INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ARVINDPORT
MSEI Symbol NOTLISTED
ISIN INE0P4T01013
Name of Company ARVIND PORT AND INFRA 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-05-2026
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 Standalone
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 30-05-2026   18:00:00
End date and time of board meeting 30-05-2026   19:00:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 29-05-2025
Indicate Company website link for updated RPT policy of the Company https://arvindportinfra.com/policies/Related%20Party%20Transaction%20Policy.pdf
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.


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 Standalone Standalone
1 Revenue From Operations
Revenue from operations 728.54 1,065.48
Other income 11.62 62.97
Total Income 740.16 1,128.45
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 18.79 37.51
(e) Finance costs 2.40 5.44
(f) Depreciation and amortisation expense 275.95 505.06
(g) Other Expenses
1 Other Expenses 350.17 476.92
Total other expenses 350.17 476.92
Total expenses 647.31 1,024.93
3 Profit before exceptional and extraordinary items and tax 92.85 103.52
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 92.85 103.52
6 Extraordinary items 0.00 0.00
7 Profit before tax 92.85 103.52
8 Tax Expense
Current tax 0.00 0.00
Deferred tax 42.24 41.39
Total tax expenses 42.24 41.39
9 Net Profit Loss for the period from continuing operations 50.61 62.13
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 50.61 62.13
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 50.61 62.13
17 Details of equity share capital
Paid-up equity share capital 1,779.83 1,779.83
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 0.1 0.16
Diluted earnings (loss) per share from continuing and discontinued operations 0.1 0.16
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio 154.5300 112.300
23 Disclosure of notes on financial results Textual Information(1)


Text Block

Textual Information(1) 1. The above said financial results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective Meetings held on 30th May,2026. 2. The above Standalone financial results for the half year and year ended 31st March, 2026 have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligation & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed and recommended by the Audit Committee of the Board. 3. Pursuant to the proviso to Rule 4(1) of the Companies (Indian Accounting Standards) Rules, 2015 (G.S.R. 111(E) dated 16th February 2015), the requirement to adopt Indian Accounting Standards (Ind AS) does not apply to companies listed or proposed to be listed on an SME Exchange as referred to in Chapter IX of the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018. Accordingly, the Company is exempt from mandatory adoption of Ind AS for the reporting period. 4. Two activities of the company engaged in Two Reportable Business Segment i.e., 1. Shipping and related Services. 2. Hotel Business and the same is reported and all the operations of the company are conducted within India as such there is no separate reportable geographical segment. 5. The company is having subsidiary therefore; it has prepared standalone results as well as consolidated result. The Consolidated Financial Result Includes Financial statement of Subsidiary – Arcadia Logistics Limited which was acquired as on 3rd December, 2024. 6. Earning Per share : Earning Per share is calculated on the weighted average of the share capital received by the company. Half yearly EPS is not annualised. 7. Statement of Assets and Liabilities as on 31st March,2026 enclosed herewith. 8. The figures for the half-years ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial years ended March 31, 2026 and March 31, 2025, respectively, and the unaudited published figures for the half-years ended September 30, 2025 and September 30, 2024, respectively. The figures for the years ended March 31, 2026 and March 31, 2025 represent the audited figures for the respective full financial years. 9. Figures in brackets are representing negative values. 10. The Previous period figures have been regrouped/rearranged whenever necessary to make them comparable with the current period figures. 11. The Statutory Auditors have carried out the statutory audit of the consolidated financial statements for the year ended March 31, 2026 as per Regulation 33 of Securities and Exchange Board of India (Listing obligation and Disclosure Requirements) Regulation, 2015 and have expressed an unmodified openion on these results. 12. The results of the company are available Company's website www.arvindportinfra.com and also on the stock exchange website at www.nseindia.com where the shares of the Company are listed.


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio As the Long Term Borrowings are repaid during the year, Finance cost is decreased by higher amount. So Interest Coverage Ratio exceeds 100 times.


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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 103.52
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 5.44
Adjustments for depreciation and amortisation expense 505.06
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) (40.83)
Other adjustments for non-cash items (13.04)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 456.63
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables 17.27
Adjustments for decrease (increase) in other current assets (506.00)
Adjustments for increase (decrease) in trade payables 93.40
Adjustments for increase (decrease) in other current liabilities 24.45
Adjustments for provisions (89.00)
Total adjustments for working capital (459.88)
Total adjustments for reconcile profit (loss) (3.25)
Net cash flows from (used in) operations 100.27
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 100.27
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 100.27
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 625.81
Proceeds from sales of intangible assets 470.00
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 (3.22)
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 0.00
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (159.03)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (159.03)
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 33.43
Repayments of borrowings 8.70
Dividends paid 0.00
Interest paid 5.44
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 19.29
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 19.29
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (39.47)
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 (39.47)
Cash and cash equivalents cash flow statement at beginning of period 54.29
Cash and cash equivalents cash flow statement at end of period 14.82


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,779.83
Reserves and surplus 6,017.77
Money received against share warrants 81.05
Total shareholders' funds 7,878.65
2 Share application money pending allotment 0.00
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 33.43
Deferred tax liabilities (net) 267.96
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 0.00
Total non-current liabilities 301.39
6 Current liabilities
Short-term borrowings 12.90
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 298.33
Total Trade payable 298.33
Other current liabilities
1 Other Current Liabilities 43.96
Total of Other long-term liabilities 43.96
Short-term provisions 58.90
Total current liabilities 414.09
Total equity and liabilities 8,594.13
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 4,795.27
Producing properties
Intangible assets 0.00
Preproducing properties
Property, Plant and Equipment capital work-in-progress 224.86
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 5,020.13
ii Non-current investments 1,530.70
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 23.67
Other non-current assets
Total of Other non-current assets
Total non-current assets 6,574.50
Current assets
Current investments 0.00
Inventories 0.00
Trade receivables 1,241.48
Cash and cash equivalents 14.82
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 763.33
Other current assets
Total of Other current assets
Total current assets 2,019.63
Total assets 8,594.13
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1)


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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Barge Hire 608.96 947.98
2 Hotel 136.76 179.70
3 Unallocated (5.57) 0.76
Total Segment Revenue 740.15 1,128.44
Less: Inter segment revenue
Revenue from operations 740.15 1,128.44
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Barge Hire 49.46 70.27
2 Hotel 76.37 76.90
3 Unallocated (32.97) 43.65
Total Profit before tax 92.86 190.82
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 92.86 190.82
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Barge Hire 5,758.25 5,758.25
2 Hotel 1,102.46 1,102.46
3 Unallocated 1,733.42 1,733.42
Total Segment Asset 8,594.13 8,594.13
Un-allocable Assets 0.00 0.00
Net Segment Asset 8,594.13 8,594.13
4 Segment Liabilities
Segment Liabilities
1 Barge Hire 318.47 318.47
2 Hotel 25.33 25.33
3 Unallocated 371.68 371.68
Total Segment Liabilities 715.48 715.48
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 715.48 715.48
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 Sarvesh Gohil & Associates Yes 28-02-2029


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 Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 15-03-2025
Amount Raised 379.32
Report filed for Quarter ended 31-03-2026
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 false
Comments of the Audit Committee after review The proceeds from Preferential Issue of Equity Shares upon conversion of fully convertible warrants were utilized for the objects for which it was raised.
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 The proceeds of the Preferential Issue were utilized for repayment of borrowings of the Company, meeting future funding requirements, Purchase of barges, working capital, acquisition of Subsidiary/associate/joint venture and other general corporate purposes of the Company. NA 379.32 0.00 378.57 0.00


Signatory Details

Name of signatory Vinit Arvind Shah
Designation of person Director
Place Jamnagar
Date 30-05-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 ARVIND PORT AND INFRA LIMITED ARVINDBHAI KANTILAL SHAH Chairman cum Managing Director Loan NA (20.92) 20.92 0.00
2 ARVIND PORT AND INFRA LIMITED ARCADIA LOGISTICS LIMITED Subsidiary Any other transaction Barge Hire Charges 160.00 NA 154.13 59.66 213.79
3 ARVIND PORT AND INFRA LIMITED PARUL ARVINDBHAI SHAH Non Executive Director Any other transaction Barge Hire Charges 9.00 NA 8.56 7.94 16.50
4 ARVIND PORT AND INFRA LIMITED VINIT ARVIND SHAH Whole Time Director Loan NA (0.66) 0.66 0.00
5 ARVIND PORT AND INFRA LIMITED ARCADIA LOGISTICS LIMITED Subsidiary Investment NA 0.00 1,530.64 1,530.64
6 ARVIND PORT AND INFRA LIMITED PARUL ARVINDBHAI SHAH Non Executive Director Any other transaction Hire charges 40.00 NA 37.98 0.00 0.00
7 ARVIND PORT AND INFRA LIMITED PARUL ARVINDBHAI SHAH Non Executive Director Any other transaction Purchase of Barge 600.00 NA 400.00 0.00 0.00
Total value of transaction during the reporting period 579.09