LOGICA INFOWAY LIMITED — Half year ended 31 March 2026 and year ended 31 March 2026 (audited)
| Particulars | Amount (₹) As At 31.03.2026 | Amount (₹) As At 31.03.2025 |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| Shareholder’s Funds | ||
| Share Capital | 1,779.76 | 1,779.76 |
| Reserves and Surplus | 8,428.39 | 7,010.35 |
| Non-Current Liabilities | ||
| Long-Term Borrowings | 0.91 | 70.21 |
| Other Long-Term Liabilities | 98.97 | 89.81 |
| Current Liabilities | ||
| Short-Term Borrowings | 18,678.44 | 11,767.34 |
| Trade Payables | ||
| a) total outstanding dues of micro enterprises and small enterprises; and | 179.53 | 33.76 |
| b) total outstanding dues of creditors other than micro enterprises and small enterprises | 5,719.34 | 4,975.75 |
| Other Current Liabilities | 391.10 | 407.70 |
| Short-Term Provisions | 509.88 | 370.23 |
| Total | 35,786.31 | 26,504.91 |
| II. ASSETS | ||
| Non-Current Assets | ||
| Property, Plant & Equipment and Intangible Assets | ||
| Property, Plant & Equipment | ||
| (A) Tangible Assets | 242.82 | 169.35 |
| (B) Intangible Assets | 6.37 | 17.11 |
| Non-Current Investments | 1,295.98 | 1,277.17 |
| Deferred Tax Assets (Net) | 28.73 | 24.05 |
| Other Non-Current Assets | 446.99 | 475.08 |
| Current Assets | ||
| Inventories | 13,467.60 | 9,932.43 |
| Trade Receivables | 14,718.59 | 11,380.41 |
| Cash and Cash Equivalents | 3,589.64 | 1,881.18 |
| Short-Term Loans and Advances | 66.97 | 23.65 |
| Other Current Assets | 1,922.61 | 1,324.47 |
| Total | 35,786.31 | 26,504.91 |
| S.No | Particulars | Half Year Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) (Refer note 6) | 30.09.2025 (Unaudited) (Refer note 6) | ||
| A | INCOME | ||
| 1 | Revenue from operations | 72,901.86 | 58,670.23 |
| 2 | Other Income | 287.10 | 96.50 |
| Total Income (1+2) | 73,188.96 | 58,766.73 | |
| B | EXPENSES | ||
| 3 | Purchase of Stock-in-Trade | 70,007.49 | 57,323.18 |
| 4 | Changes in inventories of Stock-in-Trade | (1,698.16) | (1,837.01) |
| 5 | Employee benefit expense | 628.07 | 563.93 |
| 6 | Financial costs | 770.86 | 659.23 |
| 7 | Depreciation and amortization expense | 51.72 | 31.05 |
| 8 | Other expenses | 2,371.84 | 1,156.01 |
| Total Expenses (3+8) | 72,131.82 | 57,896.38 | |
| 9 | Profit before exceptional and extraordinary items and tax | 1,057.14 | 870.35 |
| 10 | Exceptional Items | – | – |
| 11 | Profit before extraordinary items and tax | 1,057.14 | 870.35 |
| 12 | Extraordinary Items | – | – |
| 13 | Profit before tax | 1,057.14 | 870.35 |
| 14 | Tax expense/(Benefit): | ||
| a) Current tax | 285.99 | 223.89 | |
| b) Deferred tax (Net) | (4.50) | (0.18) | |
| c) Income Tax For Earlier Years | (0.00) | 4.23 | |
| 15 | Net Tax Expense/(Benefit) (a+b+c) | 281.49 | 227.94 |
| 16 | Profit/(Loss) for the period | 775.65 | 642.41 |
| 17 | Paid up Equity Share Capital (Face value of ` 10 each) | 1,779.76 | 1,779.76 |
| 18 | Earning per equity share: | ||
| (1) Basic | 4.36 | 3.61 | |
| (2) Diluted | 4.36 | 3.61 |
| Particulars | Amount (₹) For the Year Ended 31.03.2026 | Amount (₹) For the Year Ended 31.03.2025 |
|---|---|---|
| A. Cash Flow from Operating Activity | ||
| Profit/(Loss) before Tax and Extraordinary Item | 1,927.48 | 1,419.82 |
| Add/ (Deduct): Adjustment For : | ||
| – Depreciation (Net of Depreciation Written Back) | 82.77 | 21.41 |
| – Provision for Gratuity | 9.15 | 16.11 |
| – Interest Paid | 1,430.09 | 1,208.40 |
| – Interest Received | (168.65) | (114.81) |
| Operating Profit before Change in Working Capital | 3,280.84 | 2,550.93 |
| Adjustment for : | ||
| – Trade Receivables | (3,338.18) | (3,301.71) |
| – Inventories | (3,535.17) | (651.47) |
| – Short Term Loans and Advances | (43.32) | 170.38 |
| – Other Current Assets | (598.14) | 347.25 |
| – Trade Payables | 889.35 | 819.70 |
| – Short Term Borrowings | 6,911.10 | 1,147.55 |
| – Other Current Liabilities | (16.60) | 47.78 |
| Cash Generated from Operation | 3,549.88 | 1,130.42 |
| Taxes Paid (net of Refunds) | (374.78) | (280.28) |
| Net Cash Flow Generated from Operating Activity | 3,175.09 | 850.14 |
| B. Cash Flow from Investing Activity | ||
| – Purchase of Property Plant and Equipment | (145.49) | (140.23) |
| – Sale of Property Plant and Equipment | – | 22.17 |
| – Investment in Bank Deposits | (1,523.94) | (1,076.12) |
| – Security Deposit Paid/Received | (62.52) | (84.94) |
| – Investment in Mutual Fund | – | – |
| – Investment in Gold Coin | (18.81) | (0.15) |
| – Interest Received | 168.65 | 114.81 |
| Net Cash Used in Investing Activity | (1,582.11) | (1,164.46) |
| C. Cash Flow from Financing Activity | ||
| – Proceeds from Issue of Shares | – | 1,611.23 |
| – Interest Paid | (1,430.09) | (1,208.40) |
| – Repayment of Long Term Borrowings | (69.30) | (102.35) |
| – Proceeds from Long Term Borrowings | – | – |
| – Proceeds from Motor Car Loan | – | – |
| Net Cash Used from Financing Activity | (1,499.39) | 300.48 |
| Net Increase /(Decrease) in Cash & Cash Equivalents | 93.59 | (13.84) |
| Opening Balance of Cash & Cash Equivalents | 53.51 | 67.35 |
| Closing Balance of Cash & Cash Equivalents | 147.09 | 53.51 |
| Particulars | For the Year Ended 31.03.2026 | For the Year Ended 31.03.2025 |
|---|---|---|
| Balance with Bank | 123.44 | 26.94 |
| Cash on Hand | 23.65 | 26.57 |
| Total | 147.09 | 53.51 |
| Field | Details |
|---|---|
| Name of listed entity | Logica Infoway Limited |
| Mode of Fund Raising | Preferential Allotment |
| Date of Raising Funds | 01.03.2025 |
| Amount Raised | Rs. 16,11,23,280 (Rupees Sixteen Crore Eleven Lakh Twenty-three Thousand Two Hundred Eighty only) |
| Report filed for quarter ended | March 31, 2026 |
| Monitoring Agency | Not Applicable |
| Monitoring Agency Name, if applicable | Not Applicable |
| Is there a Deviation/Variation in use of Funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | Not Applicable |
| If Yes, Date of shareholder Approval | Not Applicable |
| Explanation for the Deviation / Variation | Not Applicable |
| Comments of the Audit Committee after review | There is no deviation/variation |
| Comments of the auditors, if any | There is no deviation/variation |
| Description of Object | % | Allocation (Based on Actual Receipt of funds) | Actual Funds utilised till 31.03.2026 |
|---|---|---|---|
| Capital expenditure | 16 | 2,57,79,724.80 | 1,59,70,067.38 |
| Working Capital | 62 | 9,98,96,433.60 | 9,98,96,433.60 |
| General Corporate Purpose and Issue Expenses | 22 | 3,54,47,121.60 | 3,54,47,121.60 |
| Total | 100% | 16,11,23,280 | 15,13,13,622.58 |
| Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Total Funds utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
|---|---|---|---|---|---|---|
| Not Applicable | Not Applicable | 16,11,23,280 | Not Applicable | 15,13,13,622.58 | NIL | – |
| Sr. No. | Details of the party (listed entity / subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | Name | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan / intercorp) | |||||||
| 1 | Logica Infoway Limited | Gaurav Goel | Managing Director | Any other transaction | Rent | 0.00 | As per the agreement | 21.24 | 0.00 | 0.00 | ||
| 2 | Logica Infoway Limited | Gaurav Goel | Managing Director | Remuneration | – | 96.00 | As per the service agreement | 48.00 | -6.42 | 0.00 | ||
| 3 | Logica Infoway Limited | Gaurav Goel | Managing Director | Any other transaction | Reimbursement of exp | 0.00 | As per the service agreement | 40.81 | 1.94 | 0.00 | ||
| 4 | Logica Infoway Limited | Shweta Goel | Whole Time Director | Any other transaction | Rent | 0.00 | As per the service |