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INDIA LIMITEDMain BoardEquity2026-04-012027-03-312026-10-262026-10-19INRMillionsQuarterlySecond quarterSingle segmentAsset Pooling and Supply chain solutions2026-10-2617:00:002026-10-2618:30:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-08-22https://www.leapindia.net/disclosure-under-reg%20-46true1falseNot Applicable2026-07-012026-09-30UnauditedStandalone17324600007128000018037400000127530000-22100002001200001865200005289200004524800001493360000310380000-684900002418900000613200006132000001805700000000180570000-332000017725000044054000010.430.43000.430.431 The standalone unaudited financial results ("financial results") of LEAP India Limited ('the Company') have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). <br /> <br /> 2 These financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 26 October 2026. <br /> <br /> 3 "Pursuant to the approval accorded by the Operational Committee of Leap India Limited at its meeting held on 26 August 2026, the Company approved an equity contribution of USD 9,99,999.99 to LEAP MENA Holdings Limited, UAE, its wholly owned subsidiary, to be remitted in one or more tranches. <br /> <br /> 4 "The Company had completed its Initial Public Offer (IPO) of 155,974,840 equity shares of face value of Rs. 1 each at an issue price of Rs. 159 per share (including a share premium of Rs. 158 per share) on 14 August, 2026 and the mix consisted of a fresh issue of 30,188,678 equity shares aggregating to Rs.4,800 million and an offer for sale of 125,786,162 equity shares by selling shareholders aggregating to Rs.20,000 million. The Company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 14 August 2026. <br /> <br /> Accordingly, these financial results for the quarter and half year ended 30 September 2026 have been drawn up for in accordance with the SEBI listing regulations. <br /> Further, the utilization of IPO proceeds has been tabulated in the PDF submitted to the Stock Exchange <br /> <br /> 5 "Subsequent to the half year ended 30 September 2026, as part of its strategic growth initiatives and business expansion strategy, the Company incorporated Vimprotech Private Limited, a wholly owned subsidiary, in India on 01 October 2026 and Total Integrated Packaging Solutions Limited, a wholly owned subsidiary, in India on 05 October 2026 <br /> " <br /> 6 The Chief Operating Decision Maker (CODM) monitors the operating results of the Company as a whole for the purpose of making decisions about resource allocation and performance assessment. The Company is engaged in the business of providing pooling of assets services. Thus, in the context of Ind AS 108 on Segment Reporting, it is considered to constitute a single primary segment, and there are no separate geographical segments. <br /> 7 The financial results for the quarter and half year ended 30 September 2025 have been certified by the management and approved by Board of Directors of the Company but have not been subject to limited review or audit. However, the management has exercised necessary diligence to ensure that the financial results for the quarter and the half year ended provide a true and fair view of the Company's affairs. <br /> 8 The above financial results of the Company for the quarter ended 30 September 2026 are available on the Company website (www.leapindia.net) and also on the website of BSE Limited ("BSE") (www.bseindia.com) and National Stock Exchange of India Limited ("NSE") (www.nseindia.com) where the shares of the Company are listed. <br /> 9 Figures for the previous period/ year have been regrouped/ reclassified wherever necessary to conform to the current period's classification. The impact of such regrouping/ reclassification is not material to the financial results. <br /> 2026-04-012026-09-30UnauditedStandalone342059000019598000036165700000226300000-721000038031000040675000010494800009241500002979780000636790000-68490000568300000014303000014303000004252700000000425270000-439000042088000044054000011.011.01001.011.01Contract labour66830000Repairs and maintenance58570000Rent13230000Insurance6790000Software28700000Marketing7050000Packing, freight and transport182940000Professional fees19410000Impairment losses on financial assets40280000Others28680000Contract labour130700000Repairs and maintenance123950000Rent22440000Insurance14860000Software57200000Marketing18430000Packing, freight and transport383230000Professional fees41400000Impairment losses on financial assets86750000Others4519000015461930000000147735000057300000000018021300001802130000192980000189401200003728700001100110000227887000017396400004200002530000307200005152290000190643000074315900000026371710000440540000147157800001515632000015156320000260279000055673000031595200000566310000372583000033465900002377400007567400009944800002954460000729553000016822000025810000748956000011215390000263717100001 The standalone unaudited financial results ("financial results") of LEAP India Limited ('the Company') have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). <br /> 2 These financial results of the Company have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 26 October 2026. <br /> 3 "Pursuant to the approval accorded by the Operational Committee of Leap India Limited at its meeting held on 26 August 2026, the Company approved an equity contribution of USD 9,99,999.99 to LEAP MENA Holdings Limited, UAE, its wholly owned subsidiary, to be remitted in one or more tranches. <br /> " <br /> 4 "The Company had completed its Initial Public Offer (IPO) of 155,974,840 equity shares of face value of Rs. 1 each at an issue price of Rs. 159 per share (including a share premium of Rs. 158 per share) on 14 August, 2026 and the mix consisted of a fresh issue of 30,188,678 equity shares aggregating to Rs.4,800 million and an offer for sale of 125,786,162 equity shares by selling shareholders aggregating to Rs.20,000 million. The Company's equity shares were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 14 August 2026. <br /> <br /> Accordingly, these financial results for the quarter and half year ended 30 September 2026 have been drawn up for in accordance with the SEBI listing regulations. <br /> Further, the utilization of IPO proceeds has been tabulated below:" <br /> Rs. in million <br /> Objects of the Offer Utilization planned "Utilized upto <br /> 30 September 2026" "Unutilized amount as on <br /> 30 September 2026 <br /> (Refer note a,b and c)" <br /> Prepayment or repayment of all or a portion of certain outstanding borrowings availed by the Company 3,600.00 3,596.10 3.90 <br /> General corporate purposes 982.86 316.04 666.82 <br /> Issue related expenses 217.14 83.64 133.50 <br /> Total 4,800.00 3,995.77 804.23 <br /> <br /> "Note a: Retained in Escrow Rs. 256.22 million <br /> Note b: IPO proceeds of Rs. 450.09 million remaining unutilised as at 30 September 2025 have been temporarily invested in fixed deposits with scheduled commercial banks. <br /> Note c: Held in monitoring account Rs. 97.92 million" <br /> <br /> 5 "Subsequent to the half year ended 30 September 2026, as part of its strategic growth initiatives and business expansion strategy, the Company incorporated Vimprotech Private Limited, a wholly owned subsidiary, in India on 01 October 2026 and Total Integrated Packaging Solutions Limited, a wholly owned subsidiary, in India on 05 October 2026 <br /> " <br /> 6 The Chief Operating Decision Maker (CODM) monitors the operating results of the Company as a whole for the purpose of making decisions about resource allocation and performance assessment. The Company is engaged in the business of providing pooling of assets services. Thus, in the context of Ind AS 108 on Segment Reporting, it is considered to constitute a single primary segment, and there are no separate geographical segments. <br /> 7 The financial results for the quarter and half year ended 30 September 2025 have been certified by the management and approved by Board of Directors of the Company but have not been subject to limited review or audit. However, the management has exercised necessary diligence to ensure that the financial results for the quarter and the half year ended provide a true and fair view of the Company's affairs. <br /> 8 The above financial results of the Company for the quarter ended 30 September 2026 are available on the Company website (www.leapindia.net) and also on the website of BSE Limited ("BSE") (www.bseindia.com) and National Stock Exchange of India Limited ("NSE") (www.nseindia.com) where the shares of the Company are listed. <br /> 9 Figures for the previous period/ year have been regrouped/ reclassified wherever necessary to conform to the current period's classification. The impact of such regrouping/ reclassification is not material to the financial results. <br /> Investments96040000Loans1410600000Other financial assets68630000Income tax assets (net)226860000Capital advances192980000Security deposits16870000Insurance claims receivable5120000Bank deposits with remaining maturity of less than twelve months^0Other receivable [Refer notes 19(a) and 40]8730000Advances to suppliers68050000Advance to employee800000Prepaid expenses29800000Initial public offering expenses recoverable904740000Balance with government authorities903040000Lease liabilities556730000Lease liabilities528730000Payable for capital goods513850000Employee related payables32430000Other payables1879450000Statutory dues payable122310000Deferred revenue38790000Contract liabilities0Advance from customers6660000Other liabilities460000475240000-128110000-57500000-19900000000147070000093671000001049480000000000047300000-9175000000029520000024056900002973990000000-40810000030148000000210600000000003178500002263120000000000000000000000473000001840000-1959760000004582860000000009667200004032380000320440000056651000000630250000168529000001685290000543500001739640000- Remeasurements of the defined benefit plan-4440000-4440000- Remeasurements of the defined benefit plan-5860000-5860000-1120000-1470000A00A0000-3320000-4390000LEAP INDIA LIMITED******Mr. Sunu Mathew******Managing Director, Chairperson and CEO and PromoterRemuneration35000000NONE1824000000LEAP INDIA LIMITED******Mr. Sunu Mathew******Managing Director, Chairperson and CEO and PromoterAny other transactionReimbursement of expenses on behalf of the Company2000000NONE94000000LEAP INDIA LIMITED******Mr. Sunu Mathew******Managing Director, Chairperson and CEO and PromoterAny other transactionRent paid2640000NONE55000000LEAP INDIA LIMITED******Mrs. Bindu Mathew******Promoter GroupAny other transactionRent paid2640000NONE55000000LEAP INDIA LIMITED******Mr. Akshat Mathew******Promoter GroupRemuneration11110000NONE190000000LEAP INDIA LIMITED******Plenova Supply Chain Private Limited******Promoter GroupAny other transactionRent paid1950000NONE1300000129470000138900000In case monies are due to either party as a result of the transaction, negative balance indicates Amount Payable and positive balance indicates Amount ReceivableLEAP INDIA LIMITED******Plenova Supply Chain Private Limited******Promoter GroupAny other transactionPurchase of stock-in-trade1500000000NONE7673000000Amount mentioned in field 'Value of Transaction approved by Audit Committee' i.e. For Sr. 07 represents aggregare value of transaction approved by Audit Committee for transactions from Sr. 07 to Sr. 09LEAP INDIA LIMITED******Plenova Supply Chain Private Limited******Promoter GroupAny other transactionPurchase of property, plant and equipment0NONE59397000051580000142410000Closing balance mentioned in the field viz. in case monies are due to either party as a result of the transaction,for Sr. No. 08 represents the aggregate closing balance for transactions of Sr. No. 07 to 08. In case monies are due to either party as a result of the transaction, negative balance indicates Amount Payable and positive balance indicates Amount Receivable.LEAP INDIA LIMITED******Plenova Supply Chain Private Limited******Promoter GroupAny other transactionPurchase of servcies0NONE3469000000LEAP INDIA LIMITED******Taron Material Handling Equipments Private Limited******Subsidiary companyAny other transactionRent expenseNONE61000001881000029510000In case monies are due to either party as a result of the transaction, negative balance indicates Amount Payable and positive balance indicates Amount Receivable. 'Value of Transaction approved by Audit Committee' is Not Applicable since transaction is with Wholly Owned Subsidiary.LEAP INDIA LIMITED******Taron Material Handling Equipments Private Limited******Subsidiary companyAny other transactionRent incomeNONE1460000134500004720000In case monies are due to either party as a result of the transaction, negative balance indicates Amount Payable and positive balance indicates Amount Receivable 'Value of Transaction approved by Audit Committee' is Not Applicable since transaction is with Wholly Owned Subsidiary.LEAP INDIA LIMITED******Taron Material Handling Equipments Private Limited******Subsidiary companyAny other transactionInterest income on loanNONE5722000013554400001410600000Inter-corporate deposit0.095 yearsUnsecuredManage subsidiary OperationsIn case monies are due to either party as a result of the transaction, negative balance indicates Amount Payable and positive balance indicates Amount Receivable 'Value of Transaction approved by Audit Committee' is Not Applicable since transaction is with Wholly Owned Subsidiary.LEAP INDIA LIMITED******Taron Material Handling Equipments Private Limited******Subsidiary companyAny other transactionCorporate guaranteeNONE589500002010000000In case monies are due to either party as a result of the transaction, negative balance indicates Amount Payable and positive balance indicates Amount Receivable 'Value of Transaction approved by Audit Committee' is Not Applicable since transaction is with Wholly Owned Subsidiary.LEAP INDIA LIMITED******Taron Material Handling Equipments Private Limited******Subsidiary companyAny other transactionShare based payment expense (net)NONE3655000000 'Value of Transaction approved by Audit Committee' is Not Applicable since transaction is with Wholly Owned Subsidiary.LEAP INDIA LIMITED******LEAP GULF Company******Subsidiary companyInvestmentNONE21060000021060000LEAP India Limited has subscribed to Share Capital of LEAP Gulf Company 'Value of Transaction approved by Audit Committee' is Not Applicable since transaction is with Wholly Owned Subsidiary.Taron Material Handling Equipments Private Limited******Plenova Supply Chain Private Limited******Enterprise over which Directors are able to exercise significant influenceAny other transactionRent ReceivedNA1020000110000180000 'Value of Transaction approved by Audit Committee' is Not Applicable is Approval of Audit Committee of LEAP India Limited is Not Required911230000Public Issues2026-08-1248000000002026-09-30trueIndia Ratings & Research Private LimitedfalseNANANAMr. Sunu MathewManaging DirectorMumbai2026-10-26Repayment / prepayment, in full or in part, of certain borrowings availed of by our CompanyNA3600000000035961000000General Corporate PurposesNA98286000003160400000Issue Related ExpensesNA2171400000836400000This INR 83.64 Mn has been reimbursed by Company against payment made from the internal/own source