Key Quantitative Figures and Impact of Revision

The primary impact of the revision is on the Profit After Tax (PAT) for the quarter ended September 30, 2026.

  • PAT Increase: The revision results in an increase of ₹61,845 (₹0.62 lakh) in PAT for Q2 FY27.
  • Overall Impact: The company states that save and except this change, there is no material impact on the overall financial performance, financial position, or cash flows.

Financial Results (Standalone) for Q2 and H1 FY27 (₹ in Lakhs)

Profit & Loss Statement Highlights:

Quarter Ended September 30, 2026 (Unaudited Revised)

  • Revenue from Operations: ₹2,251.39
  • Other Income: ₹310.81
  • Total Income: ₹22,824.67
  • Total Expenses: ₹21,990.36
  • Profit Before Tax (PBT): ₹834.32
  • Tax Expense: ₹249.94 (Current Tax: ₹209.98, Deferred Tax: ₹13.22, Tax for Earlier Years: ₹25.74)
  • Profit After Tax (PAT): ₹585.38
  • Other Comprehensive Income: ₹15.50
  • Total Comprehensive Income: ₹600.88
  • Earnings Per Share (Basic & Diluted): ₹0.57

Half-Year Ended September 30, 2026 (Unaudited Revised)

  • Revenue from Operations: ₹37,766.37
  • Other Income: ₹471.04
  • Total Income: ₹38,237.40
  • Total Expenses: ₹37,113.09
  • Profit Before Tax (PBT): ₹1,124.32
  • Tax Expense: ₹321.94 (Current Tax: ₹282.97, Deferred Tax: ₹13.24, Tax for Earlier Years: ₹25.74)
  • Profit After Tax (PAT): ₹802.38
  • Other Comprehensive Income: ₹38.13
  • Total Comprehensive Income: ₹840.51
  • Earnings Per Share (Basic & Diluted): ₹0.79

Balance Sheet as at September 30, 2026 (Unaudited) (₹ in Lakhs)

  • Total Assets: ₹28,722.33
  • Total Equity: ₹16,828.91 (Equity Share Capital: ₹1,057.25, Other Equity: ₹15,771.66)
  • Total Liabilities: ₹11,893.43 (Non-Current: ₹495.27, Current: ₹11,398.16)
  • Cash and Cash Equivalents: ₹16,577.98 (Cash in Hand: ₹8.46, Balances with Banks: ₹16,569.52)

Parties Involved and Approval

  • Company Management & Board: The revised financial results are the responsibility of the Company's Management and were approved by the Company's Board of Directors at its meeting held on October 16, 2026.
  • Auditor: The revised results have been subjected to a limited review by the independent auditors, Garg Agrawal & Agrawal (Firm Reg. No. 016137N). Partner CA Ashok Agrawal (M. No-500883) signed the review report.
  • Company Secretary: The submission letter to the exchanges was signed by Vishal Saurav, Company Secretary & Compliance Officer.
  • Managing Director: Harpreet Singir Malhotra is listed as the Managing Director.

Auditor's Conclusion

Based on their review, the auditors state that nothing has come to their attention that causes them to believe that the accompanying statement of unaudited financial results has not disclosed the information required by Regulation 33 or that it contains any material misstatement. This conclusion is not modified in respect of the matter of the revision.

Additional Notes from Financial Statements

  • The company is primarily engaged in the business of logistics services and operates in a single reportable segment.
  • The figures for the corresponding previous periods have been regrouped/reclassified wherever necessary for comparability.
  • The financial results are available on the company's website (www.tigerlogistics.in) and the websites of the BSE (www.bseindia.com) and NSE (www.nseindia.com).