Gateway Distriparks Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| March 31, 2026 (Audited) (refer note 4) | December 31, 2025 (Unaudited) | ||
| 1 | Income | ||
| (a) Revenue from operations | 53,365.01 | 56,041.46 | |
| (b) Other income | 506.95 | 576.12 | |
| Total income | 53,871.96 | 56,617.58 | |
| 2 | Expenses | ||
| (a) Purchase of traded goods | 4,097.77 | 4,555.49 | |
| (b) (Increase)/decrease in inventories of traded goods | 196.71 | (128.59) | |
| (c) Operating expense | 29,865.61 | 31,607.19 | |
| (d) Employee benefit expenses | 3,491.87 | 3,353.88 | |
| (e) Finance costs | 1,390.23 | 1,480.50 | |
| (f) Depreciation and amortisation expense | 3,856.81 | 3,859.79 | |
| (g) Other expenses | 3,940.72 | 4,409.32 | |
| Total expenses | 46,839.72 | 49,137.58 | |
| 3 | Profit before exceptional items, share of profit of investments accounted for using equity method and tax (1-2) | 7,032.24 | 7,480.00 |
| 4 | Share of profit of associate/joint venture accounted for using equity method | – | – |
| 5 | Profit before exceptional items and tax (3+4) | 7,032.24 | 7,480.00 |
| 6 | Exceptional items – income/(expense) [refer note 13 and 18 below] | 2.57 | (276.76) |
| 7 | Profit before tax (5+6) | 7,034.81 | 7,203.24 |
| 8 | Tax expense [refer note 6, 7, 11, 21 and 22 below] | ||
| (a) Current tax | 996.29 | 1,898.20 | |
| (b) Adjustment for tax relating to earlier periods | (68.75) | ||
| (c) Deferred tax | (262.93) | (1,411.55) | |
| Total tax expense | 664.61 | 486.65 | |
| 9 | Profit for the period/year (7-8) | 6,370.20 | 6,716.59 |
| 10 | Other comprehensive income | ||
| Items that will not be reclassified to profit or loss | |||
| Remeasurements of post-employment benefit obligations | 56.87 | 13.16 | |
| Income tax relating to the above | (19.50) | (4.62) | |
| Other comprehensive income/(loss) for the period/year, net of tax | 37.37 | 8.54 | |
| 11 | Total comprehensive income for the period/year (9+10) | 6,407.57 | 6,725.13 |
| 12 | Profit is attributable to: | ||
| Owners | 6,058.76 | 6,784.39 | |
| Non-controlling interests | 311.44 | (67.80) | |
| 13 | Other comprehensive income/(loss) is attributable to: | ||
| Owners | 27.08 | 3.45 | |
| Non-controlling interests | 10.29 | 5.09 | |
| 14 | Total comprehensive income is attributable to: | ||
| Owners | 6,085.84 | 6,787.84 | |
| Non-controlling interests | 321.73 | (62.71) | |
| 15 | Paid-up equity share capital (Face value Rs |
| Particulars | As at March 31, 2025 (Audited) | As at March 31, 2024 (Audited) |
|---|---|---|
| ASSETS | ||
| Non current assets | ||
| Property, plant and equipment | 1,84,752.80 | 1,80,870.37 |
| Capital work-in-progress | 2,915.82 | 6,252.17 |
| Goodwill | 50,333.55 | 50,333.55 |
| Other intangible assets | 654.38 | 971.55 |
| Right-of-use assets | 30,443.07 | 30,569.00 |
| Investments accounted for using equity method | – | – |
| Financial assets: | ||
| i. Investments | 6,107.56 | 5,920.94 |
| ii. Other financial assets | 2,364.87 | 2,020.21 |
| Income tax assets | 25,976.49 | 22,882.37 |
| Deferred tax assets | 3,642.99 | 2,729.60 |
| Total non-current assets | 3,07,191.53 | 3,02,549.76 |
| Current assets | ||
| Inventories | 1,321.24 | 1,504.96 |
| Contract assets | 494.63 | 595.34 |
| Financial assets: | ||
| i. Investments | 9,699.03 | 7,897.97 |
| ii. Trade receivables | 26,561.01 | 27,380.81 |
| iii. Cash and cash equivalents | 1,891.57 | 1,357.27 |
| iv. Bank balances other than (iii) above | 237.18 | 243.19 |
| v. Other financial assets | 437.52 | 95.30 |
| Other current assets | 3,083.10 | 2,790.38 |
| Total current assets | 43,725.28 | 41,865.22 |
| Assets held for sale | 1,277.63 | 1,277.63 |
| TOTAL ASSETS | 3,52,194.44 | 3,45,692.61 |
| EQUITY AND LIABILITIES | ||
| ———————————————————- | ——————————- | ——————————- |
| Equity | ||
| Equity share capital | 49,964.38 | 49,964.38 |
| Other equity | 1,79,314.07 | 1,70,385.60 |
| Equity attributable to owners of the parent | 2,29,278.45 | 2,20,349.98 |
| Non-controlling interests | 25,346.52 | 24,968.43 |
| Total equity | 2,54,624.97 | 2,45,318.41 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| i. Borrowings | 21,258.99 | 26,470.49 |
| ii. Lease liabilities | 30,835.28 | 31,333.39 |
| Provisions | 1,579.40 | 1,228.24 |
| Deferred tax liabilities | 1,980.61 | 1,943.59 |
| Total non-current liabilities | 55,654.28 | 60,975.71 |
| Current liabilities | ||
| Contract liabilities | 1,946.61 | 1,075.53 |
| Financial liabilities | ||
| i. Borrowings | 7,946.82 | 10,589.42 |
| ii. Lease liabilities | 4,536.13 | 3,625.21 |
| iii. Trade payables | ||
| – total outstanding dues of micro and small enterprises | 2,744.78 | 1,530.10 |
| – total outstanding dues of creditors other than micro and small enterprises | 16,812.76 | 15,564.33 |
| iv. Other financial liabilities | 5,075.76 | 4,538.82 |
| Other current liabilities | 2,219.66 | 1,642.53 |
| Provisions | 583.19 | 578.42 |
| Current tax liabilities | 49.48 | 254.13 |
| Total current liabilities | 41,915.19 | 39,398.49 |
| Total liabilities | 97,569.47 | 1,00,374.20 |
| TOTAL EQUITY AND LIABILITIES | 3,52,194.44 | 3,45,692.61 |
| Particulars | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|
| A Cash flow from operating activities | ||
| Profit before tax | 28,279.59 | 38,696.95 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Add: | ||
| Depreciation of property, plant and equipment and right-of-use assets | 14,948.32 | 11,208.92 |
| Amortisation charge of intangible assets | 317.16 | 309.72 |
| Exceptional item (refer note 13 and 18 below) | 274.19 | (13,197.62) |
| Impairment loss on trade receivables | 508.88 | 15.10 |
| Impairment loss on other current assets | 155.31 | 116.14 |
| Impairment loss on contract assets (net of reversals) | 7.80 | 9.76 |
| Unwinding of discount on security deposits | (106.12) | (53.61) |
| Insurance claim received | – | – |
| Gain on sale of property, plant and equipments (net) | (67.18) | (57.78) |
| Finance costs | 5,896.30 | 4,776.98 |
| Gain on sale of investment measured at FVTPL (net) | (799.00) | (251.04) |
| Gain in fair valuation of investments measured at FVTPL (net) | (77.10) | (123.02) |
| Net share of net profit of associates accounted for using the equity method | – | (99.01) |
| Interest income | (32.12) | (402.46) |
| Gain on lease cancellation/ adjustment | – | 13.57 |
| Government grant | – | (465.11) |
| Liabilities/ provisions no longer required written back | (158.63) | (1,303.89) |
| Operating Profit before working capital changes | 49,147.40 | 39,193.58 |
| Working capital changes | ||
| Decrease in inventories | 183.72 | 12.16 |
| (Increase)/decrease in trade receivables | 310.92 | (3,076.28) |
| (Increase)/decrease in other financial assets | (697.84) | 217.78 |
| (Increase)/decrease in contract assets | 92.91 | (149.49) |
| (Increase)/decrease in other non-current assets | (597.97) | 4.74 |
| (Increase)/decrease in other current assets | (292.71) | 542.02 |
| Increase in trade payables | 2,248.53 | 4,135.33 |
| Increase/(decrease) in provisions | 124.02 | (417.68) |
| Decrease in other financial liabilities | 877.67 | 471.67 |
| Increase in contract liabilities | 896.43 | 228.78 |
| Increase in other current liabilities | 577.13 | 865.55 |
| Cash generated from operations | 52,870.21 | 42,028.16 |