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 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 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



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 1569012000 6210820000
Other income 142607000 262284000
Total income 1711619000 6473104000
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 103349000 436765000
(e) Finance costs 478971000 1926649000
(f) Depreciation, depletion and amortisation expense 316412000 1262419000
(f) Other Expenses
1 Other Expenses 302654000 1197133000
Total other expenses 302654000 1197133000
Total expenses 1201386000 4822966000
3 Total profit before exceptional items and tax 510233000 1650138000
4 Exceptional items 0 0
5 Total profit before tax 510233000 1650138000
6 Tax expense
7 Current tax 20387000 69249000
8 Deferred tax 76458000 308587000
9 Total tax expenses 96845000 377836000
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 413388000 1272302000
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 413388000 1272302000
17 Other comprehensive income net of taxes 249403000 247181000
18 Total Comprehensive Income for the period 662791000 1519483000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 413388000 1272302000
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 249403000 247181000
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 4797887000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.42 1.34
Diluted earnings (loss) per share from continuing operations 0.42 1.31
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 0.42 1.34
Diluted earnings (loss) per share from continuing and discontinued operations 0.42 1.31
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 45865487000
Capital work-in-progress 1570915000
Investment property
Goodwill 135789000
Other intangible assets 414000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 62433000
Total non-current financial assets 62433000
Deferred tax assets (net)
Other non-current assets 5342794000
Total non-current assets 52977832000
2 Current assets
Inventories 93098000
Current financial asset
Current investments 0
Trade receivables, current 1194828000
Cash and cash equivalents 5916717000
Bank balance other than cash and cash equivalents 6290000
Loans, current 0
Other current financial assets 402023000
Total current financial assets 7519858000
Current tax assets (net)
Other current assets 634654000
Total current assets 8247610000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 61225442000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 9888426000
Other equity 9309526000
Total equity attributable to owners of parent 19197952000
Non controlling interest
Total equity 19197952000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 23531029000
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 14114263000
Total non-current financial liabilities 37645292000
Provisions, non-current 54432000
Deferred tax liabilities (net) 1341007000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 39040731000
Current liabilities
Current financial liabilities
Borrowings, current 1310663000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2236000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 106563000
Total Trade payable 108799000
Other current financial liabilities 1374307000
Total current financial liabilities 2793769000
Other current liabilities 147099000
Provisions, current 44697000
Current tax liabilities (Net) 1194000
Deferred government grants, Current
Total current liabilities 2986759000
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 42027490000
Total equity and liabilites 61225442000
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 Liquid Terminal Division 923913000 3447276000
2 Gas Terminal Division 645099000 2763544000
Total Segment Revenue 1569012000 6210820000
Less: Inter segment revenue
Revenue from operations 1569012000 6210820000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Liquid Terminal Division 408070000 1455805000
2 Gas Terminal Division 496173000 2099954000
Total Profit before tax 904243000 3555759000
i. Finance cost 478971000 478971000
ii. Other Unallocable Expenditure net off Unallocable income -84961000 -84961000
Profit before tax 510233000 1650138000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Liquid Terminal Division 28209013000 28209013000
2 Gas Terminal Division 26668703000 26668703000
Total Segment Asset 54877716000 54877716000
Un-allocable Assets 6347726000 6347726000
Net Segment Asset 61225442000 61225442000
4 Segment Liabilities
Segment Liabilities
1 Liquid Terminal Division 11487019000 11487019000
2 Gas Terminal Division 4156131000 4156131000
Total Segment Liabilities 15643150000 15643150000
Un-allocable Liabilities 1542648000 1542648000
Net Segment Liabilities 17185798000 17185798000
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
1 Gains on property revaluation 335696000 335696000
2 Remeasurement (loss) of defined benefit obligations -2405000 -5348000
Total Amount of items that will not be reclassified to profit and loss 333291000 330348000
2 Income tax relating to items that will not be reclassified to profit or loss 83888000 83167000
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 249403000 247181000



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 1650138000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1926649000
Adjustments for decrease (increase) in inventories -3723000
Adjustments for decrease (increase) in trade receivables, current 171965000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 482531000
Adjustments for decrease (increase) in other non-current assets -133192000
Adjustments for other financial assets, non-current -5001000
Adjustments for other financial assets, current 20375000
Adjustments for other bank balances 1749000
Adjustments for increase (decrease) in trade payables, current -31599000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -118575000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1262419000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 14161000
Adjustments for provisions, non-current -2449000
Adjustments for other financial liabilities, current -2081000
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 224733000
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 539000
Other adjustments to reconcile profit (loss) -9769000
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) 3349266000
Net cash flows from (used in) operations 4999404000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 217654000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4781750000
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 1278323000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 63000
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 0
Interest received 195660000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -3782549000
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 10611099000
Repayments of borrowings 11651553000
Payments of lease liabilities 1039236000
Dividends paid 0
Interest paid 2058509000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 3861801000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4861002000
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 4861002000
Cash and cash equivalents cash flow statement at beginning of period 1055715000
Cash and cash equivalents cash flow statement at end of period 5916717000





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 M/s. CNK & Associates Yes 31-Jul-2027