INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol COMMITTED
MSEI Symbol NOTLISTED
ISIN INE597Z01014
Name of Company COMMITTED CARGO CARE 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 29-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment The company is engaged in the business of providing integrated logistics services.
Start date and time of board meeting 29-05-2026   15:00:00
End date and time of board meeting 29-05-2026   16:00:00
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 12,956.61 25,098.50
Other income 228.61 330.10
Total Income 13,185.22 25,428.60
2 Expenses
(a) Cost of materials consumed 11,218.18 21,663.28
(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 647.27 1,318.21
(e) Finance costs 96.14 110.05
(f) Depreciation and amortisation expense 79.10 138.42
(g) Other Expenses
1 DRE written off 40.67 75.34
2 Other expenses 381.43 680.04
Total other expenses 422.10 755.38
Total expenses 12,462.79 23,985.34
3 Profit before exceptional and extraordinary items and tax 722.43 1,443.26
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 722.43 1,443.26
6 Extraordinary items 0.00 0.00
7 Profit before tax 722.43 1,443.26
8 Tax Expense
Current tax 232.99 424.36
Deferred tax (13.71) (9.58)
Total tax expenses 219.28 414.78
9 Net Profit Loss for the period from continuing operations 503.15 1,028.48
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 503.15 1,028.48
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 503.15 1,028.48
17 Details of equity share capital
Paid-up equity share capital 1,157.46 1,157.46
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0.00
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.22 8.88
Diluted earnings (loss) per share from continuing and discontinued operations 4.35 9.11
20 Debt equity ratio 0.2600 0.2600
21 Debt service coverage ratio 6.9700 10.9100
22 Interest service coverage ratio 9.7600 16.0600
23 Disclosure of notes on financial results Textual Information(1)


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Textual Information(1) Notes: 1. The above consolidated results have been prepared as per Generally Accepted Accounting Principles in India, prescribed u/s section 129 or 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable and in accordance with the recognition and measurement principles laid down in Accounting Standard 25 Interim Financial Reporting), as applicable, specified in Section 133 of the Companies Act, 2013 read with relevant thereunder or as specified by the Institute of Chartered Accountants of India, whichever is applicable 2. The above consolidated results for the half year and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 29, 2026 and have been audited by the Statutory Auditors of the Company and have expressed an unmodified opinion on these audited standalone and consolidated financial results 3. The Company has chosen to prepare the financial results in existing Accounting Standards format in accordance with the Press Release No. 11/10/2009 CL-V, wherein Companies whose securities are listed or in the process of listing on SME exchange shall not be required to apply Ind AS. Such companies shall continue to comply with the existing Accounting Standards unless they choose otherwise. 4. During the financial year ended March 31, 2026, the Company, has, inter alia, considered and approved making a strategic investment acquisition of a controlling stake in Committed Cargo Solutions Private Limited (the Investee Company) by acquiring and/ or subscribing to equity shares equivalent to 51% of the expanded issued and paid-up share capital of the Investee Company, thereby making its Subsidiary company, with the objective to focus on Cross Border Global Express logistics 5. During the financial year 2025-26, the Company’s subsidiary, Committed Cargo Solutions Private Limited, incorporated a foreign subsidiary namely “EziGo FZE” in Sharjah Publishing City Free Zone, UAE, with 100% shareholding. Consequently, EziGo FZE became a step-down subsidiary of Committed Cargo Care Limited. The incorporation is in line with the Group’s international expansion strategy and is expected to strengthen its logistics operations globally. 6. The Consolidated Statement of Assets & Liabilities, Consolidated Statement of Profit & Loss, for the financial year ended March 31, 2026 includes the Statements of Committed Cargo Care Limited (Parent Company), Flexichain Private Limited (70% Stake), Committed Cargo Solutions Private Limited (51% stake), and EziGo FZE (100% Step-down subsidiary 7. Fund Raising Committee of the Board of Directors of the Company held on February 11, 2025 have allotted 55,00,000 Convertible Warrants at an issue price of Rs. 81/- each, which will be convertible into equity shares within a period of 18 months from the date of allotment. The Company had received an aggregate amount of Rs. 11,13,75,000/- being 25% of the total consideration payable towards subscription of warrants from all the allottees at the time of allotment of such warrants During the financial year 2025–26, certain allottees exercised their entitlement fully/partially by depositing the balance 75% consideration amount aggregating to Rs. 4,64,73,750/-. Accordingly, proportionate to the amount so received, 7,65,000 warrants were converted into equivalent number of equity shares of the Company in accordance with the terms of issue Consequent to the conversion of aforesaid warrants into Equity share capital, the paid up share capital stands increased to Rs. 11,57,46,000/- consisting of 1,15,74,600 equity shares of Rs. 10/- each. 8. The balance appearing under the Trade Payables, Loans & Advances, Other Current Liabilities are subject to confirmation and reconciliation and consequent adjustments, if any, shall be accounted for in the year of confirmation and / or reconciliation. 9. During the financial year ended March 31, 2026, the Board of Directors have declared and paid the final dividend of Rs. 0.50 per share (5% on the face value of equity shares of Rs. 10 each). 10. As the Company's business activity falls within a single primary business segment, the disclosure requirements as per AS 17 Segment Reporting are not applicable 11. The figures for half year ended 31st March, 2026 are the balancing figures between the audited financial results for the year ended 31st March, 2026 and the published un-audited financial results for six months ended 30th September, 2025 12. Statement of Consolidated assets & liabilities and cash flow statement as on 31st March, 2026 are enclosed herewith 13. Previous period figures have been re-grouped and re-classified wherever necessary 14. The results of the Company are also available for investors at www.committedgroup.com , and www.nseindia.com


Remarks

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


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
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 1,443.26
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 110.05
Adjustments for depreciation and amortisation expense 138.42
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (303.97)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) (55.50)
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables (1,399.70)
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for increase (decrease) in trade payables 595.96
Adjustments for increase (decrease) in other current liabilities (1,551.01)
Adjustments for provisions 7.57
Total adjustments for working capital (2,347.18)
Total adjustments for reconcile profit (loss) (2,402.68)
Net cash flows from (used in) operations (959.42)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 424.36
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items (1,383.78)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities (1,383.78)
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 0.00
Purchase of property plant and equipment 159.95
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 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 902.79
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items 742.84
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities 742.84
Cash flows from used in financing activities
Proceeds from issuing shares 464.74
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,031.63
Repayments of borrowings 0.00
Dividends paid 57.29
Interest paid 110.05
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 6.06
Net cash flows from (used in) financing activities before extraordinary items 2,335.09
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,335.09
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,694.15
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 1,694.15
Cash and cash equivalents cash flow statement at beginning of period 257.40
Cash and cash equivalents cash flow statement at end of period 1,951.55


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 1,157.46
Reserves and surplus 6,960.87
Money received against share warrants 958.84
Total shareholders' funds 9,077.17
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 755.42
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 180.04
Total non-current liabilities 935.46
6 Current liabilities
Short-term borrowings 1,332.85
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 24.24
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 812.40
Total Trade payable 836.64
Other current liabilities
Total of Other long-term liabilities
Short-term provisions 812.13
Total current liabilities 2,981.62
Total equity and liabilities 12,994.25
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 430.98
Producing properties 0.00
Intangible assets 6.06
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 0.00
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 437.04
ii Non-current investments 0.00
v Deferred tax assets (net) 17.86
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 0.00
Other non-current assets
1 Other Non-Current Assets 650.48
Total of Other non-current assets 650.48
Total non-current assets 1,105.38
Current assets
Current investments 2,052.07
Inventories 0.00
Trade receivables 5,336.06
Cash and cash equivalents 1,951.55
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 310.03
Other current assets
1 Other Current Assets 2,239.16
Total of Other current assets 2,239.16
Total current assets 11,888.87
Total assets 12,994.25
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) The financial statements are prepared on the basic concept of going concern under historical cost convention on Accrual Basis. These statements are in accordance with the requirements of Companies Act, 2013 and comply in all material aspects with the Accounting Standards referred to in section 133 of the Companies Act, 2013.


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 31-03-2026 31-03-2026
Whether results 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)
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




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 M/s KMM & Associates Yes 30-06-2027