Interim report
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October 26, 2026 To, The Secretary, Market Operations Dept., The Bombay Stock Exchange Ltd. Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai – 400 001. Capital Market Operations The National Stock Exchange of India Ltd. Exchange Plaza, 5th Fl., Plot No.C/1, G Block, Bandra-Kurla Complex, Bandra (E), Mumbai – 400 051. Scrip Code: 500003 Scrip Code: AEGISLOG Dear Sir/Madam, Sub.: Outcome of Board Meeting Ref: Intimation under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), as amended, we have to inform you that the Board of Directors of the Company at their meeting held today i.e. Monday, October 26, 2026, have considered and approved inter-alia Unaudited Financial Results (Standalone & Consolidated) for the quarter and six months ended September 30, 2026. The Results alongwith Limited Review Report issued by CNK & Associates LLP, Statutory Auditors of the Company are enclosed herewith. The Meeting of the Board of Directors of the Company commenced at 06:32 p.m. and concluded at 07:15 p.m. Kindly take the same on record. Thanking you. Yours faithfully, For AEGIS LOGISTICS LIMITED Sneha Parab Company Secretary Encl. : As above
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CNK & Associates LLPChartered Accountants Independent Auditor's Review Report on Unaudited Standalone Financial Result§ofAegisLogisticsLimitedforthequarterandhalfyearendedSeptember 30, 2026, pursuant to the Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report To The Board of Directors Aeds Lodstics Irfuted 1. We have reviewed the accompanying statement of unaudited standalone Financial Results (the "Statement'') of Aetis Logistics Limited ("the Company'') for the quarter and half year ended September 30, 2026 being submitted by the Company pursuanttotherequirementsofRegulation33oftheSEBIqistingObligationsand Disclosure Requifements) Regulations, 2015 ("the Lischg Regulations") as amended from time to time. 2. This Statement, which is the responsibhity of the Company's Management and approvedbytheBoardofDirec.torsintheirmeetingheldonOctober26,2026,has been prepared in accordance with the recognition and measurement principles laid down in Indian Accouning Standard 34 "Interim Financial Reporting" ("Ind AS 34'') prescribed under Section 133 of the Companies Act, 2013, as amended, read with the relevant rules issued thereunder and other accounting principles generally acceptedinlndiaandincompliancewiththeLisingRegulations.Ourresponsibhity is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 `Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries,primardyofpersonsresponsibleforfinancialandaccountingmattersand applying analytical and other review procedures. A review is substantiany less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware ofallsignificantmattersthatmightbeidentifiedinanaudit.Accordingly,wedonot express an audit opinion. Mistry Bhavan, 3rd Floor, Dinshaw Vachha Road, Churchgate, Mumt al 400 020. Tel: +91 22 6623 0600 501-502, Narain Chambers, M.G. Road, Vile Parle a), Mumbai 400 0 ;7. Tel: +9122 6250 7600 Website: www.cnkindia.com MUMBAI I CHENNAI I VADODARA I AHMEDABAD I GIFT CITY I GURU(,RAM| 8 ]NGALURU I DELHI I PUNE I KOLKATA I DUBAI I ABU DHABI I SHAR]AH
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4. Based on our review conducted and procedures pefformed as stated in paragraph 3 above, nothing has come to our attention that causes us to beheve that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards and other accounting pinciples generauy accepted in India, has not disclosed the informationrequifedtobedisclosedintermsofRegulation33oftheSEBIqisting ObhgationandDisclosuteRequirements)Regulations,2015,asamended,including the manner in which it is to be disclosed, to the extent applicable to the Company, or that it contains any material misstatement. For C N K & Associates LLP Chartered Accountants Firm Redstration Number: 101961W/W-100036 ck¢Vijay Mehta Partner Membership No.: 106533 UDIN: 26106533QCpjwY5893 Place: Munbai Date: October 26, 2026
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'LAEGIS AEGIS LOGISTICS LIMITED UNAUDITEDSTANDALONEFINANCIALRESULTSFORTHEQUARTERANDHALFYEARENDEDSEPTEIVIBER30.2026({lnLakhexceptpersharedata)HlfarendedYearended Particulars Q30092026uarter ended30.06.2026Unaudited 30.09.2025 aye 30.09.2025 31.03.202630.09.2026 U dited Unaudited unaudited Unaudited Audited INCOME nau167 930 106 873 102.787 274,803 186,448 449,154 1 Revenue from operations 26,741 6,859 15,357 33,600 18,863 56,264 2 0therincome3TOTALINCOME(1+2) 194,671134489 113,73290,684 118,14477,013 308,403225.173 206,311151,267 505,418344,498 4 EXPENSES Pu rchases of stock-in-tradeChangesinInventoriesOfstock in trade 6,637 (39,835) 11,384 (33,198) 8.1121667 7,2702932 Employee benefits expensesFlnancecosts 994946 828371 834340 1,8221,317 7733 2,1452145 Depreciation and amortisation expensehs 6125.794 5658,335 5545,608 1.17714,129 1,0110,713 29.195 Ot er expenseTOTALEXPENSES 149,472 60,948 95,733 210,420 173,545 388,185 5 Profit beforetax (34) 4§,199 S2,784 22,411 97,983 31,766 117,233 11,235 13,369 5,740 24,604 8,177 22,878 6 Taxexpenses 7 Profitforthe period/ year (5J5) 33,964 39,415 16,671 73,379 23,589 94,35594,355 8 Other comprehensive Income (net of tax) (2) (2) (19) (4) (38) 9 Total comprehensive Income forthe period/ year (7+8) 33,962 39,413 16,652 73,375 23,551 10 Paid up Equity share capital 3,5109.68 3.5101123 3,510475 3,51020.91 3,510672 3,510342.4322688 (Face value of €1 per share) 11 0therEquity 12 Earnings per equity share (Face value of {1 each) (Not annualised, except for the year ended 31 03 2026)€ Bas'c(ln )DIIuted(ln€) 968 1123 475 2091 672 2688 See accompanying notes to the flnanclal results AEGIS LOGISTICS LIMITED Corp Offlc®: 1202, Tower a, Peninsula Business Park. G K. Marg. Lower Parel (W), Mumbai - 400013, India Rogistorod Office: 502, 5th Floor, Skylon G.I D.( Char Plasta, Vapi -396195. Dist. Valsad, Gujarat, India Tol:0226666 3666 I Emall: aegls@aetgisindiac ]m I Fax: 0226666 3777 I Wobslt®: www.aeglslndia.com CIN No: L63090GJ1956PLC001032
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\AEels AEGIS LOGISTICS LIMITED MENTINFORMATIONFORTHEQUARTERANDHALFYEARENDEDSEPTEMBER30.2026UNAUDITED STANDALONE SEG Half veal endecl (r ln Lakh)Yearended P rticulars 30.09.2026 Quarter ended30.06.2026 30.09.2025 30.09.2026 30.09.2025Unaudited31.03.2026Audited a 't Unau lte unau ite nau lt 17.227Segment Revenue Unau I e4,846163,084167,930 4,646102,227 3,81198,976 9,492 8,067178,381 Liquid Terminal DivisionGasTerminalDivisionNetSales/Incomefrom OperationsSegmentResuIts 265,311 431,927449154 106,873 102,787 274,803 186,448 2,84337,288 2,22;`46,02, 1,87418,174 5,065 3,793 9,098 Liquid Terminal DivisionGasTerminalDivisionTotalofSegmentresultsL.F`nancecost 83,309 23,427 69,84678944 40,131 48,243 20,048 88,374 27,220773 2,14525822) 946 37' 3406413,34422,4111 ,317 ess. IOther un-allocable expenditure (net) (385) 6215,53352,784 23611,162 1 ,2326,551 (,14,612 Add: Interest IncomeProfitbeforetaxSegmentAssets 5,62945,199 97.983 31,766 117,233 91 535 86,432133,311360,270 69,405 91 , 535 69,405 78,884 Liquid Terminal Division 107,184444,383 63,917251,500 1 07 , 1 84 63,817 87,568 Gas Terminal DivisionUnallocable TotalSegmentLiabilities 444,383 251,500 374,298540,750 8013 22 6 ,102 384,82643,10240033 33 0C 1 10,647 40,033 10,647 32,017 L!quid Terminal Divi9ion 123,54317,268 96,27414,61,2 63.1485,657 123,543 63,148 123,439 Gas Terminal DivisionUnallocable TotaCapitalemployed 17,268 5,657 9,456164,912 143 ff7 742 1,44 7,4 I 180,84451502 .,53,3'; 1)37,037345,658 58,758 51,502 58.758 46,867 Liquid Terminal Division (16,359427,115 769245,843 (16,359 )769 (35.871) Gas Termlnal DivlsionUnallocable Tota 427,115 245,843 364,842375838 I 462,258 436,056 305,370 462,258 305'370
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AEGIS LOGISTICS LIMITED 26 (I ln Lakh)Asat Partlculars AsatSeptember30, 2026 March 31, 2026 Unaudited Audited A- 68,053 69,071Non¢urrent assets Property, plant ancl equipment 49,042 47,783 Capital work-i n-progress 22633,721 21633,721 Intangible assets Financial assets 1 lnvestmen`s a) Investments in subsidianes 25,248501,140 38,509481,123 b) Other Investments 1' Loans iii. Other financial assets 1 ,696 1,693 Income tax assets (net) 4.784 3,908 Other non{urrent assets / 183,96041,294 196.0728,097 Tcteil noneurront assets Current assetsInventories Financial assets 108.323 21,270 I Investments 34,414 37,530 ii. Trade reeLvables 178,923 114.577 iii. Cash and cash equivalents 92,027 159,593 iv, Bank balances other ttian (iii) above 1 ,659 1,855 v Other flnancial assets 2,502 1,756 Other current assets 459,142 344,678 Total current assets 643,102 540 ,750 TOTAL ASSETS 3,510 3,510 EQUITY AND LIABILITIESE9giv Equity share capital 392,289 342,432 Other equity 395,7999,92780369182469,578 345,94210,18381370467771,083 Total Equfty LIABILITIES Non¢urrent liabil itie8 Financial liabilities I, Lease liabilities ii. Other financial liabilities Provisions Deferred tax liabmtles (Net) Other non<urrent llabilitles 81,82366,4591,5804966.8094308 83,46029,8961,5647743.0913,443726,567943996,271 Total Non{urrent liabllitie8 Cu ri.ent I labllities Financial I Labil ities i. Borrowngs ii` Lease liabilities iii. Trade payablesTotaloutstandlng dues Of credltors of mlcro enterpnses and small enterprlse>`,Totaloutstandlngduesofcreditorsotherthanmicroenterprisesandsmallenterprises Iv Other financial liabnlties 13,0243 Other current liabilities Provisions 12,80 Current tax liabilities (Net) 165,48 o 111,348 Total current liabilities 247,30 3 194,808 TOTAL LIABI LITI ES TOTAL EQUITY AND LIABILITIES 643,10 2 540 ,750
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\AEels AEGIS LOGISTICS LIMITED UNAUD|TEDSTANDALONECASHFLOWSTATEIVIENTFORTHEHALFYEARENDEDSEPTEIUIBER30.2026({;nLakh)dd Particulars Half year ended Half year en e September 30, 2026 September 30, 2025 Unaudited Unaudited Cash flow from oEN=ratina actlvitiea 97,983 31,766 Profit before tax Adiustments for. 1 , 1 77 1,013 Depreciation and amortisation 1317 773 Financre costsInterestincome (11,162) (6,551) Dividend Income -Non-current Investments (991) (261)Fair value gain on Investments in mutual funds (179) (103) (202)Profit on sale of Investments mutual funds Sundry Credit Balances wrltten back (19) (10) (19.852) (11,441) Profit on slump sales of undertakings Profit on sale of property plarit and equipment (149) (5) Amount recogniged in other comprehensive IncomeOperatingprofitbeforeworkingcapltalchanges (6) (51) 68,016(33,196) 15,0318,513 Adiustments for chanae9 in workina capital: (Increase)/ clecrease ln inventories 3,116 16,645 Decrease in trade receivables(Increase)/decreaselnothernan-current assets (1,655) 1.571 (746) (4 .100) (Increase) ln other current assets (153) (81) (Increase) in other current financlal assets (17) 7 (Increase)/ decrease in other non-cun.ent financial assets 23,710 8,090 Increase in trade payables (13)3 514947 (Decrease)/ increase in non-current provisions Increase in otr\er non-current liabllities (13,541 ) 611 (Decrease)/ increase in other current l`abilities 1 ,719(21) (189)Increase/ (decrease) in other current financial IIabilities (24) (Decrease) in other non{urrent financial liabilities 47.222 51,072 Cash generated from operations (17,921) (10,957)Income tax paid (net) 29,301(33,522) 40,115(29,136) Net cash generated tram operating activities (A) Cash flow from investina activities Purchase of property, plant and equipment Including capital advances (46) (104)Purchase of intanglble assets Proceeds from sale of property, plant and eciiiipment 149 5 51,000 60,390 Prcxaeds from slump sale of undertakings including capital advances (86,771) (15,498)Purchase of current investments (net) Purchase/ sale of nan-current investments 13,262 (18,345) Dlvldend received - non-current investments 991 (16,094)Bank balance not considered as cash and cash equivalent§Interestreceived 67,572 1 1,494 6,538 Net cash generated from/ (used in) investing activities (a) 24,12936,563(635(23,466(1,546 (12,244)1,507 Cash flow from financind activities Movement in current borrowings (net) ) (641 )Payment Of lease liabilities ) (27,973)Dlvidend peid ) (884)I nterest paid 10,916 (27,991)Net cash generated from/ (used ln) financing activities (C) Net increase/ (decrease) in cash and cash equivalents (A + a + C) 64,346 (120) 114,577 646 Cash and cash equivalents as at the beginning of the periodCasrlandcashequivalentsasat(heendOftheperlod 178.923 526 -Theabove Cash Flow Statement has been prepared under the 'indirect method' as set out in Indian Accountirig Standard (lnd AS 7) -Statement of Cash Flow.
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\AEels AEGIS LOGISTICS LIMITED uN^uDiTED 8TAND^LONE FINANCLAL Fueum FOR ThE OuAITEF` AEip.HALF yEAR|HDED 8EPTENBER sO, mz! NOTES: 1 The above Standalone Flnancial Results have been reviewed by the Audit Comrilttee arid approved by the Board of Directors at the meetlng held on October 26, 2026 The Statutory Audltors of the Company have carried out a 1 imlted Revlew of the aforesaid results 2 These results are prepared in accordance wlth the recognltion and measurement pnnclples lald down ln the lndian Accountlng Standard 34 Wlnterim Financlal Reportingn (ulnd 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 During the quarter ended September 30, 2026, Aegis Logistles Llmited (.ALU and Its step-down subsidlary Aegis Termlnal (Plpavav) Llmlted (.ATpr)haveenteredintotheBusinessTransferAgreementfortransferspecializedstorageterminalforAmmoniaatPlpavavlocationfromALLto ATPL on a slump sale basis Accordlngly, the company has reeognlsed profit Of €19,852 lakh ln respect of the sald business transfer which ls Included under other income in these results. For and on behalf of the Board of Dlrector3 Place Mumbai Date October 26, 2026 Raj K. Chandarla Chairman a Managing Director DIN : 00037618
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CNK & Associates LLPChartered Accountants Independent Auditor's Review Report on Unaudited Consolidated Financial Results of Aegis Logistics Limited for the quarter and half year ended September 30, 2026, pufsuant to the Regulation 33 of the Securities and Exchange Board of India qisting Obligations and Disclosure Requirements) Regulations, 2015, as amended. Review Report To The Board of Directors Aeds Lodstics Limited 1. We have reviewed the accompanying Statement of Unaudited Consohdated Financial Results (the "Statement") of Aeals Loalsdcs Limited (the "Parent'') and its subsidiaries (the Parent and its subsidiaries together refeffed to as the "Group") for the quarter and half year ended September 30, 2026, being submitted by the Parent pursuant to the requirements of Regulation 33 of the SEBI a,ising Obhgations and Disclosure Requirements) Regulations, 2015, ("the Lischg Regulations'') as amended from dine to time. 2. This Statement, which is the responsibhity of the Parent's Management and approvedbytheParent'sBoardofDirectofsattheirmeechgheldonOctober26, 2026, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interin Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting pinciples genefauy accepted in India and in comphance with the Listing Regulations. Our responsibihty is to express a conclusion on the Statement based on our feview. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial lnfofmadon Performed by the Independent Auditor of the Entity", issued by the lnsrfute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of materialhisstatement.Areviewofinterimfinancialinformationconsistsofmaking inquiries,pinarftyofpersonsfesponsibleforfmancialandaccountingmattetsand applying analytical and other review procedures. A review is substantiauy less in scope than an audit conducted in accordance with Standards on Auditing and consequentlydoesnotenableustoobtainassurancethatwewouldbecomeaware of au sigrificant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Mistry Bhavan, 3rd Floor, Dinshaw Vachha Road, Churchgate, Munt ai 400 020. Tel: +91 22 6623 0600 501-502, Narain Chambers, M.G. Road, Vile Parle a), Munbai 400 0 ;7. Tel: +9122 6250 7600 Website: www.cnkindia.com MUMBAI I CHENNAI I VADODARA I AHMEDABAD I GIFT CITY I GURU( RAM I 8 ;NGALURU | I)ELHI | PUNE I KOLKATA I DUBAI I ABU DHABI I SHARjAH
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4. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33 (8) of the Securities and Exchange Board of India a,ischg ObHgation and Disclosure Requrements) Regulations, 2015, as amended, to the extent applicable. 5. The Statement includes the results of the fouowing entities: Pare-nJi Aeals Lotistics Limited SLubsidiaries; a. Aegis Gas quG)PrivateLimited b. Sealord containers Limited c. Aegis Group Intemationalpte. Limited# d. Aegis International Marine services pte. Limited# e. Aeds International Terminals private Limited ¢omerlyknownas`EastefnlndiaLPGCompanyPrivateLimited') f. Aeals vopakTerminals Limited Seep down Subsidiarfe a. CRL Terminals private Limited b. Konkan storage systems asochi) Private Limited c. IIindustan Aests LPG Limited d. Aegis Terminals a?ipavav) Limited e. Aeds EnergyTefminals Limited* f. Aegis Lodstics International pte Limited# * # Incorporated/Located outside India * Incorporated on September 25, 2026 6. Based on our review conducted and procedures peffomed as stated in paragraph 3 and 4 above and based on the consideradon of review reports of the other auditors refeffed to in paragraph 7 below, nothing has come to our attention that causesustobelievethattheaccompanyingStatement,preparedinaccordancewith the recognition and measurement principles laid down in the aforesaid Indian AccounchgStandardsandotheraccountingprinciplesgenerallyacceptedinlndia, has not disclosed the infomation required to be disclosed in terms of Regulation 33 of the SEBI qisting Obligation and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.
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Other Matter 7. We did not review the financial results of five subsidiaries (including two step-down subsidiaries) included in the Unaudited Consolidated Financial Results, whose financial results redect total assets of < 2,96,212 Lakhs as at September 30, 2026 and total revenues of < 38,518 Lakhs and { 68,931 Lakhs, total net profit after tax of { 6,634 Lakhs and € 12,456 Lakhs and total comprehensive income of { 6,637 Lakhs and € 12,465 Lakhs for the quarter and half year ended September 30, 2026 respectively and cash flows of € 3,725 Lakhs for the half year ended September 2026. These financial results have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 and 4 above. Our conclusion on the Statement is not modified in respect of the above matter. For C N K & Associates Iip Chartered Accountants Fin Redsttadon Number: 101961W/W-100036 AVijay Mehta Partner Membership No.: 106533 UDIN: 26106533GQMOHK7191 Place: Munbai Date: October 26, 2026
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AAEGIS AEGIS LOGISTICS LIMITED UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30. 2026(€lnLakhexceptpersharedata) Particulars Quarter ended Half year ended Year ended 30.09.2026 30.06.2026 30.09.2025 30.09.2026 30.09.2025 31.03.2026 Unaudited Unaudited Unauditod Unaudited unaudited Audlted 'NCOW'E 221,334 235,686 229,401 457,020 401,342 833,3211 Revenue from operations 2 Other income 9,843 10,631 9,601 20,474 15,854 32,658 3 TOTAL INCOME (1+2) 231,177157,592 246,317199,366 239,002178,283 477,494356,958 417,196320,140 865,979635.905 4 EXPENSES Purchases of stock-i n-trade Changes in lnventor]es Of stock in trade 10,570 (44,316) 11,381 (33,746) 8,307 5,487 Employee benefits expenses 3,027 2,488 2,668 5,515 5,155 9,710 Finance costs 5,719 4,770 2,431 10.489 5,714 14,587 Depreclatlon and amortlsatior\ expense 5,529 5,290 5,216 10,819 9,388 19,932 Other expenses 6,713 6,791 8,003 13, 504 14,682 37,034 TOTAL EXPENSES 189,150 174,389 207,982 363,539 363,386 722,655 5 Profit before tax (34) 42,027 71,928 31,020 113,955 53,810 143,324 6 Tax expenses 9,977 17,444 6,618 27.421 11,872 32,661 7 Profitforthe period/ year 32,050 54,484 24,402 86,534 41,938 110,663 Attributable to : 26,059 48,444 17,963 74,503 31,095 89,815Owners of the company Non Controlling Interest 5,991 6,040 6,439 12,031 10,843 20,848 8 CIther Comprehensive Income (net Of tax) 136 (5) 137 131 124 544 Attribiitable to : 81 (3) 75 78 61 332Owners of the company Non Controlling Interest 55 (2) 62 53 63 212 9 Total Comprehensive Income for the period/ year (7+8) 32,186 54,479 24,539 86.665 42,062 111,207 Attributable to : 26,140 48,441 18,038 74,581 31,156 90,147Owners of the company Non Controlling liiterest 6,046 6,038 6,501 12,084 10,906 21,060 10 Paid up Equfty Share Capital 3,5107,42 3,5101380 3,510512 3,51021.23 3,510886 3,510601.99225.59 (Face value Of {1 per share) 11 Orhei. Equity 12 Earnings per equity shai.e (Face value of {1 each) (Not annualised, except for the year ended 31.03 2026) Basic (in {) DIluted (ln {) 742 13.80 5,12 21.23 8.86 2559 See accompanylng notes to the financial resiilts AEGIS LOGISTICS LIMITED Corp Ofl]co: 1202, Tower 8, Peninsula Business Park, G.K Marg, Lower Parel (W), Mumbai -400013, India Rogistorod Office: 502, 5th Floor. Skylon G.I D.( Char Pasta. Vapi -396195, Dist. Valsad, Gujarat, India T®l: 022 6666 3666 I Emall: aegis@aegisindia.c )in I Fax: 022 6666 3777 I Wobslto: www aegisindia com CI N No: L63090GJ1956PLC001032
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\AEels AEGIS LOGISTICS LIMITED uNAUDiTED coNsoLiDATED sEGrvlENT iNFORMATioN FOR THE QUARTER AND HALF VEAR ENDED SEPTEMBER 3o. 2o26 (, ln Lakh) Quarter ended Half veer ended Year ended Particulars 30.09.2026 30.06.2026 30.09,2025 30.09.2026 30.09.2025 31.03.2026 Unaud[ted Unaudited UnaLidked unoudlted Unaudlted Audited Segment RevenueLiquidTerminalDivision 18,733 17,8;Z9 15,456 36,562 29,849 64,391 Gas Terminal DivisionNetSales/Income{rom OperationsSegmentResultsLiquidTerminalDivision202,601 217.8`.57 213,945 420,458 371,493 768,930 221,334 235,686 229,401 457,020 401.342 833,321 12,047 10,9 '0 9,168 23,017 17,206 37.129 Gas Terminal DivisionTotalofsegmentresults `L7 .i 7 0 57,51)3 19,615 85,303 32,827 99,657 39'817 68,503 28,783 108,320 50,033 136,786 Less. Finance Cost 5,719 4,7,,0 2,431 10,489 5,714 14,587 Less. Other un-allocable expenditure (net) 1 ,130 1,030 581 2,160 1,751 4079 Add : Interest IncomeProfitbeforetaxSegmer`tAssetsLiquidTerminalDlvision 9,059 9,225 5,249 18,284 11,242 25,204 42,027 71,928 31,020 113,955 53,810 143,324 402,925 388,728 363,890 402,925 363,890 373,976 Gas Terminal Division 641,211 705,4,7 531,259 641,211 531,259 612,981 Unallocable TotalSegmentLiabilltlesLiquidTerminalDivision520,617 429,041 309,872 520,617 309,872 462,097 1,564,753 1,523,246 1,205,021 1,564,753 1,205,021 1,449,054 131,579 120,623 150,273 131 , 579 150,273 123,144 Gas Terminal Division 135,025 174,651 91,814 135,025 91,814 165,396 Unallocable TotalCapitalemployedLiquidTerminalDivision52,393 45,416 31 , 540 52,393 31,540 40,426 318,997 340,690 273,627 318,997 273,627 328,966 271,346 268,1,5 213,617 271,346 213,617 250,832 Gas Terminal Division 506,186 530,826 439,445 506,186 439,445 447,585 Unallocable Total 468,224 383,625 278,332 468,224 278,332 421.671 1,245,756 1,182,556 931,394 1,245,756 931,394 1,120,088
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\AEels AEGIS LOGISTICS LIMITED UNAUDITED CONSOLIDATED BALANCE SHEET AS AT SEPTEIVIBER 30. 2026 (, ln Lakh) Par(lculars ASat ABat Septeml)er 30, 2026 March 31, 2026 Unaudlted Audited ASSETS 658,373 634,423 Non¢u rrent assets Property, plant and equipment Ca pital work-I n-progress 95,987 76,376 Goodw'll 1,483 1 ,483 lntangi ble assets 393 352 Financial asse(s 36,538 91,923I. Investments ii Loans 4,500 4,500 ill. Other financial assets 3,578 3,289 Current tax assets (net) 5,228 3,997 Deferred tax assets (net) 38,621 32,884 Other non current assets 8,919 T,947 Total non{urrent assets 853,620 857,17412,856 Current assetsInventories 46,399 Financlal assets 175,994 82,568i` Investments ii. Trade receivables 61,263 48,100 iii. Cash and cash equivalents 299,935 251,160 iv. Bank balances other than (iii) above 100,710 168,293 v. Other financial assets 8,708 14,585 Other current assets 18,124 14,318 Total cui.rent assets 711,133 591,880 TOTAL ASSETSEQUITYANDLIABILITIES 1,564,753 1,449,054 3,510 3,510 E9mEquity Share capital Other equlty 662,223 601.992 Equity attribufable to owners of the Company 665,733 605,502 Non Contromng Interest 274,645 272,930 Total equity 940,37843,029 878,43234,691 LIABILITIES Non-cu rrent liabilities Flnancial liabilitles I Borrowings 11. Lease Liabillties 160,165 159,360 111` Other financlal liablllties 6,466 6,001 Provisions 1,535 1,509 Deferred tax liabilities (Net) 26,416 22,110 Other non{urrent llabilities 128 133 Total Non{urrent liabilitles 237,739262.349 223,804206,965 Current liabilities Financial liabilitiesi.Borrowngs ii Lease Liabilities 14,148 13,978 iii Trade payables 92 160Total outstanding dues of creditors of mlcro enterprises and small enterprise,s Total outstanding dues of credltors otr\er than micro enterpnses and small enterprlses 62,209 70,530 iv Other financ!al Iiabllitles 11,508 9,103 Other current liabilities 20,567 33,722 Provisions 736 736 Current tax liabilitieg (Net) 15,027 1 1,624 Total current liabilities 386,636 346,818 TOTAL LIABILITIES 624,375 570,622 TOTAL EQUITY AND LIABILITIES / 1,564,753 1,449,054
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\AEels AEGIS LOGISTICS LIMITED UNAUDITED CONSOLIDATED CASH FLOW STATEMENT FC)R THE liALF YEAR ENDED SEPTEMBER 30` 2026 Particulars Half year ended (, in Lakh)Halfyearended Septembei. 30, 2026 September 30, 2025 Unaudlted U d'ted Casli flow fi'om oDeratina activities 113,955 nau' 53 , 8 1 0 Profit before tax Adiustments for: Depreciation and amortlsation 10,819 9.388(Profit) on sale of property, plant and equipment (149) (5)Profit on sale of other investments Finance costs (319) (695) Interest i ncome 10,489 5,714 Fair value gain of Investment in Mutual Funcls (18,284) (11,242) Sundry credit balances written back (346) (582) Bad debts/ sundry balances wrltten off (150) (53) Amount recognised in other comprehensive income 132 1114 Operating proflt before working capital changes 116,147(33,542) 56,4§06,956 Adiustment8 for chanoes in workina capital:(Increase)/decreaseininventories (Increase)/ decrease in trade rece)vables(Increase)inothercurrentfinancialassets (13,163) 15,474 (2,302) (3,510)(Increase) jn other current assets (Increase) in other non€urrent financial assets (3,807) (7 1 1 ) Decrease/ (increase) in other nan-current assets (212) (337) (Decrease) in trade payables 1,023 (193) (Decrease)/ increase in other current financial ljabilities (8,239) (471) Increase/ (decrease) in other non-current liabilities (31)3 2,792(3) (Decrease)/ Increase in other ciirrent liabilitles (13,155)455Increase/ (decrease) in other non-current financial liabilities 3,907(486) Increase in non-current provisions Cash generated from operations 26 110 43,203 79,978income tax palc! (net) Net cash generated from operating activities (A) (26,656) (16,043) 16,547(51,088) 63,935(41,651 ) Cash flow from investlna activities Purchase of property, plant and equipment includlng capital advances Sale of property plan and equipment Sale of investments in subsidiary company 4138,032 295 Sale/ Purchase of non-current investments 55,385 (48,791)Purchase Of current investments (net) (92,761) (42,469)Bank balanc,e not considered as cash and cash equivalents 67,525 (18,556)Interest income received Net cash generated from/ (used in) investing activities (a) 18,403 11,352 5,90936,56369333 (139,820) Cash flow from financind activities Movement jn cun.ent borrowings (net) (9,794)Proceeds from borrowings Repeyment of borrowngs (42,399) (203,448)Payment Of lease liabilities Dividend paid (including payment by a subsidiary to non-controlling interest)Issueofsharesbysubsidiarycctmpany(netOfshareIssueexpenses) (5,241) (9,471) (24,691 ) (27,973) Interest paid (7,246) 269,088 Net cash generated from financing activities (C) (5,271) 26,31948,775 13,131(62,754) Net increase/ (decrease) in cash and cash equivalents (A+B+C)CashandcashequivalentsasatthebeginningOftheperioc] 251 ,160 141,07978325Cash and cash equivalents as at the end Of the period 299,935 Note : TheaboveCashFlowStatementhasbeenpreparedunderthe'indlrectmethod'asse:outlnlndlanAccountmgSfandard(lndAS7)-StatementofCashFlow.
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AEGIS LOGISTICS LIIVIITED !|NA!!DITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30. 2026 NOTES: 1TheaboveConsolidatedFinancialResultshavebeenreviewedbytheAuditCommitteeandapprovedbytheBoardofDirectorsatthemeetingheld on October 26, 2026. The Statutory Auditors of the Company have carr ed out a .Imited Review of the aforesald results 2 These results are prepared in accordance with the recognition and meagurement principles laid down ln the Indian Accounting Standard 34 "Intenm Financial Reporting" (ulnd AS 34n), prescrlbed under Section 133 of the Compai les Act, 2013 read wlth relevant rules Issued thereunder and other accounting princLples generally accepted in lndJa` 3 The follcwmg Subsldiarles have been considered for trie purpose of preparing Consolldated Financial Results as per lnd AS 110 on "Consolldated Financial Statements". Name of the Sub8ldiary Company Sea Lord Containers Limited Aegis Gas (LPG) Private Limited Owner8hlp Interest ln % Aegis lntemational Marine Service§ Pte. Ljmited Aegl9 lntematlonal Terminals Prlvate Limlted (Formerly known as Eastern India LPG Co (Private) Llmlted) Aegis Logistics lntemational Pte Limited. Aegis Group International Pte Limited Aegis Vopak Terminals Limited Konkan Storage Systems (Kochi) Private Limited (Effective ownership being stt p clown subsidiary) CRL Terminals Private Liriiited (Effective ownership being step down €,ubsidiaty) Aegis Energy Terminals Limited* (Effective ownership being step down subsidic-^ry) Aegls Terminal (PIPAVAV) Llmited (Effective ownershlp being step dour subsidlary) Hindustan Aegis LPG Limited (Effective ownership being step down subsidiary) * Incorporated on September 25, 2026 Place: Mumbai Date: October 26, 2026 100% 100% 100% 100% 100% 60% 44 71% 44 7 1 % 44.71% 44 71% 38.45% 33.53% For and on behalf of the Board of Directors Raj K. Chandaria Chairman & Managing Director DIN : 00037518