BRACEPORT2025-04-012025-09-30BRACEPORT2025-09-30BRACEPORT2025-03-31BRACEPORT2025-04-012025-09-30in-capmkt:OtherExpenses1MemberBRACEPORT2025-04-012025-09-30in-capmkt:ReportableSegments1MemberBRACEPORT2025-04-012025-09-30in-capmkt:ReportableSegments1MemberBRACEPORT2025-04-012025-09-30in-capmkt:ReportableSegments1MemberBRACEPORT2025-09-30in-capmkt:ReportableSegments1MemberBRACEPORT2025-04-012025-09-30in-capmkt:ReportableSegments1MemberBRACEPORT2025-09-30in-capmkt:ReportableSegments1MemberBRACEPORT2025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1BRACEPORT2025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000BRACEPORTNOTLISTEDINE0R4Z01018BRACE PORT LOGISTICS LIMITEDSMEEquity2025-04-012026-03-312025-11-132025-11-07INRLakhsHalf YearlyHalf yearlyGeographical2025-11-1316:00:002025-11-1317:30:00trueCash Flow IndirectNot applicable2025-04-012025-09-30UnauditedConsolidated329407000659200033599900027157100000113010001082000196300016432000302349000336500000336500008851000-94000875700002489300000002489300040002489700024893000040000113012000102.22.2002.22.20.00010.1680.2582Explanatory notes to the statement of unaudited consolidated financial results for the half year ended September 30, 2025 <BR> 1. These unaudited consolidated financial results of the Group have been prepared in accordance with the Indian Accounting Standards as prescribed under Section 133 of the Companies Act 2013, as amended, read with the relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("the Regulations"). <BR> 2. Result for the half year September 30, 2025 are in compliance with Indian Accounting Standard (Ind-AS), Consequently, result for the Half year ended September 30, 2024 have been restated to comply with Ind-AS to make them comparable. <BR> 3. These unaudited consolidated financial results have been reviewed by the Audit Committee at its meeting held on November 13, 2025 and have been approved by Board of Directors at its meeting held on November 13, 2025. These unaudited consolidated financial results have been reviewed by the statutory auditors of the company in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("the Regulations"). The statutory auditors have issued an unmodified conclusion on these unaudited consolidated financial results. <BR> 4. The Group is primarily engaged in providing "integrated logistics solutions, other specialised logistics services and logistics operations". The Group has only one reportable segment i.e., 'providing integrated logistics solutions, other specialised logistics services and logistics operations' and accordingly disclosures as per IND AS 108 "Operating Segments" are not applicable. <BR> 5. On May 15, 2025, The Holding Company has incorporated a foreign associate named 'AllGlobal Logistics Inc.' in Markham ON, Canada. As at the period end, the holding company is in the process of making the overseas direct investment (ODI) outward remittance to the said associate. <BR> 6. Transition to Ind-AS: <BR> During the year ended ended March 31, 2025, The Group has adopted Ind AS. For all periods upto and including the half year ended September 30, 2024, the Group prepared its consolidated financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and complied with accounting standards as notified under Section 133 of the Companies Act 2013, read together with rule 7 of the Companies (Accounts) Rules, 2014 (‘previous GAAP’ or ‘IGAAP’) to the extent applicable and the presentation requirements of the Companies Act, 2013. The transition of Ind AS was carried out in accordance with Ind AS 101, with April 01, 2023 being the date of transition. <BR> 7. Reconciliation of net profit as per previous GAAP and total comprehensive income as per Ind AS <BR> <BR> Particulars Notes Half Year ended <BR> September 30, 2024 <BR> Net profit as per previous GAAP 360.20 <BR> Adjustments <BR> Depreciation on property, plant and equipment 6.70 <BR> Tax impact on adjustments i (1.68) <BR> Effect of remeasurement of the defined benefit plan (net of tax) ii 2.04 <BR> Net profit as per Ind AS 367.26 <BR> Effect of remeasurement of the defined benefit plan (net of tax) ii (2.04) <BR> Total comprehensive income as per Ind AS 365.22 <BR> <BR> Notes to first-time adoption of Ind-AS <BR> <BR> i. Deferred Tax: Previous GAAP required deferred tax accounting using the income statement approach, which focuses on differences between taxable profits and accounting profits for the period. Ind AS 12 requires entities to account for deferred taxes using the balance sheet approach, which focuses on temporary differences between the carrying amount of an asset or liability in the balance sheet and its tax base. The application of Ind AS 12 approach has resulted in recognition of deferred tax on new temporary differences which was not required under previous GAAP. <BR> <BR> In addition, the various transitional adjustments lead to temporary differences. According to the accounting policies, the Group has to account for such differences. Deferred tax has been recognised on such temporary differences. <BR> ii. Remeasurement of the defined benefit plan: Ind AS 19 Employee Benefits requires the impact of re-measurement in net defined benefit liability (asset) to be recognized in other comprehensive income (OCI). Re-measurement of net defined benefit liability (asset) comprises actuarial gains and losses. This was being recognised in the statement of profit and loss in Statement of profit and loss in previous GAAP.OTHER EXPENSES1643200021169000000028505000000004377100043771000150000174000937690000011419000053648000105805000310002302200029669600007798100037467700000468446000113012000306596000419608000419608000195300000001953000154100000034940001253000485900030417000352760008000003732900057190001800022780000453440000048838000468446000LOGISTICS329407000329407000329407000LOGISTICS3473200034732000108200033650000LOGISTICS4684460004684460000468446000LOGISTICS46844600046844600004684460001082000027320000106720000-12436000003743000011880000196300002430000-1660000-1664000040740000000025700003540000371900000001127600002591400000000000037790000001093500000000000001600000025480000-738000-128880000000000005880000030300000-8910001213500092000122270004142100053648000Remeasurement gain/(loss) of the defined benefit plan16000160004000Exchange differences in translating the financial information of foreign operations-8000-800004000