Aegis Logistics : UNAUDITED Q3 FY 2024-25 Consolidated

AEGIS LOGISTICS LIMITED

STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED

DECEMBER 31, 2024

(Rs. in Lakh except per share data)

			Quarter ended		Nine months ended	Year ended
	Particulars	31.12.2024	30.09.2024	31.12.2023	31.12.2024	31.12.2023	31.03.2024
		Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
1	Revenue from operations	170,699	175,042	187,336	505,875	520,875	704,592
2	Other income	5,996	3,946	4,464	14,295	12,644	18,959
3	TOTAL INCOME (1+2)	176,695	178,988	191,800	520,170	533,519	723,551
4	EXPENSES
	Purchases of stock-in-trade	138,629	152,956	156,034	419,932	429,249	568,301
	Changes in Inventories of stock in trade	(317)	(8,894)	1,141	(9,520)	4,167	8,610
	Employee benefits expenses	2,376	2,219	2,347	7,258	7,341	10,116
	Finance costs	5,143	3,001	3,019	11,278	8,654	11,577
	Depreciation and amortisation expense	3,733	3,737	3,448	11,154	10,190	13,526
	Other expenses	6,721	6,367	6,633	19,288	18,520	25,290
	TOTAL EXPENSES	156,285	159,386	172,622	459,390	478,121	637,420
5	Profit before tax (3-4)	20,410	19,602	19,178	60,780	55,398	86,131
6	Tax expenses	4,458	4,400	3,956	13,820	11,906	18,910
7	Profit for the period/ year	15,952	15,202	15,222	46,960	43,492	67,221
	Attributable to :
	Owners of the company	12,425	12,596	13,013	38,170	37,292	56,921
	Non Controlling Interest	3,527	2,606	2,209	8,790	6,200	10,300
8	Other Comprehensive Income (Net of Taxes)	(12)	(14)	2	(71)	7	(47)
	Attributable to :
	Owners of the company	(12)	(14)	2	(55)	6	(50)
	Non Controlling Interest	-	-	-	(16)	1	3
9	Total Comprehensive Income for the period/ year (7+8)	15,940	15,188	15,224	46,889	43,499	67,174
	Attributable to :
	Owners of the company	12,413	12,582	13,015	38,115	37,298	56,871
	Non Controlling Interest	3,527	2,606	2,209	8,774	6,201	10,303
10	Paid up Equity Share Capital	3,510	3,510	3,510	3,510	3,510	3,510
	(Face value of Re.1 per share)
11	Other Equity						385,925

12 Earnings per equity share (Face value of Re. 1 each) (Not annualised, except for the year ended 31.03.2024)

Basic (in Rs)	3.54	3.59	3.71	10.87	10.62	16.22
Diluted (in Rs)	3.54	3.59	3.71	10.87	10.62	16.22

See accompanying notes to the financial results

AEGIS LOGISTICS LIMITED

STATEMENT OF UNAUDITED CONSOLIDATED SEGMENT INFORMATION FOR THE QUARTER AND NINE MONTHS ENDED

DECEMBER 31, 2024

						(Rs. in Lakh)
		Quarter ended		Nine months ended	Year ended
Particulars	31.12.2024	30.09.2024	31.12.2023	31.12.2024	31.12.2023	31.03.2024
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
Segment Revenue
Liquid Terminal Division	13,516	13,018	12,378	40,808	35,597	54,937
Gas Terminal Division	157,183	162,024	174,958	465,067	485,278	649,655
Net Sales / Income from Operations	170,699	175,042	187,336	505,875	520,875	704,592
Segment Results
Liquid Terminal Division	7,204	7,009	6,450	22,778	18,222	31,506
Gas Terminal Division	13,897	12,951	13,350	39,709	39,166	55,996
Total of segment results	21,101	19,960	19,800	62,487	57,388	87,502
Less: Finance Cost	5,143	3,001	3,019	11,278	8,654	11,577
Less: Other un-allocable expenditure (net)	1,257	988	882	3,404	2,051	1,677
Add : Interest Income	5,709	3,631	3,279	12,975	8,715	11,883
Profit before tax	20,410	19,602	19,178	60,780	55,398	86,131
Segment Assets
Liquid Terminal Division	376,346	342,075	315,658	376,346	315,658	328,592
Gas Terminal Division	427,548	422,344	293,413	427,548	293,413	300,357
Unallocable	291,496	225,618	143,411	291,496	143,411	178,337
Total	1,095,390	990,037	752,482	1,095,390	752,482	807,286
Segment Liabilities
Liquid Terminal Division	106,401	76,593	77,341	106,401	77,341	84,667
Gas Terminal Division	127,004	138,826	87,740	127,004	87,740	87,397
Unallocable	24,302	23,589	12,842	24,302	12,842	22,711
Total	257,707	239,008	177,923	257,707	177,923	194,775
Capital employed
Liquid Terminal Division	269,945	265,482	238,317	269,945	238,317	243,925
Gas Terminal Division	300,544	283,518	205,673	300,544	205,673	212,960
Unallocable	267,194	202,029	130,569	267,194	130,569	155,626
Total	837,683	751,029	574,559	837,683	574,559	612,511

AEGIS LOGISTICS LIMITED

STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED

DECEMBER 31, 2024

NOTES:

1. The above Consolidated Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on February 12, 2025.
2. These results are prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India.
3. The following Subsidiaries have been considered for the purpose of preparing Consolidated Financial Results as per Ind AS 110 on "Consolidated Financial Statements".

Name of the Subsidiary Company	Ownership Interest in %
Sea Lord Containers Limited	100%
Konkan Storage Systems (Kochi) Private Limited (Effective ownership being step down subsidiary)	50.10%
Eastern India LPG Co. (Private) Limited	100%
Aegis Group International Pte Limited	60%
Aegis Gas (LPG) Private Limited	100%
Hindustan Aegis LPG Limited	51%
Aegis International Marine Services Pte. Limited	100%
Aegis Vopak Terminals Limited.	50.10%
CRL Terminals Private Limited. (Effective ownership being step down subsidiary)	50.10%
Aegis Terminal (PIPAVAV) Limited	96%

1. Other expenditure includes the provision of commission Rs.165 lakh and Rs.495 lakh for the quarter and nine month ended December 31, 2024 respectively to the Managing Director which is dependent upon the net profit determinable u/s 198 of the Companies Act, 2013 at the year end of the holding company.
2. The Company has opted to publish only Consolidated Financial Results. The Standalone Financial Results of the Company for the quarter and nine months ended December 31, 2024 will be available on the websites of the Company viz. www.aegisindia.com, Bombay Stock Exchange Ltd. viz. www.bseindia.com and National Stock Exchange of India Ltd. viz. www.nseindia.com. Additional information on Standalone basis is as follows:

						(Rs. in Lakh)
		Quarter ended		Nine months ended	Year ended
PARTICULARS	31.12.2024	30.09.2024	31.12.2023	31.12.2024	31.12.2023	31.03.2024
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
Revenue from operations	67,212	65,828	82,447	206,253	225,884	298,035
Profit before Tax	9,300	9,598	13,457	40,932	36,322	52,323
Profit after Tax	6,579	7,216	10,776	30,336	28,595	41,183
Total Comprehensive Income	6,564	7,200	10,779	30,290	28,602	41,121

6 The Company has declared and paid Interim dividend of 125% i.e. Rs. 1.25 per share of face value of Re. 1 each for the financial year 2024-25 to the shareholders of the Company as on record date April 22, 2024.

For and on behalf of the Board of Directors

	RAJ	Digitally signed by RAJ
		KAPURCHAND
	KAPURCHAND CHANDARIA
	CHANDARIA	Date: 2025.02.12
	12:35:16 +05'30'
	Raj K. Chandaria
Place: Mumbai	Chairman & Managing Director
Date: February 12, 2025	DIN : 00037518