Integrated Filing — IndAS



General information about company

Scrip Code 543529
NSE Symbol DELHIVERY
MSEI Symbol NOTLISTED
ISIN INE148O01028
Name of company DELHIVERY 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 31-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Logistic
Start date and time of board meeting 31-01-2026   13:30:00
End date and time of board meeting 31-01-2026   15:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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 entity has not issued any debt securities and has not defaulted on any loans or other financial obligations obtained from banks or financial institutions. Accordingly, no such defaults exist, and the disclosure requirement is not applicable.



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,61,532.00 7,12,477.50
Other income 7,494.20 30,402.00
Total income 2,69,026.20 7,42,879.50
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 37,403.20 1,07,556.20
(e) Finance costs 3,449.70 10,293.90
(f) Depreciation, depletion and amortisation expense 17,093.70 46,954.30
(f) Other Expenses
1 Freight, Handling and Servicing Costs 1,81,775.00 4,96,048.60
2 Other expenses 19,160.10 54,362.30
Total other expenses 2,00,935.10 5,50,410.90
Total expenses 2,58,881.70 7,15,215.30
3 Total profit before exceptional items and tax 10,144.50 27,664.20
4 Exceptional items (2,614.60) (2,614.60)
5 Total profit before tax 7,529.90 25,049.60
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 7,529.90 25,049.60
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 7,529.90 25,049.60
17 Other comprehensive income net of taxes 30.80 401.60
18 Total Comprehensive Income for the period 7,560.70 25,451.20
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 7,480.90 7,480.90
Face value of equity share capital 0 0
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 1.01 3.35
Diluted earnings (loss) per share from continuing operations 0.99 3.29
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 1.01 3.35
Diluted earnings (loss) per share from continuing and discontinued operations 0.99 3.29
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) 1. The standalone financial results has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting Ind AS 34 prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 the LODR Regulations. The standalone unaudited financial results as reviewed by the Audit Committee, have been approved by Board of Directors at its meeting held on January 31 2026. 2.Pursuant to the approval of the Board of Directors on April 5, 2025, for the acquisition of shares of Ecom Express Limited Ecom, the Company has subsequently completed the acquisition of 99.87 percent of Ecoms issued and paid-up share capital on a fully diluted basis for a purchase consideration of approximately Rs. 13696.36 million. Consequently Ecom has become a subsidiary of the Company with effect from July 18, 2025. Further the Company acquired the remaining shares constituting 0.13 percent of stake, making Ecom a wholly owned subsidiary with effect from December 10 2025. 3.The unmodified standalone financial results for the quarter and nine months ended December 31 2025 are available on the BSE Limited website, the National Stock Exchange of India Limited website and on the Company's website.



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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 30.80 401.60
2 Income tax relating to items that will not be reclassified to profit and loss 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 30.80 401.60
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 30.80 401.60