Integrated Filing — IndAS

General information about company
Scrip Code	532345
NSE Symbol	ACLGATI
MSEI Symbol	NOTLISTED
ISIN	INE152B01027
Name of company	ALLCARGO GATI 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	15-May-2025   15:15:00
End date and time of board meeting	15-May-2025   17:45:00
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	2023-08-04
Indicate Company website link for updated RPT policy of the Company	https://www.allcargogati.com/investor/corporate-policies
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?	Yes
No. of times funds raised during the quarter	2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NA.

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	3900000	13800000
	Other income	68400000	199200000
	Total income	72300000	213000000
2	Expenses
(a)	Cost of materials consumed	0	0
(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	4000000	15300000
(e)	Finance costs	100000	400000
(f)	Depreciation, depletion and amortisation expense	400000	3000000
(f)	Other Expenses
1	Other Expenses	32500000	64200000
2	Operating Expense	200000	1300000
	Total other expenses	32700000	65500000
	Total expenses	37200000	84200000
3	Total profit before exceptional items and tax	35100000	128800000
4	Exceptional items	34600000	35700000
5	Total profit before tax	69700000	164500000
6	Tax expense
7	Current tax	7700000	12200000
8	Deferred tax	0	0
9	Total tax expenses	7700000	12200000
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	62000000	152300000
12	Profit (loss) from discontinued operations before tax	-1200000	15800000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-1200000	15800000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	60800000	168100000
17	Other comprehensive income net of taxes	1000000	700000
18	Total Comprehensive Income for the period	61800000	168800000
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	294200000	294200000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		8889900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.42	1.07
	Diluted earnings (loss) per share from continuing operations	0.42	1.07
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-0.01	0.11
	Diluted earnings (loss) per share from discontinued operations	-0.01	0.11
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.41	1.18
	Diluted earnings (loss) per share from continuing and discontinued operations	0.41	1.18
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	4400000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	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	5529500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	500000
	Total non-current financial assets	5530000000
	Deferred tax assets (net)	0
	Other non-current assets	53600000
	Total non-current assets	5588000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	27700000
	Trade receivables, current	0
	Cash and cash equivalents	344700000
	Bank balance other than cash and cash equivalents	492900000
	Loans, current	2188400000
	Other current financial assets	307000000
	Total current financial assets	3360700000
	Current tax assets (net)	0
	Other current assets	48000000
	Total current assets	3408700000
3	Non-current assets classified as held for sale	284900000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	9281600000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	294200000
	Other equity	8889900000
	Total equity attributable to owners of parent	9184100000
	Non controlling interest
	Total equity	9184100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	2600000
	Total non-current financial liabilities	2600000
	Provisions, non-current	1800000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	4400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, 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	1900000
	Total Trade payable	1900000
	Other current financial liabilities	37000000
	Total current financial liabilities	38900000
	Other current liabilities	47100000
	Provisions, current	3000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	89000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	4100000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	97500000
	Total equity and liabilites	9281600000
	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	Express Distribution	300000	800000
2	Unallocated	3600000	13000000
3	Segment Revenue for Discontinuing Operations (Fuel Station division)	471000000	1976500000
	Total Segment Revenue	474900000	1990300000
	Less: Inter segment revenue	0	0
	Revenue from operations	474900000	1990300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Express Distribution	0	-2100000
2	Unallocated	0	0
3	Segment Revenue for Discontinuing Operations (Fuel Station division)	-1200000	15800000
	Total Profit before tax	-1200000	13700000
	i. Finance cost	100000	100000
	ii. Other Unallocable Expenditure net off Unallocable income	-69800000	-69800000
	Profit before tax	68500000	180300000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Express Distribution	41400000	41400000
2	Unallocated	9125800000	9125800000
3	Segment Revenue for Discontinuing Operations (Fuel Station division)	114400000	114400000
	Total Segment Asset	9281600000	9281600000
	Un-allocable Assets	0	0
	Net Segment Asset	9281600000	9281600000
4	Segment Liabilities
	Segment Liabilities
1	Express Distribution	18900000	18900000
2	Unallocated	74500000	74500000
3	Segment Revenue for Discontinuing Operations (Fuel Station division)	4100000	4100000
	Total Segment Liabilities	97500000	97500000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	97500000	97500000
	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
1	Remeasurement gains/(losses) on defined benefit plans	1000000	700000
	Total Amount of items that will not be reclassified to profit and loss	1000000	700000
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	1000000	700000

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			164500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			400000
	Adjustments for decrease (increase) in inventories			-1100000
	Adjustments for decrease (increase) in trade receivables, current			-200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			9800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			26800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-3400000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-22100000
	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)			0
	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)			16700000
	Net cash flows from (used in) operations			181200000
	Dividends received			0
	Interest paid			0
	Interest received			-186700000
	Income taxes paid (refund)			-21500000
	Other inflows (outflows) of cash			-30100000
	Net cash flows from (used in) operating activities			-14100000
	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			92200000
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			119500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1513800000
	Net cash flows from (used in) investing activities	-1302100000
	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			1623200000
	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			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4000000
	Net cash flows from (used in) financing activities			1618800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			302600000
	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			302600000
	Cash and cash equivalents cash flow statement at beginning of period			61100000
	Cash and cash equivalents cash flow statement at end of period			363700000

Signatory Details
Name of signatory	Deepak Pareek
Designation of person	Chief Financial Officer
Place	Mumbai
Date	15-May-2025