622

2,621

FY22

FY23

FY24

FY25

FY26

Total Income*

EBITDA

EBITDA Margin (%)

* Total income includes other income

3

Product Portfolio

Cranes, Material Handling & Construction Equipment

Pick & Carry Cranes Lorry Loaders Rough Terrain Cranes Crawler Cranes Truck Cranes Tower Cranes

Backhoe Loaders Tele Handlers Vibratory Rollers Motor Graders Access Platforms

Forklift Trucks Warehousing Equipment Piling Rigs

Agri Equipment

Tractors

Track Harvesters 4

Opportunities & New Products

Ultra Range- AI Integrated Tools: SCOS, ALSS & RAS

• Next-Gen Cranes with Ultra features which includes AI integrated Safety systems-SCOS, ALSS and RAS.

• Next-Gen Cranes with Clutch less transmission (India's First)

• Truck Mounted Arial Platforms

• FT 6040 - 6 Tons & FT 7560 - 16 Tons Flat Top Tower Crane

  Clutch less NG Cranes

  All New ADD 95 Tandem Roller

  • Construction Elevators

  • All New ADD 95 Tandem Roller

5

50:50 JV between Action Construction Equipment Limited and KATO WORKS CO.,

LTD. combining ACE's manufacturing/distribution strength with KATO's global heavy crane technology leadership.

Dedicated heavy cranes platform with transfer of Truck Cranes, Crawler Cranes and

Rough Terrain Cranes business into ACE KATO JV, creating a focused growth vehicle

in the heavy cranes segment.

Positions ACE to accelerate technology upgradation, localization, export expansion

and participation in India's rising infrastructure and industrial capex cycle.

ACE - KATO Joint Venture

6

Sectoral Growth Drivers

Urban Infra

• Breaking away from the traditional focus on metros, the budget propels a transformational shift towards regional economic development through the creation of City Economic Regions (CERs),

  
  
  

• A key pillar of this strategy is the renewed focus on Tier 2 and 3 cities, including temple towns, backed by a INR 5,000 crore allocation for urban infrastructure development.

• Metro rail projects receive the largest share of urban spending, with about INR 28,740 crore (33.6 % of the urban budget) dedicated to metro systems, even though this is slightly lower than the previous year's allocation.

• The railway capital allocation is maintained at INR 2.95 lakh crore for FY27. Physical targets have been linked to production of 17,500

The GoI has budgeted total capital expenditure of ~INR

12.2 trillion for FY27 (BE) versus ~INR 11.0 trillion in

Railways

Manufacturing

general coaches, 200 Vande Bharat and 100 Amrit Bharat trains.

• Budget 2026-27 announced seven new Bullet Train (high-speed rail) corridors, spanning 4000 km, connecting major cities. Focus on freight connectivity, safety, network modernization, and rolling stock procurement continues.

• The government is set to execute 'National Rail Plan' to enable integration of rail network with other modes of transport for development of a comprehensive multi-modal transportation system.

• Union Budget 2026-27 lays emphasis on Scaling up manufacturing in 7 strategic and frontier sectors. The Budget provides INR 40,000 crore for electronics manufacturing (ECMS), INR 10,000 crore for Biopharma SHAKTI, and INR 10,000 crore for container manufacturing, along with continued support for semiconductors, chemicals, rare earths, textiles, and other strategic manufacturing sectors.

• Implemented PLI in 14 sectors with an outlay of INR 1.97 lakh crore to enhance domestic manufacturing & import substitution with potential to have additional production of INR 3 lakh crore in next 5 years.

• Industrial Capex cycle has revived owing to other initiatives such as National Manufacturing Mission, 'Vocal for Local' and 'China +1.

  FY26 (RE), implying ~11% YoY growth. Roads and Railways remain the largest beneficiaries, with allocations of ~INR 3.0 trillion and ~INR 2.6 trillion respectively.

  Roads

  Housing

  • The Centre has increased allocation for the Ministry of Road Transport and Highways (MoRTH) to INR 3.10 lakh crore in the Union Budget 2026-27, up from INR 2.87 lakh

    crore in the Budget Estimates of the previous year.

  • High-speed and greenfield corridors remain a key focus under PM Gati Shakti and Bharatmala Pariyojana.

  • The funds will be used for the development of national highways, expressways and greenfield access-controlled corridors, supported through budgetary resources, toll-based funds and highway monetisation mechanisms.

  • Housing allocations increased sharply in Union Budget 2026-27, with PMAY-Urban raised to INR 18,625 crore (from INR 7,500 crore), PMAY-Urban 2.0 increased to INR 3,000 crore (from INR 300 crore), and PMAY-Gramin enhanced to INR 54,917 crore (from INR 32,500 crore).Real estate sector in India is expected to expand to $5.8Tn, contributing 15.5% to the country's GDP by 2047.

  • INR 15,000 crore allocated for SWAMIH Fund 2.0 (Special Window for Affordable and Mid-Income Housing) to expedite completion of an additional 1 lakh housing units in stalled projects, 50,000 homes were completed till FY 24 and rest 40,000 expected by the end of 2026.

    Source: ICEMA, IBEF, Mordor Intelligence, Indian Companies.in, The Economic Times, ToI other published /public domain, PIB 7

    Sectoral Growth Drivers

    
    
    

    • The Ministry of Agriculture & Farmers Welfare allocated INR 1.41 lakh crore in FY27 budget.

    • The Indian agricultural tractor market is projected to reach USD 7.92 billion in 2025 and grow to USD 10.95 billion by 2030,

      reflecting a CAGR of 6.7% during the forecast period

    • The agricultural machinery market in India, encompassing tractors and other equipment is expected to reach INR 1.66 trillion

      Capital Spending Picks up Pace

      Agriculture

      by FY29, growing at a CAGR of approximately 6.69%

      14

      
      
      

  • 100 multimodal cargo terminals will be developed by FY27 to attract investments of a ~INR 6,000 crore & handle over 1 12

21.40%

22.58% 22.18% 22.80% 25.00%

Logistics

Warehousing

million tonnes of cargo per terminal, enhance India's multimodal logistics capabilities.

• The Indian logistics valued at $228.4 Bn in 2024 and is projected to reach $428.7 Bn by 2033.

• The government's continued focus on deepening logistics penetration into Tier-2, Tier-3 cities and rural regions is expected to improve goods movement efficiency, reduce logistics costs, enhance supply-chain reliability, and support MSMEs through better market access and integrated transportation networks.

• Supportive government policies to build Logistics Parks and Free Trade Warehousing Zones (FTWZs) aims to reduce logistics costs and improve competitiveness.

• The warehousing market in India valued at $60.42 Bn in 2024 and is projected to grow at a CAGR of 10.5% from 2025 to 2034, reaching USD 163.98 billion by 2034

• Indian warehousing and logistics sector is expected to attract ~$10 Bn investments over the next 4-5 years.

  17.66%

  9.5

10

8

6

4

2

0

10.5

12.2

11

20.00%

15.00%

10.00%

5.00%

0.00%

Ports

Defense

INR 10,234 Mn

Total Income*

+5.6% YoY

INR 1,109 Mn

PAT

-6.5% YoY

INR 33,905 Mn

Total Income*

-1.1 % YoY

INR 4,151 Mn

PAT

+1.4 % YoY

INR 1,663 Mn

EBITDA

-3.4 % YoY

10.84 %

PAT Margin

-139 Bps YoY

INR 6,140 Mn

EBITDA

+1.3 % YoY

12.24 %

PAT Margin

+30 Bps YoY

16.25 %

EBITDA Margin

-150 Bps YoY

INR 9.31 /Share

Diluted EPS

-6.5 % YoY

18.11 %

EBITDA Margin

+43 Bps YoY

INR 34.87 /Share

Diluted EPS

+1.5 % YoY

*Total Income includes Other Income 10

Segment wise - Quarterly Sales Volume

Cranes, Construction Equipment & Material Handling Equipment

Agricultural Equipment

4,007

3,458

902

753

2,710

563

Q4-FY25 Q3-FY26 Q4-FY26 Q4-FY25 Q3-FY26 Q4-FY26

Segment wise - Yearly Sales Volume

Cranes, Construction Equipment & Material Handling Equipment

Agricultural Equipment

13,360

11,643

10,853

2,946

2,794 2,770

FY-24 FY-25 FY-26 FY-24 FY-25 FY-26

Quarterly Consolidated Financial Performance

*Total Income includes Other Income

13

YTD Consolidated Financial Performance

*Total Income includes Other Income

14

Historical Consolidated Financial Performance

* Total Income includes Other Income

15

Historical Consolidated Balance Sheet

16

Key Consolidated Financial Highlights

Total Income* (INR Mn)

34,274 33,905

29,909

EBITDA and EBITDA Margins (INR Mn)

17.68% 18.11%

16.06%

PAT and PAT Margins (INR Mn)

11.94% 12.24%

10.97%

22,008

11.91%

4,803

6,061

6,140

7.86%

3,282

4,092

4,151

FY23 FY24 FY25 FY26

FY23 FY24 FY25 FY26

FY23 FY24 FY25 FY26

Net Debt to Equity (x)

Working Capital Days

26

18

- -

Return on Capital Employed

42.90% 40.59%

27.60%

32.71%

FY23 FY24 FY25 FY26

FY23 FY24 FY25 FY26

FY23 FY24 FY25 FY26

* Total income includes other income

~ Annualized 17

Capital Market Data

20.0%

Apr 25

May 25

Jun 25

Jul 25

Aug 25

Sep 25

Oct 25

Nov 25

Dec 25

Jan 26

Feb 26

Mar 26

10.0%

0.0%

-10.0%

-20.0%

-30.0%

-40.0%

-50.0%

ACE Sensex

Shareholding pattern (As on 31stMarch, 2026)

DIIs 1.84%

FIIs

9.58%

Public 23.16%

Promoters 65.42%

18

Disclamer

Action Construction Equipment Limited

No representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or opinions contained in this presentation. Such information and opinions are in all events not current after the date of this presentation. Certain statements made in this presentation may not be based on historical information or facts and may be "forward looking statements" based on the currently held beliefs and assumptions of the management of Action Construction Equipment Limited, which are expressed in good faith and in their opinion reasonable, including those relating to the Company's general business plans and strategy, its future financial condition and growth prospects and future developments in its industry and its competitive and regulatory environment.

Forward-looking statements involve known and unknown risks, uncertainties and other factors, which may cause the actual results, financial condition, performance or achievements of the Company or industry results to differ materially from the results, financial condition, performance or achievements expressed or implied by such forward-looking statements, including future changes or developments in the Company's business, its competitive environment and political, economic, legal and social conditions. Further, past performance is not necessarily indicative of future results. Given these risks, uncertainties and other factors, viewers of this presentation are cautioned not to place undue reliance on these forward-looking statements. The Company disclaims any obligation to update these forward-looking statements to reflect future events or developments.

This presentation is for general information purposes only, without regard to any specific objectives, financial situations or informational needs of any particular person. This presentation does not constitute an offer or invitation to purchase or subscribe for any securities in any jurisdiction, including the United States. No part of it should form the basis of or be relied upon in connection with any investment decision or any contract or commitment to purchase or subscribe for any securities. None of our securities may be offered or sold in the United States, without registration under the U.S. Securities Act of 1933, as amended, or pursuant to an exemption from registration there from.

This presentation is confidential and may not be copied or disseminated, in whole or in part, and in any manner.

Valorem Advisors Disclaimer:

Valorem Advisors is an Independent Investor Relations Management Service company. This Presentation has been prepared by Valorem Advisors based on information and data which the Company considers reliable, but Valorem Advisors and the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Valorem Advisors also hereby certifies that the directors or employees of Valorem Advisors do not own any stock in personal or company capacity of the Company under review.

For further details, please feel free to contact our Investor Relations Representatives:

Mr. Anuj Sonpal Valorem Advisors Tel: +91-22-49039500

Email: ace@valoremadvisors.com

19