What are the repercussions for not having a record ACFT for the year (if any)?

If you have a passing ACFT on record, then officially, 'not much'. As you aren't an NCO, you won't have an NCOER, but even then it's nothing more than showing you don't have a record one during the rating period and a note about why (temporary profile due to injury).

There are instances where there might be "repercussions" in specific situations (upcoming deployments, etc.), but you would have to specify what those situations might be.

However, there ARE possible repercussions regarding your comment of being "on temporary profile coming on 300 days now" that you should have been told about by your PCM and/or leadership:
• There is a term called the Medical Retention Determination Point (MRDP) that you should be aware of. In a nutshell, the MRDP is that point at which the military medical system says "we can't do anything more for them - either we can't figure out what's wrong or we can't fix it". Once a service member reaches the MRDP, it triggers a process to determine if that individual should be retained in the military or not.
• Military regulations dictate that temporary profiles in excess of 12 months are converted to a permanent profile (unless the first GO in your chain of command approves it after consulting with a few of senior medical and HQDA personnel) as it is the defacto MRDP point.
• If the permanent profile is a P3/P4, the service member cannot perform the basic soldiering skills required by all military personnel, or the service member cannot meet the specific medical requirements of their MOS, they will be referred to a MEB for evaluation and determination (AR 40-502*, para 3-3e).

Suggest you read up on MRDPs so you aren't blindsided in two months with "SPC Hutchins, you appointment with the MEB is on Tuesday. What, you didn't know you were being sent to the MEB because of your back?"
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* AR 40-501 - Standards of Medical Fitness - https://armypubs.army.mil/epubs/DR_pubs/DR_a/ARN37720-AR_40-501-002-WEB-4.pdf
* AR 40-502 - Medical Readiness - https://armypubs.army.mil/epubs/DR_pubs/DR_a/ARN37126-AR_40-502-001-WEB-3.pdf

The only repercussions I can see is potential promotion since ACFT are a big deal now than before especially if you are in the Army National Guard as E-4 evals are no longer a thing as they used to when they counted for a lot of your promotion points. Lastly as the sir said, MEB for continued service.