Integrated Filing — IndAS

General information about company
Scrip Code	543954
NSE Symbol	ATL
MSEI Symbol	NOTLISTED
ISIN	INE0NN701020
Name of company	Allcargo Terminals 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
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	Single segment
Description of single segment	Container Freight Station
Start date and time of board meeting	14-May-2025   15:15:00
End date and time of board meeting	14-May-2025   17:10:00
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
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	Consolidated	Consolidated
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	1859298000	7578139000
	Other income	29715000	89879000
	Total income	1889013000	7668018000
2	Expenses
(a)	Cost of materials consumed	1199947000	5013931000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	169452000	679911000
(e)	Finance costs	108041000	335858000
(f)	Depreciation, depletion and amortisation expense	157208000	557206000
(f)	Other Expenses
1	Other Expenses	154536000	599516000
	Total other expenses	154536000	599516000
	Total expenses	1789184000	7186422000
3	Total profit before exceptional items and tax	99829000	481596000
4	Exceptional items	-25000000	-75000000
5	Total profit before tax	74829000	406596000
6	Tax expense
7	Current tax	86697000	275013000
8	Deferred tax	32123000	-103574000
9	Total tax expenses	118820000	171439000
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	-43991000	235157000
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	19835000	67181000
16	Total profit (loss) for period	-24156000	302338000
17	Other comprehensive income net of taxes	-1501000	-3039000
18	Total Comprehensive Income for the period	-25657000	299299000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-18026000	304805000
	Total profit or loss, attributable to non-controlling interests	-6130000	-6130000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-19651000	301783000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-6006000	-2484000
21	Details of equity share capital
	Paid-up equity share capital	491391000	491391000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		2192659000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.07	1.24
	Diluted earnings (loss) per share from continuing operations	-0.07	1.24
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	-0.07	1.24
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.07	1.24
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4758387000
	Capital work-in-progress	3503000
	Investment property	0
	Goodwill	325758000
	Other intangible assets	134774000
	Intangible assets under development	420000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1415914000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	14540000
	Other non-current financial assets	327824000
	Total non-current financial assets	342364000
	Deferred tax assets (net)	634942000
	Other non-current assets	102888000
	Total non-current assets	7718950000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	724988000
	Trade receivables, current	477655000
	Cash and cash equivalents	173140000
	Bank balance other than cash and cash equivalents	0
	Loans, current	21463000
	Other current financial assets	321992000
	Total current financial assets	1719238000
	Current tax assets (net)
	Other current assets	152484000
	Total current assets	1871722000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	9590672000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	491391000
	Other equity	2192659000
	Total equity attributable to owners of parent	2684050000
	Non controlling interest	93565000
	Total equity	2777615000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1021244000
	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	3988534000
	Total non-current financial liabilities	5009778000
	Provisions, non-current	0
	Deferred tax liabilities (net)	35963000
	Deferred government grants, Non-current	0
	Other non-current liabilities	31642000
	Total non-current liabilities	5077383000
	Current liabilities
	Current financial liabilities
	Borrowings, current	109880000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	83108000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	793048000
	Total Trade payable	876156000
	Other current financial liabilities	485104000
	Total current financial liabilities	1471140000
	Other current liabilities	264534000
	Provisions, current	0
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1735674000
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	6813057000
	Total equity and liabilites	9590672000
	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		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
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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit or loss (net of tax)	-1501000	-3039000
	Total Amount of items that will not be reclassified to profit and loss	-1501000	-3039000
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	0	0
5	Total Other comprehensive income	-1501000	-3039000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			406596000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			335858000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-15499000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			6905000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-49863000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			33563000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			557206000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			4227000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	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			0
	Adjustments for fair value losses (gains)			-20452000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-18561000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			68829000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			902213000
	Net cash flows from (used in) operations			1308809000
	Dividends received			0
	Interest paid			0
	Interest received			-31697000
	Income taxes paid (refund)			193204000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1083908000
	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			1040005000
	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			2574000
	Purchase of property, plant and equipment			69211000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			1655000
	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			115516000
	Purchase of other long-term assets			168956000
	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			116035000
	Interest received			22529000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-279820000
	Net cash flows from (used in) investing activities	-1302993000
	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			1031000000
	Repayments of borrowings			270505000
	Payments of lease liabilities			483763000
	Dividends paid			28560000
	Interest paid			64694000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			183478000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-35607000
	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			-35607000
	Cash and cash equivalents cash flow statement at beginning of period			208747000
	Cash and cash equivalents cash flow statement at end of period			173140000