Integrated Filing — IndAS



General information about company
Scrip Code 500003
NSE Symbol AEGISLOG
MSEI Symbol NA
ISIN INE208C01025
Name of company AEGIS LOGISTICS 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   20:24:00
End date and time of board meeting 19-Jun-2025   21:21:00
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 17050400000 67637900000
Other income 654100000 2083600000
Total income 17704500000 69721500000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 12149900000 54143100000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -221300000 -1173300000
(d) Employee benefit expense 237300000 963100000
(e) Finance costs 524900000 1652700000
(f) Depreciation, depletion and amortisation expense 407000000 1522400000
(f) Other Expenses
1 Other Expenses 796500000 2725300000
Total other expenses 796500000 2725300000
Total expenses 13894300000 59833300000
3 Total profit before exceptional items and tax 3810200000 9888200000
4 Exceptional items 0 0
5 Total profit before tax 3810200000 9888200000
6 Tax expense
7 Current tax 810400000 2127800000
8 Deferred tax -178300000 -113700000
9 Total tax expenses 632100000 2014100000
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 3178100000 7874100000
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 3178100000 7874100000
17 Other comprehensive income net of taxes -500000 -7600000
18 Total Comprehensive Income for the period 3177600000 7866500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2816700000 6633700000
Total profit or loss, attributable to non-controlling interests 361400000 1240400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2814200000 6625800000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 363400000 1240700000
21 Details of equity share capital
Paid-up equity share capital 351000000 351000000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 45957200000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.02 18.9
Diluted earnings (loss) per share from continuing operations 8.02 18.9
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 8.02 18.9
Diluted earnings (loss) per share from continuing and discontinued operations 8.02 18.9
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 50700100000
Capital work-in-progress 13077900000
Investment property
Goodwill 148300000
Other intangible assets 13700000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 100000
Trade receivables, non-current
Loans, non-current 450000000
Other non-current financial assets 222400000
Total non-current financial assets 672500000
Deferred tax assets (net) 2375800000
Other non-current assets 2310200000
Total non-current assets 69298500000
2 Current assets
Inventories 1845100000
Current financial asset
Current investments 0
Trade receivables, current 6932700000
Cash and cash equivalents 14107900000
Bank balance other than cash and cash equivalents 17800900000
Loans, current 0
Other current financial assets 959700000
Total current financial assets 39801200000
Current tax assets (net)
Other current assets 1382700000
Total current assets 43029000000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 112327500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 351000000
Other equity 45957200000
Total equity attributable to owners of parent 46308200000
Non controlling interest 10906500000
Total equity 57214700000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 23531000000
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 16451000000
Total non-current financial liabilities 39982000000
Provisions, non-current 168100000
Deferred tax liabilities (net) 1528900000
Deferred government grants, Non-current
Other non-current liabilities 13900000
Total non-current liabilities 41692900000
Current liabilities
Current financial liabilities
Borrowings, current 5313200000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4436000000
Total Trade payable 4444800000
Other current financial liabilities 2320700000
Total current financial liabilities 12078700000
Other current liabilities 701300000
Provisions, current 122400000
Current tax liabilities (Net) 517500000
Deferred government grants, Current
Total current liabilities 13419900000
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 55112800000
Total equity and liabilites 112327500000
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 2416900000 6497700000
2 Gas Terminal Division 14633500000 61140200000
Total Segment Revenue 17050400000 67637900000
Less: Inter segment revenue
Revenue from operations 17050400000 67637900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Liquid Terminal Division 1766000000 4043800000
2 Gas Terminal Division 2142800000 6113700000
Total Profit before tax 3908800000 10157500000
i. Finance cost 524900000 524900000
ii. Other Unallocable Expenditure net off Unallocable income -426300000 -426300000
Profit before tax 3810200000 9888200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Liquid Terminal Division 32983900000 32983900000
2 Gas Terminal Division 52268700000 52268700000
Total Segment Asset 85252600000 85252600000
Un-allocable Assets 27074900000 27074900000
Net Segment Asset 112327500000 112327500000
4 Segment Liabilities
Segment Liabilities
1 Liquid Terminal Division 12178000000 12178000000
2 Gas Terminal Division 11534900000 11534900000
Total Segment Liabilities 23712900000 23712900000
Un-allocable Liabilities 2555700000 2555700000
Net Segment Liabilities 26268600000 26268600000
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 Remeasurement (loss) of defined benefit obligations -8600000 -18200000
Total Amount of items that will not be reclassified to profit and loss -8600000 -18200000
2 Income tax relating to items that will not be reclassified to profit or loss -2200000 -4700000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 5900000 5900000
Total Amount of items that will be reclassified to profit and loss 5900000 5900000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income -500000 -7600000



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 9888200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1652700000
Adjustments for decrease (increase) in inventories -1209300000
Adjustments for decrease (increase) in trade receivables, current -1806500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 90400000
Adjustments for decrease (increase) in other non-current assets -765700000
Adjustments for other financial assets, non-current -61100000
Adjustments for other financial assets, current 35700000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 130100000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 10900000
Adjustments for increase (decrease) in other non-current liabilities -1700000
Adjustments for depreciation and amortisation expense 1522400000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 18500000
Adjustments for provisions, non-current 14400000
Adjustments for other financial liabilities, current 15600000
Adjustments for other financial liabilities, non-current 32000000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 1930000000
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 -20600000
Other adjustments to reconcile profit (loss) -40800000
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) -2313000000
Net cash flows from (used in) operations 7575200000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1993300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 5581900000
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 1800000000
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 10400000
Purchase of property, plant and equipment 9448700000
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 450000000
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 1853200000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -8395400000
Net cash flows from (used in) investing activities -14630500000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 5000000000
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 10611100000
Repayments of borrowings 109400000
Payments of lease liabilities 1330700000
Dividends paid 1347500000
Interest paid 1682300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1692300000
Net cash flows from (used in) financing activities 12833500000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3784900000
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 3784900000
Cash and cash equivalents cash flow statement at beginning of period 10323000000
Cash and cash equivalents cash flow statement at end of period 14107900000





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