AEGIS

May 29, 2026

To,

The Secretary,
Market Operations Department,
The BSE Ltd.
Phiroze Jeejeebhoy Towers,
Dalal Street, Fort,
Mumbai – 400 001.

Scrip Code: 500003

Dear Sir/Madam,

Capital Market Operations
The National Stock Exchange of India Ltd.
Exchange Plaza, 5th Fl., Plot No. C/1,
G Block, Bandra-Kurla Complex,
Bandra (E),
Mumbai – 400 051.

Scrip Code: AEGISLOG

Sub.: Outcome of Board Meeting

Ref.: Intimation under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations")

Pursuant to Regulation 30 and 33 of SEBI Listing Regulations, it is hereby informed that the Board of Directors of the Company at their meeting held today i.e. Friday, May 29, 2026, have inter-alia considered and approved:

Audited Financial Results (Standalone & Consolidated) for the quarter and financial year ended March 31, 2026. A copy of the same along with the Auditor's Report thereon is enclosed herewith as Annexure I.

It is hereby declared that the Statutory Auditors of the Company i.e. M/s. CNK and Associates LLP, Chartered Accountants (with Firm Regn. No.101961W/W-100036), has issued Audit Reports with unmodified opinion(s) in respect of the Standalone and Consolidated financial statements of the Company for the quarter and financial year ended March 31, 2026.

Recommendation of Final dividend @ 670% i.e. Rs. 6.70/- per share (face value of Re.1 each) for the financial year ended March 31, 2026, subject to approval of members at the ensuing 69th Annual General Meeting.

Further, the details with respect to date of the 69th Annual General Meeting, record date for payment of final dividend and the date of payment of such dividend will be informed in due course.

Pursuant to the Regulation 30 of SEBI Listing Regulations, we would like to inform you that on the recommendation of Audit Committee, the Board of Directors has approved the Re-appointment of:

M/s. Natwarlal Vyapari & Co. LLP (a Limited Liability Partnership with LLPIN: ACM-9656) as Internal Auditors for the financial year 2026-27.

The details required under Regulation 30 of SEBI LODR Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is enclosed as an Annexure II.

The above communication is also available on the website of the Company at www.aegisindia.com

AEGIS LOGISTICS LIMITED
Corp Office: 1202, Tower B, Peninsula Business Park,
G.K. Marg, Lower Parel (W), Mumbai - 400013, India
Registered Office: 502, 5th Floor, Skylon G.I.D.C. Char Rasta, Vapi - 396 195, Dist. Valsad, Gujarat, India
Tel: 022 6666 3666 | Email: [email protected] | Fax: 022 6666 3777 | Website: www.aegisindia.com
CIN No: L63090GJ1956PLC001032

AEGIS

The Meeting of the Board of Directors of the Company commenced at 11:00 a.m. and concluded at 12:00 noon.

Kindly take the same on record.

Thanking you.
Yours faithfully,

For Aegis Logistics Limited

Sneha
Lavaraj Parab
Digitally signed by
Sneha Lavaraj Parab
Date: 2026.05.29
12:02:30 +07:30

Sneha Parab
Company Secretary

AEGIS LOGISTICS LIMITED
Corp Office: 1202, Tower B, Peninsula Business Park, G.K. Marg, Lower Parel (W), Mumbai - 400013, India
Registered Office: 502, 5th Floor, Skylon G.I.D.C. Char Rasta, Vapi - 396 195, Dist. Valsad, Gujarat, India
Tel: 022 6666 3666 | Email: [email protected] | Fax: 022 6666 3777 | Website: www.aegisindia.com
CIN No: L63090GJ1956PLC001032

CNK & Associates LLP
Chartered Accountants

Independent Auditor's Report on the Audited Standalone Financial Results of Aegis Logistics Limited for the quarter and year ended March 31, 2026, pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

To
The Board of Directors of
AEGIS LOGISTICS LIMITED

Report on the Audit of the Standalone Financial Results

Opinion

We have audited the accompanying Statement of Standalone Financial Results of Aegis Logistics Limited (“the Company”) for the quarter and year ended March 31, 2026 (“the Statement”), 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”).

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

i. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards and other accounting principles generally accepted in India of the net profit, total comprehensive income for the quarter and year ended March 31, 2026 along with other financial information of the Company.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of the Companies Act, 2013, as amended (“the Act”). Our responsibilities under those Standards on Auditing are further described in the “Auditor’s Responsibilities for the Audit of the Standalone Financial Results” section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results for the quarter and year ended March 31, 2026 under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Standalone Financial Results

These standalone financial results have been prepared on the basis of the standalone annual financial statements. The Company's Management and the Board of Directors are responsible for the preparation and presentation of these Standalone Financial Results that give a true and fair view of the net profit and total comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards ("Ind AS") prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with the Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Standalone Financial Results, the Management and the Board of Directors are responsible for assessing the Company's ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Management and the Board of Directors either intend to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Management and the Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the Standalone Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of Standalone Financial Statements on whether the Company has adequate internal financial controls with reference to Standalone Financial Statements in place and the operating effectiveness of such controls;
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management and the Board of Directors;
Evaluate the appropriateness and reasonableness of disclosures made by the Management and the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations;
Conclude on the appropriateness of the Management’s and the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Standalone Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern;
Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the Standalone Financial Results represent the underlying transactions and events in a manner that achieves fair presentation;
Obtain sufficient appropriate audit evidence regarding the financial results of the Company to express an opinion on the financial results.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

The Statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of full financial year ended March 31, 2026 and the published unaudited year to date figures up to the third quarter of the current financial year, which were subjected to limited review by us, as required under the Listing Regulations.

Our opinion on the Statement is not modified in respect of the above matter.

For C N K & Associates LLP

Chartered Accountants

Firm Registration Number: 101961W/W-100036

Vijay Mehta

Partner

Membership No.: 106533

UDIN: 26106533POMZKZ8370

Place: Mumbai

Date: May 29, 2026

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

(₹ in Lakh except per share data)

Particulars	Quarter ended			Year ended
	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
	Audited	Unaudited	Audited	Audited	Audited
INCOME
1 Revenue from operations	171,316	91,390	91,425	449,154	297,678
2 Other income	23,855	13,546	3,635	56,264	26,077
3 TOTAL INCOME (1+2)	195,171	104,936	95,060	505,418	323,755
4 EXPENSES
Purchases of stock-in-trade	112,132	81,099	62,269	344,498	242,948
Changes in Inventories of stock in trade	4,598	(5,440)	(2,137)	7,270	(11,711)
Employee benefits expenses	403	862	846	2,932	3,336
Finance costs	1,042	330	834	2,145	1,489
Depreciation and amortisation expense	569	563	528	2,145	1,827
Other expenses	12,561	5,921	5,876	29,195	18,090
TOTAL EXPENSES	131,305	83,335	68,216	388,185	255,979
5 Profit before tax (3-4)	63,866	21,601	26,844	117,233	67,776
6 Tax expenses	11,435	3,266	4,280	22,878	14,876
7 Profit for the period/ year (5-6)	52,431	18,335	22,564	94,355	52,900
8 Other Comprehensive Income (net of tax)	57	(19)	(29)	-	(75)
9 Total Comprehensive Income for the period/ year (7+8)	52,488	18,316	22,535	94,355	52,825
10 Paid up Equity Share Capital
(Face value of ₹1 per share)	3,510	3,510	3,510	3,510	3,510
11 Other Equity				342,432	276,156
12 Earnings per equity share (Face value of ₹1 each)
(Not annualised, except for the year ended 31.03.2026 and 31.03.2025)
Basic (in ₹)	14.94	5.22	6.43	26.88	15.07
Diluted (in ₹)	14.94	5.22	6.43	26.88	15.07

See accompanying notes to the financial results

AEGIS LOGISTICS LIMITED

Corp Office: 1202, Tower B, Peninsula Business Park, G.K. Marg, Lower Parel (W), Mumbai - 400013, India

Registered Office: 502, 5th Floor, Skylon G.I.D.C. Char Rasta, Vapi - 396 195, Dist. Valsad, Gujarat, India

Tel: 022 6666 3666 | Email: [email protected] | Fax: 022 6666 3777 | Website: www.aegisindia.com

CIN No: L63090GJ1956PLC001032

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE SEGMENT INFORMATION FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

(₹ in Lakh)

Particulars	Quarter ended			Year ended
	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
	Audited	Unaudited	Audited	Audited	Audited
Segment Revenue
Liquid Terminal Division	4,806	4,354	12,444	17,227	23,319
Gas Terminal Division	166,510	87,036	78,981	431,927	274,359
Net Sales / Income from Operations	171,316	91,390	91,425	449,154	297,678
Segment Results
Liquid Terminal Division	2,801	2,504	11,937	9,098	18,168
Gas Terminal Division	39,595	6,824	13,791	69,846	29,581
Total of segment results	42,396	9,328	25,728	78,944	47,749
Less: Finance Cost	1,042	330	834	2,145	1,489
Other un-allocable expenditure (net)	(18,294)	(8,760)	1,380	(25,822)	(8,448)
Add: Interest Income	4,218	3,843	3,330	14,612	13,068
Profit before tax	63,866	21,601	26,844	117,233	67,776
Segment Assets
Liquid Terminal Division	78,884	69,738	66,028	78,884	66,028
Gas Terminal Division	87,568	75,221	112,600	87,568	112,600
Unallocable	374,298	298,460	201,091	374,298	201,091
Total	540,750	443,419	379,719	540,750	379,719
Segment Liabilities
Liquid Terminal Division	32,017	31,959	4,175	32,017	4,175
Gas Terminal Division	123,439	69,402	58,859	123,439	58,859
Unallocable	9,456	4,498	8,293	9,456	8,293
Total	164,912	105,859	71,327	164,912	71,327
Capital employed
Liquid Terminal Division	46,867	37,779	61,853	46,867	61,853
Gas Terminal Division	(35,871)	5,819	53,741	(35,871)	53,741
Unallocable	364,842	293,962	192,798	364,842	192,798
Total	375,838	337,560	308,392	375,838	308,392

MUMBAI

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE BALANCE SHEET AS AT MARCH 31, 2026

(₹ in Lakh)

| Particulars | As at
March 31, 2026
Audited | As at
March 31, 2025
Audited |
| --- | --- | --- |
| ASSETS | | |
| Non-current assets | | |
| Property, plant and equipment | 69,071 | 59,983 |
| Capital work-in-progress | 47,783 | 59,112 |
| Intangible assets | 216 | 133 |
| Financial assets | | |
| i. Investments | | |
| a) Investments in subsidiaries | 33,721 | 33,721 |
| b) Other investments | 38,509 | 1 |
| ii. Loans | 48 | 45 |
| iii. Other financial assets | 1,123 | 737 |
| Income tax assets (net) | 1,693 | 1,623 |
| Other non-current assets | 3,908 | 8,962 |
| Total non-current assets | 196,072 | 164,317 |
| Current assets | | |
| Inventories | 8,097 | 15,667 |
| Financial assets | | |
| i. Investments | 21,270 | - |
| ii. Trade receivables | 37,530 | 32,084 |
| iii. Cash and cash equivalents | 114,577 | 646 |
| iv. Bank balances other than (iii) above | 159,593 | 160,592 |
| v. Other financial assets | 1,855 | 2,691 |
| Other current assets | 1,756 | 3,722 |
| Total current assets | 344,678 | 215,402 |
| TOTAL ASSETS | 540,750 | 379,719 |
| EQUITY AND LIABILITIES | | |
| Equity | | |
| Equity share capital | 3,510 | 3,510 |
| Other equity | 342,432 | 276,157 |
| Total Equity | 345,942 | 279,667 |
| LIABILITIES | | |
| Non-current liabilities | | |
| Financial liabilities | | |
| i. Lease liabilities | 10,183 | 10,146 |
| ii. Other financial liabilities | 813 | 667 |
| Provisions | 704 | 841 |
| Deferred tax liabilities (Net) | 677 | 997 |
| Other non-current liabilities | 71,083 | 19,099 |
| Total Non-current liabilities | 83,460 | 31,750 |
| Current liabilities | | |
| Financial liabilities | | |
| i. Borrowings | 29,896 | 28,725 |
| ii. Lease liabilities | 1,564 | 1,536 |
| iii. Trade payables | | |
| Total outstanding dues of creditors of micro enterprises and small enterprises | 77 | 46 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 43,091 | 21,409 |
| iv. Other financial liabilities | 3,443 | 3,550 |
| Other current liabilities | 26,567 | 7,690 |
| Provisions | 439 | 720 |
| Current tax liabilities (Net) | 6,271 | 4,626 |
| Total current liabilities | 111,348 | 68,302 |
| TOTAL LIABILITIES | 194,808 | 100,052 |
| TOTAL EQUITY AND LIABILITIES | 540,750 | 379,719 |

MUMBAI

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026

(f' in Lakh)

Particulars	For the year ended March 31, 2026	For the year ended March 31, 2025
	Audited	Audited
Cash flow from operating activities
Profit before tax	117,233	67,776
Adjustments for:
Depreciation and amortisation	2,145	1,827
Finance costs	2,145	1,489
Interest income	(14,612)	(13,068)
Dividend Income - Non-current investments	(28,133)	-
Fair value gain on investments in mutual funds	(89)	-
Profit on sale of Investments in subsidiary	-	(11,277)
Profit on sale of Investments mutual funds	(1,123)	(213)
Provision for doubtful debt	3,196	-
Bad debts written off	-	12
Sundry Credit Balances written back	(105)	(161)
Profit on slump sales of undertakings	(11,441)	-
Profit on sale of property, plant and equipment	(58)	(1)
Amount recognised in other comprehensive income	-	(100)
Operating profit before working capital changes	69,158	46,284
Adjustments for changes in working capital:
Decrease/ (increase) in inventories	7,569	(11,737)
(Increase) in trade receivables	(6,497)	(16,284)
Decrease/ (increase) in other non-current assets	3,925	(4,676)
(Increase) in other current assets	(2,357)	(1,043)
Decrease in other current financial assets	400	164
(Increase) in other non-current financial assets	(315)	(45)
Increase in trade payables	21,818	3,567
(Decrease)/ increase in current provisions	(281)	39
(Decrease)/ increase in non-current provisions	(137)	133
Increase/ (decrease) in other non-current liabilities	4,952	(17)
Increase in other current liabilities	18,877	4,915
Increase in other current financial liabilities	91	176
Increase in other non-current financial liabilities	127	19
Cash generated from operations	117,330	21,495
Income tax paid (net)	(21,623)	(13,863)
Net cash generated from operating activities (A)	95,707	7,632
Cash flow from investing activities
Purchase of property, plant and equipment including capital advances	(48,435)	(37,714)
Purchase of intangible assets	(138)	(47)
Proceeds from sale of property, plant and equipment	58	1
Proceeds from sale of investments in subsidiary companies	-	18,000
Proceeds from slump sale of undertakings	112,793	-
Purchase of investments in subsidiaries	-	(30,000)
Purchase/ sale of current investments (net)	(20,058)	19,611
Purchase of non-current investments	(38,509)	-
Dividend received - non-current investments	28,133	-
Loan given to related parties	-	(14,890)
Repayment of Loan given to related parties	-	88,728
Bank balance not considered as cash and cash equivalents	941	(103,446)
Interest received	14,494	12,958
Net cash generated from/ (used in) investing activities (B)	49,279	(46,799)

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026

(₹ in Lakh)

| Particulars | For the year ended March 31, 2026
Audited | For the year ended March 31, 2025
Audited |
| --- | --- | --- |
| | | |
| Cash flow from financing activities | | |
| Movement in current borrowings (net) | 1,171 | 19,759 |
| Payment of lease liabilities | (1,558) | (1,461) |
| Dividend paid | (27,999) | (13,475) |
| Interest paid | (2,669) | (2,007) |
| Net cash (used in)/ generated from/ financing activities (C) | (31,055) | 2,816 |
| Net increase/ (decrease) in cash and cash equivalents (A + B + C) | 113,931 | (36,351) |
| Cash and cash equivalents as at the beginning of the year | 646 | 36,997 |
| Cash and cash equivalents as at the end of the year | 114,577 | 646 |
| Note:
The above Cash Flow Statement has been prepared under the 'indirect method' as set out in Indian Accounting Standard (Ind AS 7) - Statement of Cash Flow. | | |

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

NOTES:

The above Standalone Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on May 29, 2026.
These results are prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India.
The figures for the fourth quarter ended March 31, 2026 in the above financial results are the balancing figures between the audited figures for the full financial year and the year to date unaudited figures published up to the nine months ended December 31, 2025 which were subjected to limited review.
During the quarter ended June 30, 2025, Aegis Vopak Terminals Limited, a subsidiary company has completed Initial Public Offer (“IPO”) of fresh issue of 119,148,936 equity shares of face value of ₹10 each at an issue price of ₹235 per share aggregating to ₹280,000 lakh. Pursuant to the IPO, the equity shares of Aegis Vopak Terminals Limited were listed on the National Stock Exchange (“NSE”) and Bombay Stock Exchange (“BSE”) on June 2, 2025.
During the quarter ended September 30, 2025, Aegis Logistics Limited (“ALL”) and its subsidiary Aegis Vopak Terminals Limited (“AVTL”) have entered into the Business Transfer Agreement for transfer of Gas storage undertaking at Pipavav location from ALL to AVTL on a slump sale basis. Accordingly, the company has recognised profit of ₹11,441 lakh in respect of the said business transfer which is included under other income in these results.
The Company has declared and paid Interim dividend of 200% i.e. ₹2 per share of face value of ₹1 each for the financial year 2025-26 to the shareholders of the Company as on record date June 25, 2025.
The Board of Directors at their meeting held on May 29, 2026 has recommended a final dividend of ₹6.79 per share for the financial year 2025-26.

For and on behalf of the Board of Directors

RAJ CHANDARIA
Digitally signed by
RAJ CHANDARIA
Date: 2026.05.29
12:03:12 +05'30'

Raj K. Chandaria
Chairman & Managing Director
DIN : 00037518

Place: Mumbai
Date: May 29, 2026

CNK & Associates LLP

Chartered Accountants

Independent Auditor's Report on Audited Consolidated Financial Results of Aegis Logistics Limited for the quarter and year ended March 31, 2026 pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.

The Board of Directors of

AEGIS LOGISTICS LIMITED

Report on the Audit of the Consolidated Financial Results

Opinion

We have audited the accompanying Statement of Consolidated Financial Results of Aegis Logistics Limited (the “Holding company”) and its Subsidiaries (the Holding Company and its Subsidiaries together referred to as the “Group”), for the quarter and year ended March 31, 2026 (“the Statement”), 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”).

In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of the reports of the other auditors on audited standalone financial statements/ financial results/ financial information of Subsidiaries referred to in ‘Other Matters’ paragraph below, the Statement:

a. includes the financial results of the following entities:

Holding Company:

Aegis Logistics Limited

Subsidiaries:

a. Aegis Gas (LPG) Private Limited
b. Sea Lord Containers Limited
c. Aegis Group International Pte. Limited#
d. Aegis International Marine Services Pte. Limited#
e. Eastern India LPG Company Private Limited
f. Aegis Vopak Terminals Limited

Step down subsidiaries:

a. CRL Terminals Private Limited.
b. Konkan Storage Systems (Kochi) Private Limited
c. Hindustan Aegis LPG Limited
d. Aegis Terminal (Pipavav) Limited

Incorporated/located outside India.

Mistry Bhavan, 3rd Floor, Dinshaw Vachha Road, Churchgate, Mumbai 400 020. Tel: +91 22 6623 0600

501-502, Narain Chambers, M.G. Road, Vile Parle (E), Mumbai 400 057. Tel: +91 22 6250 7600

Website: www.cnkindia.com

b. is presented in accordance with the requirements of the Listing Regulations in this regard; and

c. gives a true and fair view in conformity with the recognition and measurement principles laid down in applicable Indian Accounting Standards (“Ind AS”) and other accounting principles generally accepted in India, of the consolidated net profit, consolidated total comprehensive income for the quarter and year ended March 31, 2026 along with other financial information of the Group.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those Standards are further described in the “Auditor’s Responsibilities for the Audit of the Consolidated Financial Results” section of our report. We are independent of the Group, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Consolidated Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in “Other Matters” paragraph below, is sufficient and appropriate to provide a basis for our opinion.

Management’s Responsibilities for the Consolidated Financial Results

These Consolidated financial results have been prepared on the basis of the consolidated annual financial statements. The Holding Company’s Management and Board of Directors are responsible for the preparation and presentation of these Consolidated Financial Results that give a true and fair view of the consolidated net profit, consolidated total comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in the Ind AS prescribed under Section 133 of the Act 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 respective Management and Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of these Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of these Consolidated Financial Results by the Directors of the Holding Company, as aforesaid.

NATIONAL CREDIT MEMBER

In preparing the Consolidated Financial Results, the respective Management and Board of Directors of the companies included in the Group are responsible for assessing the ability of the Group to continue as a going concern, disclosing as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intend to liquidate the Group or to cease operations, or have no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Results for the quarter and year ended March 31, 2026 as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the Consolidated Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of Consolidated Financial Statements on whether the Holding Company, subsidiary companies, which are companies incorporated in India, has adequate internal financial controls with reference to Consolidated Financial Statements in place and the operating effectiveness of such controls;
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors;

SANTA CLARA CALIFORNIA 91301

Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the Listing Regulations;
Conclude on the appropriateness of the Management’s and Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Consolidated Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern;
Evaluate the overall presentation, structure and content of the Consolidated Financial Results, including the disclosures, and whether the Consolidated Financial Results represent the underlying transactions and events in a manner that achieves fair presentation;
Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the entities within the Group to express an opinion on the Consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the Consolidated Financial Results of which we are the independent auditors. For the other entities included in the Consolidated Financial Results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding Company and such other entities included in the Consolidated Financial Results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, to the extent applicable.

SEMI-PROFESSIONAL AGENCY

Other Matters

(a) We did not audit the financial statements and other financial information of five subsidiaries (including two step-down subsidiaries) included in the Consolidated Financial Results, whose financial statements reflect total assets of ₹ 2,94,567 Lakhs as at March 31, 2026 and total revenues of ₹ 25,538 Lakhs and ₹ 80,554 Lakhs, total net profit after tax ₹ 67,827 Lakhs and ₹ 1,17,883 Lakhs and total comprehensive income of ₹ 67,829 Lakhs and ₹ 1,17,897 Lakhs for the quarter and year ended March 31, 2026 respectively; and net cash inflows amounting to ₹ 4 Lakhs for the year ended on that date, as considered in the Consolidated Financial Results. These financial statements and other financial information have been audited by other auditors whose reports have been furnished to us by the Management and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of the other auditors and the procedures performed by us as stated above.

Our opinion on the Consolidated Financial Results is not modified in respect of the above matter with respect to our reliance on the work done and the reports of the other auditors.

(b) The Consolidated Financial Results include the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of full financial year ended March 31, 2026 and the published unaudited year to date figures up-to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations.

Our opinion on the Statement is not modified in respect of this matter.

For C N K & Associates LLP

Chartered Accountants

Firm Registration No.: 101961W/W-100036

Vijay Mehta

Partner

Membership No.: 106533

UDIN: 26106533KZJSKB6559

Place: Mumbai

Date: May 29, 2026

AEGIS

AEGIS LOGISTICS LIMITED
AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026
(₹ in Lakh except per share data)

Particulars	Quarter ended			Year ended
	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
	Audited	Unaudited	Audited	Audited	Audited
INCOME
1 Revenue from operations	259,439	172,540	170,504	833,321	676,379
2 Other income	8,734	8,070	6,541	32,658	20,836
3 TOTAL INCOME (1+2)	268,173	180,610	177,045	865,979	697,215
4 EXPENSES
Purchases of stock-in-trade	177,680	138,085	121,499	635,905	541,431
Changes in Inventories of stock in trade	2,551	(5,371)	(2,213)	5,487	(11,733)
Employee benefits expenses	1,986	2,569	2,373	9,710	9,631
Finance costs	6,306	2,567	5,249	14,587	16,527
Depreciation and amortisation expense	5,269	5,275	4,070	19,932	15,224
Other expenses	14,805	7,547	7,965	37,034	27,253
TOTAL EXPENSES	208,597	150,672	138,943	722,655	598,333
5 Profit before tax (3-4)	59,576	29,938	38,102	143,324	98,882
6 Tax expenses	14,114	6,675	6,321	32,661	20,141
7 Profit for the period/ year	45,462	23,263	31,781	110,663	78,741
Attributable to :
Owners of the company	41,037	17,683	28,167	89,815	66,337
Non Controlling Interest	4,425	5,580	3,614	20,848	12,404
8 Other Comprehensive Income (net of tax)	363	57	(5)	544	(76)
Attributable to :
Owners of the company	245	26	(25)	332	(80)
Non Controlling Interest	118	31	20	212	4
9 Total Comprehensive Income for the period/ year (7+8)	45,825	23,320	31,776	111,207	78,665
Attributable to :
Owners of the company	41,282	17,709	28,142	90,147	66,258
Non Controlling Interest	4,543	5,611	3,634	21,060	12,407
10 Paid up Equity Share Capital
(Face value of ₹1 per share)	3,510	3,510	3,510	3,510	3,510
11 Other Equity				601,992	459,572
12 Earnings per equity share (Face value of ₹1 each)
(Not annualised, except for the year ended 31.03.2026 and 31.03.2025)
Basic (in ₹)	11.69	5.04	8.02	25.59	18.90
Diluted (in ₹)	11.69	5.04	8.02	25.59	18.90

See accompanying notes to the financial results

AEGIS LOGISTICS LIMITED

Corp Office: 1202, Tower B, Peninsula Business Park, G.K. Marg, Lower Parel (W), Mumbai - 400013, India

Registered Office: 502, 5th Floor, Skylon G.I.D.C. Char Rasta, Vapi - 396 195, Dist. Valsad, Gujarat, India

Tel: 022 6666 3666 | Email: [email protected] | Fax: 022 6666 3777 | Website: www.aegisindia.com

CIN No: L63090GJ1956PLC001032

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED CONSOLIDATED SEGMENT INFORMATION FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026
(₹ in Lakh)

Particulars	Quarter ended			Year ended
	31.03.2026	31.12.2025	31.03.2025	31.03.2026	31.03.2025
	Audited	Unaudited	Audited	Audited	Audited
Segment Revenue
Liquid Terminal Division	18,406	16,136	24,169	64,391	64,977
Gas Terminal Division	241,033	156,404	146,335	768,930	611,402
Net Sales / Income from Operations	259,439	172,540	170,504	833,321	676,379
Segment Results
Liquid Terminal Division	10,101	9,822	17,660	37,129	40,438
Gas Terminal Division	49,554	17,276	21,428	99,657	61,137
Total of segment results	59,655	27,098	39,088	136,786	101,575
Less: Finance Cost	6,306	2,567	5,249	14,587	16,527
Less: Other un-allocable expenditure (net)	1,626	702	2,062	4,079	5,466
Add : Interest Income	7,853	6,109	6,325	25,204	19,300
Profit before tax	59,576	29,938	38,102	143,324	98,882
Segment Assets
Liquid Terminal Division	373,976	363,542	329,839	373,976	329,839
Gas Terminal Division	612,981	534,245	522,687	612,981	522,687
Unallocable	462,097	375,809	270,749	462,097	270,749
Total	1,449,054	1,273,596	1,123,275	1,449,054	1,123,275
Segment Liabilities
Liquid Terminal Division	123,144	118,851	121,780	123,144	121,780
Gas Terminal Division	165,396	101,141	115,349	165,396	115,349
Unallocable	40,426	28,016	25,557	40,426	25,557
Total	328,966	248,008	262,686	328,966	262,686
Capital employed
Liquid Terminal Division	250,832	244,691	208,059	250,832	208,059
Gas Terminal Division	447,585	433,104	407,338	447,585	407,338
Unallocable	421,671	347,793	245,192	421,671	245,192
Total	1,120,088	1,025,588	860,589	1,120,088	860,589

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED CONSOLIDATED BALANCE SHEET AS AT MARCH 31, 2026

(₹ in Lakh)

| Particulars | As at
March 31, 2026
Audited | As at
March 31, 2025
Audited |
| --- | --- | --- |
| ASSETS | | |
| Non-current assets | | |
| Property, plant and equipment | 634,423 | 507,001 |
| Capital work-in-progress | 76,376 | 130,779 |
| Goodwill | 1,483 | 1,483 |
| Intangible assets | 352 | 137 |
| Financial assets | | |
| i. Investments | 91,923 | 1 |
| ii. Loans | 4,500 | 4,500 |
| iii. Other financial assets | 3,289 | 2,224 |
| Current tax assets (net) | 3,997 | 3,766 |
| Deferred tax assets (net) | 32,884 | 23,758 |
| Other non current assets | 7,947 | 19,336 |
| Total non-current assets | 857,174 | 692,985 |
| Current assets | | |
| Inventories | 12,856 | 18,451 |
| Financial assets | | |
| i. Investments | 82,568 | - |
| ii. Trade receivables | 48,100 | 69,327 |
| iii. Cash and cash equivalents | 251,160 | 141,079 |
| iv. Bank balances other than (iii) above | 168,293 | 178,009 |
| v. Other financial assets | 14,585 | 9,597 |
| Other current assets | 14,318 | 13,827 |
| Total current assets | 591,880 | 430,290 |
| TOTAL ASSETS | 1,449,054 | 1,123,275 |
| EQUITY AND LIABILITIES | | |
| Equity | | |
| Equity Share capital | 3,510 | 3,510 |
| Other equity | 601,992 | 459,572 |
| Equity attributable to owners of the Company | 605,502 | 463,082 |
| Non Controlling Interest | 272,930 | 109,065 |
| Total equity | 878,432 | 572,147 |
| LIABILITIES | | |
| Non-current liabilities | | |
| Financial liabilities | | |
| i. Borrowings | 34,691 | 235,310 |
| ii. Lease Liabilities | 159,360 | 158,606 |
| iii. Other financial liabilities | 6,001 | 5,904 |
| Provisions | 1,509 | 1,681 |
| Deferred tax liabilities (Net) | 22,110 | 15,289 |
| Other non-current liabilities | 133 | 139 |
| Total Non-current liabilities | 223,804 | 416,929 |
| Current liabilities | | |
| Financial liabilities | | |
| i. Borrowings | 206,965 | 53,132 |
| ii. Lease Liabilities | 13,978 | 13,555 |
| iii. Trade payables | | |
| Total outstanding dues of creditors of micro enterprises and small enterprises | 160 | 88 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 70,530 | 44,360 |
| iv. Other financial liabilities | 9,103 | 9,652 |
| Other current liabilities | 33,722 | 7,013 |
| Provisions | 736 | 1,224 |
| Current tax liabilities (Net) | 11,624 | 5,175 |
| Total current liabilities | 346,818 | 134,199 |
| TOTAL LIABILITIES | 570,622 | 551,128 |
| TOTAL EQUITY AND LIABILITIES | 1,449,054 | 1,123,275 |

SAN FRANCISCO, CALIFORNIA

MUMBAI

OFFICE OF MUMBAI SECURITIES

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026

(€ in Lakh)

| Particulars | For the year ended March 31, 2026
Audited | For the year ended March 31, 2025
Audited |
| --- | --- | --- |
| Cash flow from operating activities | | |
| Profit before tax | 143,324 | 98,882 |
| Adjustments for: | | |
| Depreciation and amortisation | 19,932 | 15,224 |
| Loss/ (Profit) on sale of property, plant and equipment | (48) | 10 |
| Profit on sale of other investments | (2,486) | (216) |
| Finance costs | 14,587 | 16,527 |
| Interest income | (25,204) | (19,300) |
| Fair value gain of Investment in Mutual Funds | (280) | - |
| Sundry credit balances written back | (945) | (366) |
| Bad debts/ sundry balances written off | 1 | 90 |
| Provision for doubtful debts and advances | 3,446 | 5 |
| Provision for doubtful debts/ advances written back | - | (15) |
| Amount recognised in other comprehensive income | 558 | (122) |
| Operating profit before working capital changes | 152,885 | 110,719 |
| Adjustments for changes in working capital: | | |
| Decrease/ (increase) in inventories | 5,594 | (12,093) |
| Decrease/ (increase) in trade receivables | 19,926 | (18,065) |
| Decrease in other current financial assets | 1,495 | 357 |
| (Increase)/ decrease in other current assets | (862) | 904 |
| Decrease/ (increase) in other non-current financial assets | 544 | (611) |
| Decrease/ (increase) in other non-current assets | 9,589 | (7,657) |
| Increase in trade payables | 27,186 | 1,301 |
| Increase in other current financial liabilities | 403 | 156 |
| (Decrease)/ increase in current provisions | (488) | 185 |
| Increase/ (decrease) in other non-current liabilities | 2 | (17) |
| Increase in other current liabilities | 26,709 | 109 |
| Increase in other non-current financial liabilities | 77 | 320 |
| (Decrease)/ increase in non-current provisions | (172) | 144 |
| Cash generated from operations | 242,888 | 75,752 |
| Income tax paid (net) | (40,118) | (19,933) |
| Net cash generated from operating activities (A) | 202,770 | 55,819 |
| Cash flow from investing activities | | |
| Purchase of property, plant and equipment including capital advances | (82,089) | (94,487) |
| Sale of property, plant and equipment | 545 | 104 |
| Purchase of investments in subsidiary company | (33,028) | - |
| Sale of investments in subsidiary company | - | 18,000 |
| Purchase of non-current investments | (91,922) | - |
| Purchase/ sale of current investments (net) | (79,802) | 19,614 |
| Loan given | - | (4,500) |
| Bank balance not considered as cash and cash equivalents | 9,559 | (103,568) |
| Interest income received | 23,434 | 18,532 |
| Net cash (used in) investing activities (B) | (253,303) | (146,305) |
| Cash flow from financing activities | | |
| Movement in current borrowings (net) | (10,130) | 16,923 |
| Proceeds from borrowings | 168,424 | 106,111 |
| Repayment of borrowings | (204,177) | (1,094) |
| Payment of lease liabilities | (13,712) | (13,307) |
| Dividend paid (including payment by a subsidiary to non-controlling interest) | (37,696) | (13,475) |
| Issue of shares by subsidiary company (net of share issue expenses) | 269,215 | 50,000 |
| Interest paid | (11,310) | (16,823) |
| Net cash generated from financing activities (C) | 160,614 | 128,335 |
| Net increase in cash and cash equivalents (A+B+C) | 110,081 | 37,849 |
| Cash and cash equivalents as at the beginning of the year | 141,079 | 103,230 |
| Cash and cash equivalents as at the end of the year | 251,160 | 141,079 |

Note:

The above Cash Flow Statement has been prepared under the 'indirect method' as set out in Indian Accounting Standard (Ind AS 7) - Statement of Cash Flow

MUMBAI

AEGIS

AEGIS LOGISTICS LIMITED

AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

NOTES:

The above Consolidated Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on May 29, 2026.
These results are prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India.
The following Subsidiaries have been considered for the purpose of preparing Consolidated Financial Results as per Ind AS 110 on “Consolidated Financial Statements”.

Name of the Subsidiary Company	Ownership Interest in %
Sea Lord Containers Limited	100%
Konkan Storage Systems (Kochi) Private Limited (Effective ownership being step down subsidiary)	44.71%
Eastern India LPG Co. (Private) Limited	100%
Aegis Group International Pte Limited	60%
Aegis Gas (LPG) Private Limited	100%
Hindustan Aegis LPG Limited (Effective ownership being step down subsidiary)	33.53%
Aegis International Marine Services Pte. Limited	100%
Aegis Vopak Terminals Limited.	44.71%
CRL Terminals Private Limited (Effective ownership being step down subsidiary)	44.71%
Aegis Terminal (PIPAVAV) Limited (Effective ownership being step down subsidiary)	38.45%

The figures for the fourth quarter ended March 31, 2026 in the above financial results are the balancing figures between the audited figures for the full financial year and the year to date unaudited figures published up to the nine months ended December 31, 2025 which were subjected to limited review.
During the quarter ended June 30, 2025, Aegis Vopak Terminals Limited, a subsidiary company has completed Initial Public Offer (“IPO”) of fresh issue of 119,148,936 equity shares of face value of ₹10 each at an issue price of ₹235 per share aggregating to ₹280,000 lakh. Pursuant to the IPO, the equity shares of Aegis Vopak Terminals Limited were listed on the National Stock Exchange (“NSE”) and Bombay Stock Exchange (“BSE”) on June 2, 2025.

This has resulted in the dilution of equity holding of the Company from 50.10% to 44.71%. Aegis Logistics Limited (ALL) has power and de facto control over Aegis Vopak Terminals Limited (AVTL). Accordingly, there is no loss of control of ALL over AVTL post the IPO and ALL continues to consolidate AVTL as a subsidiary.

The Company has declared and paid Interim dividend of 200% i.e. ₹2 per share of face value of ₹1 each for the financial year 2025-26 to the shareholders of the Company as on record date June 25, 2025.
The Board of Directors at their meeting held on May 29, 2026 has recommended a final dividend of ₹6.75/per share for the financial year 2025-26.

For and on behalf of the Board of Directors

RAJ
CHANDARIA

Digitally signed by
RAJ CHANDARIA
Date: 2026.05.29
12:03:46 +00'30'

Raj K. Chandaria
Chairman & Managing Director
DIN: 00037518

Place: Mumbai
Date: May 29, 2026

AEGIS

Annexure II

The details, as required pursuant to Regulation 30 of SEBI LODR read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026

Sr. No	Particulars	Re-appointment of Internal Auditors
1	Reason for change
viz. re-appointment, resignation, removal, death or otherwise	Re-appointment
2	Date of appointment/
re-appointment/ cessation (as applicable) & Term of appointment/
re-appointment	May 29, 2026
The Board of Directors on the recommendation of the Audit Committee, has approved re-appointment of M/s. Natvarlal Vepari & Co LLP’ as Internal Auditors for the financial year 2026-27.
3	Brief Profile	M/s. Natvarlal Vepari & Co LLP’ (NVC) is a Chartered Accountant Firm providing Assurance, Taxation and Advisory services was founded on December 01, 1959. NVC is operating for more than six decades.

The firm has Seven partners some of whom have vast experience in the field of Auditing (Statutory & Internal), Taxation (Domestic & International), Valuations, Consultancy and FEMA & Foreign Collaboration. |
| 4. | Disclosure of relationships between directors | Not Applicable |

AEGIS LOGISTICS LIMITED

Corp Office: 1202, Tower B, Peninsula Business Park, G.K. Marg, Lower Parel (W), Mumbai - 400013, India

Registered Office: 502, 5th Floor, Skylon G.I.D.C. Char Rasta, Vapi - 396 195, Dist. Valsad, Gujarat, India

Tel: 022 6666 3666 | Email: [email protected] | Fax: 022 6666 3777 | Website: www.aegisindia.com

CIN No: L63090GJ1956PLC001032

AI assistant

Aegis Logistics Ltd. — Audit Report / Information 2026

60669_rns_2026-05-29_2bae89da-627d-4163-b1ea-b4f80eea7b84.pdf

Sub.: Outcome of Board Meeting

Ref.: Intimation under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations")

Report on the Audit of the Standalone Financial Results

Opinion

Basis for Opinion

Management's Responsibilities for the Standalone Financial Results

Auditor's Responsibilities for the Audit of the Standalone Financial Results

Other Matter

For C N K & Associates LLP

Vijay Mehta

AEGIS LOGISTICS LIMITED

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE SEGMENT INFORMATION FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE BALANCE SHEET AS AT MARCH 31, 2026

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026

AEGIS LOGISTICS LIMITED

AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

NOTES:

Opinion

Basis for Opinion

Management’s Responsibilities for the Consolidated Financial Results

Auditor's Responsibilities for the Audit of the Consolidated Financial Results

Other Matters

For C N K & Associates LLP

Vijay Mehta

AEGIS LOGISTICS LIMITED

AEGIS LOGISTICS LIMITED

AUDITED CONSOLIDATED BALANCE SHEET AS AT MARCH 31, 2026

AEGIS LOGISTICS LIMITED

AUDITED CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED MARCH 31, 2026

AEGIS LOGISTICS LIMITED

AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

NOTES:

Annexure II

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Aegis Logistics Ltd. Audit Report / Information 2026