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Date: August 06, 2025
To,
BSE Limited,
25th Floor, P. J. Towers,
Dalal Street, Fort,
Mumbai- 400 001.
Symbol: 544224
Sub: Outcome of Board Meeting held on August 06, 2025 under Regulation 30 read with
Para A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015
Pursuant to Regulation 30 read with Para A of Schedule III of SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015, we would like to inform you that the meeting of
the Board of Directors (the "Board") of the Company which commenced at 03:30 PM and
concluded at 03:55 PM today have inter-alia transacted the following:
1. Approved the unaudited financial statements and its limited review report for the quarter
ended June 30, 2025.
In this regard, please find enclosed copies of the following:
i. Statement showing the unaudited financial results including Statement of Assets and
Liabilities, Profit and Loss statement and cashflow statement for the quarter ended June 30,
2025.
ii. Limited Review Report on the financial statements of the Company issued by M/s. PPN and
Company, Chartered Accountants, our Statutory Auditors pursuant to Regulation 33 of the
SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Please note that the Company is listed on the SME Platform, and while it is not mandatorily
required to publish quarterly financial results under the SEBI (Listing Obligations and
Disclosure Requirements) Regulations, 2015, the Board has voluntarily approved and disclosed
the unaudited financial results for the quarter ended June 30, 2025, as a measure of maintaining
transparency and upholding the highest standards of good corporate governance.
We request to take the above on record.
Thanking You,
For AFCOM HOLDINGS LIMITED
Name : Ajith Kumar
Designation : Company Secretary and Compliance Officer
Q Regd. Office :
No.2, LIC Colony, Dr.Radhakrishnan Nagar, Thiruvanmiyur,
Chennai -600041, India.
AFCOM HOLDINGS LIMITED
9Corporate Office :
3rd Floor, lndiQube Palmyra Plot No. 16 (NP), SIDCO Industrial Estate,
Ekkattuthangal, Guindy, Chennai -600032, India.
9Airport Office:
Integrated Air Cargo Complex, Phase-Ill, 2nd Floor, Meenambakkam,
Chennai -600027, India.
CIN : L51201TN2013PLC089652
GSTIN : 33AALCA3603M1ZQ
\. 044 22213333 info@afcomcargo.com
®) www.afcomcargo.com
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pp N
AND COMPANY
CHARTERED ACCOUNTANTS
10.2, r Cros treet, terling Road, ungambakkam, hennai -600 034.
ear to Lo ola College) Ph: 044-2828 0033, Cell: 98844 48912.
E-mail: info ppnaco.com I Web: www.ppnaco.com I www.ppnaco.co.in
Independent uditor' Limit d R view Report on unaudited tandalone financial re ult·
of fcom Holdin°s Limited (former( known a fcom Holding Private Limited) for the
quarter year ended June 30, 2025 pur uant to Regulation 33 of ecuritie and Exchang
Board of India (Li tino Obli0ations and Di clo ure Requirement ) Regulation , 2015, a
amended.
To.
The Board of Directors,
Afcom Holding Limited
(form rly known as fcom Holdings Pri ate Limited)
I. We ha ere iewed th accompan ing tatement of unaudited tandalon financial re ult
of Afcom Holding Limit d (fi rmerly known a Afcom Holding Private Limited) ("th
ompany"), for the Quarter ear end d June "'0. 2025 ("the tatement") attached herewith,
being submitted by the ompan_ pursuant to the r quir ment f Regulation 3 of the
ecurities and Exchang Board of India (Li ting Obligation and Di clo ure Requirement )
Regulation . 2015 a amended ("the Li ting Regulati n").
2. The ompan management is respon ible for the preparation of the tat ment 111
accordance with the recognition and m a urement principle laid down in c ounting
tandards ( ' 25) ·'Interim Financial Reporting·. prescribed und r section 133 of the
ompanie Act, 20 l 3 read with rele ant rules issued thereunder and oth r accounting
principles gen rally accepted in India. ur responsibilit is to issu a rep011 on the financial
tatements ba ed on our review.
3. We conducted our review of the tat m nt in accordance with the tandard on Review
Engagements ( RE) 2410 "Review of ln,erim Financial Information Performed by the
Independent Auditor of the Entity". i ued by the In titute of hartered ccountant of
India. This standard require that we plan and perform the re iew to obtain moderate
as urance about hether the tatement i free from material mis tatement . re ie, of
int rim finan ial infonnati n consi t of making inquiries, primarily of per on respon ible
for financial and accounting matter and applying analytical and other review procedure
to financial data. A re iew i ub tantiall le in cope than an audit conducted in
a cordance with tandards on Auditing specified under section 143( I 0) of the Act and
con quently doe not enable u to obtain a surance that we would become aware of all
significant matter that might be identified in an audit. Thus. we have not performed an
audit and accordingly., e d not xpre an audit opinion.
----------------Page (1) Break----------------
We also p 1-formed proc dures in accordanc with the
o.Cl CFD/CMDI/44/_019 dated arch 29. 2019. i sued b the ecuriti
change B ard f India und r Regulation 33 8 f th Li ting Regulation . t thee. tent
applicabl .
4. Ba ed n ur re iew condu ted a tated above, nothing ha come to our attenti n that
causes us to beli e that the accompan ing statement. prepared in accordance with
applicable accounting tandards specified under ction 13., of th ompanies Act. 201.,
a amended. read with rule i ued thereunder and other recogni d ace unting practices
and polici . ha n t di clos d the information required to be disclo ed in term of
Regulation 33 of the EBI (Li ting Obligation and Disclosur Requirem nts) Regulations.
2015 including the manner in which it i to be di closed, or that it contains any material
mi tatement.
For PP and Compan
bartered ccountant
Firm' Reaistration o: 013623
Peer revi w crtificate o.013578
D. Hite h
Partn r
Member hip o.231991
UDI : r23199IBMKROB4~29
Date :06-08-2025
Place : hennai
----------------Page (2) Break----------------
AFCOM HOLDINGS Lll\lOTED
(Formerly Known as AFCOM HOLDINGS PRN A TE LIM1TED)
No 2 UC Colony, Dr Radhakrishnan Nagar, Thiruvanmiyur, Chennai-600 041
CIN: L51201TN2013PLC089652
Statement of Assets and Liabilities as at June 30, 2025
Particulars
I. EQUITY AND LIABILITIES
1 SHAREHOLDER'S FUNDS
(a) Share Capital
(b) Reserves and Surplus
2 NON-CURRENT LIABILITIES
(a) Long-Term Borrowings
(b) Deferred Tax Liabilities (Net)
(c) Long-Term Provisions
3 CURRENT LIABILITIES
(a) Short-Tenn Borrowings
(b) Trade Payables
(A) Total outstanding dues of Micro, medium and small enterprises (B) Total outstanding dues of other creditors
( c) Other Current Liabilities
( d) Short-Tenn Provisions
TOTAL
II. ASSETS
NON-CURRENT ASSETS
(a) Property, Plant & Equipment and Intangible Assets
(i) Property, Plant & Equipment
(ii) Capital Work in Progress
(b) Other Non-Current Assets
2 CURRENT ASSETS
(a) Inventories
(b) Trade Receivables
(c) Cash & Bank Balances
( d) Short-Term Loans and Advances
( e) Other Current Assets
TOTAL
The figures for the corresponding previous period have been regrouped/ reclassified wherever necessary
Place: Chennai
Date: 06-08-2025
As at 30th As at 31st
June, 2025 March, 2025
Unaudited Audited
2,485.77 2,485.77
22,257.93 19,550.97
74.68 26.36
78.25 304.07
94.19 81.19
3,290.20 2,578.79
0.14 405.02
865.73
615.01 344.67
2,092.33 1,306.06
31393.38 27,543.74
1,701.35 1,744.77
16,910.52 15,604.19
1,103 02 1,580.02
8,827 05 6,244 86
561.13 8 54
9 22 52 82
2,281.10 2,308.54
31.393.38 27.543.74
behalf of the Board of Directors o
FCOM HOLDINGS LIMITED
f~om Holdings Private Limited)
----------------Page (3) Break----------------
AFCOM HOLDINGS LIMITED (Formerly Known as AFCOM HOLDINGS PRIVATE LIMITED)
No 2 LJC Colony, Dr. Radhakrishnan Nagar, Thiruvanmiyur, Chennai -600 041 CIN: LSl201TN2013PLC089652
lRs. in Lakhs excent ror EPSl St:uemcnt of Finan4;-ial Rwdts ror-thll:' Qullf1-crendcd and Flncrndol Vu:rended on .31.03.lOl.S
Particulars Quarter Ended Quarter Ended 3 lst Quarter Ended Year Ended 31st 30th June, 2025 March,2025 30th June, 2014 March,2025
Unaudited Audited Unaudited Audited
I Revenue From Operations I 1,888 90 10,039 0l 3,986 18 23.871,80 IT Other Income 0 Ll 23649 L89 3823.5
ill Total Jnc.0111211+11) 11.889.00 10,275.50 3.988.08 24.254.16
IV Expeo~s Operating Cost 7,220,84 5,l 17 98 3,288 64 14,992 56
Employee Benefits Expenses 592,46 486.65 414.56 l,1 lO 82 Finance Cos~ 68.10 70.61 48.84 333.02
Depreciation 44,84 41.44 2.10 56 94 Amortisation ofDry Lease Expenses 266.94 266.44 -349_73
Other Exoenses 411.06 286 73 138 39 889 96 Total Exoenses (IV) 8,604,24 6,269.84 3.89253 [7,733.02
V Profit Before [:neptional and Extraordinary (term and Ta:s:(UI-IV) 3,284.76 4,005.66 95.54 6,521.14
VI Exceptional Items ---
VII 3,284.76 4,005.66 95.54 6,521.14 Profit Before Extraordinary Items and Tax (V-vn
VIII Extraordinary Items --
IX Profit Before Tu ( VII -vnn 3,284.76 4,005.66 95.54 6,521.14
X Tax Expense: (I) Current Tax (803 63) (1,008 15) (24 05) (l,368A0)
(2) Deferred Tax 225.82 -310 51 (934) (310 51) (3) Tax Adiusttnents for Earli~r Yean.
XI Pror.li(Loss) For The Period (IX -X) 2,706.96 2,687.01 62.16 4,842.23
Earnings per Equity Share: (lo Rs.) (I) Basic 10 89 ID 81 0 34 21 61
(2) Diluted 10 89 10 81 0 34 21 61
Note$ un Staodi,Jono financial Rcoull.s: I The above results which are published in accordance with Regulations 33 of SEBI (Listing Obligation & Disclosure Requirements), 2015 have been reviewed by th:
Audit Committee and approved by the Board of Directors at their respective meeting held on 06 08 2025, The FinanciaJ results have been prepared in accordance with th1 Accounting Standards ("AS"') as prescribed Wlder Section l33 of the Companies Act, 2013 read with RuJe 7 of Compani~ (Account) Rules 2014 by the Ministry of Corμorai1
Affairs and amendments thereof.
2 As per Ministry of Corporate Affairs Notification dated Februa,y 16, 2015, Companies whose securities are listed on SME Exchange as referred to in Chapter XB of the Sc-i.:uriti~
and Exchange Board of lnd.ia (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the compulsory requirement of adoption of Ind AS,
3 The figures for the corresponding previous period have been regrouped/ reclassified wherever necessary --l The balance appearing under the Trade Payables loans and Advances, Other Current Liabilities are subjected to confinnaoon and reconciliaoon and consequent adjustments, ifl1ly,
VviJI be accounted for 111 the year of confirmation and/ or reconciliation
5 Earnings per share are calculated on the weighted average of the share capital received by the company for the year ended 31st March, 2025 Quarterly earnings per share are not annualised
There were no Investor Compliants pending received during the period under review
The necessary approvals for the dry lease operations were obtained, and the operations commenced in December 20~4 Accordingly, the related payment, wtuch was previously classified under "Prepaid Expenses". has been reclassified under other non current assets and amortised
in a. systematic manner under "Other Expenses" over the lease period of 7 aircrafts m accordance v.ith the general accounting principles, 1l1is treaonent ensures appropriate recognition of the expense over the economic benefits derived during the lease
n~ncd.
----------------Page (4) Break----------------
TI1e Compan} has issued 68.36.400 Eqult.y Share ofRs, l Of-ea.ch 1u a premium of Rs. QS/-~ch by ""il}' of Initial Public Offer ("IPO") and got listed on Emerge Platform of Bombay Stock Exchange oflndia Limited on 09-08-2024. Accordiugly !hesc unaudited results as 011 lul'lc JO. 1025 and Audited l~inancial Result for the year ended March J 1,2025 are drawn
in accordance with the Regulations 33 of the SEB[ (Listing Obligation and Disclosure Requirements) Regulations 2015, as amended
S.No Objecl or dte Jssue T d
·u ,-\n1onn1' Amount AUoled for Amounl uti 1se ti unutiUn:d. tiD ~u:ne Remarks:
1he objecl June 30, 1025 JG, 1015
Issue Related Expenses 350 00 350.00 NA
4 279.9[ 3;135 89 l.144 NA borrowin2S availed bv l.000.00 1.000.00 NA
800.00 800 00 -NA 953 40 953 40 -NA
As the Company collectively operates only 111 one bl1Siness segment, hence it is reporting its results in single segment Therefore, Segment disclosure is not applicable
IO There were no exceptional and Extra-Ordinary items for the reporting period
Pla.c:r: Chennai Dale: IJ6-0S-Z025
For and on behalf of the Board of Directors o AFCOM HOLDINGS LlMfTED
"nuwn as Arcom Holdings Pri\'atc Umm:d)
----------------Page (5) Break----------------
AfCOM HOLDINGS LIMITED (Formerly Known as AFCOM HOLDINGS PRIVATE LIMITED)
No. 2 LIC Colony, Dr. Radhakri.shnan Nagar1 Tbiruvanmiyur, Cbmnai-600 041 CIN: L51101TN2013PLC089652
flu. lo Lakhs\ Un11udi1cd Statement or Cash Flows ror 1he Period mde:d Jun~ 30. 2025
Particulars Period ended 30th June, Year mded list March, ?02S 2025
A CASH FLOWS FROM OPERA TING ACTIVITIES: Net Profit Before Tax 3,284 76 6,521 14
Adjwtmenb for: Depreciation 4484 56 94
Provision for Graruity 13 00 47 71 Exchange difference on Forex (Gain)/ Loss . (217.68)
Profit on sale of asset . (O 86) Interest Expenses 60 32 270 78
Interest Income (0 04) (163 74) Operating Profir before working capital changes: 3,402,89
6,514.29 Adjustments for chanees in workin,:: capital:
(Increase)/decrease in Trade Receivables (2,582 18) (3,764 37) (Increase)/decrcase in fnventory 47700 (10.85)
(Increase)/decrease in Other current assets 27 44 425 71 (Increasc)/decrease in Short Term Loans And Advances 43 60 (20.80)
(Decrease)/increase in Trade and Other payables (460 84) 476 37 (Decreasel/increase in Other Current Liabilities 270 35 70.61
Cash geoerated from operations 1,178.24 3,690,97 Income Taxes paid (I 7 35) (952 71)
NET CASH FROM OPER.\TING ACTIVITIES I Al 1,160.89 2.738.ZS
8 CASH FLOWS FROM INVESTING ACTIVITIES Interest receivi:d 004 163 74
Fixed assets purchased including Intangible Assets (I 41) (538 03) Profit on sale of asset . D 86
(Tncrease)/Decrease in Other Non-Current Assets (l.306.33\ (10.022 33' NET CASH USED IN INVESTING ACTIVITIES f8) {1,307.71) (10.395. 76)
C CASH FLOWS FROM FINANCING ACTIVITIES Interest paid (60 32) (270. 78)
Proceeds from Issue Of Share Capital -6,869.57 Increase/(Decrcase) in Short-Tenn Borrowings 711 41 749 62
Increase/(Decreasel in Loni;c-Tcrm Borrowimzs 48 32 799 NET CASH USED IN FINANCING ACTIVITIES re) 699-4! 7,356.40
D NET INCREASE IN CASH AND CASH EQUIV ALlNf (A+B+q 552.59 (301.10) Onenin2 Cash and Cosh Eau.ivalerus 8.54 30963
CLOSING CASH AND CASH EQUIVALENT 561.13 8.34 of Cash 1md Cash Equivalmts with the Balance Sheet:
Cash & Cash Eljuivalent as per Balance Sheet 561,IJ 8,54 Cash & Cash Equivalent at the End or the Period 561.13 8.54
o\..DINo B
lf) or and on behalf of the Board of Directors of <
AFCOM f!OLDTNGS L~OTED CHEN/IJ'JI.T' l~~own as Arcom Boldin Private Urnlted)
(.)
-
'I.
\)-'~ \)~
r1uce: Chennai * nuunur.uut D•t•> 06-08-2025 11ging. Director
DIN: 00699855
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