| Scrip Code | 544865 |
|---|---|
| NSE Symbol | LEAPIND |
| MSEI Symbol | NOTLISTED |
| ISIN | INE00GO01025 |
| Name of company | LEAP INDIA LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 31-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | |
| 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 | 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 | |
| Segment Reporting | Single segment |
| Description of single segment | Asset Pooling and Supply chain solutions |
| Start date and time of board meeting | 31-08-2026 17:30:00 |
| End date and time of board meeting | 31-08-2026 18:05:00 |
| 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 |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 20,341.30 | 20,341.30 | |
| Other income | 1,002.60 | 1,002.60 | |
| Total income | 21,343.90 | 21,343.90 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 943.80 | 943.80 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 70.10 | 70.10 |
| (d) | Employee benefit expense | 3,744.90 | 3,744.90 |
| (e) | Finance costs | 2,466.50 | 2,466.50 |
| (f) | Depreciation, depletion and amortisation expense | 5,648.90 | 5,648.90 |
| (f) | Other Expenses | ||
| 1 | Contract labour | 605.70 | 605.70 |
| 2 | Repairs and maintenance | 954.20 | 954.20 |
| 3 | Rent (Refer notes 37 and 40) | 116.80 | 116.80 |
| 4 | Software | 275.00 | 275.00 |
| 5 | Marketing | 106.90 | 106.90 |
| 6 | Conveyance and travelling | 196.00 | 196.00 |
| 7 | Packing, freight and transport (net of recoveries) | 2,037.70 | 2,037.70 |
| 8 | Legal and professional fees | 254.20 | 254.20 |
| 9 | Provision for expected credit loss | 469.90 | 469.90 |
| 10 | Others | 154.00 | 154.00 |
| Total other expenses | 5,170.40 | 5,170.40 | |
| Total expenses | 18,044.60 | 18,044.60 | |
| 3 | Total profit before exceptional items and tax | 3,299.30 | 3,299.30 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 3,299.30 | 3,299.30 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 826.00 | 826.00 |
| 9 | Total tax expenses | 826.00 | 826.00 |
| 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 | 2,473.30 | 2,473.30 |
| 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 | 2,473.30 | 2,473.30 |
| 17 | Other comprehensive income net of taxes | 6.80 | 6.80 |
| 18 | Total Comprehensive Income for the period | 2,480.10 | 2,480.10 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,473.29 | 2,473.29 | |
| 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 | 2,480.10 | 2,480.10 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,207.30 | 1,207.30 | |
| Face value of equity share capital | 120.73 | 120.73 | |
| 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 | 0.6 | 0.6 | |
| Diluted earnings (loss) per share from continuing operations | 0.6 | 0.6 | |
| 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 | 0.6 | 0.6 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.6 | 0.6 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes: 1. The consolidated unaudited financial results (financial results) of LEAP India Limited ('the Holding Company') and its subsidiaries (together referred to as the 'Group') have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). 2. These financial results of the Group have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 31 August 2026. Following is the list of subsidiaries forming part of the financial results: a. Taron Material Handling Equipments Private Limited (TMHEPL) b. LEAP GULF Company (w.e.f. 3 December 2025) 3. On 8 August 2025,the Holding Company's Board approved the allotment of (i) 90,547,722 bonus equity shares of face value Rs.1 each in the ratio of 3:1 and (ii) 72,404,371 Bonus Series K Compulsorily Convertible Preference Shares (CCPS) of face value Rs.1 each in the ratio of 1:1, to eligible shareholders as on the record date, 7 August 2025, through capitalization of the Holding Company's reserves, including the Securities Premium Account. The impact of the same has been adjusted retrospectively in the EPS in the financial results for the quarter ended 30 June 2025. 4. On 21 November 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws. The Ministry of Labour and Employment has also issued draft Central Rules and FAQs to help assess the financial impact of these changes. Based on internal management assessment and the best information available, and in Iines with ICAI guidance, the incremental impact of these changes, not considered significant, has been recognised during the quarter ended 30 June 2026. The Group continues to monitor the finalisation of Central and State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect subsequently on the basis of such developments as needed. 5. On 13 May 2026, the Holding Company infused funds in the foreign subsidiary, LEAP GULF Company and acquired 250 equity shares at face value of Saudi Riyal (SAR) 100 each in LEAP GULF Company. 6. Pursuant to the resolutions approved by the Board of Directors through circular resolutions dated 15 July 2026 and 16 July 2026, the Holding Company has obtained the requisite approvals for the issuance and allotment of up to 289,617,484 equity shares of face value Rs.1 each upon the conversion of all Compulsorily Convertible Preference Shares (CCPS) of the Holding Company outstanding and held as on the record date, being 15 July 2026. Accordingly, on 15 July 2026, 27,269,940 Series A to Series I CCPS were converted into 72,404,371 equity shares of face value Rs.1 each and on 16 July 2026, 72,404,371 Series K CCPS were converted into equity shares 2,17,213,113 of face value Rs.1 each, in accordance with their respective terms of issue and conversion. 7. Subsequent to the quarter ended 30 June 2026, the Holding Company had completed its Initial Public Offer (IPO) of 155,974,840 equity shares of face value of Rs. 1 each at an issue price of Rs. 159 per share (including a share premium of Rs. 158 per share). The issue consisted of a fresh issue of 30,188,678 equity shares aggregating to Rs.4,800 million and an offer for sale of 125,786,162 equity shares by selling shareholders aggregating to Rs.20,000 million. The Holding Company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 14 August 2026. Accordingly, these financial results for the quarter ended 30 June 2026 have been drawn up for the first time in accordance with the SEBI listing regulations. Further, the Holding Company will provide an update of the utilisation of the IPO proceeds towards the objects of the offer effective next reporting period based on the actual utilisation of the funds. 8. Subsequent to quarter ended 30 June 2026, as part of its strategic growth initiatives and international expansion strategy, the Holding Company incorporated LEAP MENA Holdings Limited, a wholly owned subsidiary, in the United Arab Emirates on 01 July 2026, to facilitate its proposed expansion into the Middle East region. LEAP MENA Holdings Limited incorporated its wholly owned subsidiary, LEAP Pallet Pooling Trading L.L.C, in Dubai, United Arab Emirates, on 21 August 2026. 9. The Chief Operating Decision Maker (CODM) monitors the operating results of the Group as a whole for the purpose of making decisions about resource allocation and performance assessment. The Group is engaged in the business of providing pooling of assets services. Thus, in the context of Ind AS 108 on Segment Reporting, it is considered to constitute a single primary segment, and there are no separate geographical segments. 10. The financial results for the quarter ended 30 June 2025 have not been subject to limited review or audit. However, the management has exercised necessary diligence to ensure that the financial results for these quarters provide a true and fair view of the Group's affairs. 11. The above financial results of the Group for the quarter ended 30 June 2026 are available on the Holding Company website (www.leapindia.net) and also on the Holding Company website of BSE Limited (BSE) (www.bseindia.com) and National Stock Exchange of India Limited (NSE) (www.nseindia.com) where the shares of the Holding Company's are listed. 12. The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of full financial year and the figures up to the end of the third quarter of the relevant financial year which have been approved by the Holding Company's Board of Directors. 13. Figures for the previous period/ year have been regrouped/ reclassified wherever necessary to conform to the current period's classification. The impact of such regrouping/ reclassification is not material to the financial results. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| 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 | |||||||
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| 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 | ||
| 1 | '- (Loss) / gain on re-measurement of defined benefit plans | 9.10 | 9.10 |
| Total Amount of items that will not be reclassified to profit and loss | 9.10 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 2.30 | 2.30 |
| 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 | 6.80 | 6.80 |