BLUEWATER2025-10-012026-03-31BLUEWATER2026-03-31BLUEWATER2025-03-31BLUEWATER2025-04-012026-03-31BLUEWATER2025-10-012026-03-31in-capmkt:OtherExpenses1MemberBLUEWATER2025-10-012026-03-31in-capmkt:OtherExpenses2MemberBLUEWATER2025-04-012026-03-31in-capmkt:OtherExpenses1MemberBLUEWATER2025-04-012026-03-31in-capmkt:OtherExpenses2MemberBLUEWATER2026-03-31OtherCurrentLiabilitiesDomain1BLUEWATER2026-03-31OtherNoncurrentAssetsDomain1BLUEWATER2026-03-31OtherCurrentAssetsDomain1BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain1BLUEWATER2025-09-30RelatedPartyTransactionDomain1BLUEWATER2026-03-31RelatedPartyTransactionDomain1BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain2BLUEWATER2025-09-30RelatedPartyTransactionDomain2BLUEWATER2026-03-31RelatedPartyTransactionDomain2BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain3BLUEWATER2025-09-30RelatedPartyTransactionDomain3BLUEWATER2026-03-31RelatedPartyTransactionDomain3BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain4BLUEWATER2025-09-30RelatedPartyTransactionDomain4BLUEWATER2026-03-31RelatedPartyTransactionDomain4BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain5BLUEWATER2025-09-30RelatedPartyTransactionDomain5BLUEWATER2026-03-31RelatedPartyTransactionDomain5BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain6BLUEWATER2025-09-30RelatedPartyTransactionDomain6BLUEWATER2026-03-31RelatedPartyTransactionDomain6BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain7BLUEWATER2025-09-30RelatedPartyTransactionDomain7BLUEWATER2026-03-31RelatedPartyTransactionDomain7BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain8BLUEWATER2025-09-30RelatedPartyTransactionDomain8BLUEWATER2026-03-31RelatedPartyTransactionDomain8BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain9BLUEWATER2025-09-30RelatedPartyTransactionDomain9BLUEWATER2026-03-31RelatedPartyTransactionDomain9BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain10BLUEWATER2025-09-30RelatedPartyTransactionDomain10BLUEWATER2026-03-31RelatedPartyTransactionDomain10BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain11BLUEWATER2025-09-30RelatedPartyTransactionDomain11BLUEWATER2026-03-31RelatedPartyTransactionDomain11BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain12BLUEWATER2025-09-30RelatedPartyTransactionDomain12BLUEWATER2026-03-31RelatedPartyTransactionDomain12BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain13BLUEWATER2025-09-30RelatedPartyTransactionDomain13BLUEWATER2026-03-31RelatedPartyTransactionDomain13BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain14BLUEWATER2025-09-30RelatedPartyTransactionDomain14BLUEWATER2026-03-31RelatedPartyTransactionDomain14BLUEWATER2025-10-012026-03-31RelatedPartyTransactionDomain15BLUEWATER2025-09-30RelatedPartyTransactionDomain15BLUEWATER2026-03-31RelatedPartyTransactionDomain15BLUEWATER2025-10-012026-03-31AuditorDomain1BLUEWATER2026-03-31Statement1BLUEWATER2025-10-012026-03-31Statement1BLUEWATER2026-03-31StatementDynamic1I1Statement1BLUEWATER2026-03-31StatementDynamic1I2Statement1BLUEWATER2026-03-31StatementDynamic1I3Statement1BLUEWATER2026-03-31StatementDynamic1I4Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000BLUEWATERNOTLISTEDINE0X3M01010Blue Water Logistics LimitedSMEEquity2025-04-012026-03-312026-05-202026-05-12INRLakhsHalf YearlyYearlySingle segmentLogistics2026-05-2016:00:002026-05-2017:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-05-20https://bwl.co.in/wp-content/uploads/2025/09/2.Policy-on-Dealing-with-Related-Party-Transactions.pdftrue1falseNot Applicable2025-10-012026-03-31AuditedStandalone2477495000243700024799320000008248400032109000311310002111297000225702100022291100002229110000222911000549230002200000571230001657880000001657880001657880001100000001015.7715.770.01330.0030.07941 The above Financial Results which are published in accordance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 have been reviewed and recommended by the Audit Committee and have been approved by the Board of Directors at its Meeting held on May 20, 2026. <BR> 2 The Statutory Auditors of the Company have carried out the Audit of the above financial results of the Company and have expressed an unmodified opinion on these results. <BR> 3 The company operates in a single segment i.e. Integrated logistics end to end services to the customers in the area of Sea Freight, Air freight, Transportation and custom house accordingly, the reporting under AS17 Segment reporting are Not applicable to the company. <BR> 4 Previous period figures have been re-grouped / re-classified wherever necessary, to conform to current period's classification in order to comply with the requirements of the amended Schedule III to the Companies Act, 2013 effective 1st April 2021. <BR> 5 As the company is listed on SME Platform of NSE, it has been exempted from the applicability of IND-AS as per the proviso to rule 4 of companies (Indian Accounting Standards) Rules, 2015 <BR> 6 The Financial results have been prepared in accordance with the accounting standard as notified under section 133 of the Companies Act 2013 (Act), read with the relevant rules made thereunder and other accounting principles generally accepted in India. <BR> <BR> 7 The results for the period or year ended March 31st, 2026 are available on the National Stock Exchange of India Limited website (URL: www.nseindia.com) and also on the company's website www.bwl.co.in <BR> 8 Internal Audit of Financial results for the Quarter ended on 31 March 2026 has been conducted by the Internal Auditor of the Company. <BR> 9 As the company do not have any Holding or Subsidiary or Joint or Venture Associate concern, no reporting has been made in this regard. <BR> 10 There are no investor complaints received or pending as on 31st March, 2026. <BR> 11 The figure for the quarter and half year ended 31st March 2026 are the balancing figures between the audited figures in respect of full financial year and the published unaudited year to date figures up to the third quarter and 1st half year of the relevant financial year respectively, which were subjected to limited reviewed. <BR> 2025-04-012026-03-31AuditedStandalone38602050003126000386333100000012299700046855000574760003297480000352480800033852300003385230000338523000824050004047000864520002520710000002520710002520710001100000001070095800023.9723.970.01330.00440.0822Operating Expenses2087394000Other Expenses23903000Operating Expenses3233565000Other Expenses639150001100000007009580000810958000002508440003338000032410002574230008244560002312300032418500034730800032115000827040001286583000235496400021555200005873000006550800040000034019000000033760005017900039374500000141433500015680300009075600029932500019612190002354964000Other Current Liabilites32115000Other non-current assets50179000Other current assets2993250004685500057476000000001535000001058660000-962861000-166131000202813000133960000-912783000-806917000-46839400000-181700063976000-68000-53425500000-5342550000000000002634270000644460000000018170000-87870000-33484300000-3348430003568750000075799800050006000046855000001018012000001018012000148914000680001489820007820000156802000BLUE WATER LOGISTICS LIMITED******Supriya Mishra******DirectorLoanNA01607200016072000BLUE WATER LOGISTICS LIMITED******Moonglade Shipping And Logistics Private Ltd******Relative of the DirectorSale of goods or servicesNA126339000467600064678000BLUE WATER LOGISTICS LIMITED******Madhusmita Mohanty******DirectorLoanNA010830001083000BLUE WATER LOGISTICS LIMITED******Madhusmita Mohanty******DirectorAdvanceNA033760003376000BLUE WATER LOGISTICS LIMITED******Madhusmita Mohanty******DirectorPurchase of goods or servicesNA4074700000BLUE WATER LOGISTICS LIMITED******Madhusmita Mohanty******DirectorRemunerationNA24000003030000BLUE WATER LOGISTICS LIMITED******Supriya Mishra******DirectorRemunerationNA24000003060000BLUE WATER LOGISTICS LIMITED******Laxmi Narayan Mishra******DirectorRemunerationNA24000003040000BLUE WATER LOGISTICS LIMITED******Lalit Panda******DirectorRemunerationNA24000002990000BLUE WATER LOGISTICS LIMITED******Priya Dholu******Company SecretaryRemunerationNA150000250000BLUE WATER LOGISTICS LIMITED******Mohammed Jaffar******Chief Financial OfficerRemunerationNA300000470000BLUE WATER LOGISTICS LIMITED******Bhumika Mishra******Daughter of Laxmi Narayan MishraAny other transactionSalariesNA450000750000BLUE WATER LOGISTICS LIMITED******Sandip Kumar Dwibedy******Brother of Director ( Supriya Mishra )Any other transactionSalariesNA13250001110000BLUE WATER LOGISTICS LIMITED******BWL Express Cargo Limited******Relative of the DirectorAdvanceNA115700070090007009000BLUE WATER LOGISTICS LIMITED******BWL Express Cargo Limited******Relative of the DirectorAny other transactionAdavance RecoveredNA115700070090007009000181225000AuditedtrueM/s. M B Jajodia & Associatestrue2026-07-31Public Issues2025-05-294050000002026-03-31falsefalseNot ApplicableThe committee had noted that there is no deviation/variationNo CommentsLalit PandaManaging DirectorHyderabad2026-05-20Funding of capital expenditure requirements by purchase of Vehicles and its body buildingNA10517300001051730000Funding Working Capital Requirements of our CompanyNA20000000002000000000General corporate purposesNA517020000517020000Issue related ExpensesNA481250000481250000