INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ASHALOG
MSEI Symbol NOTLISTED
ISIN INE0LAA01017
Name of Company ASHAPURA LOGISTICS LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 14-11-2025   10:00:00
End date and time of board meeting 14-11-2025   13:00:00
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 — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 16,525.91 16,525.91
Other income 23.85 23.85
Total Income 16,549.76 16,549.76
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 720.93 720.93
(e) Finance costs 318.28 318.28
(f) Depreciation and amortisation expense 491.50 491.50
(g) Other Expenses
1 Other Expenses 463.07 463.07
2 Direct Expense 13,577.72 13,577.72
Total other expenses 14,040.79 14,040.79
Total expenses 15,571.50 15,571.50
3 Profit before exceptional and extraordinary items and tax 978.26 978.26
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 978.26 978.26
6 Extraordinary items 0.00 0.00
7 Profit before tax 978.26 978.26
8 Tax Expense
Current tax 205.25 205.25
Deferred tax 46.50 46.50
Total tax expenses 251.75 251.75
9 Net Profit Loss for the period from continuing operations 726.51 726.51
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 726.51 726.51
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest 0.00 0.00
16 Net profit (Loss) for the period 726.51 726.51
17 Details of equity share capital
Paid-up equity share capital 1,355.61 1,355.61
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 5.33 5.33
Diluted earnings (loss) per share from continuing and discontinued operations 5.33 5.33
20 Debt equity ratio 0.07 0.07
21 Debt service coverage ratio 4.07 4.07
22 Interest service coverage ratio 5.61 5.61
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio Debt eq ratio is 0.073
21 Debt service coverage ratio Debt Service Coverage ration is 4.074
22 Interest service coverage ratio Int Coverage ration is 5.618


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 978.26
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 318.28
Adjustments for depreciation and amortisation expense 544.11
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow (2.12)
Other adjustments to reconcile profit (loss) (2.88)
Other adjustments for non-cash items (2.18)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 855.21
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables (841.10)
Adjustments for decrease (increase) in other current assets (1,411.96)
Adjustments for increase (decrease) in trade payables 343.70
Adjustments for increase (decrease) in other current liabilities 701.80
Adjustments for provisions 0.00
Total adjustments for working capital (1,207.56)
Total adjustments for reconcile profit (loss) (352.35)
Net cash flows from (used in) operations 625.91
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 205.26
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 420.65
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 420.65
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 10.73
Purchase of property plant and equipment 1,873.72
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 2.12
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 535.67
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (1,325.20)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (1,325.20)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,465.31
Repayments of borrowings 293.90
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 318.28
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 853.13
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 853.13
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (51.42)
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (51.42)
Cash and cash equivalents cash flow statement at beginning of period 401.25
Cash and cash equivalents cash flow statement at end of period 349.83


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,355.61
Reserves and surplus 12,399.18
Money received against share warrants 0.00
Total shareholders' funds 13,754.79
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 5221000
5 Non-current liabilities
Long-term borrowings 1,008.05
Deferred tax liabilities (net) 187.29
Foreign currency monetary item translation difference liability account
Other long-term liabilities 35.34
Long-term provisions 90.97
Total non-current liabilities 1,321.65
6 Current liabilities
Short-term borrowings 6,405.55
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 285.23
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,217.31
Total Trade payable 1,502.54
Other current liabilities 827.06
Short-term provisions 472.80
Total current liabilities 9,207.95
Total equity and liabilities 24,336.60
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 5,975.45
Producing properties 0.00
Intangible assets 102.53
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 1,540.76
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 7,618.74
ii Non-current investments 3.20
v Deferred tax assets (net) 0.00
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
viii Other non-current assets 926.46
Total non-current assets 8,548.40
Current assets
Current investments 26.82
Inventories 0.00
Trade receivables 10,249.67
Cash and cash equivalents 350.08
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 1,345.59
Other current assets 3,816.04
Total current assets 15,788.20
Total assets 24,336.60
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Gujarat 14,974.93 14,974.93
2 Maharashtra 2,364.61 2,364.61
3 Tamil Nadu 1,198.33 1,198.33
4 Karnataka 632.89 632.89
5 Punjab 0.00 0.00
6 Less: Elimination (2,644.86) (2,644.86)
Total Segment Revenue 16,525.90 16,525.90
Less: Inter segment revenue
Revenue from operations 16,525.90 16,525.90
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Gujarat 750.34 750.34
2 Maharashtra 93.11 93.11
3 Tamil Nadu 30.82 30.82
4 Karnataka 103.96 103.96
5 Punjab 0.00 0.00
6 Less: Elimination 0.00 0.00
Total Profit before tax 978.23 978.23
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 978.23 978.23
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Gujarat 19,428.14 19,428.14
2 Maharashtra 3,424.81 3,424.81
3 Tamil Nadu 2,981.78 2,981.78
4 Karnataka 806.25 806.25
5 Punjab 0.19 0.19
6 Less: Elimination (2,304.61) (2,304.61)
7 Gujarat 19,428.14 19,428.14
8 Maharashtra 3,424.81 3,424.81
9 Tamil Nadu 2,981.78 2,981.78
10 Karnataka 806.25 806.25
11 Punjab 0.19 0.19
12 Less: Elimination (2,304.61) (2,304.61)
Total Segment Asset 24,336.56 24,336.56
Un-allocable Assets 0.00 0.00
Net Segment Asset 24,336.56 24,336.56
4 Segment Liabilities
Segment Liabilities
1 Gujarat 9,739.22 9,739.22
2 Maharashtra 1,011.35 1,011.35
3 Tamil Nadu 1,150.59 1,150.59
4 Karnataka 502.12 502.12
5 Punjab (0.01) (0.01)
6 Less: Elimination (1,873.69) (1,873.69)
7 Gujarat 9,739.22 9,739.22
8 Maharashtra 1,011.35 1,011.35
9 Tamil Nadu 1,150.59 1,150.59
10 Karnataka 502.12 502.12
11 Punjab (0.01) (0.01)
12 Less: Elimination (1,873.69) (1,873.69)
Total Segment Liabilities 10,529.58 10,529.58
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 10,529.58 10,529.58
Disclosure of notes on segments




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 Talati & Talati LLP Yes 30-09-2026