Key Financial Results (All amounts in ₹ Lakhs)

Profit & Loss Statement:

  • Revenue from operations: Q4 FY26: ₹3,548.07; Q4 FY25: ₹2,826.67; FY26: ₹13,903.55
  • Total Income: Q4 FY26: ₹3,620.91; Q4 FY25: ₹2,914.44; FY26: ₹14,153.34
  • Total Expenses: Q4 FY26: ₹3,374.13; Q4 FY25: ₹2,853.06; FY26: ₹13,294.41
  • Profit Before Exceptional Item and Tax: Q4 FY26: ₹246.78; Q4 FY25: ₹61.38; FY26: ₹858.93
  • Exceptional Items: Q4 FY26: (₹86.34); FY26: ₹306.47 (detailed breakdown provided)
  • Profit Before Tax: Q4 FY26: ₹160.44; Q4 FY25: ₹61.38; FY26: ₹1,165.40
  • Tax Expense: Q4 FY26: (₹31.39); Q4 FY25: ₹8.99; FY26: ₹148.03
  • Profit for the Period: Q4 FY26: ₹245.06; Q4 FY25: ₹46.02; FY26: ₹1,008.19
  • Total Comprehensive Income: Q4 FY26: ₹235.84; Q4 FY25: ₹54.08; FY26: ₹1,001.97

Earnings Per Share (Face Value of ₹10 each):

  • Basic & Diluted EPS: Q4 FY26: ₹13.61; Q4 FY25: ₹2.56; FY26: ₹56.01

Paid-up Equity Share Capital: ₹180.00 Lakhs (18,00,000 equity shares of ₹10 each) for all periods presented.

Exceptional Items Breakdown (₹ Lakhs)

For the year ended March 31, 2026:

  • Enhanced compensation under compulsory acquisition: ₹74.73
  • Interest on enhanced compensation: ₹318.08
  • Provision for disputed taxes: (₹86.34)
  • Total Exceptional Items: ₹306.47

For the quarter ended March 31, 2026:

  • Provision for disputed taxes: (₹86.34)

Labour Code Impact

The Government of India notified provisions of four Labour Codes on November 21, 2025. The company assessed the financial implications, resulting in an increased gratuity liability arising from past service cost of ₹2.46 Lakhs, recognized in Employee benefits expense for the quarter and nine-months ended December 31, 2025. Rules under Labour Codes were released on May 08, 2026, and the company continues to monitor developments.

Dividend Recommendation

The Board of Directors recommended a dividend of ₹4.50 per equity share (on equity share of face value of ₹10 each) for the year ended March 31, 2026. The payment is subject to approval by shareholders at the ensuing Annual General Meeting.

Segment Information

The company operates in a single business segment: Logistics. The Board of Directors is identified as the Chief Operating Decision Maker (CODM).

Related Party Transactions (₹ Lakhs)

Disclosures include transactions with:

  • Key Management Personnel: Remuneration, Rent Expense, Dividend paid, Amounts due at year end
  • Enterprises where significant influence is exercised: Tractor/Trailer hire charges, Purchase of Trailers, Lease rent, Dividend, Other Receivables
  • Post Employment Benefit Plan: Gratuity contributions, liability/asset
  • Relative of KMP: Dividend Paid
  • Entities in which KMP has control: Handling Charges Earned, Dividend paid

Compliance Statements

  • Statement on deviation/variation for proceeds of public issue: Not Applicable
  • Format for disclosing outstanding default on loans and debt securities: Not Applicable
  • Statement on impact of audit qualifications: Not applicable (unmodified opinion)