Interim report
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GATEWAY DISTRIPARKS LIMITED CIN: L60231MH2005PLC344764 Registered Office: Sector 6, Dronagiri, Taluka Uran, District Raigarh, Navi Mumbai, Maharashtra 400707, India Corporate Office: 4th Floor, Prius Platinum, Saket District Centre, New Delhi – 110017, India T: +91 11 4055 4400 F: +91 11 4055 4413 E: investors@gatewaydistriparks.com W: www.gatewaydistriparks.com October 28, 2026 BSE Limited Phiroze Jeejeebjoy Towers Dalal Street Mumbai 400 001 Scrip Code: 543489 National Stock Exchange of India Limited Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandra (East) Mumbai – 400 051 Trading Symbol: GATEWAY Subject: Outcome of Board Meeting Dear Sir/ Madam, Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, (“Listing Regulations”) as amended from time to time, and other applicable provisions, read with the relevant SEBI circulars, this to inform that the Board of Directors of Gateway Distriparks Limited (“the Company”) at its meeting held today i.e. Wednesday, October 28 , 2026 has, inter alia, considered and a pproved the following matters: 1. Unaudited Financial Results for the quarter ended September 30, 2026 Pursuant to Regulation 30 read with Regulation 33 of the Li sting Regulations, a copy of Unaudited Fi nancial Results (Standalone and Consolidated) along with the Limited Review Report of Auditor's on the aforesaid Financial Results submitted by M/s. S.R. Batliboi & Co. LLP, the Statutory Auditors for the quarter ended September 30, 2026 is enclosed herewith. The financial results shall be published in the newspapers under the provisions of the Listing Regulations and shall also be made available on the website of the Company at www.gatewaydistriparks.com. 2. Re-appointment of Mr. Samvid Gupta (DIN: 05320765) as Joint Managing Director Based on the recommendation of Nomination and Remuneration Committee, the Board of Directors of the Company has approved the re -appointment of Mr. Samvid Gupta (DIN: 05320765) as the Joint Managing Director of the Company for a further period of five (5) years commencing from February 07, 2027, subject to the approval of shareholders of the Company. 3. Approval of Postal Ballot Notice The Board has approved the Postal Ballot Notice for seeking the approval of the shareholders in respect of the aforesaid re -appointment. The Postal Ballot Notice shall be sent to the shareholders in due course.
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GATEWAY DISTRIPARKS LIMITED CIN: L60231MH2005PLC344764 Registered Office: Sector 6, Dronagiri, Taluka Uran, District Raigarh, Navi Mumbai, Maharashtra 400707, India Corporate Office: 4th Floor, Prius Platinum, Saket District Centre, New Delhi – 110017, India T: +91 11 4055 4400 F: +91 11 4055 4413 E: investors@gatewaydistriparks.com W: www.gatewaydistriparks.com The required details pursuant to the SEBI Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 are annexed herewith as Annexure – A. The Board Meeting commenced at 12:05 P.M. IST and concluded at 01:30 P.M. IST. Kindly take the above information on record. Thanking You Yours faithfully, For Gateway Distriparks Limited Divyang Jain Company Secretary & Compliance Officer Encl: as above
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GATEWAY DISTRIPARKS LIMITED CIN: L60231MH2005PLC344764 Registered Office: Sector 6, Dronagiri, Taluka Uran, District Raigarh, Navi Mumbai, Maharashtra 400707, India Corporate Office: 4th Floor, Prius Platinum, Saket District Centre, New Delhi – 110017, India T: +91 11 4055 4400 F: +91 11 4055 4413 E: investors@gatewaydistriparks.com W: www.gatewaydistriparks.com Annexure-A Details required under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 Sr. No. Particulars Samvid Gupta (DIN: 05320765) 1. Reason for Change viz. appointment, reappointment, resignation, removal, death or otherwise Considering that his existing term will expire on February 06, 2027, Mr. Samvid Gupta (DIN: 05320765) is proposed to be re -appointed as the Joint Managing Director of the Company. 2. Date of Appointment/ Re-appointment/ cessation (as applicable) & terms of appointment/ Re-appointment Date of Re-appointment: With effect from February 07, 2027 t o February 06, 2032 i.e. for a term of 5 (five) consecutive years, subject to approval of the Shareholders of the Company Terms of Re-appointment: As recommended by the Nomination and Remuneration Committee (“NRC”) and approved by the Board, on mutually agreed terms, as follows: Sitting Fee: He shall be eligible for sitting fees for attending meetings, as applicable. Performance-linked Commission : He shall be eligible to receive performance-linked commission, if declared by the Company, within the limits permissible under the Companies Act, 2013. Salary / Perks: He shall not be entitled to any salary or perquisites in his capacity as Joint Managing Director. Retirement by Rotation: His office shall be liable to retire by Rotation, in accordance with the provisions of the Companies Act, 2013. 3. Brief Profile Enclosed as Annexure-I 4. Disclosure of Relationship between Directors Mr. Samvid Gupta (DIN: 05320765) is Promoter and the Joint Managing Director of the Company. He is the son of Mr. Prem Kishan Dass Gupta, the Chairperson and Managing Director of the Company, and the younger brother of Mr. Ishaan Gupta, the Joint Managing Director of the Company.
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GATEWAY DISTRIPARKS LIMITED CIN: L60231MH2005PLC344764 Registered Office: Sector 6, Dronagiri, Taluka Uran, District Raigarh, Navi Mumbai, Maharashtra 400707, India Corporate Office: 4th Floor, Prius Platinum, Saket District Centre, New Delhi – 110017, India T: +91 11 4055 4400 F: +91 11 4055 4413 E: investors@gatewaydistriparks.com W: www.gatewaydistriparks.com 5. Information as required pursuant to BSE circular ref no. LIST/ COMP/ 14/ 2018-19 and the National Stock Exchange of India Limited with ref no. NSE/CML/2018/24, dated June 20, 2018 Mr. Samvid Gupta (DIN: 05320765) has confirmed that he is not debar red from holding the office of D irector by virtue of any SEBI order or any order of any other statutory authority.
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GATEWAY DISTRIPARKS LIMITED CIN: L60231MH2005PLC344764 Registered Office: Sector 6, Dronagiri, Taluka Uran, District Raigarh, Navi Mumbai, Maharashtra 400707, India Corporate Office: 4th Floor, Prius Platinum, Saket District Centre, New Delhi – 110017, India T: +91 11 4055 4400 F: +91 11 4055 4413 E: investors@gatewaydistriparks.com W: www.gatewaydistriparks.com Annexure I BRIEF PROFILE OF MR. SAMVID GUPTA(DIN: 05320765): Mr. Samvid Gupta holds a Bachelor of Science in Business Administration degree from Boston University, USA, and possesses over 12 years of experience in various aspects of business management, including Strategic Planning, Financial Planning, Business Development, New Projects and Business Analysis. He currently serves as Joint Managing Director and has been associated with the Company since May 2014. His key contributions and responsibilities include: Business Growth and Commercial Development: Contributing to business development through customer acquisition, commercial strategy and the development of end-to-end logistics solutions. Infrastructure Expansion and Capital Inv estment: Playing a key role in the planning and development of the Group's container logistics network, including new facilities, capacity enhancements, fleet additions and other capital investments. Financial Strategy: Involvement in financial planning, t reasury management, investment decisions and financing arrangements. Mergers & Acquisitions: Involvement in the acquisition of ICD Kashipur, divestment of non-core assets, fundraising initiatives and intra-group mergers. Investor Relations: Leading the Company's engagement with investors and analysts, including participation in investor conferences, interviews and media interactions. Mr. Samvid Gupta combines a strong understanding of the Company's operations with commercial and financial expertise. His involvement across business development, infrastructure expansion, capital allocation and corporate strategy has contributed to the Company's growth and development as an integrated rail and container logistics operator.
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S.R. BATLIBOI & CO. LLP Chartered Accountants 67, Institutional Area Sector 44, Gurugram- 122 003 Haryana, India Tel: +91 124 681 6000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Consolidated Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Gateway Distriparks Limited 1. We have reviewed the accompanying Statement of unaudited Consolidated Financial Results of Gateway Distriparks Limited (the "Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group"), its joint venture for the quarter ended September 30 , 2026 and year to date from April O 1, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended (the "Listing Regulations"). 2. The Holding Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 , (Ind AS 34) "Interim Financial Reporting" prescribed under Section 13 3 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Holding Company's Board of Directors. Our responsibility 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 oflndia. 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, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially 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 of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the Master Circular issued by the Securities and Exchange Board of India under Regulation 3 3(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities: S.No. Company Name Nature I Gateway Distriparks Limited Holding Company 2 Gateway Distriparks (Kerala) Limited Subsidiary Company 3 Kashipur Infrastructure and Freight Terminal Subsidiary Company Private Limited 4 Snowman Logistics Limited Subsidi ary Company 5 Container Gateway Limited Joint Venture S.R. Batli boi & Co LLP, a limited Liability Partnership with LLP Identity NO. AAB-4294 Regd. Office: 22. Camac Street, Block 'B' 3rd Floor. Kolkata-700 016
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SR. BATLIBOI &CO. LLP Chartered Accountants 5. We draw attention to Note 12 to the accompanying Statement of unaudited consolidated financial results regarding the Holding Company's assessment of certain regulatory proceedings involving orders received under the Prohibition of Benami Property Transactions Act, 1988, and related advances of Rs. 866.25 lakhs paid in respect of proposed acquisition of land parcels which are currently under attachment and held as benami property by the Adjudicating Tax Authority. Having regard to the status of the matter as more fully discussed in that note, we are unable to comment on the provisions, if any, that may be required related to recovery of said advances and/or potential consequences in respect of the proceedings in these unaudited consolidated financial results. Our conclusion for the quarters ended June 30, 2026 and September 30, 2025 and opinion for the year ended March 31, 2026 was also qualified in respect of the said matter. 6. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review report of other auditor referred to in paragraph 8 below, except for the possible effects of our observation in para 5 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with recognition and measurement principles laid down in the aforesaid Indian Accounting Standard specified under Section 13 3 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 7. Emphasis of Matter - Service Exports from India Scheme ('SEIS') Benefits We draw attention to Note 10 to the accompanying Statement of unaudited consolidated financial results which describes the proceedings relating to demand orders/ notices of Rs. 18,409.94 lakhs received by the Holding Company from the Commissioner of Customs and Additional Director General of Foreign Trade, challenging the SEIS benefits availed by the Holding Company for financial years 2015-16 to 2018-19 under the provisions of Foreign Trade (Development and Regulation) Act, 1992. Our conclusion is not modified in respect of this matter. 8. The accompanying Statement includes the unaudited interim financial results and other financial information, in respect of one subsidia ry, whose unaudited interim financial results include total assets of Rs. 8,62 7.89 lakhs as at September 30, 2026, total revenues of Rs. 617.25 lakhs and Rs. 965.32 lakhs, total net profit after tax of Rs. 144.5 5 lakhs and Rs. 61.50 lakhs, total comprehensive income of Rs. 145.88 lakhs and Rs. 62.40 lakhs, for the quarter ended September 30, 2026 and the period ended on that date respectively, and net cash outflows of Rs. 11.46 lakhs for the period from April O 1, 2026 to September 30, 2026, as considered in the Statement which has been reviewed by its independent auditor. The independent auditor's reports on interim financial information/ financial results of this entity has been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures in respect of this subsidia ry is based solely on the report of such auditor and procedures performed by us as stated in paragraph 3 above. 9. The accompanying Statement includes unaudited interim financial results and other unaudited financial information in respect of one joint venture, whose interim financial results includes the Group's share of net profit of Rs. Nil and Rs. Nil and Group's share of total comprehensive income of Rs. Nil and Rs. Nil for the quarter ended September 30, 2026 and for the period ended on that date respectively. The unaudited interim financial results and other unaudited financial information this joint venture, have not been reviewed by its auditor and have been approved and furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the affairs of this joint venture, is based solely on such unaudited interim financial results and other unaudited financial information. According to the information and explanations given to us by the Management, this interim financial results/information are not material to the Group.
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S.R. BATLIBOI &CO. LLP Chartered Accountants Our conclusion on the Statement in respect of matters stated in para 8 and 9 above is not modified with respect to our reliance on the work done and the reports of the other auditor and the financial results/financial infonnation certified by the Management. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 30 I 003E/E300005 per Amit G Partner Membership No.: 501396 UDIN: 26501396NKBIUV7894 Place: Gurugram Date: October 28, 2026
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GATEWAY DISTRIP ARKS LIMITED Registered Office: Sector 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai - 400 707 CIN: L6023140420059LC344764 Ph: +91 2227246500,Fa¥ +91 2227246538, £mail: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com STATEMENT OF UNAUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 (Rs. in lakhs) Quarter Ended Six Months Ended Year Ended Sr Particulars September 30, June 30, September 30, September 30, September 30, March 31, No 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited 1 Income (a) Revenue from operations 58,012.67 54,929.66 56,732.22 1,12,942.33 1,11,775.18 2,21,181.65 (by Other income 544.61 440.44 309.49 985.05 679.31 1,762.38 Total income 58,557.28 55,370.10 57,041.71 1,13,927.38 1,12,454.49 2,22,944.03 2 Expenses (a) Purchase of traded goods 5,541.38 6,807.35 5,544.28 12,348.73 11,844.22 20,497.49 (b) (increase)/decrease in inventories of traded goods 147.89 (417.58) 223.59 0269.69) 115.60 183.72 (c) Operating expense 31,737.30 29,438.89 31,236.83 61,176.19 60,780.58 1,22,253.39 (d) Employee benefits expenses 3,701.18 3,486.61 3,381.20 7,187.79 6,538.66 13,384.40 (e) Finance costs 1,323.51 1,344.08 1,587.15 2,667.59 3,056.13 5,926.86 (f) Depreciation and amortisation expense 3,925.40 3,874.03 3,888.75 7,799.43 7,548.87 15,265.47 (g) Other expenses 4,278.18 3,907.50 4,313.31 8,185.68 8,528.88 16,878.92 Total expenses 50,654.84 48,440.88 50,175. 11 99,095.72 98,412.94 1,94,390.25 3 Profit before exceptional items and tax (1-2 7,902.44 6,929.22 6,866.60 14,831.66 14,041.55 28,553.78 4 Exceptional items · income/(expense) [refer note below] 162.27 162.27 (274.19) 5 Profit before tax (3+4) 7,902.44 7,091.49 6,866.60 14,993.93 14,041.55 28,279.59 6 Tax expense [refer note 5, 6, 16 and 17 below] (a) Current tax 1,598.24 1,492.97 1,212.42 3,091.21 2,589.30 5,483.80 (b) Adjustment for tax relating to earlier periods (68.75) (c) Deferred tax 451.35 471.72 (976.17 923.07 (1,396.59) (3,071.08) Total tax expense 2,049.59 1,964.69 236.25 4,014.28 1,192.7% 2,3143.97 7 Profit for the period / year (5-6) 5,852.85 5,126.80 6,630.35 10,979.65 12,848.84 25,935.62 8 Other comprehensive income ltems that wilt not be reclassified to profit or loss Remeasurements of post-employment benefit obligations 56.09 16.45 7.01 72.54 027.75) 42.28 Income tax relating to the above 020.03) (4.44) (2.48) (24.47) 9.63 (14.49) Other comprehensive income/(loss) for the period/year, net of tax 36.06 12.01 4.53 48.07 (18.12) 27.79 9 Total comprehensive income for the period / year (7+8) 5,888.91 5,138.81 6,634.88 11,027.72 12,830.72 25,963.41 10 Profit is attributable to: 5,852.85 5,126.80 6,630.35 10,979.65 12,848.84 25,935.62 Owners 5,794.47 4,884.49 6,696.98 10,678.96 12,722.38 25,565.52 Non-controlling interests 58.38 242.31 (66.63) 300.69 126.46 370.10 11 Other comprehensive income/(loss) is attributable to: 36.06 12.01 4.53 48.07 (18.12) 27.79 Owners 20.13 7.23 1.43 27.36 (10.73) 19.80 Non-controlling interests 15.9J 4.78 3.10 20.71 (7.39) 7.99 12 Total comprehensive income is attributable to 5,888.91 5,138.81 6,634.88 11,027.72 12,830.72 25,963.41 Owners 5,814.60 4,891.72 6,698.41 10,706.32 12,711.65 25,585.32 Non-controlling interests 74.31 247.09 (63.53) 321.40 119.07 378.09 13 Paid-up equity share capital (Face value Rs. 10±. per equity share) 49,964.38 49,964.38 49,964.38 49,964.38 49,964.38 49,964.38 14 Other equity excluding revaluation reserves as per the audited balance sheet 1,79,314.07 15 Earnings per share attributable to equity holders of the parent : Not Annualised Not Annualised Not Annualised Not Annualised Not Annualised Annualised (Face value Rs. 10/- each) (a) Basic (Rs. 1.16 0.98 1.34 2.14 2.54 5.12 (tb) Diluted (Rs.) 1.16 0.98 .34 2.14 2.54 5.12 See accompanying notes to the unaudited consolidated financial results KZZ".«- 1f},7""·--·
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GATEWAY DISTRIP ARKS LIMITED Registered Office: Sector - 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai . 400 707 CIN: L602314842005PLC344764 Ph: +912227246500,Fax. +91 2227246538, Email: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com STATEMENT OF UNAUDITED CONSOLIDATED ASSETS AND LIABILITIES AS AT SEPTEMBER 30, 2026 L. kh:) (R $ 1 a $ Particulars As at September As at March 31, 30, 2026 2026 (Unaudited) (Audited ASSETS Non current assets Property, plant and equipment 1,87,364.59 1,84,752.80 Capital work-in-progress 1,071.9 2,915.82 Goodwill 50,333.55 50,333.55 Other intangible assets 498.44 654.38 Right-of-use assets 28,087.65 30,443.07 Investments accounted for using equity method Financial assets i. Loans ii. Other financial assets 6,653.48 6,107.56 Income tax assets (net 1,697.04 2,364.87 Deferred tax assets (net) 25,016.08 25,976.49 Other non-current assets 3,589.01 3.642.99 fetal non-current assets 3.04 311.75 307 191 .53 Current assets Inventories 1,590.93 1,321.24 Contract assets 478.09 494.63 Financial assets i. Investments 9,552.19 9,699.03 ii. Trade receivables 31,612.28 26,561.01 iii. Cash and cash equivalents 943.84 1,891.57 iv. Bank balances other than (iii) above 238.79 237.18 v. Other financial assets 65.64 437.52 Other current asets 3,038.79 3,083.10 Total current assets 47 520.55 43 725.28 Assets held for sale 1 277.63 1 277.63 TOTAL ASSETS 353 109.93 352194.4 4 EQUITY AND LIABILITIES Equity Equity share capital 49,964.38 49,964.38 Other equity 1,83,774.85 1 79,314.07 Equity attributable to owners of the parent 2,33,739.23 2,29,278.45 Non-controlling interests 25,667.92 25,346.52 TOTAL EQUITY 2 59407. 15 254624.97 Liabilities Non-current liabilities Financial biabiities i. Borrowings 18,640.40 21,258.99 ii. Lease liabilities 28,830.05 30,835.28 Provisions 1,518.55 1,579.40 Deferred tax liabilities (net) 1,968.23 1,980.61 Total non-current liabilities 50.957.23 55654.28 Current liabilities Contract tiabitities 1,963.13 1,946.61 Financial tiabitities i. Borrowings 8,362.54 7,946.82 ii. Lease liabiities 4,495.79 4,536.13 iii. Trade payables -total outstanding dues of micro and small enterprises 2.533.53 2,744.78 -total outstanding dues of creditors other than micro enterprises and small enterprises 18,907.56 16,812.76 iv. Other financial biabilities 3,805.05 5,075.76 Other current liabilities 1,841.45 2,219.66 Provisions 613.18 583.19 Current tax liabilities (net) 223.32 49.48 Total current liabilities 42745.55 41 915.19 TOTAL LIABILITIES 93702.78 97569.47 TOTAL EQUITY AND LIABILITIES 353 109.93 352194.44 /[1"- 9»«ol 4 co.uu 0wow {[[Mien«teon
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GATEWAY DISTRIP ARKS LIMITED Registered Office: Sector - 6, Dronagini, Taluka - Uran, District Raigad, Navi Mumbai - 400 707 CIN: L6023140H2005PLC344764 Ph: +91 2227246500,Fax +91 2227246538, Email: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com STATEMENT OF UNAUDITED CONSOLIDATED CASH FLOWS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2026 (Rs. In lakhs) A B C Particulars September 30, September 30, 2026 2025 (Unaudited) (Unaudited Cash flows from operating activities Profit before tax 14,993.93 14,041.55 Adjustments to reconcile profit before tax to net cash flows Depreciation of property, plant and equipment and night-of-use assets 7,643.49 7,389.01 Amortisation of intangible assets 155.94 159.86 Exceptional item [refer note 13 and 18 below] (162.27 Impairment loss on trade receivables 353.37 417.15 Impairment loss on other current assets 41.34 Impairment loss/(Reversal of impairment loss) on contract assets (15.12) 2.94 Unwinding of discount on security deposits (62.33) (51.38) Insurance claim received (18.97) Gain on sale of property, plant and equipment (net) (97.89) 16.11 Finance costs 2,665.25 3,056.13 Gain on sale of investments measured at FVTPL (net) (174.66) (216.43) Gain in fair valuation of investments measured at FTPL (net) 0203.25 (245.90) Interest income (14.19) (14.39) Gain on lease cancellation/ adjustment (13.75) Liabilities/ provisions no longer required written back 02.92 working capital adjustments: (lncrease/decrease in inventories (269.69) 115.60 Increase in trade receivables (5,404.63) (1,782.94 Increase in other financial assets (101.30) (259.00) (increase)/decrease in contract assets 31.66 (15.67) Increase in other non-current assets (85.60) (570.32 (increase/decrease in other current assets 44.31 (622.58) Increase in trade payables 1,886. 47 2,013.77 Increase in provisions 203.96 152.83 Decrease in other financial liabilities (1,267.83) (1,283.13) Increase in contract liabilities 16.52 69.98 Increase(decrease) in other current liabilities 0378.21) 60.20 Cash generated from operations 19,741.26 22,455.76 Income taxes paid (net of refunds 2 249.04 (2,399.70) Net cash flows from operating activities [A 17492.22 20.056.06 Cash flows from investing activities Purchase of property, plant and equipment (including capital work in progress) (5,843.14) 02,427.80) Proceeds from sale of property, plant and equipment 99.16 Purchase of investments measured at VTPL (12,272.85) (14,042.00) Proceeds from sale of investments measured at FVTPt 12,797.61 8,793.00 Investments in bank deposits with original maturity of more than 12 months (net) (20.10) 0347.12 Dividend received Interest received 20.72 6.63 Net cash flows used in investing activities [8] (5.218.60 (8.017.29 Cash flows from financing activities Repayment of tong-term borrowings 4,200.00 2,503.14 Proceeds from long-term borrowings (6,563.67) (5,663.51) Proceeds from short-term borrowings 160.80 1,387.11 Dividends paid (6,245.55 (6,245.97) Interest paid (1,126. 96) (1,446.68) Payment of principal portion of lease liabilities (2,095.83) (1,722.99) Payment of interest portion of lease liabilities (1,550.14 (1,623.97 Net cash flows used in financing activities [CL (13 221.35 (12812.87 Net decrease in cash and cash equivalents IDA+B+CI (947.73 (774.10 Cash and cash equivalents at the beginning of the vear [E 1.891.57 1,357.27 Cash and cash equivalents at the end of the period(f ±D+fl 943.84 583.17 Reconciliation of Cash and Cash Equivalents with Statement of Cash Flows Cash Flows statement as per above comprises of the following Cash and cash equivalent 943.84 583.17 Balances as per statement of cash flows 943.84 583.17 ·&Co. LLP, Gurugram entification
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GATEWAY DISTRIP ARKS LIMITED Registered Office: Sector - 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai - 400 707 CIN: L602314842005PLC344764 Ph: +91 2227246500, Fax. +91 2227246538, Emait: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com Notes to the unaudited consolidated financial results for the quarter and six months ended September 30, 2026 The financial results of following entities have been consolidated with the financial results of Gateway Distriparks Limited ( Holding Company or the Company ) Subsidiaries: a) Gateway Distriparks (Kerala) Limited (GDKL') b) Kashipur Infrastructure and Freight Terminal Private Limited (KIFTPL) c) Snowman Logistics Limited (SLL or Snowman') Joint Venture: a) Container Gateway Limited (CGL') The Holding Company and its subsidiaries together referred to as the Group. The above unaudited consolidated financial results for the quarter and six months ended September 30, 2026, have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on October 27, 2026 and October 28, 2026. The Statutory Auditors have conducted the limited review of the consolidated financial results and have expressed a qualified conclusion on these unaudited consolidated financial results. These unaudited consolidated financial results have been prepared pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, a% amended and in accordance with Indian Accounting Standards ('ind AS') as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and relevant amendment rules thereafter. 4 The Company is involved in an arbitration proceeding with Container Corporation of India Limited ('Concor') in respect of agreements for operations at ICD Garhi. Concor had raised various claims on the Company and has fled an application in High Court of Delhi for appointment of an arbitrator. The management is of the view that these claims are at a preliminary stage and the question of maintainability of the alleged disputes raised by Concor is yet to be determined and are not sustainable and thus, no provision is required thereagainst. During earlier years, the income-tax department had raised demands for AY 2011.12 to 2014-15 amounting to Rs. 2,171.65 lakhs in respect of CFS business of the Company and for AY 2020-21 amounting to Rs. 202.50 takhs in respect of business of GDKL primarily on account of dis.allowance of deduction under Section 80-1A(4)(i) of the Income-tax Act, 1961. Assessment of all such orders are under litigation at various forums. Based on expert opinion, the management believes that the Group is entitled to aforesaid deductions and hence no provision for the aforesaid matter is made in these unaudited consolidated financial results. Based on the Board approved projections, the management believes that Minimum Alternate Tax credit entitlement of Rs. 22,333.81 lakhs as at September 30, 2026 is fully recoverable it September 30, 2026, the Company has received a demand notice from Northern Railways regarding land license fees for Garhi amounting to Rs. 6,780.67 lakhs (including interest of Rs. 2,873.84 Lakhs and GST of Rs. 595.96 lakhs) for the years 2011 to 2027. The Company is carrying a provision of Rs. 3,073.44 lakhs in the books of account as at September 30, 2026 and is in the process of filing a reply contesting the same. The management, based on internal legal assessment, is of the view that no adjustments are likely to arise in these unaudited consolidated financial results in this regard. 8 The Company received the approval dated August 08, 2025 from Office of the Commissioner of Customs (Preventive), Ministry of Finance for denotification of CFS at Krishnapatnam. The management is exploring alternate use of (FS and its assets at Krishnapatnam having net block of Rs. 5,377.27 takhs as at September 30, 2026 and believes that no impairment is likely to arise in respect thereof. 9 0n November 21, 2025, the Government of India notified the four Labour Codes consolidating 29 existing labour laws ('Codes'), The Group assessed and disclosed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory driven, non recurring nature of this impact of Rs, 274.19 takhs, the same was disclosed under 'Exceptional items' during the year ended March 31, 2026 During the previous quarter, the Group, based on discussion with legal experts, an actuarial assessment and considering the revised compensation structure agreed with the employees with effect from Apnil 01, 2026 (which is consistent with the Labour Codes, rules/draft rules, FAQs), accounted for a reversal of Rs. 162.27 lakhs. Considering materiality and nonrecurring nature of this impact, the said reversal was also disclosed under 'Exceptional items', The Group continues to monitor the finalisation of the Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes, and wilt incorporate appropriate accounting treatment based on these developments as required. 10 The Company had accounted for benefits available under Service Exports from India Scheme ('SEIS') for its Rail business amounting to Rs. 10,068.78 lakhs for the financial years ('FY$') 2015-16 to 2017-18 and for its Container Freight Station (CFS) business amounting to Rs. 6,762.88 lakhs for the FYs 2015-16 t0 2018-19. In previous years, the Company had received show cause notices (SCN') from Additionat Director General of Foreign Trade (ADGFT'), Delhi and Mumbai and Commissioner of Customs, Kolkata and Mundra questioning the SEIS Benefits of Rs. 10,207.62 lakhs (gross value) and Rs. 6,902.32 lakhs (gross value) for its Rail and CFS business respectively, as the SEIS scrips were transferred by the Company to other companies, which utilised the same. The Company had submitted its response to Commissioner of Customs, Kolkata and Mundra. The Company had received a hearing notice from Directorate General of Foreign Trade ('DGET') in relation to SCN from ADGFT, Mumbai which has been adjourned. Further, the Company received a letter from the Adjudication Cell (Port), Kolkata Customs that the adjudication of SCN cannot be proceeded as the matter ts pending with DGFT and will remain in abeyance until further development. The Company, for its CFS business, received a demand order dated March 28, 2025 amounting to Rs. 6,902.32 lakhs along with a penalty of Rs. 1,300.00 lakhs from the Commissioner of Customs, Mundra, pertaining to FY 2015-16 to 2018-19. The Company filed an appeal to CESTAT on June 20, 2025 against the said order, which is pending for disposal, and deposited Rs. 517.67 takhs under protest. The Company, supported by legal opinion, believes that it has a good case and the SES scrips for the aforesaid financial years were correctly availed in terms of the provisions of Foreign Trade Policy 2015 20 and accordingly, no provision is made in these unaudited consolidated financial results in this regard. M·Rjtliboi&.Co.LLP , Gurugiem· [[!
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GATEWAY DISTRIP ARKS LIMITED Registered Office: Sector - 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai . 400 707 CIN: L602314842005PLC344764 Ph: +91 2227246500, Fax. +91 2227246538, Email: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com 1f Bank Guarantee was issued in favour of Punjab State Container and Warehousing Corporation Limited tPCw) in respect of O&M Contract Agreement dated January 12, 2007 entered into for their CFS at Nhava Sheva, Navi Mumbai. The said O&M Agreement expired on January 31, 2022 by efflux of time. Post the expiry of the agreement, PCW sought to encash the bank guarantee of Rs. 1,810.00 lakhs on account of disputes arising between the Company and PCw. The Company filed a petition, pursuant to which on February 14, 2022, the Chandigarh District Court had restrained the Company's bank not to encash the bank guarantee in favour of PCW. Further, the Company also invoked the arbitration clause seeking appointment of the Arbitral Tribunal to adjudicate all disputes between the parties and later on withdrew the said petition filed before the Chandigarh District Court as the claim period of the Bank Guarantee had expired on January 31, 2023. After the withdrawal of the said petition, PCw re. approached the Company's bank, seeking encashment of the Bank Guarantee, post which the bank encashed the bank guarantee on February 22, 2023 for Rs. 1,810.00 takhs. Punjab and Haryana High Court had allowed the application preferred by the Company for appointment of Arbitrat Tribunal vide a consent order. The Arbitrat Tribunal issued an order dated November 29, 2025 in the Company's favour with respect to the said matter. Subsequently, PCw filed an appeal against the order passed by the Arbitrat Tribunal, and the Company filed its counter-appeal thereto. Vide order dated July 14, 2026, the Additional District Judge, Chandigarh granted a stay on the said order, subject to PCw furnishing a Bank Guarantee or Fixed Deposit Receipt (FDR) equivalent to 100% of the award amount along with applicable interest accrued thereon. The matter is pending for disposal. The management believes that the amount is likely to be fully recovered as there is favourable arbitration order and no provision is made in these unaudited consolidated financial results in this regard. 12 The Company is in process of setting up a new CD project in Jaipur and has acquired land parcels of 21.4 acres at a consideration of Rs. 2,327.64 lakhs (including land development cost) and incurred further expense of Rs, 1,074.72 lakhs on the project as at September 30, 2026. Further, the Company also entered into an arrangement with an individual to acquire additional land parcels required by the Company to complete the project, against which an amount aggregating to Rs. 866.25 takhs was paid by the Company. As per such arrangement, the individual was required to acquire various small land parcels, ensure required regulatory compliances and sell the land to the Company at the prevailing market pnice. During the year ended March 31, 2024, the said arrangement was challenged by the Initiating Officer, Income Tax, Benari Property Unit, Jaipur, who alleged these arrangements / transactions were covered under the Prohibition of Benami Property Transactions Act, 1988 (the P8PT Act') and referred the matter to the Adjudicating Authority of the P8PT Act, New Delhi. Income-tax department also provisionally attached the properties, which were acquired by the individual in tranches from such amount paid by the Company under the abovementioned arrangement Further, the Company received an order dated April 21, 2025 from the Adjudicating Authority, where the Adjudicating Authority confirmed the provisional attachment orders previously issued by the Initiating Officer, with respect to the land parcels held by the individual, thereby holding the aforesaid property to be Benami Property, and the individual as Benamidar and the Company as Beneficial Owner. The Company filed an appeal against the said order with the Appellate Tribunal on June 06, 2025. The final arguments at the Appellate Tribunal were concluded on September 16, 2026 and the matter is reserved for order, which is awaited. The Company also received notices on October 17, 2025 under Section 27(1) of P8PT At. However, as the confiscation proceedings under Section 27(1) are subject to the outcome of pending appeal with Hon 'ble Tribunal i.e. SAF EMA, the Company made a request to the Adjudicating Authority for keeping the confiscation proceedings in abeyance till such time, as per the provisions of Section 46 of the PBpT Act. The next date of hearing is awaited. Pending final outcome of the same and based on its assessment and legal opinion obtained, the Company does not believe any provision is required in respect of advance of Rs. 866.25 lakhs paid to the individual and potential consequences that may arise from proceedings stated above. Also, the Company does not foresee any pact on the amount spent on the project till date and no material adjustments are likely to arise in these unaudited consolidated financial results in this regard. 13 In June 2024, the Company entered into Agreement to Sell with its related party, Snowman Logistics Limited (SLL') to sell land parcels at Krishnapatnam, of which land of 5.24 acres and one warehouse, against which SLt had paid an advance of Rs. 885.00 lakhs, are not yet registered in the name of SLL white SLL obtained complete possession of land by paying more than 90% of the consideration, the application for registration of the Sale Deed for the said land parcel was rejected by the Collector and Distnict Collector, Nellore in the year ended March 31, 2025, on the grounds that a portion of the said land was appearing as a government land in revenue records, which cannot be used for private purposes. As at September 30, 2026, SLL has spent total amount of Rs. 4,398.33 lakhs in respect of the said project at Krishnapatnam. In respect of land under dispute, the Company has re-confirmed to SLL that it possesses all relevant ownership documents and filed an appeal against the rejection. Based on underlying ownership documents and external opinion, the management believes it has a strong case on menits. In the event of an adverse decision, the Company has agreed to indemnify SLL against any losses arising of these transactions. 14 Statement of segment information for the quarter and six months ended September 30, 2026 As per Ind AS 108 - Operating segments, the Group has two reportable segments namely Inter-Modal Container Logistics and Cold-chain Logistics and Distribution; (Rs. in lakhs) Quarter Ended Six Months Ended Year Ended Particulars September 30, June 30, September 30, September 30, September 30, March 31, 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited (Unaudited (Unaudited) (Audited) f,Segment revenue (a) Inter-Modal Container Logistics 41,787.87 37,289.81 41,311.43 79,077.68 80,212.60 1,61,294.65 l(by Cold-chain' stics and Distribution 16,224.80 17,639.85 15,420.79 33,864.65 31 562.58 59,887.00 Revenue from operations 58.012.67 54929.66 56 732 22 1 12.942.33 1 11775. 18 2.21 181.65 2. Segment result (a) Inter-Modal Container Logistics 8,158.24 6,833.40 7,883.15 14,991.64 15,273.88 30,456.06 (b) Cold-chain Logistics and Distribution 80.68 558.29 (219.05) 638.97 230.36 592.62 Total (A) 8,238.92 7,3191.69 7,664.10 15,630.61 15,504.24 31,048.68 Add: Other income (By 539.34 414.78 290.51 954.12 660.34 1,546.71 Less: Finance cost(C 87S.82 877.25 1,088.01 1,753.07 2,123.03 4,041.61 Profit before exceptional items and tax ( DA +8 .CJ 7,902.44 6,929.22 6,866.60 14,831 .66 14,041.55 28,553.78 Add: Exceptional items (E) 162.27 162.27 (274.19 Profit before tax (D + E 7 902.44 7091.49 6866.60 14.993 .93 14.041 .55 28 279 59 Segment assets (a) inter-Modal Container Logistics 2,57,636.62 2,59,630.71 2,53,402.05 2,57,636.62 2,53,402.05 2,54,227.77 l( Cold-chain Loistics and Distribution 95,473.32 97,637.87 99 571.15 95.473.32 99,571.15 97,966.67 Total assets 353 109.93 357268.58 35 2 973.20 353 109.93 352973.20 352.194 .44 Segment liabilities (a) inter-Modal Container Logistics 57,544.37 59,102.24 60,860.44 57,544.37 60,860.44 58,414.74 (b) Cold-chain Logistics and Distribution 36,158.41 38,402.55 40.209.61 36,158.41 40,209.61 39,154.73 Total liabilities 93702. 78 97 504.79 1.01.070. 05 93702.78 1.,01.070.05 97569 .47 []4SR-pi«aw a ca.u. owwen 1]/don«too
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GATEWAY DISTRIPARKS LIMITED Registered Office: Sector - 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai - 400 707 CIN: L602314442005PLC344764 Ph: +91 2227246500,Fax . +91 2227246538, Email: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com 15 During the previous and current periods, Snowman received demand orders under Section 73 of the Goods and Services Tax Act, 2017 from various states, of which an amount of Rs. 222.32 lakhs (including interest and penalties) are under litigation as at September 30, 2026. Snowman has made a pre-deposit of Rs. 53.82 lakhs, and the department had further unilaterally deducted input tax credit aggregating to Rs. 165.65 lakhs from the Snowman's electronic credit ledger ('ECL') till September 30, 2026. Against the same demands, Snowman has paid / expensed an amount of Rs. 49.18 takhs during six months ended September 30, 2026 (year ended March 31, 2026: Rs. 134.43 lakhs). Further, Snowman has other GST show cause notices amounting to Rs, 539.93 lakhs pending as at date Based on internal assessment and expert opinion, the management believes that the said demands / notices aggregating to Rs. 762.2 lakhs are not tenable, and no provision is required to be made in respect of the above matters (including against pre deposit/ECL deduction of Rs. 219.47 lakhs). However, basis best management estimates and as an abundant caution, Snowman has provided an amount of Rs. 149.73 lakhs as at September 30, 2026 in this regard in the unaudited consolidated financial results. 16 In earlier years, Snowman did not recognise MAT credit entitlement due to the absence of convincing evidence of sufficient future taxable profits. As Snowman became liable to tax under the normal provisions of the Income-tax Act and utilised the MAT credit against such normal tax liability, the MAT credit so utilised was recognised in the Statement of Profit and Loss for the quarter and year ended March 31, 2026 and thus, the tax credit was higher. This does not have any impact for the quarter and six months ended September 30, 2026 17 Snowman received an assessment order dated January 30, 2026 for Assessment Year 2024-25, wherein the Assessing Officer (A0') disallowed deduction of Rs. 463.83 lakhs under Section 35AD of the Income tax Act, 1961 (Act'), in respect of Snowman's Mumbai and Hyderabad cold storage units, which the AO considered ineligible for deduction under the said section. Penalty proceedings under Section 270A had been initiated and during the current quarter, a penalty of Rs. 206.57 lakhs was levied. Snowman has filed an appeal against the aforesaid order on October 14, 2026. Further, on October 16, 2026, Snowman filed an application for rectification under Section 154 of the Act in respect of the tax rate applied in the computation of the penalty, the rectification of which would result in a reduction of Rs. 34.43 lakhs in the penalty amount. The management, based on its assessment and external advice, believes that penalty is not leviable and will get a favourable order at appeal stage, and, therefore no provision is required to be made in these unaudited consolidated financial results. 18 Pursuant to the approval by the Board of Directors in their meeting held on August 05, 2026, the Company declared first interim dividend for the financial year 2026-27 at 12.50% (Rs. 1.25 per equity share) on the equity share capital aggregating to Rs. 6,245.55 lakhs, which is duly paid. For and on behalf of the Board of Directors Gateway Distriparks Limited Place: New Delhi Date: October 28, 2026 /Ms.R�alliooi & Co. LLP, Gurgram �dentification Prem Kishan Dass Gupta Chairman and Managing Director DIN:- 00011670
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S.R. BALIBOI &CO. LLP Chartered Accountants 67, Institutional Area Sector 44, Gurugram - 122 003 Haryana, India Tel: +91 124 681 6000 Independent Auditor's Review Report on the Quarterly and Year to Date Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board of Directors Gateway Distriparks Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Gateway Distriparks Limited (the "Company") for the quarter ended September 30, 2026 and year to date from April 01, 2026 to September 30, 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility 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, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially 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 of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. We draw attention to Note 11 to the accompanying Statement of unaudited standalone financial results regarding the Company's assessment of certain regulatory proceedings involving orders received under the Prohibition of Benami Property Transactions Act, 1988, and related advances of Rs. 866.25 lakhs paid in respect of proposed acquisition of land parcels which are currently under attachment and held as benami property by the Adjudicating Tax Authority. Having regard to the status of the matter as more fully discussed in that note, we are unable to comment on the provisions , if any, that may be required related to recovery of said advances and/or potential consequences in respect of the proceedings in these unaudited standalone financial results. Our conclusion for the quarters ended June 30, 2026 and September 30, 2025, and opinion for the year ended March 31 , 2026 was also qualified in respect of the said matter. 5. Based on our review conducted as above, except for the possible effects of our observations in paragraph 4 above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards (' Ind AS') specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations , including the manner in which it is to be disclosed, or that it contains any material misstatement. S.R. Batliboi & Co LLP, a Limited Liability Partnership with LLP Identity No. AAB-4294 Regd Office • 22, Camac Street. Block 'B', 3rd Floor. Kolkata-700 016
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S.R. BATLIBOI & CO. LLP Chartered Accountants 6. Emphasis of Matter -- Service Exports from India Scheme ('SEIS') Benefits We draw attention to Note 9 to the accompanying Statement of unaudited standalone financial results which describes the proceedings relating to demand orders/ notices of Rs. 18,409.94 lakhs received by the Company from the Commissioner of Customs and Additional Director General of Foreign Trade, challenging the SEIS benefits availed by the Company for financial years 2015-16 to 2018-19 under the provisions of Foreign Trade (Development and Regulation) Act, 1992. Our conclusion is not modified in respect of this matter. For S.R. Batliboi & Co. LLP Chartered Accountants ICAI Firm registration number: 301003E/E300005 &. Partner Membership No.: 501396 UDIN: 26501396KOMVMN2400 Place: Gurugram Date: October 28, 2026
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GATEWAY DISTRIPARKS LIMITED Registered Office: Sector - 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai - 400 707 CIN: L60231442005PLC344764 Ph +91 222724 6500, Fax. +91 2227246538, Email: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2026 (Rs. in lakhs) Quarter Ended Six Months Ended Year Ended Sr. Particulars September 30, June 30, September 30, September 30, September 30, March 31, No 2026 2026 2025 2026 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited f Income (a) Revenue from operations 40,969.78 36,675.27 40,262.27 77,645.05 78,229.95 1,57,771.88 (b) Other income 404.79 358.32 451.,44 763.11 1,405.53 3,118.91 Total income 41,374.57 37,033.59 40,713.71 78,408.16 79,635.48 1,60,890 .79 2 Expenses (a) Operating expense 26,229.18 23,621.41 26,164.55 49,850.59 50,781.10 1,02,299.42 (b) Employee benefits expense 2,388.50 2,215.36 2,154.23 4,603.86 4,184.68 8,628.61 () Finance costs 657.98 652.09 798.35 1,310.07 1,660.05 3,072.09 (d) Depreciation and amortisation expense 1,939.88 1,897.86 1,880.00 3,837.74 3,763.49 7,532.75 (e) Other expenses 2,520.23 2,172.72 2,446.69 4,692.95 4,838.49 9,661.51 Total expenses 33,735.77 30,559.44 33,443 82 64,295.21 65,227.81 1,31,194.38 3 Profit before tax (1-2) 7,638.80 6,474.15 7,269.89 14,112.95 14,407.67 29,696.41 4 Tax expense [refer note and 6 below] (a) Current tax 1,432.76 1,281.90 1,271.67 2,714.66 2,531.17 5,209.01 (b) Adjustment for tax relating to earlier periods (69.05) (c) Deferred tax 549.61 405.34 (900.90) 954.95 (1,381.77) 02,279.53) Total tax expense 1,982.37 1,687.24 370.77 3,669.61 1,149.40 2,860.43 5 Profit for the period / year (3-4) 5,656.43 4,786.91 6,899.12 10,443.34 13,258.27 26,835.98 6 Other comprehensive income Items that wilt not be reclassified to profit or toss in subsequent periods: Remeasurements of post-employment benefit obligations 3.83 3.83 02.41) 7.66 (4.82) 15.31 Income tax relating to the above (0.97) (0.96) 0.84 (1.93 1.68 (5.35) Other comprehensive income / (loss) for the period/ year, net of tax 2.86 2.87 (1.57) 5.73 (3.14) 9.96 7 Total comprehensive income for the period / year (b+6) 5,659.29 4,789.78 6,897.55 10,449.07 13,255.13 26,845.94 8 Paid-up equity share capital (Face value Rs. 10/- per equity share) 49,964.38 49,964.38 49,964.38 49,964.38 49,964.38 49,964.38 9 Other equity excluding revaluation reserves as per the audited balance sheet 1,63,273.55 10 Earnings per share (Face value Rs. 10- per equity share) Not Annualised Not Annualised Not Annualised Not Annualised Not Annualised Annualised (a) Basic (Rs.) 1. 13 0.96 1.38 2.09 2.65 5.37 (b) Diluted (Rs. 1.13 0.96 1.38 2.09 2.65 5.37 See accompanying notes to the unaudited standalone financial results J s.�Ulboi & Co. LLP, G4lrugrllll /l,«a»
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GATEWAY DISTRIPARKS LIMITED Registered Office: Sector 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai - 400 7O7 CIN: L602314820059LC344764 Ph: +91 222724 6500, Fa. +91 2227246538, Email: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com STATEMENT OF UNAUDITED STANDALONE ASSETS AND LIABILITIES AS AT SEPTEMBER 3O, 2026 (Rs. in lakhs) Particulars As at September As at March 31, 3O, 2026 2O26 (Unaudited) (Audited) ASSETS Non-current assets Property, plant and equipment 1,31 ,101.97 1,25,777.42 Capital work-in-progress 1,035.69 2,908.94 Goodwill 30,296.53 30,296.53 Other intangible assets 392.49 543.86 Right-of-use assets 12,369.92 13,699.25 Equity investments in subsidiaries and joint venture 36,962.79 36,962.79 Financial assets i. Investments 1,136.54 1,247.42 ii. Loans ii. Other financial assets 2,866.40 2,430.51 Income tax assets (net) 529.49 611.70 Deferred tax assets (net) 20,735.86 21,692.74 Other non-current assets 3,174.20 3,284.27 Total non-current assets 240,601.88 239 455.43 Current assets Contract assets 418.47 410.20 Financial assets i. Investments 7,461.25 8,204.91 ii. Trade receivables 20,868.95 17,912.76 iii. Cash and cash equivalents 757.28 545.46 iv. Bank balances other than (iii) above 41.06 39.13 v. Other financial assets 11.91 379.11 Other current assets 1,483.06 1,542.05 Total current assets 31.O41 .98 29.O33.62 Assets held for sale 860.38 860.38 TOTAL ASSETS 272504.24 269349.43 EQUITY AND LIABILITIES Equity Equity share capital 49,964.38 49,964.38 Other equity 1,67,477.07 163,273.55 TOTAL EQUITY 217 441.45 213237 .93 Liabilities Non-current liabilities Financial liabilities i. Borrowings 11,599.48 11,091.71 ii. Lease liabilities 10,709.98 11,833.09 Provisions 926.55 891.08 Total non-current liabilities 23 236.01 23815.88 Current liabilities Contract liabilities 1,853.47 1,769.07 Financial liabilities i. Borrowings 6,110.52 5,740.86 ii. Lease liabilities 2,643.31 2,824.93 iii. Trade payables - total outstanding dues of micro and small enterprises 1,098.O3 1,058.25 - total outstanding dues of creditors other than micro enterprises and small 14,152.18 13,501.75 enterprises iv. Other financial liabilities 3,077.29 4,332.86 Other current liabilities 2,350.64 2,777.46 Provisions 350.75 254.41 Current tax liabilities (net) 190.59 36.03 Total current liabilities 31826.78 32 295.62 TOTAL LIABILITIES 55062.79 56. 111,50 TOTAL EOUITY AND LIABILITIES 272504 .24 269 349.43 /u S.R�lbol & Co. LLP, Gurgram f1roantifiea11on
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GATEWAY DISTRIPARKS LIMITED Registered Office: Sector - 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai - 400 707 CIN: L6023144H2005PLC344764 Ph: +912227246500,Fa¥ +91 2227246538, Email: investors gatewaydistriparks.com, Website: www.gatewaydistriparks.com STATEMENT OF UNAUDITED STANDALONE CASH FLOWS FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2026 (Rs. in lakhs) September 30, September 30, Particulars 2026 2025 (Unaudited) (Unaudited) Cash flows from operating activities Profit before tax 14,112.95 14,407.67 Adjustments to reconcile profit before tax to net cash flows: Depreciation on property, plant and equipment and right-of-use assets 3,686.37 3,612.11 Amortisation of intangible assets 151.37 151.38 Finance costs 1,307.73 1,660.05 Impairment loss on trade receivables 208.00 7961 Interest income (9.36) (8.43) Gain on sale of property, plant and equipment (75.81) (312.76) Impairment loss(Reversal of impairment loss) on doubtful ground rent (15.12) 2.94 Gain on sale of investments measured at FVTPt (net) (135.67) (188.83) Gain on fair valuation of investments measured at +VTPL (net) (169.29) (215.65) Premium receivable on redemption and unwinding of discount on investment measured (39.70) (58.08) at amortised cost (ZCRPS) Unwinding of discount on security deposit (7.42 (6.81) Dividend income (536.83) working capital adjustments: Increase in trade receivables 03,164.19) (1,304.41) (increase/decrease in contract assets 6.85 025.17) Increase in other financial assets (53.83) (86.42) Increase in other nor-current asset¢ (10.86) (517.33) (increase/decrease in other current assets 58.99 (544.04) Increase in contract liabilities 84.40 33.02 Increase in trade payables 690.21 1,597.41 Increase in provisions 139.46 81.13 Decrease in other financial liabilities (1,302.92 (1,258.53) Decrease in other current liabilities (426.82) (894.16) Cash generated from operations 15,035.34 15,667.87 Income taxes naid (net of refunds) 02 477.88) (2,286.97 Net cash flows from rating activities[A] 12.557.46 13 380.90 Cash flows from investing activities Purchase of property, plant and equipment (including capital work in progress (5,632.63) (598.49) Proceeds from sale of property, plant and equipment 75.81 1,277.48 Proceeds from redemption of zero coupon redeemable preference shares (ZCRPS) 150.58 256.88 Proceeds from sale of investments measured at +VT9L 10,348.61 8,280.00 Purchase of investments measured at pvrpt (9,300.00) (13,235.00) Investments in bank deposits with original maturity of more than 12 months (net) (19.97) (347.28) Dividend received 536.83 Interest received 19.97 6.01 Net cash flows used in investing activities [Bl (4 357.63 (3823 .57 Cash flows from financing activities Repayment of long-term borrowings (3,341.88 03,724.30) Proceeds from long-term borrowings 4,200.00 2,185.00 Proceeds from short-term borrowings 19.31 502.08 Payment of principal portion of tease liabilities (1,304.73) (1,182.73) Payment of interest portion of lease liabilities (629.06) (709.27) Dividend paid (6,245.55) (6,245.55 Interest naid (686.10) (964.72 Net cash flows used in financing activities [CL (7 988.01 (10.139.49 Net increase / (decrease) in cash and cash equivalents [D=A+B+CJ 211.82 (582.16 Cash and cash equivalents at the inning of the period IE 545.46 820.55 Cash and cash equivalents at the end of the riod [F±D+E] 757.28 238.39 Reconciliation of Cash and Cash Equivalents with Statement of Cash Flows Cash Flows statement as per above comprises of the following Cash and cash equivalents 757.28 238.39 Balances as per statement of cash flows 757.28 238.39 y""sou«or [«
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GATEWAY DISTRIPARKS LIMITED Registered Office: Sector - 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai - 400 707 CIN: L602314H2005PLC344764 P: +91 2227246500, Fax. +91 2227246538 , Email: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com Notes to the unaudited standalone financial results for the quarter and six months ended September 30, 2026 The above unaudited standalone financial results for the quarter and six months ended September 30, 2026, have been reviewed by the Audit Committee and taken on record by the Board of Directors of the Company at their respective meetings held on October 27, 2026 and October 28, 2026. The Statutory Auditors have conducted the limited review of the standalone financial results and have expressed a qualified conclusion on these unaudited standalone financial results. These unaudited standalone financial results have been prepared pursuant to the requirements of Regulation 33 of the SE8I (Listing Obligations and Disclosure Requirements) Regulations, 2015, amended and in accordance with Indian Accounting Standards ('Ind AS') as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and relevant amendment rules thereafter. The Company is principally engaged in a single segment viz. Inter-Modal Container Logistics, based on the nature of services, risks, returns and the internal business reporting system. 4 The Company is involved in an arbitration proceeding with Container Corporation of India Limited ('Concor') in respect of agreements for operations at ICD Garhi. Concor had raised various claims on the Company and filed an application in High Court of Delhi for appointment of an arbitrator. The management is of the view that these claims are at a preliminary stage and the question of maintainability of the alleged disputes raised by Concor is yet to be determined and are not sustainable and thus, no provision is required thereagainst. During eartier years, the Income-tax department had raised demands for AY 2011-12 t0 2014-15 amounting to Rs. 2,171.65 takhs primarily on account of disallowance of deduction under Section 80 IA(4(i) of the income-tax Act, 1961. Assessment of all such orders are under litigation at various forums. Based on expert opinion, the management believes that the Company is entitled to aforesaid deductions and hence no provision for the aforesaid matter is made in these unaudited standalone financial results. 6 Based on the Board approved projections, the management of the Company believes that Minimum Alternate Tax credit entitlement of Rs. 21,967.37 lakhs as at September 30, 2026 is fully recoverable Till September 30, 2026, the Company has received a demand notice from Northern Railways regarding land license fees for Garhi amounting to Rs. 6,780.67 lakhs (including interest of Rs. 2,873.84 lakhs and GST of Rs. 595.96 lakhs) for the years 2011 to 2027. The Company is carrying a provision of Rs. 3,073.44 lakhs in the books of account as at September 30, 2026 and is in the process of filing a reply contesting the same. The management, based on internal legal assessment, is of the view that no adjustments are likely to arise in these unaudited standalone financial results in this regard. The Company received the approval dated August 08, 2025 from Office of the Commissioner of Customs (Preventive), Ministry of Finance for denotification of CFS at Krishnapatnam. The management is exploring alternate use of CFS and its assets at Krishnapatnam having net block of Rs. $,377.27 lakhs as at September 30, 2026 and believes that no impairment is Likely to arise je respect thereof. The Company had accounted for benefits available under Service Exports from India Scheme ('SEIS') for its Rail business amounting to Rs. 10,068.78 lakhs for the financial year (FY') 2015-16 to 2017-18 and for its Container Freight Station (CFS) business amounting to Rs. 6,762.88 takhs for the FY$ 2015-16 t6 2018-19. In previous years, the Company had received show cause notices ('SCN') from Additional Director General of Foreign Trade (ADGFT'), Delhi and Mumbai and Commissioner of Customs, Kolkata and Mundra questioning the SEIS Benefits of Rs. 10,207.62 lakhs (gross value) and Rs. 6,902.32 lakhs (gross value) for its Rail and CFS business respectively, as the SEIS scrips were transferred by the Company to other companies, which utilised the same. The Company had submitted its response to Commissioner of Customs, Kolkata and Mundra. The Company had received a hearing notice from Directorate General of Foreign Trade ('DGFT') in relation to SCN from ADGFT, Mumbai which has been adjourned. Further, the Company received a letter from the Adjudication Celt (Port), Kolkata Customs that the adjudication of SCN cannot be proceeded as the matter is pending with DGFT and will remain in abeyance until further development. The Company, for its CFS business, received a demand order dated March 28, 2025 amounting to Rs. 6,902.32 lakhs along with a penalty of Rs. 1,300.00 lakhs from the Commissioner of Customs, Mundra, pertaining to FY 2015-16 to 2018-19. The Company filed an appeal to CESTAT on June 20, 2025 against the said order, which is pending for disposal, and deposited Rs. 517.67 lakhs under protest. The Company, supported by legal opinion, believes that it has a good case and the SEIS scrips for the aforesaid financial years were correctly availed in terms of the provisions of Foreign Trade Policy 2015-20 and accordingly, no provision is made in these unaudited standalone financial results in this regard. 10 Bank Guarantee was issued in favour of Punjab State Container and Warehousing Corporation Limited (PCw') in respect of 06M Contract Agreement dated January 12, 2007 entered into for their CFS at Nhava Sheva, Navi Mumbai. The said O&M Agreement expired on January 31, 2022 by efflux of time. Post the expiry of the agreement, PCW sought to encash the bank guarantee of Rs. 1,810.00 lakhs on account of disputes arising between the Company and PCw, The Company filed a petition, pursuant to which on February 14, 2022, the Chandigarh District Court had restrained the Company's bank not to encash the bank guarantee in favour of PCw, Further, the Company also invoked the arbitration clause seeking appointment of the Arbitrat Tribunal to adjudicate all disputes between the parties and later on withdrew the said petition filed before the Chandigarh District Court as the claim period of the Bank Guarantee had expired on January 31, 2023. After the withdrawal of the said petition, PCw re-approached the Company's bank, seeking encashment of the Bank Guarantee, post which the bank encashed the bank guarantee on February 22, 2023 for Rs. 1,810.00 lakhs. Punjab and Haryana High Court had allowed the application preferred by the Company for appointment of Arbitral Tribunal vide a consent order. The Arbitral Tribunal issued an order dated November 29, 2025 in the Company's favour with respect to the said matter. Subsequently, PCw filed an appeal against the order passed by the Arbitrat Tribunal, and the Company filed its counter-appeal thereto. Vide order dated July 14, 2026, the Additional District Judge, Chandigarh granted a stay on the said order, subject to PCw furnishing a Bank Guarantee or Fixed Deposit Receipt (FDR) equivalent to 100% of the award amount along with applicable interest accrued thereon. The matter is pending for disposal. The management believes that the amount is likely to be fully recovered as there is favourable arbitration order and no provision is made in these unaudited standalone financial results in this regard. [)[s.R,saw«c».un own I[llano
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GATEWAY DISTRIPARKS LIMITED Registered Office: Sector 6, Dronagiri, Taluka - Uran, District Raigad, Navi Mumbai 400 707 CIN: L602314H2005PLC344764 Ph +91 2227246500, Fax. +91 2227246 538, Email: investors@gatewaydistriparks.com, Website: www.gatewaydistriparks.com ff The Company is in process of setting up a new CD project in Jaipur and has acquired land parcels of 21.4 acres at a consideration of Rs. 2,327.64 lakhs (including land development cost) and incurred further /expense of Rs. 1,074.72 lakhs on the project as at September 30, 2026. Further, the Company also entered into an arrangement with an individual to acquire additional land parcels required by the Company to complete the project, against which an amount aggregating to Rs. 866.25 lakhs was paid by the Company. As per such arrangement, the individual was required to acquire various small land parcels, ensure required regulatory compliances and sell the land to the Company at the prevailing market price. During the year ended March 31, 2024, the said arrangement was challenged by the Initiating Officer, Income Tax, Benami Property Unit, Jaipur, who alleged these arrangements / transactions were covered under the Prohibition of Benami Property Transactions Act, 1988 (the P8PT Act') and referred the matter to the Adjudicating Authority of the PBPT Act, New Delhi. Income-tax department also provisionally attached the properties, which were acquired by the individual in tranches from such amount paid by the Company under the abovementioned arrangement. Further, the Company received an order dated April 21, 2025 from the Adjudicating Authority, where the Adjudicating Authority confirmed the provisional attachment orders previously issued by the Initiating Officer, with respect to the land parcels held by the individual, thereby holding the aforesaid property to be Benami Property, and the individual as Benamidar and the Company as Beneficial Owner. The Company filed an appeal against the said order with the Appellate Tribunal on June 06, 2025, The final arguments at the Appellate Tribunal were concluded on September 16, 2026 and the matter is reserved for order, which is awaited. The Company also received notices on October 17, 2025 under Section 27(1) 0f P8PT Act. However, as the confiscation proceedings under Section 27(1) are subject to the outcome of pending appeal with Hon 'bte Tribunal i.e. SAFEMA, the Company made a request to the Adjudicating Authority for keeping the confiscation proceedings in abeyance tilt such time, as per the provisions of Section 46 of the P8PT Act. The next date of hearing is awaited. Pending final outcome of the same and based on its assessment and legal opinion obtained, the Company does not believe any provision is required in respect of advance of Rs. 866.25 lakhs paid to the individual and potential consequences that may arise from proceedings stated above. Also, the Company does not foresee any impact on the amount spent on the project till date and no material adjustments are likely to arise in these unaudited standalone financial results in this regard. 2 In June 2024, the Company entered into Agreement to Sell with its related party, Snowman Logistics Limited (SLL') to sell land parcels at Krishnapatnam, of which land of 5.24 acres and one warehouse, against which Sit had paid an advance of Rs. 885.00 lakhs, are not yet registered in the name of SLL. while SLL obtained complete possession of land by paying more than 90% of the consideration, the application for registration of the Sale Deed for the said land parcel was rejected by the Collector and District Collector, Nelore in the year ended March 31, 2025, on the grounds that a portion of the said land was appearing as a government land in revenue records, which cannot be used foe private purposes. As at September 30, 2026, SUL has spent total amount of Rs. 4,398.33 lakhs in respect of the said project at Krishnapatnam. In respect of land under dispute, the Company has re-confirmed to SLL that it possesses all relevant ownership documents and filed an appeal against the rejection. Based on underlying ownership documents and external opinion, the management believes it has a strong case on merits. In the event of an adverse decision, the Company has agreed to indemnify SLL against any losses arising of these transactions. 13 Pursuant to the approval by the Board of Directors in their meeting held on August 05, 2026, the Company declared first interim dividend for the financial year 2026-27 at 12.50 (Rs. 1.25 per equity share) on the equity share capital aggregating to Rs. 6,245.55 lakhs, which is duly paid. Place: New Delhi Date: October 28, 2026 J/"«as.c».uz. oar Ila For and on behalf of the Board of Directors Gateway Distriparks Limited Prem Kishan Dass Gupta Chairman and Managing Director DIN:- 00011670