Integrated Filing — IndAS



General information about company
Scrip Code 543489
NSE Symbol GATEWAY
MSEI Symbol NOTLISTED
ISIN INE079J01017
Name of company GATEWAY DISTRIPARKS 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 21-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 27-May-2025   12:00:00
End date and time of board meeting 27-May-2025   15:35:00
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 Statement on impact of audit qualification



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 5349390000 16805553000
Other income 175220000 311693000
Total income 5524610000 17117246000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 401073000 425484000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2665000 1216000
(d) Employee benefit expense 292329000 894503000
(e) Finance costs 151826000 477698000
(f) Depreciation, depletion and amortisation expense 372066000 1151864000
(f) Other Expenses
1 Other Expenses 517242000 1281078000
2 Operating expenses 3064413000 10345371000
Total other expenses 3581655000 11626449000
Total expenses 4796284000 14577214000
3 Total profit before exceptional items and tax 728326000 2540032000
4 Exceptional items -2587909000 1319762000
5 Total profit before tax -1859583000 3859794000
6 Tax expense
7 Current tax 174318000 512778000
8 Deferred tax -124172000 -380643000
9 Total tax expenses 50146000 132135000
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 -1909729000 3727659000
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 9901000
16 Total profit (loss) for period -1909729000 3737560000
17 Other comprehensive income net of taxes -945000 -86000
18 Total Comprehensive Income for the period -1910674000 3737474000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -1930970000 3708640000
Total profit or loss, attributable to non-controlling interests 21241000 28920000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -1932038000 3708266000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 21364000 29208000
21 Details of equity share capital
Paid-up equity share capital 4996438000 4996438000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.87 7.42
Diluted earnings (loss) per share from continuing operations -3.87 7.42
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 -3.87 7.42
Diluted earnings (loss) per share from continuing and discontinued operations -3.87 7.42
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 17911985000
Capital work-in-progress 625217000
Investment property 0
Goodwill 5033355000
Other intangible assets 97155000
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 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 592094000
Total non-current financial assets 592094000
Deferred tax assets (net) 2288237000
Other non-current assets 3531881000
Total non-current assets 30079924000
2 Current assets
Inventories 150496000
Current financial asset
Current investments 789797000
Trade receivables, current 2738081000
Cash and cash equivalents 135727000
Bank balance other than cash and cash equivalents 24319000
Loans, current 0
Other current financial assets 9530000
Total current financial assets 3697454000
Current tax assets (net) 0
Other current assets 338572000
Total current assets 4186522000
3 Non-current assets classified as held for sale 302815000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 34569261000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4996438000
Other equity 17038560000
Total equity attributable to owners of parent 22034998000
Non controlling interest 2496843000
Total equity 24531841000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2647049000
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 3133339000
Total non-current financial liabilities 5780388000
Provisions, non-current 122824000
Deferred tax liabilities (net) 194359000
Deferred government grants, Non-current 0
Other non-current liabilities 107553000
Total non-current liabilities 6205124000
Current liabilities
Current financial liabilities
Borrowings, current 1058942000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 153010000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1556433000
Total Trade payable 1709443000
Other current financial liabilities 453882000
Total current financial liabilities 3222267000
Other current liabilities 526774000
Provisions, current 57842000
Current tax liabilities (Net) 25413000
Deferred government grants, Current 0
Total current liabilities 3832296000
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 10037420000
Total equity and liabilites 34569261000
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 Inter-Modal Container Logistics 3979242000 15335563000
2 Cold-chain Logistics and Distribution 1370148000 1469990000
3 Other Income, Exceptional Item & Share of Profits 0 0
Total Segment Revenue 5349390000 16805553000
Less: Inter segment revenue
Revenue from operations 5349390000 16805553000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Inter-Modal Container Logistics 616416000 2616729000
2 Cold-chain Logistics and Distribution 88517000 89309000
3 Other Income, Exceptional Item & Share of Profits -2412689000 1641356000
Total Profit before tax -1707756000 4347394000
i. Finance cost 151826000 151826000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax -1859582000 3869696000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Inter-Modal Container Logistics 24693645000 24693645000
2 Cold-chain Logistics and Distribution 9875616000 9875616000
3 Other Income, Exceptional Item & Share of Profits 0 0
Total Segment Asset 34569261000 34569261000
Un-allocable Assets 0 0
Net Segment Asset 34569261000 34569261000
4 Segment Liabilities
Segment Liabilities
1 Inter-Modal Container Logistics 6394920000 6394920000
2 Cold-chain Logistics and Distribution 3642502000 3642502000
3 Other Income, Exceptional Item & Share of Profits 0 0
Total Segment Liabilities 10037422000 10037422000
Un-allocable Liabilities 0 0
Net Segment Liabilities 10037422000 10037422000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 1526000 249000
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 -581000 -163000
5 Total Other comprehensive income -945000 -86000



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 3859794000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 477698000
Adjustments for decrease (increase) in inventories 1216000
Adjustments for decrease (increase) in trade receivables, current -307628000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 39253000
Adjustments for decrease (increase) in other non-current assets 474000
Adjustments for other financial assets, non-current 21778000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 413533000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 109433000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1151863000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -41768000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 47167000
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 -40246000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -12302000
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) -1597941000
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) 343022000
Net cash flows from (used in) operations 4202816000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 354132000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3848684000
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 603991000
Other cash receipts from sales of equity or debt instruments of other entities 1811083000
Other cash payments to acquire equity or debt instruments of other entities 2381067000
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 10064000
Purchase of property, plant and equipment 160920000
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 77575000
Interest received 22515000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 116390000
Net cash flows from (used in) investing activities -1108351000
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 -392718000
Repayments of borrowings 497257000
Payments of lease liabilities 517563000
Dividends paid 999327000
Interest paid 263366000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2670231000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 70102000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 5509000
Net increase (decrease) in cash and cash equivalents 75611000
Cash and cash equivalents cash flow statement at beginning of period 60116000
Cash and cash equivalents cash flow statement at end of period 135727000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified 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
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 S R Batliboi and Co LLP Yes 31-Jul-2027


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 17117246000 17117246000
2 Total Expenditure 14577214000 14577214000
3 Net Profit/(Loss) 3737560000 3737560000
4 Earnings Per Share 7.42 7.42
5 Total Assets 34569261000 34569261000
6 Total Liabilities 10037420000 10037420000
7 Net Worth 24531841000 24531841000


Audit qualification
Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)


Text Block
Textual Information(1) The Company is in process of setting up a new ICD project in Jaipur and has acquired land parcels of 21.4 acres at a consideration of Rs. 2,147.45 lakhs and incurred further expense of Rs.1,209.95 lakhs on the project as at March 31, 2025. Further, the Company also entered into an arrangement with an individual to acquire additional land parcels required by the Company to complete the project, against which an amount aggregating to Rs. 866.25 lakhs was paid by the Company. As per such arrangement, the individual is required to acquire various small land parcels, ensure required regulatory compliances and sell the land to the Company at the prevailing market price. n nDuring the previous year the said arrangement was challenged by the Initiating Officer Income Tax Benami Property Unit Jaipur who alleged these arrangements or transactions were covered under the Prohibition of Benami Property Transactions Act 1988 PBPTA 1988 the Act and referred the matter to the Adjudicating Authority of PBPT Act New Delhi Income tax department also provisionally attached the properties which were acquired by the individual in tranches from such amount paid by the Company under the abovementioned arrangement n nFurther the Company has received an order dated April 21 2025 from the Adjudicating Authority under Section 26 3 of the Prohibition of Benami Property Transactions Act 1988 The Adjudicating Authority has confirmed the provisional attachment orders previously issued by the Initiating Officer with respect to the land parcels held by the individual thereby holding the aforesaid property to be Benami Property and the individual as Benamidar and the Company as Beneficial Owner The Company is in the process of filing an appeal against the said order with the Appellate Tribunal through a senior legal counsel n nPending final outcome of the same and based on its assessment and legal opinion obtained the Company does not believe any provision is required in respect of advance of Rs 866.25 lakhs paid to the individual and potential consequences that may arise from proceedings stated above Also the Company does not foresee any impact on the amount spent on the project till date and no material adjustments are likely to arise in these consolidated financial results in this regard n nThe auditors in their report have stated that considering the status of the matter as more fully discussed above they are unable to comment on the provisions if any that may be required related to recovery of said advances and or potential consequences in respect of the proceedings in these audited consolidated financial results n
Textual Information(2) NA
Textual Information(3) The matter is subject to ongoing legal proceeding the impact of which is currently not ascertainable as described in the notes to the consolidated financial results or statements
Textual Information(4) NA
Textual Information(5) Auditors have already commented in their report on the statement of audited consolidated financials results for the quarter and year ended 31 March 2025 and on the consolidated financial statements for the year ended 31 March 2025


Signatories detail
Name of CEO / Managing director Prem Kishan Dass Gupta
Name of CFO Kartik Aiyer
Name of audit committee chairman Anil Aggarwal
Name of statutory auditor Amit Gupta Partner S R Batliboi and Co LLP Statutory Auditorsn
Name of other signatory, if any, with designation NA
Place New Delhi
Date 27-May-2025