Integrated Filing — IndAS

General information about company
Scrip Code	526381
NSE Symbol	PATINTLOG
MSEI Symbol	NOTLISTED
ISIN	INE529D01014
Name of company	PATEL INTEGRATED 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	29-Apr-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	20-May-2025   12:15:00
End date and time of board meeting	20-May-2025   16:45:00
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?	No
(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	2025-02-06
Indicate Company website link for updated RPT policy of the Company	https://www.patel-india.com/Content/uploads/Pdf/8fc8c7c4-bccd-40d1-8013-69806385bbbd_Related%20Party%20Transaction%20Policy_PILL.pdf
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
Company has not made any default on repayment of loans and Debt securiries.

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	866224000	3426908000
	Other income	4620000	26769000
	Total income	870844000	3453677000
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	35365000	136804000
(e)	Finance costs	873000	11752000
(f)	Depreciation, depletion and amortisation expense	6096000	26136000
(f)	Other Expenses
1	Operation cost	792352000	3132080000
2	Administrative and Other Expenses	17562000	70233000
	Total other expenses	809914000	3202313000
	Total expenses	852248000	3377005000
3	Total profit before exceptional items and tax	18596000	76672000
4	Exceptional items	0	0
5	Total profit before tax	18596000	76672000
6	Tax expense
7	Current tax	0	540000
8	Deferred tax	0	137000
9	Total tax expenses	0	677000
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	18596000	75995000
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	18596000	75995000
17	Other comprehensive income net of taxes	-1392000	-8337000
18	Total Comprehensive Income for the period	17204000	67658000
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	695857000	695857000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		520744000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.28	1.13
	Diluted earnings (loss) per share from continuing operations	0.28	1.13
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	0.28	1.13
	Diluted earnings (loss) per share from continuing and discontinued operations	0.28	1.13
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	338182000
	Capital work-in-progress	541000
	Investment property	129388000
	Goodwill	0
	Other intangible assets	3708000
	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	22598000
	Trade receivables, non-current	0
	Loans, non-current	7034000
	Other non-current financial assets	25770000
	Total non-current financial assets	55402000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	527221000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	21042000
	Trade receivables, current	674911000
	Cash and cash equivalents	119129000
	Bank balance other than cash and cash equivalents	166647000
	Loans, current	0
	Other current financial assets	14586000
	Total current financial assets	996315000
	Current tax assets (net)	0
	Other current assets	157623000
	Total current assets	1153938000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1681159000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	695857000
	Other equity	520744000
	Total equity attributable to owners of parent	1216601000
	Non controlling interest
	Total equity	1216601000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4989000
	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	35644000
	Total non-current financial liabilities	40633000
	Provisions, non-current	0
	Deferred tax liabilities (net)	19215000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	59848000
	Current liabilities
	Current financial liabilities
	Borrowings, current	125718000
	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	133856000
	Total Trade payable	133856000
	Other current financial liabilities	1578000
	Total current financial liabilities	261152000
	Other current liabilities	143558000
	Provisions, current	0
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	404710000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	464558000
	Total equity and liabilites	1681159000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1.tThe financial results of the Company for the year ended March 31, 2025 have been audited by the statutory auditors of the Company. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their meeting held on 20th May, 2025. n n2.tThis statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. n n3.tThe figures in respect of standalone results for the quarter ended March 31, 2025 are the balancing figures between the audited figures for the full financial year up to March 31, 2025 and the unaudited published year to date figures up to December 31, 2024, which were subjected to limited review. n n4.tTrade Receivable of Rs 6917.11 lakhs is as per prevailing Industry norms. n n5.tThe Board of Directors have recommended a Dividend of Rs. 0.30 per fully paid share of Rs 10/- each of the Company for the year ended March 31, 2025 subject to necessary approval by the members of the Company in the ensuing Annual General Meeting. The lower rate of Dividend of Rs 0.30 per fully paid share of Rs 10/- each is recommended to conserve the resources to pay the debts of the Company. n n6.tPrevious period’s and year’s figures have been regrouped / re-arranged /reclassified, wherever necessary, to make them comparable. n

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	Co-loading of Air Freight Division	856448000	3392450000
2	Others	9776000	34458000
	Total Segment Revenue	866224000	3426908000
	Less: Inter segment revenue	0	0
	Revenue from operations	866224000	3426908000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Co-loading of Air Freight Division	20858000	86254000
2	Others	-2069000	-1990000
	Total Profit before tax	18789000	84264000
	i. Finance cost	873000	873000
	ii. Other Unallocable Expenditure net off Unallocable income	-680000	-680000
	Profit before tax	18596000	76672000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Co-loading of Air Freight Division	1104857000	1104857000
2	Others	576302000	576302000
	Total Segment Asset	1681159000	1681159000
	Un-allocable Assets	0	0
	Net Segment Asset	1681159000	1681159000
4	Segment Liabilities
	Segment Liabilities
1	Co-loading of Air Freight Division	414202000	414202000
2	Others	50356000	50356000
	Total Segment Liabilities	464558000	464558000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	464558000	464558000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Capital Employed nt 31.03.2025 (Audited) (Quarter Ended)t 31.03.2025 (Audited) (Year Ended) nCo-loading of Air Freight Divisiont6888.31t 6888.31 nOtherst 5259.46t 5259.46 nTotalt 12147.77t 12147.77 n

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	Item that will not be reclassified to Statement of Profit and Loss	-1392000	-8377000
2	Income tax relating to item that will not be reclassified to Statement of Profit and Loss	0	40000
	Total Amount of items that will not be reclassified to profit and loss	-1392000	-8337000
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
5	Total Other comprehensive income	-1392000	-8337000

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			76672000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			11752000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			110272000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-7919000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			-254000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-35653000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-119010000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			26136000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-359000
	Adjustments for other financial liabilities, non-current			390000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1753000
	Adjustments for interest income			4160000
	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)			-6299000
	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)			-26857000
	Net cash flows from (used in) operations			49815000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			41042000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8773000
	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			5148000
	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			449000
	Purchase of property, plant and equipment			12572000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			961000
	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			1753000
	Interest received			4293000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			7432000
	Net cash flows from (used in) investing activities	5542000
	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			90000000
	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			113754000
	Payments of lease liabilities			0
	Dividends paid			6459000
	Interest paid			12298000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5375000
	Net cash flows from (used in) financing activities			-47886000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-33571000
	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			-33571000
	Cash and cash equivalents cash flow statement at beginning of period			174951000
	Cash and cash equivalents cash flow statement at end of period			141380000