ACSAL2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member ACSAL2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member ACSAL2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member ACSAL2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member ACSAL2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member ACSAL2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member ACSAL2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member ACSAL2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member ACSAL2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member ACSAL2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member ACSAL2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member ACSAL2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares ACSAL 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 80863000.00 17000.00 80880000.00 0.00 0.00 0.00 648000.00 7228000.00 13289000.00 16618000.00 37783000.00 43097000.00 0.00 43097000.00 0.00 43097000.00 7921000.00 3388000.00 11309000.00 31788000.00 0.00 0.00 0.00 31788000.00 31788000.00 88616000.00 10 2.20 2.20 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 24th May, 2024 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. 3 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. 4 There is separate reportable business segment and the same has been reported, and all the operations of the compnay are conducted within India as such there is no separate reportable geographical segment. 5 The compnay is not having any subsidiary, associate or joint venutre, therefore, it has prepread only standalone results. 6 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. 7 Statement of Assets and Liabilities as on 31St March 2024 is enclosed herewith. 8 Figures of half year ended on March 31, 2024 and March 31, 2023 represent the difference between the audited figures in respect of full financial years and the published unaudited figures of six months ended on September 30, 2023 and September 30, 2022 Respectiverly. 9 The Statutory Auditors have carried out the Statutory audit of the above financial results of the company and have expressed an unmodified opinion on these results. 10 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 11 Previous year/Period figures have been re-grouped, re-arranged whereever considered necessary 12 The proceeds from the IPO is Rs 1,474,.20 lakhs. The object & proposed utilisation of the same is as follows: Sr No. Particulars Planned Utilised during Half year Pending as per prospectus ended on 31-03-2024 utilization 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 - 13* Funds have been utilised for the object of the issue as on date and inovoice receied for barge name Abhinandan (Ananta as mentioend in prospectus which is not made avaiable due to name avaiablibliilty and hence barge name changed to Abhinandan). Full payment is made for Second barge as on the date and inovice is also received. Audited Standalone 141512000.00 18000.00 141530000.00 0.00 0.00 0.00 1010000.00 13704000.00 25930000.00 29802000.00 70446000.00 71084000.00 0.00 71084000.00 0.00 71084000.00 13018000.00 5410000.00 18428000.00 52656000.00 0.00 0.00 0.00 526.56 52656000.00 121378000.00 10 91439000.00 5.09 5.09 0.00 0.00 0.00 Other Expenses 16618000.00 Other Expenses 29802000.00 Barge Hire 64043000.00 Hotel 16820000.00 Unallocated 18000.00 Barge Hire 120127000.00 Hotel 21385000.00 Unallocated 18000.00 80881000.00 80881000.00 80881000.00 141530000.00 Barge Hire 32684000.00 Hotel 10598000.00 Unallocated -182000.00 Barge Hire 58830000.00 Hotel 13316000.00 Unallocated -1061000.00 43100000.00 43100000.00 43100000.00 43100000.00 Barge Hire 363783000.00 Hotel 75734000.00 Unallocated 8356000.00 447873000.00 447873000.00 Barge Hire 129241000.00 Hotel 2200000.00 Unallocated 37923000.00 169364000.00 169364000.00 13704000.00 25930000.00 0.00 0.00 0.00 0.00 0.00 -747000.00 0.00 0.00 38887000.00 0.00 -3536000.00 -7269000.00 18137000.00 248000.00 4455000.00 12035000.00 50922000.00 122006000.00 0.00 0.00 0.00 13018000.00 0.00 108988000.00 0.00 0.00 108988000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 120895000.00 0.00 0.00 1474000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -122369000.00 0.00 0.00 -122369000.00 135061000.00 0.00 0.00 0.00 106049000.00 0.00 13704000.00 0.00 0.00 15308000.00 0.00 0.00 15308000.00 1927000.00 0.00 1927000.00 444000.00 2371000.00