INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol BLUEWATER
MSEI Symbol NOTLISTED
ISIN INE0X3M01010
Name of Company Blue Water 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Single segment
Description of single segment Logistics Solution Provider
Start date and time of board meeting 11-02-2026   10:30:00
End date and time of board meeting 11-02-2026   13:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable to the company


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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 11,236.60 25,063.70
Other income 10.60 17.49
Total Income 11,247.20 25,081.19
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 309.86 714.99
(e) Finance costs 114.58 262.04
(f) Depreciation and amortisation expense 193.52 456.97
(g) Other Expenses
1 Operating Expenses 9,521.50 20,983.21
2 Other Expenses 108.18 508.31
Total other expenses 9,629.68 21,491.52
Total expenses 10,247.64 22,925.52
3 Profit before exceptional and extraordinary items and tax 999.56 2,155.67
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 999.56 2,155.67
6 Extraordinary items 0.00 0.00
7 Profit before tax 999.56 2,155.67
8 Tax Expense
Current tax 252.24 527.06
Deferred tax 3.55 22.02
Total tax expenses 255.79 549.08
9 Net Profit Loss for the period from continuing operations 743.77 1,606.59
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 743.77 1,606.59
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 743.77 1,606.59
17 Details of equity share capital
Paid-up equity share capital 1,100.00 1,100.00
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 7.21 15.58
Diluted earnings (loss) per share from continuing and discontinued operations 7.21 15.58
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above Financial Results which are published in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed and recommended by the Audit Committee and have been approved by the Board of Directors at its Meeting held on February 11, 2026. 2. The Statutory Auditors of the Company have carried out the Limited Review of the above financial results of the Company and have expressed an unmodified opinion on these results. 3. The company operates in a single segment i.e. Integrated logistics end to end services to the customers in the area of Sea Freight, Air freight, Transportation and custom house and hence does not have any additional disclosures to be made under AS - 17 Segment Reporting. 4. Previous period figures have been re-grouped / re-classified wherever necessary, to conform to current period's classification in order to comply with the requirements of the amended Schedule III to the Companies Act, 2013 effective 1st April 2021. 5. As the company is listed on SME Platform of NSE, it has been exempted from the applicability of IND-AS as per the proviso to rule 4 of companies (Indian Accounting Standards) Rules, 2015. 6. The Financial results have been prepared in accordance with the accounting standard as notified under section 133 of the Companies Act 2013 (Act), read with the relevant rules made thereunder and other accounting principles generally accepted in India. 7. The results for the period/year ended December 31st, 2025 are available on the National Stock Exchange of India Limited website (URL: www.nseindia.com) and also on the company's website (URL:https://bwl.co.in/ ) 8. Internal Audit of Financial results for the period/year ended December 31st, 2025 has been conducted by the Internal Auditor of the Company. 9. As the company do not have any Holding/Subsidiary/Joint Venture/Associate concern, no reporting has been made in this regard.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 29-05-2025
Amount Raised 4,050.00
Report filed for Quarter ended 31-12-2025
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review The committee had noted that there is no deviation/variation
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funding of capital expenditure requirements by purchase of Vehicles and its body building Not Applicable 1,051.73 0.00 949.14 0.00 Not Applicable
2 Funding Working Capital Requirements of our Company Not Applicable 2,000.00 0.00 2,000.00 0.00 Not Applicable
3 General corporate purposes Not Applicable 517.02 0.00 517.02 0.00 Not Applicable
4 Issue related Expenses Not Applicable 481.25 0.00 481.25 0.00 Not Applicable


Signatory Details

Name of signatory Lalit Panda
Designation of person Managing Director
Place Hyderabad
Date 11-02-2026