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	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	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

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	3853500000	15099400000
	Other income	217900000	305700000
	Total income	4071400000	15405100000
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	398500000	1706000000
(e)	Finance costs	50500000	231300000
(f)	Depreciation, depletion and amortisation expense	181700000	733700000
(f)	Other Expenses
1	Operating Expenses	2967100000	11260100000
2	Other Expenses	391800000	1470100000
	Total other expenses	3358900000	12730200000
	Total expenses	3989600000	15401200000
3	Total profit before exceptional items and tax	81800000	3900000
4	Exceptional items	35000000	34900000
5	Total profit before tax	116800000	38800000
6	Tax expense
7	Current tax	-47800000	-41500000
8	Deferred tax	15400000	-23400000
9	Total tax expenses	-32400000	-64900000
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	149200000	103700000
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	148000000	119500000
17	Other comprehensive income net of taxes	-7400000	-14400000
18	Total Comprehensive Income for the period	140600000	105100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	121500000	133400000
	Total profit or loss, attributable to non-controlling interests	26500000	26500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	116600000	123600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	24000000	-18500000
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		7836800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.83	0.82
	Diluted earnings (loss) per share from continuing operations	0.83	0.82
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	0.82	0.93
	Diluted earnings (loss) per share from continuing and discontinued operations	0.82	0.93
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	2453700000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	4258000000
	Other intangible assets	28300000
	Intangible assets under development	29400000
	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	137500000
	Total non-current financial assets	137500000
	Deferred tax assets (net)	385300000
	Other non-current assets	776000000
	Total non-current assets	8068200000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	27700000
	Trade receivables, current	2541800000
	Cash and cash equivalents	710200000
	Bank balance other than cash and cash equivalents	543600000
	Loans, current	0
	Other current financial assets	1240000000
	Total current financial assets	5063300000
	Current tax assets (net)	0
	Other current assets	316000000
	Total current assets	5379300000
3	Non-current assets classified as held for sale	285300000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	13732800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	294200000
	Other equity	7836800000
	Total equity attributable to owners of parent	8131000000
	Non controlling interest	628400000
	Total equity	8759400000
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	1678400000
	Total non-current financial liabilities	1678400000
	Provisions, non-current	214200000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	1892600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	193600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	125200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1102300000
	Total Trade payable	1227500000
	Other current financial liabilities	1354700000
	Total current financial liabilities	2775800000
	Other current liabilities	183700000
	Provisions, current	117200000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3076700000
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	4973400000
	Total equity and liabilites	13732800000
	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)
1	Express Distribution & Supply Chain	3841300000	15041100000
2	Unallocated	12100000	58200000
3	Fuel Station - Disontinuing Operations	471100000	1976500000
	Total Segment Revenue	4324500000	17075800000
	Less: Inter segment revenue	0	0
	Revenue from operations	4324500000	17075800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Express Distribution & Supply Chain	-30000000	92300000
2	Unallocated	0	0
3	Fuel Station - Disontinuing Operations	-1200000	15800000
	Total Profit before tax	-31200000	108100000
	i. Finance cost	50500000	50500000
	ii. Other Unallocable Expenditure net off Unallocable income	-197300000	-197300000
	Profit before tax	115600000	54600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Express Distribution & Supply Chain	6899800000	6899800000
2	Unallocated	6718600000	6718600000
3	Fuel Station - Disontinuing Operations	114400000	114400000
	Total Segment Asset	13732800000	13732800000
	Un-allocable Assets	0	0
	Net Segment Asset	13732800000	13732800000
4	Segment Liabilities
	Segment Liabilities
1	Express Distribution & Supply Chain	4894800000	4894800000
2	Unallocated	74500000	74500000
3	Fuel Station - Disontinuing Operations	4100000	4100000
	Total Segment Liabilities	4973400000	4973400000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	4973400000	4973400000
	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	Remeasurement losses on defined benefit plans	-10200000	-19500000
	Total Amount of items that will not be reclassified to profit and loss	-10200000	-19500000
2	Income tax relating to items that will not be reclassified to profit or loss	-2800000	-5100000
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	-7400000	-14400000

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			38800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			231300000
	Adjustments for decrease (increase) in inventories			-1100000
	Adjustments for decrease (increase) in trade receivables, current			-239600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			11000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-18300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			343500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-34500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			734900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-15600000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-71700000
	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)			939900000
	Net cash flows from (used in) operations			978700000
	Dividends received			0
	Interest paid			0
	Interest received			-264100000
	Income taxes paid (refund)			-16300000
	Other inflows (outflows) of cash			56600000
	Net cash flows from (used in) operating activities			787500000
	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			94800000
	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			950000000
	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			89300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			187100000
	Net cash flows from (used in) investing activities	-578800000
	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			1623300000
	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			1248900000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			231800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-508400000
	Net cash flows from (used in) financing activities			-365800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-157100000
	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			-157100000
	Cash and cash equivalents cash flow statement at beginning of period			886300000
	Cash and cash equivalents cash flow statement at end of period			729200000