Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol BRACEPORT
MSEI Symbol NOTLISTED
ISIN INE0R4Z01018
Name of company BRACE PORT LOGISTICS LIMITED
Type of company SME
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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Geographical
Description of single segment
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-May-2025   18:00:00
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-Oct-2024 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 360317000 855820000
Other income 7016000 9365000
Total income 367333000 865185000
2 Expenses
(a) Cost of materials consumed 298857000 730290000
(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 9838000 18287000
(e) Finance costs 1721000 2656000
(f) Depreciation, depletion and amortisation expense 2303000 3193000
(f) Other Expenses
1 Other Expenses 12088000 18920000
Total other expenses 12088000 18920000
Total expenses 324807000 773346000
3 Total profit before exceptional items and tax 42526000 91839000
4 Exceptional items 0 0
5 Total profit before tax 42526000 91839000
6 Tax expense
7 Current tax 11548000 24177000
8 Deferred tax -154000 -196000
9 Total tax expenses 11394000 23981000
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 31132000 67858000
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 31132000 67858000
17 Other comprehensive income net of taxes 282000 78000
18 Total Comprehensive Income for the period 31414000 67936000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 31414000 67936000
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 31414000 67936000
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 113012000 113012000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 281699000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.09 6.74
Diluted earnings (loss) per share from continuing operations 3.09 6.74
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 3.09 6.74
Diluted earnings (loss) per share from continuing and discontinued operations 3.09 6.74
24 Debt equity ratio 0.0001 0.0001
25 Debt service coverage ratio 0.0895 0.1039
26 Interest service coverage ratio 0.2705 0.3678
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 19352000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 17570000
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 8084000
Total non-current financial assets 8084000
Deferred tax assets (net) 59000
Other non-current assets 139000
Total non-current assets 45204000
2 Current assets
Inventories 0
Current financial asset
Current investments 0
Trade receivables, current 116155000
Cash and cash equivalents 41421000
Bank balance other than cash and cash equivalents 139228000
Loans, current 47000
Other current financial assets 10586000
Total current financial assets 307437000
Current tax assets (net) 0
Other current assets 88688000
Total current assets 396125000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 441329000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 113012000
Other equity 281699000
Total equity attributable to owners of parent 394711000
Non controlling interest 0
Total equity 394711000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2593000
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 0
Total non-current financial liabilities 2593000
Provisions, non-current 1320000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 3913000
Current liabilities
Current financial liabilities
Borrowings, current 1201000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4275000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 27068000
Total Trade payable 31343000
Other current financial liabilities 966000
Total current financial liabilities 33510000
Other current liabilities 4531000
Provisions, current 12000
Current tax liabilities (Net) 4652000
Deferred government grants, Current 0
Total current liabilities 42705000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 46618000
Total equity and liabilites 441329000
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-Oct-2024 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 LOGISTICS 360317000 855820000
Total Segment Revenue 360317000 855820000
Less: Inter segment revenue
Revenue from operations 360317000 855820000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 LOGISTICS 44247000 94495000
Total Profit before tax 44247000 94495000
i. Finance cost 1721000 1721000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 42526000 91839000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 LOGISTICS 441329000 441329000
Total Segment Asset 441329000 441329000
Un-allocable Assets 0 0
Net Segment Asset 441329000 441329000
4 Segment Liabilities
Segment Liabilities
1 LOGISTICS 441329000 441329000
Total Segment Liabilities 441329000 441329000
Un-allocable Liabilities 0 0
Net Segment Liabilities 441329000 441329000
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-Oct-2024 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 gain/(loss) of the defined benefit plan 368000 95000
Total Amount of items that will not be reclassified to profit and loss 368000 95000
2 Income tax relating to items that will not be reclassified to profit or loss 93000 24000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial information of foreign operations 7000 7000
Total Amount of items that will be reclassified to profit and loss 7000 7000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 282000 78000



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 91839000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2073000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 58808000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -64525000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -96950000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3193000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 548000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 6245000
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 1017000
Other adjustments to reconcile profit (loss) 597000
Other adjustments for non-cash items -2807000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -104291000
Net cash flows from (used in) operations -12452000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 23459000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -35911000
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 0
Purchase of property, plant and equipment 10278000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 10777000
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 47000
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 4576000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -110863000
Net cash flows from (used in) investing activities -127389000
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 244096000
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 1103000
Payments of lease liabilities 0
Dividends paid 18788000
Interest paid 1050000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -37233000
Net cash flows from (used in) financing activities 185922000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 22622000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 12000
Net increase (decrease) in cash and cash equivalents 22634000
Cash and cash equivalents cash flow statement at beginning of period 18787000
Cash and cash equivalents cash flow statement at end of period 41421000





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 BHAGI BHARDWAJ GAUR & CO Yes 31-May-2025