Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	SVLL
MSEI Symbol	NOTLISTED
ISIN	INE00CE01017
Name of company	SHREE VASU LOGISTICS LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	10-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Multi segment
Description of single segment
Start date and time of board meeting	10-May-2025   16:00:00
End date and time of board meeting	10-May-2025   21:45:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-05-10
Indicate Company website link for updated RPT policy of the Company	https://www.shreevasulogistics.com/Policies.aspx
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
NO DISCLOSURE REQUIRED, AS NO INCIDENCE OF DEFAULT ON LOANS AND DEBT SECURITIES HAPPENED

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	409194000	1461128000
	Other income	2494000	13329000
	Total income	411688000	1474457000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	24418000	110428000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2375000	2028000
(d)	Employee benefit expense	50395000	180632000
(e)	Finance costs	31287000	122138000
(f)	Depreciation, depletion and amortisation expense	64695000	242532000
(f)	Other Expenses
1	OPERATING EXPENSES	211536000	722059000
2	OTHER EXPENSES	12657000	66583000
	Total other expenses	224193000	788642000
	Total expenses	397363000	1446400000
3	Total profit before exceptional items and tax	14325000	28057000
4	Exceptional items	0	0
5	Total profit before tax	14325000	28057000
6	Tax expense
7	Current tax	5216000	16491000
8	Deferred tax	-1939000	-10310000
9	Total tax expenses	3277000	6181000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	11048000	21876000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	11048000	21876000
17	Other comprehensive income net of taxes	220000	61000
18	Total Comprehensive Income for the period	11268000	21937000
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	114937000	114937000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		228021000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.96	1.9
	Diluted earnings (loss) per share from continuing operations	0.96	1.9
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	0.96	1.9
	Diluted earnings (loss) per share from continuing and discontinued operations	0.96	1.9
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	554741000
	Capital work-in-progress	20001000
	Investment property	0
	Goodwill	0
	Other intangible assets	12868000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	651209000
	Total non-current financial assets	651209000
	Deferred tax assets (net)	31928000
	Other non-current assets	22298000
	Total non-current assets	1293045000
2	Current assets
	Inventories	41784000
	Current financial asset
	Current investments	0
	Trade receivables, current	238200000
	Cash and cash equivalents	4646000
	Bank balance other than cash and cash equivalents	122142000
	Loans, current	0
	Other current financial assets	58500000
	Total current financial assets	423488000
	Current tax assets (net)	23226000
	Other current assets	30656000
	Total current assets	519154000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1812199000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	114937000
	Other equity	228021000
	Total equity attributable to owners of parent	342958000
	Non controlling interest
	Total equity	342958000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	358750000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	570565000
	Total non-current financial liabilities	929315000
	Provisions, non-current	9338000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	938653000
	Current liabilities
	Current financial liabilities
	Borrowings, current	310688000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	237000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	36992000
	Total Trade payable	37229000
	Other current financial liabilities	158595000
	Total current financial liabilities	506512000
	Other current liabilities	22928000
	Provisions, current	1148000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	530588000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1469241000
	Total equity and liabilites	1812199000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	3PL BUSINESS	369446000	1296298000
2	RETAIL TRADING BUSINESS	39748000	164830000
	Total Segment Revenue	409194000	1461128000
	Less: Inter segment revenue	0	0
	Revenue from operations	409194000	1461128000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	3PL BUSINESS	27365000	88498000
2	RETAIL TRADING BUSINESS	-2876000	-7185000
	Total Profit before tax	24489000	81313000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	10164000	10164000
	Profit before tax	14325000	28057000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	3PL BUSINESS	1588826000	1588826000
2	RETAIL TRADING BUSINESS	168221000	168221000
	Total Segment Asset	1757047000	1757047000
	Un-allocable Assets	55152000	55152000
	Net Segment Asset	1812199000	1812199000
4	Segment Liabilities
	Segment Liabilities
1	3PL BUSINESS	1316566000	1316566000
2	RETAIL TRADING BUSINESS	152675000	152675000
	Total Segment Liabilities	1469241000	1469241000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1469241000	1469241000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
	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	0	0
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	-220000	-61000
5	Total Other comprehensive income	220000	61000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			28057000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			122138000
	Adjustments for decrease (increase) in inventories			1938000
	Adjustments for decrease (increase) in trade receivables, current			-59670000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			3257000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-45214000
	Adjustments for other bank balances			-118324000
	Adjustments for increase (decrease) in trade payables, current			16727000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			9671000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			236547000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1474000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			3557000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			-175000
	Adjustments for fair value losses (gains)			-345000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			171581000
	Net cash flows from (used in) operations			199638000
	Dividends received			0
	Interest paid			0
	Interest received			-2219000
	Income taxes paid (refund)			22403000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			175016000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			127885000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			12405000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			2218000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-138072000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			198624000
	Repayments of borrowings			0
	Payments of lease liabilities			186158000
	Dividends paid			0
	Interest paid			50679000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-38213000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-1269000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-1269000
	Cash and cash equivalents cash flow statement at beginning of period			5915000
	Cash and cash equivalents cash flow statement at end of period			4646000