Integrated Filing — IndAS
General information about company
| Scrip Code |
544407 |
| NSE Symbol |
AEGISVOPAK |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE0INX01018 |
| Name of company |
AEGIS VOPAK TERMINALS 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 |
26-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
21-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
26-10-2026 12:47:00 |
| End date and time of board meeting |
26-10-2026 13:15:00 |
| 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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
27,083.81 |
50,461.21 |
|
Other income |
567.34 |
1,003.33 |
|
Total income |
27,651.15 |
51,464.54 |
| 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 |
1,582.98 |
2,853.34 |
| (e) |
Finance costs |
4,034.36 |
7,968.32 |
| (f) |
Depreciation, depletion and amortisation expense
|
5,815.76 |
11,362.87 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
4,261.98 |
8,425.70 |
|
Total other expenses |
4,261.98 |
8,425.70 |
|
Total expenses |
15,695.08 |
30,610.23 |
| 3 |
Total profit before exceptional items and tax |
11,956.07 |
20,854.31 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
11,956.07 |
20,854.31 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
961.13 |
1,381.11 |
| 8 |
Deferred tax |
1,354.14 |
2,890.96 |
| 9 |
Total tax expenses |
2,315.27 |
4,272.07 |
| 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 |
9,640.80 |
16,582.24 |
| 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 |
9,640.80 |
16,582.24 |
| 17 |
Other comprehensive income net of taxes |
17,960.58 |
17,963.10 |
| 18 |
Total Comprehensive Income for the period |
27,601.38 |
34,545.34 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
8,656.96 |
15,264.60 |
|
Total profit or loss, attributable to non-controlling interests |
983.84 |
1,317.64 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
15,817.17 |
15,819.69 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
2,143.41 |
2,143.41 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,10,799.15 |
1,10,799.15 |
|
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 |
0.78 |
1.38 |
|
Diluted earnings (loss) per share from continuing operations |
0.78 |
1.38 |
| 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 |
0.78 |
1.38 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.78 |
1.38 |
| 24 |
Debt equity ratio |
0.5400 |
0.5400 |
| 25 |
Debt service coverage ratio |
3.0600 |
0.6500 |
| 26 |
Interest service coverage ratio |
3.1400 |
2.8900 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
7,08,832.22 |
|
Capital work-in-progress |
31,931.00 |
|
Investment property |
0.00 |
|
Goodwill |
1,357.89 |
|
Other intangible assets |
166.59 |
|
Intangible assets under development |
0.00 |
|
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 |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
1,072.67 |
| 2 |
Income tax assets (net) |
2,737.44 |
|
Total of other non-current financial assets |
3,810.11 |
|
Total non-current financial assets |
3,810.11 |
|
Deferred tax assets (net) |
3,041.95 |
|
Other non-current assets |
|
| 1 |
Other non current assets |
81,274.02 |
|
Total of other non-current assets |
81,274.02 |
|
Total non-current assets |
8,30,413.78 |
| 2 |
Current assets |
|
|
Inventories |
1,522.32 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
28,057.56 |
|
Cash and cash equivalents |
32,624.53 |
|
Bank balance other than cash and cash equivalents |
443.24 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
7,876.93 |
|
Total current financial assets |
69,002.26 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
10,981.15 |
|
Total of other current assets |
10,981.15 |
|
Total current assets |
81,505.73 |
| 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 |
9,11,919.51 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,10,799.15 |
|
Other equity |
3,34,350.10 |
|
Total equity attributable to owners of parent |
4,45,149.25 |
|
Non controlling interest |
14,177.97 |
|
Total equity |
4,59,327.22 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
53,578.94 |
|
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 |
Lease Liabilities |
1,50,131.36 |
|
Total of other non-current financial liabilities |
1,50,131.36 |
|
Total non-current financial liabilities |
2,03,710.30 |
|
Provisions, non-current |
647.17 |
|
Deferred tax liabilities (net) |
23,838.17 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
2,28,195.64 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,95,889.67 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
32.88 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
3,058.47 |
|
Total Trade payable |
3,091.35 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
12,487.00 |
| 2 |
Other financial liabilities |
6,828.99 |
|
Total of other current financial liabilities |
19,315.99 |
|
Total current financial liabilities |
2,18,297.01 |
|
Other current liabilities |
5,515.02 |
| 1 |
Other current liabilities |
5,515.02 |
|
Total of other current liabilities |
5,515.02 |
|
Provisions, current |
264.43 |
|
Current tax liabilities (Net) |
320.19 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
2,24,396.65 |
| 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 |
4,52,592.29 |
|
Total equity and liabilites |
9,11,919.51 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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) |
| 1 |
Liquid Terminal Division |
12,888.15 |
25,541.67 |
| 2 |
Gas Terminal Division |
14,195.66 |
24,919.54 |
|
Total Segment Revenue |
27,083.81 |
50,461.21 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
27,083.81 |
50,461.21 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Liquid Terminal Division |
7,299.93 |
14,226.53 |
| 2 |
Gas Terminal Division |
8,895.60 |
14,876.71 |
|
Total Profit before tax |
16,195.53 |
29,103.24 |
|
i. Finance cost |
4,034.36 |
7,968.32 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
205.10 |
280.61 |
|
Profit before tax |
11,956.07 |
20,854.31 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Liquid Terminal Division |
3,61,699.69 |
3,61,699.69 |
| 2 |
Gas Terminal Division |
5,16,690.86 |
5,16,690.86 |
|
Total Segment Asset |
8,78,390.55 |
8,78,390.55 |
|
Un-allocable Assets |
33,528.96 |
33,528.96 |
|
Net Segment Asset |
9,11,919.51 |
9,11,919.51 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Liquid Terminal Division |
1,15,797.53 |
1,15,797.53 |
| 2 |
Gas Terminal Division |
56,233.84 |
56,233.84 |
|
Total Segment Liabilities |
1,72,031.37 |
1,72,031.37 |
|
Un-allocable Liabilities |
31,092.31 |
31,092.31 |
|
Net Segment Liabilities |
2,03,123.68 |
2,03,123.68 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Gains on property revaluation |
23,997.82 |
23,997.82 |
| 2 |
Remeasurement (loss)/ gain of defined benefit obligations |
3.38 |
6.75 |
|
Total Amount of items that will not be reclassified to profit and loss |
24,001.20 |
24,004.57 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
6,040.62 |
6,041.47 |
| 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 |
17,960.58 |
17,963.10 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
20,854.31 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
7,968.32 |
|
Adjustments for decrease (increase) in inventories |
240.94 |
|
Adjustments for decrease (increase) in trade receivables, current |
(9,439.26) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
209.32 |
|
Adjustments for decrease (increase) in other non-current assets |
2,685.16 |
|
Adjustments for other financial assets, non-current |
(66.70) |
|
Adjustments for other financial assets, current |
(2,140.83) |
|
Adjustments for other bank balances |
17.00 |
|
Adjustments for increase (decrease) in trade payables, current |
330.90 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,039.80 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
11,362.87 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(0.01) |
|
Adjustments for provisions, non-current |
18.33 |
|
Adjustments for other financial liabilities, current |
(305.94) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
838.42 |
|
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 |
(0.44) |
|
Other adjustments to reconcile profit (loss) |
6.75 |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
11,087.79 |
|
Net cash flows from (used in)
operations |
31,942.10 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,140.88 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
29,801.22 |
|
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 |
54,717.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
8,032.00 |
|
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 |
1.91 |
|
Purchase of property, plant and equipment |
7,477.84 |
|
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 |
47.88 |
|
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 |
0.00 |
|
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 |
662.84 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
(53,545.97) |
|
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 |
79,883.00 |
|
Repayments of borrowings |
42,400.77 |
|
Payments of lease liabilities |
4,633.59 |
|
Dividends paid |
2,215.98 |
|
Interest paid |
4,491.27 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
26,141.39 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
2,396.64 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
2,396.64 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
30,227.89 |
|
Cash and cash equivalents cash
flow statement at end of period |
32,624.53 |
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 |
CNK and Associates |
Yes |
31-07-2027 |