Independent Auditor's Report

SPG Associates, Chartered Accountants (FRN: 011217N), issued an unmodified audit opinion on the financial statements of Sampark India Logistics Limited (formerly Sampark India Logistics Private Limited) for the year ended March 31, 2026. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013. The auditor confirmed that the financial statements give a true and fair view of the company's state of affairs and are presented in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights

Income Statement (Figures in Lakhs)

For Year Ended March 31, 2026:

  • Revenue from operations: ₹22,326.64 (vs. ₹20,096.51 in FY2025)
  • Other Income: ₹52.02 (vs. ₹65.28 in FY2025)
  • Total Income: ₹22,378.66 (vs. ₹20,161.79 in FY2025)

Expenses:

  • Operating Expenses: ₹16,993.73
  • Employee benefits expenses: ₹1,843.60
  • Depreciation and amortisation expenses: ₹244.69
  • Finance costs: ₹455.95
  • Other expenses: ₹1,487.88
  • Total Expenses: ₹21,025.85

Profitability:

  • Profit before tax: ₹1,352.81 (vs. ₹1,229.52 in FY2025)
  • Tax Expense: ₹300.21 (Current tax: ₹353.22, Deferred tax credit: ₹53.01)
  • Profit for the year: ₹1,052.60 (vs. ₹835.32 in FY2025)
  • Earnings per share (Basic and Diluted): ₹11.67 (vs. ₹9.26 in FY2025)

Half-Year Ended March 31, 2026:

  • Revenue from operations: ₹12,728.69
  • Profit for the period: ₹657.05
  • EPS: ₹7.28

Balance Sheet Position (as at March 31, 2026)

Equity and Liabilities (Figures in Lakhs):

  • Shareholders' funds: ₹4,761.15 (Share capital: ₹901.88 + Reserves and surplus: ₹3,859.27)
  • Non-current liabilities: ₹3,176.68 (Long-term borrowings: ₹3,050.06 + Deferred tax liabilities: ₹22.10 + Other long term liabilities: ₹103.52)
  • Current liabilities: ₹4,819.83 (Short-term borrowings: ₹800.60 + Trade payables: ₹2,989.72 + Other current liabilities: ₹1,009.67 + Short-term provisions: ₹8.84)
  • Total: ₹12,757.66

Assets (Figures in Lakhs):

  • Non-current assets: ₹2,170.84 (Property, Plant and Equipment: ₹991.46 + Capital Work In Progress: ₹14.38 + Other non-current assets: ₹1,165.00)
  • Current assets: ₹10,586.83 (Inventories: ₹161.72 + Trade receivables: ₹803.74 + Cash and cash equivalents: ₹199.54 + Short-term loans and advances: ₹9,421.83)
  • Total: ₹12,757.66

Cash Flow Statement

For Year Ended March 31, 2026 (Figures in Lakhs):

  • Cash from operating activities: ₹181.29
  • Cash used in investing activities: ₹(132.67)
  • Cash from financing activities: ₹44.91
  • Net increase in cash: ₹93.53
  • Opening cash balance: ₹68.19
  • Closing cash balance: ₹161.72

Key Notes to Financial Statements

1. The financial statements were prepared in accordance with Accounting Standards prescribed under Section 133 of the Companies Act 2013 and approved by the Board of Directors on July 16, 2026.

2. The company is exempted from adopting IND-AS as its shares are listed on an SME exchange.

3. The company operates in a single business segment of Logistics Services.

4. Half-year EPS is not annualized.

5. The half-year ended March 31, 2026 figures represent the difference between audited full-year figures and published unaudited figures for six months ended September 30, 2025.

6. There were no exceptional or extraordinary items for the reporting period.

7. The company does not expect material impact from upcoming labour code implementations until relevant rules are notified.