ACSAL2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares ACSAL 2023-04-01 2024-03-31 INR Half yearly true Cash Flow Indirect Unaudited Standalone 60649000.00 1000.00 60650000.00 0.00 0.00 0.00 362000.00 6476000.00 12641000.00 13184000.00 32663000.00 27987000.00 0.00 27987000.00 0.00 27987000.00 5097000.00 2022000.00 7119000.00 20868000.00 0.00 0.00 0.00 20868000.00 20868000.00 88618000.00 10 2.89 2.89 0.00 0.00 0.00 1 The above said finanical results were reviewed by the Audit Committee and then approved by the Board of Directors at their respective Meetings held on 14th November 2023. 2 The Statements is prepread in accordance with the requirement of Accounting Standrads (AS) specified under section 133 of the Compnaies Act, 2013 read with rule 7 of the Companies (Accounts) Rules, 2014. 4 As per MCA Notificaiton dated 16th February, 2015 Companies whose shares are listed on SME exchnage as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulariton, 2009, are excempted from the compulsory requirement of adoption of IND-AS. 5 All activities of the company revolve around the main business and as such there is no separate reportable business segment and all the operations of the compnay are conducted within India as such there is no separate reportable geographical segment 6 The compnay is not having any subsidiary, associate or joint venutre, therefore, it has prepread only standalone results. 7 Earning Per share : Earning Per share is calculated on the weighted average of the share capital received by the compnay. Half yearly EPS is not annualised. 8 Statement of Assets and Liabilities as on 30th September, 2023 is enclosed herewith. 9 Figures for the Six Months ended on 30th September 2022 are provided by the management. The Statutory Auditors have not carried out the Limited Review for the period ended on 30th September 2022. 10 The comparative standalone figures of the Half year ended on 30th September, 2022 have been considered based on the unaudited/unreviewed figures, since the regulations as per SEBI (LODR) Regulations, 2015, as amended from time to time, were not applicable during the said period. The Statement includes the standalone audited financial results for the half year ended March 31, 2023 being the balancing figure between the standalone audited figures in respect of the full financial year ended March 31, 2023 and the unpublished unaudited year-to-date figures up to the half year of the previous financial year. 11 The company had made an initial public offering (IPO) of 32,76,000 equity shares of face value of Rs. 10 each fully paid up for cash at a price of Rs. 45 per equity share(including share premium of Rs. 35 per equity share) aggregating to Rs. 1474.20 lakhs for the aforementioned equity shares were allotted on 19th October, 2023. The equity shares of the company got listed on NSE Emerge Platform on 25th October, 2023 12 The proceeds from the IPO is Rs 837 lakhs. The object & proposed utilisation of the same is as follows: Sr No. Particulars Planned as per prospectus Utilised Pending to be utilised A Purchase of Barges 1,102.00 - 1,102.00 B General Corporate Purpose 182.05 - 182.05 C Public Issue Expenditure 190.15 - 190.15 Total 1,474.20 - 1,474.20 13 Previous year/Period figures have been re-grouped, re-arranged whereever considered necessary Other Expenses 13184000.00 6476000.00 12641000.00 0.00 0.00 0.00 0.00 0.00 2022000.00 -1563000.00 0.00 19576000.00 0.00 -49618000.00 -14509000.00 10196000.00 2449000.00 15000.00 -51467000.00 -31891000.00 -3904000.00 0.00 0.00 0.00 0.00 -2022000.00 -5926000.00 0.00 0.00 -5926000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15993000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -15993000.00 0.00 0.00 -15993000.00 9398000.00 0.00 0.00 18809000.00 0.00 0.00 6476000.00 0.00 0.00 21731000.00 0.00 0.00 21731000.00 -188000.00 0.00 -188000.00 444000.00 256000.00