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DISTRIPARKS LIMITEDSMEEquity2025-04-012026-03-312026-05-072026-04-30INRLakhsQuarterlyFourth quarterMulti segment2026-05-0712:20:002026-05-0713:45:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated53365010005069500053871960000409777000196710003491870001390230003856810003380633000468397200070322400025700070348100092754000-262930006646100006370200000000637020000373700064075700060587600031144000608584000321730004996438000101.221.22001.221.222025-04-012026-03-31AuditedConsolidated221181650001762380002229440300002049749000183720001338440000592686000152654700013913231000194390250002855378000-274190002827959000541505000-30710800023439700002593562000000025935620002779000259634100025565520003701000025585320003780900049964380001005.125.12005.125.12Operating Expenses2986561000Other Expenses394072000Operating Expenses12225339000Other Expenses1687892000184752800002915820005033355000654380000003891550000389155000025976490003642990003071915300013212400096990300026561010001891570002371800004375200038826310003577730004372528000127763000352194440004996438000179314070002292784500025346520002546249700021258990000003083528000520942700015794000019806100055654280007946820002744780001681276000195575400070223700034526730006755790005831900049480004191519000975694700035219444000Right of use assets3044307000Other Financial Assets610756000Income Tax assets (net)236487000Other non current assets364299000Other financial assets43752000Other current assets308310000Contract Assets49463000Lease Liablilities3083528000Contract Liabilities194661000Other financial liabilities507576000Other current liabilities221966000Lease Liabilities453613000Inter-modal container logistics3927042000Cold-chain logistics and distribution1409459000Other Income, Exceptional Item & Share of Profit0Inter-modal container logistics16129465000Cold-chain logistics and distribution5988700000Other Income, Exceptional Item & Share of Profit0533650100022118165000533650100022118165000Inter-modal container logistics732980000Cold-chain logistics and distribution19886000Other Income, Exceptional Item & Share of Profit42543000Inter-modal container logistics3045606000Cold-chain logistics and distribution59262000Other Income, Exceptional Item & Share of Profit1272520007954090003232120000919280004041610007034810002827959000Inter-modal container logistics25422777000Cold-chain logistics and distribution9796667000Other Income, Exceptional Item & Share of Profit035219444000035219444000Inter-modal container logistics5841474000Cold-chain logistics and distribution3915473000Other Income, Exceptional Item & Share of Profit09756947000097569470005896300001837200031092000103909000-29271000-59797000-69784000000224853000001526547000012402000-158630001473560008776700000-32120000-8761000000-6718000-17035000024590620005287021000-596487000000046905340000009249800000001639300011632170000000000000001985000000000232300000-1256849000000000004103630001195773000662618000166568600026654100000-338025500053430000053430000135727000189157000-5687000-42280001950000144900037370002779000AuditedQualified opinionS R Batliboi and Co LLPtrue2027-07-3122294403000222944030001943902500019439025000259356200025935620005.125.123521944400035219444000975694700097569470002546249700025462497000The Company is in process of setting up a new ICD project in Jaipur and has acquired land parcels of 21.4 acres at a consideration of Rs. 2327.64 lakhs including land development cost and incurred further expense of Rs.1074.72 lakhs on the project as at March 31 2026. Further, the Company also entered into an arrangement with an individual to acquire additional land parcels required by the Company to complete the project, against which an amount aggregating to Rs. 866.25 lakhs was paid by the Company. As per such arrangement, the individual was required to acquire various small land parcels, ensure required regulatory compliances and sell the land to the Company at the prevailing market price <br></br> <br></br> During the year ended March 31 2024 the said arrangement was challenged by the Initiating Officer Income Tax, Benami Property Unit Jaipur who alleged these arrangements transactions were covered under the Prohibition of Benami Property Transactions Act 1988 the PBPT Act and referred the matter to the Adjudicating Authority of the PBPT Act New Delhi. Income-tax department also provisionally attached the properties, which were acquired by the individual in tranches from such amount paid by the Company under the abovementioned arrangement <br></br> <br></br> Further, the Company received an order dated April 21 2025 from the Adjudicating Authority, where the Adjudicating Authority confirmed the provisional attachment orders previously issued by the Initiating Officer with respect to the land parcels held by the individual thereby holding the aforesaid property to be Benami Property and the individual as Benamidar and the Company as Beneficial Owner. The Company filed an appeal against the said order with the Appellate Tribunal on June 06 2025 which is pending for disposal and the next date of hearing is July 16 2026 <br></br> <br></br> The Company also received notices on October 17 2025 under Section 27 subsection 1 of PBPT Act. However as the confiscation proceedings under Section 27 subsection 1 are subject to the outcome of pending appeal with Honble Tribunal ie SAFEMA the Company made a request to the Adjudicating Authority for keeping the confiscation proceedings in abeyance till such time, as per the provisions of Section 46 of the PBPT Act. The next date of hearing is July 23 2026 <br></br> <br></br> Pending final outcome of the same and based on its assessment and legal opinion obtained, the Company does not believe any provision is required in respect of advance of Rs. 866.25 lakhs paid to the individual and potential consequences that may arise from proceedings stated above <br></br> Also the Company does not foresee any impact on the amount spent on the project till date and no material adjustments are likely to arise in these consolidated financial results in this regard <br></br> <br></br> The auditors in their report have stated that considering the status of the matter as more fully discussed above they are unable to comment on the provisions if any that may be required related to recovery of said advances and or potential consequences in respect of the proceedings in these audited consolidated financial results <br></br> Qualified opinionRepetitiveNot ApplicableThe matter is subject to ongoing legal proceeding, the impact of which is currently not ascertainable as described in the notes to the consolidated financial results statements.Not ApplicableAuditors have already commented in their report on the statement of audited consolidated financials results for the quarter and year ended March 31 2026 and on the consolidated financial statements for the year ended March 31 2026Prem Kishan Dass GuptaKartik AiyerAnil AggarwalAmit Gupta Partner S R Batliboi and Co LLP Statutory AuditorsNANew Delhi2026-05-07