Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol BRACEPORT
MSEI Symbol NOTLISTED
ISIN INE0R4Z01018
Name of company BRACE PORT LOGISTICS LIMITED
Type of company SME
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 27-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Geographical
Description of single segment
Start date and time of board meeting 27-05-2026   16:00:00
End date and time of board meeting 27-05-2026   19:00:00
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

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 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 2,868.60 6,162.67
Other income 93.27 159.19
Total income 2,961.87 6,321.86
2 Expenses
(a) Cost of materials consumed 2,317.56 5,033.27
(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 142.77 255.78
(e) Finance costs 8.96 19.78
(f) Depreciation, depletion and amortisation expense 20.82 40.45
(f) Other Expenses
1 Other Expenses 198.91 363.23
Total other expenses 198.91 363.23
Total expenses 2,689.02 5,712.51
3 Total profit before exceptional items and tax 272.85 609.35
4 Exceptional items (3.12) (3.12)
5 Total profit before tax 269.73 606.23
6 Tax expense
7 Current tax 95.28 183.79
8 Deferred tax (19.53) (20.47)
9 Total tax expenses 75.75 163.32
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 193.98 442.91
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 193.98 442.91
17 Other comprehensive income net of taxes 0.97 1.01
18 Total Comprehensive Income for the period 194.95 443.92
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 193.98 442.91
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 0.97 1.01
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 1,130.12 1,130.12
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 3,164.85
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.72 3.92
Diluted earnings (loss) per share from continuing operations 1.72 3.92
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 1.72 3.92
Diluted earnings (loss) per share from continuing and discontinued operations 1.72 3.92
24 Debt equity ratio 0.800 0.800
25 Debt service coverage ratio 547.00 598.00
26 Interest service coverage ratio 3110.0 3165.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) These audited consolidated financial results of the Group have been prepared in accordance with the Indian Accounting Standards as prescribed under Section 133 of the Companies Act 2013, as amended, read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 (the Regulations). 2) These audited consolidated financial results have been reviewed by the Audit Committee at its meeting held on May 27, 2026 and have been approved by Board of Directors at its meeting held on May 27, 2026. These audited consolidated financial results have been audited by the statutory auditors of the company in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 (the Regulations). The statutory auditors have issued an unmodified opinion on these audited consolidated financial results.. 3) The Group is primarily engaged in providing integrated logistics solutions, other specialised logistics services and logistics operations. The Group has only one reportable segment i.e., 'providing integrated logistics solutions, other specialised logistics services and logistics operations' and accordingly disclosures as per IND AS 108 Operating Segments are not applicable. 4) On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Group has presented such incremental impact under “Exceptional items” in the Consolidated statement of profit and loss for the half year and year ended March 31, 2026. The incremental impact consisting of gratuity of INR 2.73 lacs and long-term compensated absences of INR 0.39 lacs primarily arises due to change in wage definition. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 5) On May 15, 2025, The Holding Company has incorporated a foreign associate named 'AllGlobal Logistics Inc.' in Markham ON, Canada. As at the year end, the holding company is in the process of making the overseas direct investment (ODI) outward remittance to the said associate and the associate company has not yet started its operations till the year end. 6) The Board of Directors of the Holding Company at their meeting held on February 17, 2026 had declared an interim dividend of INR 0.85 per equity share (face value of INR 10.00 per equity share) and paid during the half year.. 7) The Board of Directors of the Holding Company at their meeting held on May 27, 2026 have recommended to Members for their approval, Final Dividend of INR 1.00 per equity share (face value of INR 10.00 per equity share) for the financial year ended March 31, 2026. 8) The previous period/year's figure have been regrouped/ reclassified wherever considered necessary to make them comparable with those of the current's period/year's classification, none of which it believes to be material, hence no additional disclosure are provided.



Remarks

Debt equity ratio
Debt service coverage ratio Debt repaymnet along with interest is very low as there is only one car loan.
Interest service coverage ratio Debt repaymnet along with interest is very low as there is only one car loan.


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 183.98
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 34.82
Intangible assets under development 285.05
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 491.54
Total of other non-current financial assets 491.54
Total non-current financial assets 491.54
Deferred tax assets (net) 20.67
Other non-current assets
1 Other non-current assets 1.22
Total of other non-current assets 1.22
Total non-current assets 1,017.28
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 709.27
Cash and cash equivalents 2,002.41
Bank balance other than cash and cash equivalents 546.66
Loans, current 0.18
Other current financial assets
Total of other current financial assets 56.87
Total current financial assets 3,315.39
Current tax assets (net) 0.00
Other current assets
1 Other current assets 389.02
Total of other current assets 389.02
Total current assets 3,704.41
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 4,721.69
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,130.12
Other equity 3,164.85
Total equity attributable to owners of parent 4,294.97
Non controlling interest 0.00
Total equity 4,294.97
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 12.85
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 0.00
Total of other non-current financial liabilities 0.00
Total non-current financial liabilities 12.85
Provisions, non-current 22.01
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 34.86
Current liabilities
Current financial liabilities
Borrowings, current 21.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 23.11
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 261.76
Total Trade payable 284.87
Other current financial liabilities
1 Other current financial liabilities 30.27
Total of other current financial liabilities 30.27
Total current financial liabilities 336.14
Other current liabilities 39.41
1 Other current liabilities 39.41
Total of other current liabilities 39.41
Provisions, current 0.31
Current tax liabilities (Net) 16.00
Deferred government grants, Current
Total current liabilities 391.86
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 426.72
Total equity and liabilites 4,721.69
Disclosure of notes on assets and liabilities



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 31-03-2026 31-03-2026
Whether results 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 Logistics 2,868.60 6,162.67
Total Segment Revenue 2,868.60 6,162.67
Less: Inter segment revenue
Revenue from operations 2,868.60 6,162.67
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Logistics 263.89 589.57
Total Profit before tax 263.89 589.57
i. Finance cost 8.96 19.78
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 254.93 569.79
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Logistics 4,721.69 4,721.69
Total Segment Asset 4,721.69 4,721.69
Un-allocable Assets 0.00 0.00
Net Segment Asset 4,721.69 4,721.69
4 Segment Liabilities
Segment Liabilities
1 Logistics 4,721.69 4,721.69
Total Segment Liabilities 4,721.69 4,721.69
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 4,721.69 4,721.69
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 31-03-2026 31-03-2026
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 Remeasurement gain / (loss) of the defined benefit plan 1.37 1.53
Total Amount of items that will not be reclassified to profit and loss 1.37 1.53
2 Income tax relating to items that will not be reclassified to profit or loss 0.35 0.39
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial information of foreign operations (0.05) (0.13)
Total Amount of items that will be reclassified to profit and loss (0.05) (0.13)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 0.97 1.01



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 606.23
Adjustments for reconcile profit (loss)
Adjustments for finance costs 19.78
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current 453.81
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 479.44
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 48.99
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (28.86)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 12.94
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 40.45
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 82.24
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1.73
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (47.10)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.85
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,064.27
Net cash flows from (used in) operations 1,670.50
Dividends received 0.00
Interest paid 0.00
Interest received (103.42)
Income taxes paid (refund) 216.87
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,350.21
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 65.73
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 109.35
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.33
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 108.71
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 429.59
Net cash flows from (used in) investing activities 363.55
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 7.71
Repayments of borrowings 12.01
Payments of lease liabilities 0.00
Dividends paid 96.02
Interest paid 16.19
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (116.51)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,597.25
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (9.05)
Net increase (decrease) in cash and cash equivalents 1,588.20
Cash and cash equivalents cash flow statement at beginning of period 414.21
Cash and cash equivalents cash flow statement at end of period 2,002.41





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 BHAGI BHARDWAJ GAUR & CO Yes 31-05-2028