Integrated Filing — IndAS



General information about company
Scrip Code 544288
NSE Symbol BLACKBUCK
MSEI Symbol NOTLISTED
ISIN INE0UIZ01018
Name of company Zinka Logistics Solutions 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 Unaudited
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 Transport related services
Start date and time of board meeting 27-May-2025   14:00:00
End date and time of board meeting 27-May-2025   15:57:00
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 Unaudited 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 1218100000 4267280000
Other income 149510000 356700000
Total income 1367610000 4623980000
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 329620000 1470710000
(e) Finance costs 9230000 40740000
(f) Depreciation, depletion and amortisation expense 121780000 339390000
(f) Other Expenses
1 Manpower services 310990000 1180470000
2 Information technology and communication expenses 103120000 363780000
3 Travelling and conveyance 20720000 82520000
4 Business promotion and advertisement 15390000 57250000
5 Legal and professional charges (Refer (a) below) 15240000 68410000
6 Office maintenance expenses 5770000 39740000
7 Rent (Refer note 29) 3390000 10350000
8 Printing, stationery and courier charges 3320000 11900000
9 Insurance 4390000 17350000
10 Others 8820000 32650000
Total other expenses 491150000 1864420000
Total expenses 951780000 3715260000
3 Total profit before exceptional items and tax 415830000 908720000
4 Exceptional items -7830000 -3737940000
5 Total profit before tax 408000000 -2829220000
6 Tax expense
7 Current tax 25540000 28690000
8 Deferred tax -2475100000 -2475120000
9 Total tax expenses -2449560000 -2446430000
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 2857560000 -382790000
12 Profit (loss) from discontinued operations before tax -55860000 296240000
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax -55860000 296240000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 2801700000 -86550000
17 Other comprehensive income net of taxes -1260000 4930000
18 Total Comprehensive Income for the period 2800440000 -81620000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2801830000 -86670000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -1260000 4930000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 177410000 177410000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 12197790000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 15.67 -2.19
Diluted earnings (loss) per share from continuing operations 15.33 -2.19
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.31 1.7
Diluted earnings (loss) per share from discontinued operations -0.31 1.7
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 15.36 -0.49
Diluted earnings (loss) per share from continuing and discontinued operations 15.02 -0.49
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 379450000
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 408730000
Trade receivables, non-current 0
Loans, non-current 316430000
Other non-current financial assets 1725690000
Total non-current financial assets 2450850000
Deferred tax assets (net) 2473460000
Other non-current assets 53110000
Total non-current assets 5356870000
2 Current assets
Inventories 0
Current financial asset
Current investments 158780000
Trade receivables, current 273500000
Cash and cash equivalents 1044930000
Bank balance other than cash and cash equivalents 6003830000
Loans, current 124050000
Other current financial assets 500190000
Total current financial assets 8105280000
Current tax assets (net)
Other current assets 865920000
Total current assets 8971200000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 14328070000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 177410000
Other equity 12197790000
Total equity attributable to owners of parent 12375200000
Non controlling interest
Total equity 12375200000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 159140000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 105880000
Total non-current financial liabilities 265020000
Provisions, non-current 40660000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 305680000
Current liabilities
Current financial liabilities
Borrowings, current 138020000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 210000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 176790000
Total Trade payable 177000000
Other current financial liabilities 1117640000
Total current financial liabilities 1432660000
Other current liabilities 152890000
Provisions, current 61640000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1647190000
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 1952870000
Total equity and liabilites 14328070000
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 Unaudited 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 Unaudited 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 - Remeasurements of post-employment benefit obligations -1260000 4930000
Total Amount of items that will not be reclassified to profit and loss -1260000 4930000
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 -1260000 4930000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -2829220000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 71270000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current -91350000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -550080000
Adjustments for decrease (increase) in other non-current assets -321420000
Adjustments for other financial assets, non-current -11880000
Adjustments for other financial assets, current 19640000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -34920000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 77440000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 339470000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 109720000
Adjustments for provisions, current 4720000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 150560000
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 325050000
Adjustments for share-based payments 4002570000
Adjustments for fair value losses (gains) 1280000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -185270000
Other adjustments to reconcile profit (loss) 296240000
Other adjustments for non-cash items -256230000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 3296710000
Net cash flows from (used in) operations 467490000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -115760000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 583250000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 948130000
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 408730000
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 436450000
Proceeds from sales of investment property 1900000
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 15167100000
Purchase of other long-term assets 19883680000
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 158250000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -211840000
Net cash flows from (used in) investing activities -4665320000
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 5500000000
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 930000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 5142390000
Repayments of borrowings 6325320000
Payments of lease liabilities 37050000
Dividends paid 0
Interest paid 61890000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -382150000
Net cash flows from (used in) financing activities 3836910000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -245160000
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 -245160000
Cash and cash equivalents cash flow statement at beginning of period 1290090000
Cash and cash equivalents cash flow statement at end of period 1044930000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse Chartered Accountants LLP Yes 30-Nov-2026