Integrated Filing — IndAS



General information about company

Scrip Code 520086
NSE Symbol SICALLOG
MSEI Symbol NOTLISTED
ISIN INE075B01020
Name of company Sical Logistics 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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-02-2026
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 Consolidated
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 Integrated logistics services
Start date and time of board meeting 13-02-2026   12:45:00
End date and time of board meeting 13-02-2026   22:00:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 9,316.00 28,051.00
Other income 280.00 3,514.00
Total income 9,596.00 31,565.00
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 779.00 1,982.00
(e) Finance costs 1,685.00 5,541.00
(f) Depreciation, depletion and amortisation expense 1,034.00 3,130.00
(f) Other Expenses
1 Cost of Services 5,953.00 17,624.00
2 Other expenses 782.00 2,521.00
3 Purchase of traded goods 17.00 41.00
4 Changes in inventories of traded goods 0.00 (6.00)
Total other expenses 6,752.00 20,180.00
Total expenses 10,250.00 30,833.00
3 Total profit before exceptional items and tax (654.00) 732.00
4 Exceptional items 5,559.00 5,559.00
5 Total profit before tax 4,905.00 6,291.00
6 Tax expense
7 Current tax (31.00) 190.00
8 Deferred tax 148.00 311.00
9 Total tax expenses 117.00 501.00
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 4,788.00 5,790.00
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 6.00 16.00
16 Total profit (loss) for period 4,794.00 5,806.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 4,794.00 5,806.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,804.00 5,535.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (10.00) 271.00
21 Details of equity share capital
Paid-up equity share capital 6,525.00 6,525.00
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 6.93 8.48
Diluted earnings (loss) per share from continuing operations 6.93 8.48
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 6.93 8.48
Diluted earnings (loss) per share from continuing and discontinued operations 6.93 8.48
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) a)The unaudited consolidated financial results for the quarter and nine months ended December 31, 2025, have been reviewed and recommended by the audit committee and approved by the board of directors of the Company at their respective meetings held on February 13, 2026. It has been prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time. b)The Group is primarily engaged in providing integrated logistics services which is considered as a single business segment in terms of segment reporting as per Ind AS 108. The services are not rendered outside India. Hence, no separate geographical segments to be reported on. c)Exceptional item for the quarter ended December 31, 2025 includes profit on sale of land amounting to Rs.5,559 lakhs in the Company. d)Effective from November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of profit and loss. Based on the management's assesment of the New Labour Codes, the impact is considered to be not material and hence adjustments have not been made in the financial results. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. e)The Group, through its subsidiary Sical Multimodal and Rail Transport Limited, has commissioned a new Gati Shakti Cargo Terminal at Anuppampattu Village near Ponneri, Tamil Nadu, which became operational in December 2025 upon receipt of the necessary approvals from Southern Railways, and the capital work-in-progress relating to this project amounting to Rs.7,468 lakhs has been capitalised during the current quarter. f)Figures pertaining to the previous periods have been regrouped, reclassified and rearranged wherever necessary.



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 Consolidated Consolidated
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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