SICALLOG2023-10-012023-12-31 SICALLOG2023-10-012023-12-31 SICALLOG2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SICALLOG2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member SICALLOG2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SICALLOG2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member SICALLOG2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 520086 SICALLOG NOTLISTED Sical Logistics Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-02-06 INR Lakhs Third quarter 14:30:00 16:30:00 2024-02-13 2024-02-13 Not applicable Single segment Integrated logistics services 2023-10-01 2023-12-31 Unaudited Consolidated 453700000.00 21400000.00 475100000.00 0.00 0.00 0.00 58200000.00 105300000.00 113600000.00 355100000.00 632200000.00 -157100000.00 272700000.00 115600000.00 2300000.00 0.00 2300000.00 0.00 113300000.00 0.00 0.00 0.00 0.00 113300000.00 0.00 113300000.00 109700000.00 3600000.00 652500000.00 10 1.68 1.68 0.00 0.00 1.68 1.68 a) The unaudited financial results for the quarter and nine months ended December 31, 2023, have been reviewed and recommended by the audit committee and approved by the board of directors of the Company at their respective meetings held on February13, 2024. It has been prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time. b) The Company is primarily engaged in providing integrated logistics services which is considered as a single business segment in terms of segment reporting as per Ind AS 108. The services are not rendered outside India. Hence, no separate geographical segments to be reported on. c) Interest on borrowings are duly considered under finance costs in accordance with the approved resolution plan. d) Exceptional item considered for the year ended March 31, 2023 relates to ensure that the books of accounts reflects the admitted liabilities as per the NCLT order dated December 08, 2022, the Company has restated the balances as at January 11, 2023 and also has made impairment allowance for certain assets based on the management's evaluation of recoverability/ value in use of these assets to the tune of Rs.79,272 lakhs during the previous year. Further, during the quarter ended December 31, 2023, the management has reversed certain provisions to the tune of Rs.359 lakhs based on its internal assessment of the expected cash outflows and the same has been disclosed under exceptional items. e) During the quarter ended December 31, 2023, the Company has increased its shareholding in one of its subsidary named Patchems Private Limited by acquiring shares from the non-controlling shareholders, resulting it being an 100% subsidiary of the Company. f) During the quarter ended December 31, 2023, Develecto Mining Limited ( DML ) ceased to be a subsidiary of the Company. Pursuant to an agreement among the shareholders of DML, the Company has relinquished its rights in further issue of shares by DML. Consequently, DML has not been consolidated during the quarter ended December 31, 2023. Further, gain of Rs 2,368 lakhs arising on account of such loss of control has been treated as exceptional item. g) Figures pertaining to the previous periods have been regrouped, reclassified and rearranged wherever necessary. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 1768700000.00 119200000.00 1887900000.00 0.00 0.00 0.00 185400000.00 315400000.00 371800000.00 1474100000.00 2346700000.00 -458800000.00 344700000.00 -114100000.00 19500000.00 0.00 19500000.00 0.00 -133600000.00 0.00 0.00 0.00 0.00 -133600000.00 0.00 -133600000.00 -111600000.00 -22000000.00 652500000.00 10 -1.71 -1.71 0.00 0.00 -1.71 -1.71 Cost of services 303600000.00 Other expenses 51500000.00 Cost of services 1307700000.00 Other expenses 166400000.00