5448332026-04-012026-06-305448332026-04-012026-06-30in-capmkt:OtherExpenses1Member5448332026-04-012026-06-30in-capmkt:OtherExpenses2Member5448332026-04-012026-06-30in-capmkt:OtherExpenses3Memberiso4217:INRiso4217:INRxbrli:shares544833CMLLNOTLISTEDINE11XY01018Caliber Mining and Logistics LimitedMain BoardEquity2026-04-012027-03-312026-08-112026-08-03INRLakhsQuarterlyFirst quarterSingle segmentMining and Logistics2026-08-1104:00:002026-08-1107:40:00Not applicable2026-04-012026-06-30UnauditedConsolidated657050700019316000658982300001970006611000607544000280283000452304000485243900061993780003904450004395000394840000147810008245500097236000029760400000002976040000297604000002975970007000559418000105.535.53005.535.531. The above consolidated financial results have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors of Caliber Mining and Logistics Limited ("the Company") at their meetings held on August 11, 2026. The Statutory Auditors of the Company have carried out limited review on the unaudited consolidated financial results and issued unmodified report there on. <br /> 2. The above consolidated financial results have been prepared in accordance with the Indian Accounting Standards ("Ind AS") - 34 - Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standard) Rules, 2015 as amended from time to time and guidelines issued by the Securities and Exchange Board of lndia ("SEBI") <br /> 3. During the quarter ended June 30, 2026, the Company has undertaken Pre-IPO placements of 14,15,095 Equity Shares and 9,43,395 Equity Shares at a price of Rs.424.00 per Equity Share (including a premium of Rs.414.00 per Equity Share), aggregating to Rs.6,000.00 lakhs and Rs. 4,000.00 lakhs, respectively, as permitted under the applicable law. <br /> 4. Subsequent to quarter ended June 30, 2026, the Company has completed its Initial Public Offering (“IPO”) comprising a Fresh Issue of 94,33,962 Equity Shares of face value of Rs.10 each at an issue price of Rs.424.00 per Equity Share, aggregating to Rs.40,000.00 lakhs, and an Offer for Sale of 11,79,244 Equity Shares of face value of Rs.10 each by the Promoter Selling Shareholders, aggregating to Rs.5,000.00 lakhs. Pursuant to the IPO, the Equity Shares of the Company were listed on National Stock Exchange ("NSE") and Bombay stock Exchange ("BSE") on 24th July, 2026. <br /> Details of IPO Net Proceeds are as follows: <br /> Particulars Amount (Rs. In Lacs) <br /> Gross Proceeds from the Issue 40,000.00 <br /> Less: Estimated Issue related Expense (proportionate to company's share) 2,284.32 <br /> Net Proceeds 37,715.68 <br /> <br /> 5. Exceptional items for the earlier periods pertain to provision made for the year ended March 31,2026 towards employee benefits expense of Rs. 568.42 Lakhs on account of the implementation of the new labour codes with effect from November 21, 2025. <br /> 6. The Group has identified mining and logistics services as its only reportable segment as defined under Ind AS 108 - Operating Segment. Accordingly no Separate Segment information has been disclosed. <br /> 7. The figures for the Quarter ended March 31, 2026 are the balancing figures between audited figures in respect of full previous financial year and the unaudited, year-to-date figures up to third quarter ended December 31, 2025. <br /> 8. Attention is drawn to the fact that the Company was not mandatorily required to report and publish the results for the quarters ended 31 March 2026 and 30 June 2025. Comparative figures for the respective quarter ended 31 March 2026 and 30 June 2025 are the management certified information which were not subject to Limited review or audit by the statutory auditors. <br /> 9. The Company has made investment in two subsidiaries after June 30, 2025. Consequently, the Company was not required to prepare Consolidated Financial Results for the quarter ended June 30, 2025, as it did not have any subsidiary as on that date. Accordingly, the figures reported for the quarter ended June 30, 2025 represent the Standalone Financial Results of the Company. The Consolidated Financial Results for the current quarter include the financial results of the Company along with its subsidiaries, and hence are not comparable with the corresponding figures for the quarter ended June 30, 2025 to that extent. <br /> 10. As per regulation 46(2) of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015, Results are available on Company's website - www.cmll.inOB removal, excavation and transportation Expenses107187000Power & fuel expenses4082479000Other expenses662773000