Integrated Filing — IndAS



General information about company

Scrip Code 544564
NSE Symbol OMFREIGHT
MSEI Symbol NOTLISTED
ISIN INE1BZC01019
Name of company Om Freight Forwarders Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 17-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Third-Party Logistics Provider
Start date and time of board meeting 28-10-2025   16:30:00
End date and time of board meeting 28-10-2025   16:53:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The disclosure for the Default on Loan and debt securities is not applicable to Om Freight Forwarders Limited (The Company).



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 9,443.10 9,443.10
Other income 156.20 156.20
Total income 9,599.30 9,599.30
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,221.10 1,221.10
(e) Finance costs 57.80 57.80
(f) Depreciation, depletion and amortisation expense 249.60 249.60
(f) Other Expenses
1 Operating Cost 7,264.00 7,264.00
2 Other Expenses 405.60 405.60
Total other expenses 7,669.60 7,669.60
Total expenses 9,198.10 9,198.10
3 Total profit before exceptional items and tax 401.20 401.20
4 Exceptional items 0.00 0.00
5 Total profit before tax 401.20 401.20
6 Tax expense
7 Current tax 77.60 77.60
8 Deferred tax 24.60 24.60
9 Total tax expenses 102.20 102.20
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 299.00 299.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 299.00 299.00
17 Other comprehensive income net of taxes (0.70) (0.70)
18 Total Comprehensive Income for the period 298.30 298.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 3,186.50 3,186.50
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.94 0.94
Diluted earnings (loss) per share from continuing operations 0.94 0.94
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.94 0.94
Diluted earnings (loss) per share from continuing and discontinued operations 0.94 0.94
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) Notes: 1. The above unaudited Standalone financial results of Om Freight Forwarders Limited (the Company) have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013 (the Act) read with the Companies (Indian Accounting Standards) Rules ,2015, as amended, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (SEBI). 2. The Statement of Unaudited Standalone Financial Results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on October 28, 2025. The Statutory Auditors have reviewed these results pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. There are no qualifications in the report issued by the auditors. 3. The Company’s Chief Operating Decision maker (CODm) reviews business and operations as a single segment i.e. Third-Party Logistics Provider, accordingly, there are no reportable business segments in accordance with Ind AS 108 – Operating Segments. 4. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of year ended March 31, 2025 and unaudited figures of nine months December 31, 2024 as prepared by the Management for comparative purposes. 5. Since this is the first reporting period, the figures for the quarter ended June 30, 2024 have neither been audited or reviewed by the statutory auditors. These figures have been prepared by the management and are included in these unaudited financial results for compartive purposes only. 6. During the quarter ended June 2024, the Company had secured and executed a major contract for material handling at various ports in India from its marquee customer, resulting in a significant increase in revenue and profits for the said quarter.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-06-2025 30-06-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) The Company’s Chief Operating Decision maker (CODm) reviews business and operations as a single segment i.e. Third-Party Logistics Provider, accordingly, there are no reportable business segments in accordance with Ind AS 108 – Operating Segments.



Other Comprehensive Income

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-06-2025 30-06-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefit plans (0.90) (0.90)
2 Equity instruments through OCI 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss (0.90)
2 Income tax relating to items that will not be reclassified to profit or loss (0.20) (0.20)
3 Amount of items that will be reclassified to profit and loss
1 N.A. 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (0.70) (0.70)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 M/s Viren Gandhi & Co Yes 31-08-2026