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PORT LOGISTICS LIMITEDSMEEquity2025-04-012026-03-312026-05-272026-05-21INRLakhsHalf YearlyYearlyGeographical2026-05-2716:00:002026-05-2719:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-03-31https://www.braceport-logistics.com/wp-content/uploads/2023/09/Policy-on-RPT.pdftrue1falseCompany is not having information in this regard2025-10-012026-03-31AuditedStandalone2868600009327000296187000231756000001427700087500020820001944200026843200027755000-312000274430009528000-1953000757500001986800000001986800010200019970000113012000101.761.76001.761.760.0065.5732.361) These audited standalone financial results of the Company 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> <BR> 2) These audited standalone financial results have been reviewed by the Audit Committee at its meeting held on May 27, 2026 and have been approved by Board of Directors at its meeting held on May 27, 2026. These audited standalone financial results have been audited 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 opinion on these audited standalone financial results. <BR> <BR> 3) The Company is primarily engaged in providing "integrated logistics solutions, other specialised logistics services and logistics operations". The Company 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> <BR> 4) On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under “Exceptional items” in the standalone statement of profit and loss for the half year and year ended March 31, 2026. The incremental impact consisting of gratuity of INR 2.73 lacs and long-term compensated absences of INR 0.39 lacs primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. <BR> <BR> 5) On May 15, 2025, The Company has incorporated a foreign associate named 'AllGlobal Logistics Inc.' in Markham ON, Canada. As at the year end, the company is in the process of making the overseas direct investment (ODI) outward remittance to the said associate and the associate company has not yet started its operations till the year end. <BR> <BR> 6) The Board of Directors of the Company at their meeting held on February 17, 2026 had declared an interim dividend of INR 0.85 per equity share (face value of INR 10.00 per equity share) and paid during the half year. <BR> <BR> 7) The Board of Directors of the Company at their meeting held on May 27, 2026 have recommended to Members for their approval, Final Dividend of INR 1.00 per equity share (face value of INR 10.00 per equity share) for the financial year ended March 31, 2026. <BR> <BR> 8) The previous period/year's figure have been regrouped/ reclassified wherever considered necessary to make them comparable with those of the current's period/year's classification, none of which it believes to be material, hence no additional disclosure are 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Issues2024-08-222440960002026-03-31falsefalsefalsefalsefalseSACHIN ARORAManaging DirectorNEW DELHI2026-05-27Working Capital RequirementsN.A16100000001610000000General Corporate PurposeN.A449340000449340000Issue ExpensesN.A381620000372330000