Integrated Filing — IndAS



General information about company
Scrip Code 532749
NSE Symbol ALLCARGO
MSEI Symbol NOTLISTED
ISIN INE418H01029
Name of company ALLCARGO LOGISTICS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 24-May-2025   18:30:00
End date and time of board meeting 24-May-2025   21:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 39524400000 160215300000
Other income 309100000 693600000
Total income 39833500000 160908900000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 5172300000 20670500000
(e) Finance costs 375200000 1499600000
(f) Depreciation, depletion and amortisation expense 1107200000 4287300000
(f) Other Expenses
1 Operating expenses 31290500000 127027300000
2 Other expenses 1915000000 7336100000
Total other expenses 33205500000 134363400000
Total expenses 39860200000 160820800000
3 Total profit before exceptional items and tax -26700000 88100000
4 Exceptional items 34700000 62400000
5 Total profit before tax 8000000 150500000
6 Tax expense
7 Current tax 217200000 797100000
8 Deferred tax -161500000 -1003500000
9 Total tax expenses 55700000 -206400000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations -47700000 356900000
12 Profit (loss) from discontinued operations before tax -1200000 15800000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -1200000 15800000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 17300000 119100000
16 Total profit (loss) for period -31600000 491800000
17 Other comprehensive income net of taxes 487200000 477400000
18 Total Comprehensive Income for the period 455600000 969200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -125900000 356000000
Total profit or loss, attributable to non-controlling interests 94300000 135800000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 367000000 834100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 88600000 135100000
21 Details of equity share capital
Paid-up equity share capital 1965600000 1965600000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 22260000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.12 0.36
Diluted earnings (loss) per share from continuing operations -0.12 0.36
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0.01
Diluted earnings (loss) per share from discontinued operations 0 0.01
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.12 0.37
Diluted earnings (loss) per share from continuing and discontinued operations -0.12 0.37
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per the Company consoidatedl results, the Share of profit from associates and joint ventures is shown before considering exceptional item, Tax expense and discontinuing operation, however as per the XBRL format the Share of profit from associates and joint ventures is shown after exceptional item, Tax expense and discontinuing operations hence the discrepancy in PBT is due to different presentation in Company Consolidated results and XBRL format.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 12263600000
Capital work-in-progress 0
Investment property 0
Goodwill 10304100000
Other intangible assets 4594000000
Intangible assets under development 287300000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 1622900000
Trade receivables, non-current 0
Loans, non-current 406600000
Other non-current financial assets 972100000
Total non-current financial assets 3001600000
Deferred tax assets (net) 2679000000
Other non-current assets 2012200000
Total non-current assets 35141800000
2 Current assets
Inventories 0
Current financial asset
Current investments 88800000
Trade receivables, current 23383500000
Cash and cash equivalents 5753000000
Bank balance other than cash and cash equivalents 1097800000
Loans, current 429100000
Other current financial assets 426300000
Total current financial assets 31178500000
Current tax assets (net) 212400000
Other current assets 9171900000
Total current assets 40562800000
3 Non-current assets classified as held for sale 285300000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 75989900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1965600000
Other equity 22260000000
Total equity attributable to owners of parent 24225600000
Non controlling interest 2177800000
Total equity 26403400000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 384000000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 6460900000
Total non-current financial liabilities 6844900000
Provisions, non-current 27800000
Deferred tax liabilities (net) 1298400000
Deferred government grants, Non-current 0
Other non-current liabilities 410100000
Total non-current liabilities 8581200000
Current liabilities
Current financial liabilities
Borrowings, current 11304900000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 15740700000
Total Trade payable 15740700000
Other current financial liabilities 4544400000
Total current financial liabilities 31590000000
Other current liabilities 8821800000
Provisions, current 0
Current tax liabilities (Net) 589400000
Deferred government grants, Current 0
Total current liabilities 41001200000
3 Liabilities directly associated with assets in disposal group classified as held for sale 4100000
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 49586500000
Total equity and liabilites 75989900000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 a. International Supply Chain (previously known as Multimodal Transport Operations) 34429300000 140769600000
2 b. Express Distribution 3853500000 15099300000
3 c. Contract Logistics 1294200000 4575900000
4 d. Unallocable 0 0
5 Discontinuing operations 0 0
Total Segment Revenue 39577000000 160444800000
Less: Inter segment revenue 52600000 52600000
Revenue from operations 39524400000 160215300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a. International Supply Chain (previously known as Multimodal Transport Operations) 164800000 1165800000
2 b. Express Distribution -172400000 -419200000
3 c. Contract Logistics 48500000 139700000
4 d. Unallocable 0 0
5 Discontinuing operations -1200000 15800000
Total Profit before tax 39700000 902100000
i. Finance cost 375200000 375200000
ii. Other Unallocable Expenditure net off Unallocable income -359600000 -359600000
Profit before tax 24100000 285400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a. International Supply Chain (previously known as Multimodal Transport Operations) 48677300000 48677300000
2 b. Express Distribution 11987300000 11987300000
3 c. Contract Logistics 9035900000 9035900000
4 d. Unallocable 0 0
5 Discontinuing operations 114400000 114400000
Total Segment Asset 69814900000 69814900000
Un-allocable Assets 3496000000 3496000000
Net Segment Asset 73310900000 73310900000
4 Segment Liabilities
Segment Liabilities
1 a. International Supply Chain (previously known as Multimodal Transport Operations) 27029400000 27029400000
2 b. Express Distribution 4795600000 4795600000
3 c. Contract Logistics 4180600000 4180600000
4 d. Unallocable 0 0
5 Discontinuing operations 4100000 4100000
Total Segment Liabilities 36009700000 36009700000
Un-allocable Liabilities 589400000 589400000
Net Segment Liabilities 36599100000 36599100000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss (net of tax) -12900000 -23600000
Total Amount of items that will not be reclassified to profit and loss -12900000 -23600000
2 Income tax relating to items that will not be reclassified to profit or loss -500100000 -501000000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 487200000 477400000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 150500000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1499600000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -625800000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -3588900000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1962600000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 4288400000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 19300000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 103100000
Adjustments for dividend income 0
Adjustments for interest income 283700000
Adjustments for share-based payments 7900000
Adjustments for fair value losses (gains) -11400000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -373600000
Other adjustments for non-cash items 507100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 3504600000
Net cash flows from (used in) operations 3655100000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1044300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 2610800000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 1040000000
Other cash payments to acquire equity or debt instruments of other entities 483100000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 460200000
Purchase of property, plant and equipment 776700000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 600000
Purchase of intangible assets 62300000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 186100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 450700000
Net cash flows from (used in) investing activities 815500000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 4066900000
Repayments of borrowings 2164300000
Payments of lease liabilities 2423500000
Dividends paid 2063800000
Interest paid 839600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1554300000
Net cash flows from (used in) financing activities -1870000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1556300000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 1556300000
Cash and cash equivalents cash flow statement at beginning of period 4196700000
Cash and cash equivalents cash flow statement at end of period 5753000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S. R. Batliboi & Associates LLP Yes 31-Jul-2027