Snowman Logistics Limited — Quarter ended March 31, 2026 and year ended March 31, 2026
| Sr. No. | Particulars | Quarter ended March 31, 2026 (Audited) (refer note 3) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) (refer note 3) | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from operations | 14,231.13 | 14,372.48 | 13,701.48 | 60,438.11 | 55,253.45 | |
| (b) Other income | 103.88 | 128.98 | 33.01 | 364.49 | 423.78 | |
| Total income | 14,335.01 | 14,501.46 | 13,734.49 | 60,802.60 | 55,677.23 | |
| 2 | Expenses | |||||
| (a) Purchase of traded goods | 4,097.77 | 4,555.49 | 4,010.73 | 20,497.49 | 17,196.28 | |
| (b) (Increase)/decrease in inventories of traded goods | 196.71 | (128.59) | (26.65) | 183.72 | (296.58) | |
| (c) Operating expense | 5,053.84 | 4,831.66 | 5,153.65 | 19,853.68 | 19,908.13 | |
| (d) Employee benefit expense | 1,117.89 | 1,154.25 | 893.31 | 4,494.91 | 3,943.51 | |
| (e) Finance costs | 664.60 | 706.93 | 578.47 | 2,675.41 | 2,445.55 | |
| (f) Depreciation and amortisation expense | 1,727.65 | 1,742.45 | 1,534.34 | 6,759.35 | 6,307.63 | |
| (g) Other expenses | 1,387.23 | 1,682.28 | 1,265.19 | 6,319.90 | 5,573.24 | |
| Total expenses | 14,245.69 | 14,544.47 | 13,409.04 | 60,784.46 | 55,077.76 | |
| 3 | Profit/(loss) before exceptional items and tax (1-2) | 89.32 | (43.01) | 325.45 | 18.14 | 599.47 |
| 4 | Exceptional items (refer note 9) | (2.57) | 276.76 | – | 274.19 | – |
| 5 | Profit/(loss) before tax (3-4) | 91.89 | (319.77) | 325.45 | (256.05) | 599.47 |
| 6 | Tax expense | |||||
| (a) Current tax (refer note 5) | (354.19) | 537.53 | 80.02 | 183.34 | 354.41 | |
| (b) Deferred tax (refer note 5) | (108.32) | (669.99) | (144.60) | (769.66) | (324.02) | |
| Total tax expense | (462.51) | (132.46) | (64.58) | (586.32) | 30.39 | |
| 7 | Profit/(loss) for the period/year (5-6) | 554.40 | (187.31) | 390.03 | 330.27 | 569.08 |
| 8 | Other comprehensive income | |||||
| Remeasurement gain/(loss) on defined benefit plan | 30.35 | 15.93 | 3.53 | 24.07 | (6.20) | |
| Income tax relating to the above | (10.60) | (5.57) | (0.67) | (8.41) | 2.17 | |
| Other comprehensive income/(loss) for the quarter/year, net of tax | 19.75 | 10.36 | 2.86 | 15.66 | (4.03) | |
| 9 | Total comprehensive income/(loss) for the quarter/year, net of tax (7+8) | 574.15 | (176.95) | 392.89 | 345.93 | 565.05 |
| 10 | Paid-up equity share capital (face value INR 10 each per equity share) | 16,708.80 | 16,708.80 | 16,708.80 | 16,708.80 | 16,708.80 |
| 11 | Other equity as per the audited balance sheet | – | – | – | 23,501.73 | 23,991.23 |
| 12 | Earnings/(loss) per share of INR 10 each | |||||
| – Basic INR | 0.33 | (0.12) | 0.22 | 0.20 | 0.34 | |
| – Diluted INR | 0.33 | (0.12) | 0.22 | 0.20 | 0.34 |
| Sr. No. | Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|
| I | ASSETS | ||
| 1) | Non-current assets | ||
| (a) Property, plant and equipment | 40,839.32 | 36,540.19 | |
| (b) Capital work-in-progress | 6.90 | 5,283.87 | |
| (c) Intangible assets | 4.49 | 11.98 | |
| (d) Right-of-use assets | 15,476.56 | 13,668.98 | |
| (e) Financial assets | |||
| (i) Other financial assets | 2,052.97 | 1,779.13 | |
| (f) Deferred tax assets (net) | 3,941.50 | 3,180.25 | |
| (g) Income tax assets (net) | 1,611.47 | 1,185.77 | |
| (h) Other non-current assets | 1,232.55 | 2,598.92 | |
| Total non-current assets | 65,165.76 | 64,249.09 | |
| 2) | Current assets | ||
| (a) Inventories | 1,321.24 | 1,504.96 | |
| (b) Contract assets | 28.68 | 38.33 | |
| (c) Financial assets | |||
| (i) Investments | 5.37 | – | |
| (ii) Trade receivables | 8,428.31 | 9,064.75 | |
| (iii) Cash and cash equivalents | 1,244.95 | 439.28 | |
| (iv) Bank balances other than (iii) above | 173.74 | 178.90 | |
| (v) Other financial assets | 58.16 | 69.96 | |
| (d) Other current assets | 1,489.68 | 1,579.77 | |
| Total current assets | 12,750.13 | 12,875.95 | |
| Total assets | 77,915.89 | 77,125.04 | |
| II | EQUITY AND LIABILITIES | ||
| 1) | Equity | ||
| (a) Equity share capital | 16,708.80 | 16,708.80 | |
| (b) Other equity | 23,501.73 | 23,991.23 | |
| Total equity | 40,210.53 | 40,700.03 | |
| 2) | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial liabilities | |||
| (i) Borrowings | 9,335.69 | 9,631.39 | |
| (ii) Lease liabilities | 18,090.51 | 16,531.59 | |
| (b) Provisions | 658.20 | 361.80 | |
| Total non-current liabilities | 28,084.40 | 26,524.78 | |
| Current liabilities | |||
| (a) Contract liabilities | 87.00 | 53.20 | |
| (b) Financial liabilities | |||
| (i) Borrowings | 2,205.96 | 3,423.92 | |
| (ii) Lease liabilities | 1,604.17 | 1,083.52 | |
| (iii) Trade payables | |||
| – Total outstanding dues to micro enterprises and small enterprises | 1,652.69 | 676.79 | |
| – Total outstanding dues to creditors other than micro enterprises and small enterprises | 2,767.97 | 3,181.50 | |
| (iv) Other financial liabilities | 666.00 | 1,019.04 | |
| (c) Other current liabilities | 314.02 | 247.44 | |
| (d) Provisions | 323.15 | 214.82 | |
| Total current liabilities | 9,620.96 | 9,900.23 | |
| Total liabilities | 37,705.36 | 36,425.01 | |
| Total equity and liabilities | 77,915.89 | 77,125.04 |
| Sr.No. | Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|
| A | Cash flow from operating activities | ||
| Profit/(loss) before tax | (256.05) | 599.47 | |
| Adjustments to reconcile profit before tax to net cash flows: | |||
| Depreciation and amortisation expense | 6,759.35 | 6,307.63 | |
| (Gain)/loss on disposal of property, plant and equipment (net) | (83.39) | 119.65 | |
| Loss on write off of property, plant and equipment | 16.21 | – | |
| Gain on termination of lease contracts | – | (163.76) | |
| Finance costs | 2,664.79 | 2,445.55 | |
| Interest income from bank deposits and others | (11.08) | (24.11) | |
| Unwinding of discount on security deposits | (82.44) | (80.79) | |
| Gain on sale of mutual funds at fair value through profit or loss | (5.32) | (48.75) | |
| Fair value gain on mutual funds at fair value through profit or loss | (0.09) | – | |
| Impairment losses on trade receivables | 363.75 | 137.80 | |
| Impairment losses on other current assets | 155.31 | 100.62 | |
| Working capital adjustments: | |||
| (Increase) in other non-current and current financial assets | (652.75) | (46.88) | |
| (Increase) in other non-current and current assets | (4.63) | (823.30) | |
| (Increase)/decrease trade receivable and contract assets | 282.34 | (923.58) | |
| (Increase)/decrease in inventories | 183.72 | (296.58) | |
| (Decrease)/Increase in other non-current and current financial liabilities | 23.30 | (49.73) | |
| Increase in provisions | 428.80 | 96.51 | |
| (Decrease)/increase in other non-current and current liabilities | 66.58 | (211.60) | |
| Increase in trade payable and contract liabilities | 596.18 | 461.67 | |
| Cash generated from operations | 10,444.58 | 7,599.82 | |
| Income taxes paid (net of refund) | (609.04) | (1,058.09) | |
| Net cash flow from operating activities (A) | 9,835.54 | 6,541.73 | |
| B | Cash flow from investing activities | ||
| Purchase of property, plant and equipment (including capital work-in progress) | (2,903.59) | (8,772.64) | |
| Purchase of intangible assets | – | (5.21) | |
| Proceeds from sale of property, plant and equipment | 110.31 | 69.46 | |
| Investments in mutual funds | (799.95) | (600.00) | |
| Proceeds from sale of mutual funds | 800.00 | 4,117.18 | |
| Interest received | 0.88 | 1.73 | |
| Net cash flow used in investing activities (B) | (2,792.35) | (5,189.48) | |
| C | Cash flow from financing activities | ||
| Proceeds from long-term borrowings | 1,918.63 | 6,414.44 | |
| Repayment of long-term borrowings | (2,982.41) | (3,403.28) | |
| Proceeds of short-term borrowings | – | 448.74 | |
| Repayment of short-term borrowings | (449.88) | – | |
| Dividend paid to equity shareholders | (835.44) | (1,670.88) | |
| Interest paid on borrowings | (908.08) | (808.58) | |
| Payment towards principal portion of lease liabilities | (1,222.38) | (1,044.84) | |
| Payment towards interest portion of lease liabilities | (1,757.96) | (1,620.56) | |
| Net cash flow used in financing activities (C) | (6,237.52) | (1,684.96) | |
| Net (decrease)/increase in cash and cash equivalents (D=A+B+C) | 805.67 | (332.71) | |
| Cash and cash equivalents at the beginning of the year (E) | 439.28 | 771.98 | |
| Cash and cash equivalents at the end of the year (D+E) | 1,244.95 | 439.28 |
| Particulars | Quarter ended March 31, 2026 (Audited) (refer note 3) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Audited) (refer note 3) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| 1. Segment revenue | |||||
| (a) Warehousing services | 6,535.06 | 6,388.15 | 5,782.08 | 25,317.65 | 22,663.70 |
| (b) Transportation services | 3,002.22 | 3,136.52 | 3,573.11 | 12,618.52 | 14,221.49 |
| (c) Trading and distribution | 4,693.85 | 4,847.81 | 4,346.29 | 22,501.94 | 18,368.26 |
| Revenue from operations | 14,231.13 | 14,372.48 | 13,701.48 | 60,438.11 | 55,253.45 |
| 2. Segment result | |||||
| (a) Warehousing services | 635.80 | 343.55 | 833.01 | 1,904.99 | 2,617.42 |
| (b) Transportation services | (93.61) | 112.03 | 5.12 | 50.63 | 276.64 |
| (c) Trading and distribution | 203.51 | 337 |