Integrated Filing — IndAS



General information about company
Scrip Code 544407
NSE Symbol AEGISVOPAK
MSEI Symbol NOTLISTED
ISIN INE0INX01018
Name of company AEGIS VOPAK TERMINALS 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 19-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jun-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 19-Jun-2025   18:00:00
End date and time of board meeting 19-Jun-2025   18:55:00
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? Yes
(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 2024-10-10
Indicate Company website link for updated RPT policy of the Company www.aegisvopak.com
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
Not Applicable



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 1300994000 5179975000
Other income 153957000 308990000
Total income 1454951000 5488965000
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 86512000 352240000
(e) Finance costs 463934000 1846459000
(f) Depreciation, depletion and amortisation expense 275799000 1099760000
(f) Other Expenses
1 Other Expenses 206844000 815362000
Total other expenses 206844000 815362000
Total expenses 1033089000 4113821000
3 Total profit before exceptional items and tax 421862000 1375144000
4 Exceptional items 0 0
5 Total profit before tax 421862000 1375144000
6 Tax expense
7 Current tax 0 11344000
8 Deferred tax 67948000 280280000
9 Total tax expenses 67948000 291624000
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 353914000 1083520000
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 353914000 1083520000
17 Other comprehensive income net of taxes 249420000 246780000
18 Total Comprehensive Income for the period 603334000 1330300000
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 9888426000 9888426000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 4199942000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.36 1.14
Diluted earnings (loss) per share from continuing operations 0.36 1.12
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 0.36 1.14
Diluted earnings (loss) per share from continuing and discontinued operations 0.36 1.12
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 41181939000
Capital work-in-progress 1374616000
Investment property
Goodwill 0
Other intangible assets 219000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 2273000000
Trade receivables, non-current
Loans, non-current 804586000
Other non-current financial assets 90319000
Total non-current financial assets 3167905000
Deferred tax assets (net)
Other non-current assets 5286550000
Total non-current assets 51011229000
2 Current assets
Inventories 80925000
Current financial asset
Current investments 0
Trade receivables, current 881512000
Cash and cash equivalents 5862137000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 478213000
Total current financial assets 7221862000
Current tax assets (net)
Other current assets 608359000
Total current assets 7911146000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 58922375000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 9888426000
Other equity 8711581000
Total equity attributable to owners of parent 18600007000
Non controlling interest
Total equity 18600007000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 23203790000
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 13345098000
Total non-current financial liabilities 36548888000
Provisions, non-current 50093000
Deferred tax liabilities (net) 1052078000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 37651059000
Current liabilities
Current financial liabilities
Borrowings, current 1165219000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1592000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 75542000
Total Trade payable 77134000
Other current financial liabilities 1282000000
Total current financial liabilities 2524353000
Other current liabilities 116907000
Provisions, current 30049000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 2671309000
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 40322368000
Total equity and liabilites 58922375000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Liquid Terminal Division 655895000 2416431000
2 Gas Terminal Division 645099000 2763544000
Total Segment Revenue 1300994000 5179975000
Less: Inter segment revenue
Revenue from operations 1300994000 5179975000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Liquid Terminal Division 291926000 1044867000
2 Gas Terminal Division 496173000 2099954000
Total Profit before tax 788099000 3144821000
i. Finance cost 463934000 463934000
ii. Other Unallocable Expenditure net off Unallocable income -97697000 -97697000
Profit before tax 421862000 1375144000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Liquid Terminal Division 22828828000 22828828000
2 Gas Terminal Division 26668703000 26668703000
Total Segment Asset 49497531000 49497531000
Un-allocable Assets 9424844000 9424844000
Net Segment Asset 58922375000 58922375000
4 Segment Liabilities
Segment Liabilities
1 Liquid Terminal Division 10548279000 10548279000
2 Gas Terminal Division 4156131000 4156131000
Total Segment Liabilities 14704410000 14704410000
Un-allocable Liabilities 1248949000 1248949000
Net Segment Liabilities 15953359000 15953359000
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gains on property revaluation 335696000 335696000
2 Remeasurement (loss) of defined benefit obligations -2389000 -5917000
Total Amount of items that will not be reclassified to profit and loss 333307000 329779000
2 Income tax relating to items that will not be reclassified to profit or loss 83887000 82999000
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 249420000 246780000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1375144000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1846459000
Adjustments for decrease (increase) in inventories -7595000
Adjustments for decrease (increase) in trade receivables, current -202251000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 430301000
Adjustments for decrease (increase) in other non-current assets -128494000
Adjustments for other financial assets, non-current -28306000
Adjustments for other financial assets, current 13593000
Adjustments for other bank balances 1760000
Adjustments for increase (decrease) in trade payables, current -28840000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -103274000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1099760000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 14197000
Adjustments for provisions, non-current -2892000
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 280617000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 138000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 359000
Other adjustments to reconcile profit (loss) -10338000
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) 2613960000
Net cash flows from (used in) operations 3989104000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 43006000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3946098000
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 2700263000
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 440000
Purchase of property, plant and equipment 1003848000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 42000
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 354300000
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 225554000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -3123859000
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 8000000000
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 10611100000
Repayments of borrowings 11542125000
Payments of lease liabilities 1040842000
Dividends paid 0
Interest paid 2008115000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 4020018000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4842257000
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 4842257000
Cash and cash equivalents cash flow statement at beginning of period 1019880000
Cash and cash equivalents cash flow statement at end of period 5862137000





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 CNK & Associates Yes 31-Jul-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Aegis Vopak Terminals Limited Aegis Logistics Limited Holding Company Purchase of goods or services 29505000 Approved 29505000 0 0
2 Aegis Vopak Terminals Limited Aegis Logistics Limited Holding Company Any other transaction Payables 0 NA 0 2705000 0
3 Aegis Vopak Terminals Limited Aegis Logistics Limited Holding Company Sale of goods or services 335240000 Approved 335240000 131922000 133210000
4 Aegis Vopak Terminals Limited Aegis Logistics Limited Holding Company Any other transaction Capital advance paid 0 NA 0 1896000000 1896000000
5 Aegis Vopak Terminals Limited Aegis Logistics Limited Holding Company Any other transaction Lease Rent paid 15750000 Approved 15750000 0 0
6 Aegis Vopak Terminals Limited Aegis Logistics Limited Holding Company Any other transaction Reimbursement of expenses 5234000 Approved 5234000 0 0
7 Aegis Vopak Terminals Limited Sealord Containers Limited Fellow Subsidiary Sale of goods or services 2536000 Approved 2536000 1062000 15046000
8 Aegis Vopak Terminals Limited Sealord Containers Limited Fellow Subsidiary Any other transaction Capital advance Paid 0 NA 0 3960000000 2967000000
9 Aegis Vopak Terminals Limited Sealord Containers Limited Fellow Subsidiary Any other transaction Purchase of Undertaking under slump sale 3993265000 Approved 3693265000 0 0
10 Aegis Vopak Terminals Limited Sealord Containers Limited Fellow Subsidiary Sale of goods or services 10740000 Approved 10740000 0 0
11 Konkan Storage Systems (Kochi) Private Limited Sealord Containers Limited Fellow Subsidiary Sale of goods or services 0 Approved 0 230000 0
12 Aegis Vopak Terminals Limited Aegis Gas (LPG) Private Limited Fellow Subsidiary Purchase of goods or services 30680000 Approved 30680000 3436000 186000
13 Aegis Vopak Terminals Limited Aegis Gas (LPG) Private Limited Fellow Subsidiary Any other transaction Repayment of Loan taken 1199300000 Approved -1199300000 1199300000 0
14 Aegis Vopak Terminals Limited Aegis Gas (LPG) Private Limited Fellow Subsidiary Sale of goods or services 2729000 Approved 2729000 0 0
15 Aegis Vopak Terminals Limited Aegis Gas (LPG) Private Limited Fellow Subsidiary Interest paid 10251000 Approved 10251000 77264000 0
16 Aegis Vopak Terminals Limited Konkan Storage Systems (Kochi) Private Limited Wholly owned subsidiary Investment 69000 Approved 69000 273658000 273793000
17 Aegis Vopak Terminals Limited Konkan Storage Systems (Kochi) Private Limited Wholly owned subsidiary Any other transaction Repayment of Loan given 0 NA -60000000 385000000 325000000
18 Aegis Vopak Terminals Limited Konkan Storage Systems (Kochi) Private Limited Wholly owned subsidiary Interest received 8232000 Approved 8232000 43824000 54818000
19 Aegis Vopak Terminals Limited Konkan Storage Systems (Kochi) Private Limited Wholly owned subsidiary Purchase of goods or services 0 NA 0 4142000 0
20 Aegis Vopak Terminals Limited Konkan Storage Systems (Kochi) Private Limited Wholly owned subsidiary Any other transaction Reimbursement of expenses 1559000 Approved 1559000 0 0
21 Aegis Vopak Terminals Limited Hindustan Aegis LPG Limited Fellow Subsidiary Sale of goods or services 72000000 Approved 72000000 42480000 42480000
22 Aegis Vopak Terminals Limited CRL Terminals Private Limited Wholly owned subsidiary Investment 0 NA 0 1999207000 1999207000
23 Aegis Vopak Terminals Limited CRL Terminals Private Limited Wholly owned subsidiary Interest received 14862000 Approved 14862000 74293000 87670000
24 Aegis Vopak Terminals Limited CRL Terminals Private Limited Wholly owned subsidiary Any other transaction Loan given 45200000 Approved 45200000 434386000 479586000
25 Aegis Vopak Terminals Limited CRL Terminals Private Limited Wholly owned subsidiary Sale of goods or services 207000 Approved 207000 1137000 341000
26 Aegis Vopak Terminals Limited CRL Terminals Private Limited Wholly owned subsidiary Any other transaction Reimbursement of expenses 2001000 Approved 2001000 0 2001000
27 Aegis Vopak Terminals Limited Vopak India B.V Entities having significant influence over the Company Any other transaction Loan Taken 0 NA 0 3995700000 3995700000
28 Aegis Vopak Terminals Limited Vopak India B.V Entities having significant influence over the Company Any other transaction Interest expenses 157806000 Approved 157806000 87983000 82131000
29 Aegis Vopak Terminals Limited Vopak India B.V Entities having significant influence over the Company Any other transaction Recovery of expenses 0 NA 0 435000 424000
30 CRL Terminals Private Limited Aegis Logistics Limited Ultimate Holding Company Purchase of goods or services 5443000 Approved 5443000 6153000 2411000
31 Konkan Storage Systems (Kochi) Private Limited Aegis Logistics Limited Ultimate Holding Company Purchase of goods or services 0 NA 0 140000 0
32 CRL Terminals Private Limited Aegis Gas (LPG) Private Ltd Fellow Subsidiary Purchase of goods or services 10485000 Approved 10485000 2268000 1474000
Total value of transaction during the reporting period 3194494000