General information about company
Scrip code*		544224
NSE Symbol*		NOTLISTED
MSEI Symbol*		NOTLISTED
ISIN*		INE0OXY01013
Name of company		AFCOM HOLDINGS LIMITED
Type of company		SME
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		07-11-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Half Yearly
Reporting Quarter		Half yearly
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting		Single segment
Description of single segment		Chennai
Start date and time of board meeting		12-11-2025 16:00
End date and time of board meeting		12-11-2025 16:55
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		27-05-2025
Indicate Company website link for updated RPT policy of the Company		https://afcomcargo.com/investors/policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Not applicable

Financial Results – Other than Bank
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Revenue From Operations
	Revenue from operations	24027.84	24027.84
	Other income	352.17	352.17
	Total Income	24380.01	24380.01
2	Expenses
(a)	Cost of materials consumed	13956.94	13956.94
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1156.93	1156.93
(e)	Finance costs	153.38	153.38
(f)	Depreciation and amortisation expense	90.24	90.24
(g)	Other Expenses
1	Amortisation of Dry Lease Expenses	534.39	534.39
2	Other Expenses	1390.19	1390.19
	Total other expenses	1924.58	1924.58
	Total expenses	17282.07	17282.07
3	Profit before exceptional and extraordinary items and tax	7097.94	7097.94
4	Exceptional items	0	0
5	Profit before extraordinary items and tax	7097.94	7097.94
6	Extraordinary items	0	0
7	Profit before tax	7097.94	7097.94
8	Tax Expense
	Current tax	1801.23	1801.23
	Deferred tax	-202.7	-202.7
	Total tax expenses	1598.53	1598.53
9	Net Profit Loss for the period from continuing operations	5499.41	5499.41
10	Profit (loss) from discontinuing operations before tax	0	0
11	Tax expense of discontinuing operations	0	0
12	Net profit (loss) from discontinuing operation after tax	0	0
13	Profit (loss) for period before minority interest	5499.41	5499.41
14	Share of profit (loss) of associates
15	Profit (loss) of minority interest
16	Net profit (Loss) for the period	5499.41	5499.41
17	Details of equity share capital
	Paid-up equity share capital	2485.77	2485.77
	Face value of equity share capital	10	10
	Details of debt securities
18	Reserves excluding revaluation reserve
19	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	22.12	22.12
	Diluted earnings (loss) per share from continuing and discontinued operations	22.12	22.12
20	Debt equity ratio	0.12	0.12	Textual Information( 1)
21	Debt service coverage ratio	1140.72	1140.72	Textual Information( 2)
22	Interest service coverage ratio	133.82	133.82	Textual Information( 3)
23	Disclosure of notes on financial results

Text Block
Textual Information(2)	Operating Income is higher and there are less debt.
Textual Information(3)	Operating Income is higher and there are less debt.

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Equity and liabilities
1	Shareholders' funds
	Share capital	2485.77
	Reserves and surplus	25050.38
	Money received against share warrants	0
	Total shareholders' funds	27536.15
2	Share application money pending allotment	0
3	Deferred government grants	0
4	Minority interest
5	Non-current liabilities
	Long-term borrowings	78.19
	Deferred tax liabilities (net)	101.37
	Foreign currency monetary item translation difference liability account	0
	Other long-term liabilities	0
	Long-term provisions	77.15
	Total non-current liabilities	256.71
6	Current liabilities
	Short-term borrowings	3283.67
	Trade Payables
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	364.68
	Total Trade payable	364.68
	Other current liabilities	340.82
	Short-term provisions	1414.12
	Total current liabilities	5403.29
	Total equity and liabilities	33196.15
	Assets
1	Non-current assets
(i)	Property, Plant and Equipment and Intangible assets
	Property, Plant and Equipment	1658.11
	Producing properties	0
	Intangible assets	0
	Preproducing properties	0
	Property, Plant and Equipment capital work-in-progress	0
	Intangible assets under development or work-in-progress	0
	Total Property, Plant and Equipment and Intangible assets	1658.11
(ii)	Non-current investments	0
(v)	Deferred tax assets (net)	0
(vi)	Foreign currency monetary item translation difference asset account	0
(vii)	Long-term loans and advances	0
(viii)	Other non-current assets	17720.78
	Total non-current assets	19378.89
2	Current assets
	Current investments	0
	Inventories	1389.31
	Trade receivables	8921.81
	Cash and cash equivalents	339.89
	Bank balance other than cash and cash equivalents	9.32
	Short-term loans and advances	97.41
	Other current assets	3059.52
	Total current assets	13817.26
	Total assets	33196.15

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue
	(net sale/income from each segment should be disclosed)
	Total segment revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other unallocable expenditure net off unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Assets
	Un-allocable Assets
	Net Segment Assets
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities
	Net Segment Liabilities

Cash flow statement - indirect
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before extraordinary items and tax	7097.94
2	Adjustments for reconcile profit (loss)
	Adjustments to profit (loss)
	Adjustments for finance costs	-45.35
	Adjustments for depreciation and amortisation expense	90.24
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for unrealised foreign exchange losses gains	-161.63
	Adjustments for dividend income	0
	Adjustments for share-based payments	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	3.64
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments to profit (loss)	-113.1
3	Adjustments for working capital
	Adjustments for decrease (increase) in inventories	190.71
	Adjustments for decrease (increase) in trade receivables	-2799.37
	Adjustments for decrease (increase) in other current assets	-795.57
	Adjustments for increase (decrease) in trade payables	-501.19
	Adjustments for increase (decrease) in other current liabilities	-3.84
	Adjustments for provisions	0
	Total adjustments for working capital	-3909.26
	Total adjustments for reconcile profit (loss)	-4022.36
	Net cash flows from (used in) operations	3075.58
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	1700.86
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities before extraordinary items	1374.72
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) operating activities	1374.72
4	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property plant and equipment	0
	Purchase of property plant and equipment	3.58
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	175.47
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-1832.54
	Proceeds from government grants	0
	Net cash flows from (used in) investing activities before extraordinary items	-1660.65
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) investing activities	-1660.65
5	Cash flows from used in financing activities
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	756.72
	Repayments of borrowings	0
	Dividends paid	0
	Interest paid	130.12
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities before extraordinary items	626.6
	Proceeds from extraordinary items	0
	Payment for extraordinary items	0
	Net cash flows from (used in) financing activities	626.6
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	340.67
6	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	340.67
	Cash and cash equivalents cash flow statement at beginning of period	8.54
	Cash and cash equivalents cash flow statement at end of period	349.21

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

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

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

1

AFCOM HOLDINGS LIMITED

AALCA3603M

CHRYSEUM CORPORATE SERVICES PVT LTD

AAICC7286M

COMMON DIRECTORS

Advance

Approved

0.4

0.4

0

Any other

Advance

0.00%

Not Applicable

Advance

0.00%

Not applicble

Unsecured

Business Transaction

2

AFCOM HOLDINGS LIMITED

AALCA3603M

SHRESHTHA BUSINESS SOLUTIONS LLP

ADVFS4833P

COMMON DIRECTORS

Purchase of goods or services

Approved

-15.02

0

-15.02

Any other

Purchase of Services

0.00%

Not Applicable

Loan

0.00%

Not applicble

Unsecured

Business Transaction

Total value of transaction during the reporting period

-14.62