VRLLOGNSE3 November 2025

VRL Logistics Limited has informed the Exchange about Investor Presentation

VRL Logistics Limited

Corporate Office:

Giriraj Annexe Circuit House Road HUBBALLI- 580 029 Karnataka State

Phone : 0836- 2237511 Fax : 0836 2256612 e-mail : headoffice@vrllogistics.com

National Stock Exchange of India Limited Exchange Plaza, Plot No.C/1, G-Block, Bandra – Kurla Complex, Bandra (E), Mumbai – 400 051 Scrip Code: VRLLOG

To,

BSE Limited Phiroze Jeejeebhoy Towers Dalal Street Mumbai- 400 001 Scrip Code: 539118

Dear Sir / Madam,

Sub: Submission of Earnings Presentation

With respect to above captioned subject and in accordance with the extant provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 and other applicable laws for time being in force, we enclose herewith the Earnings Presentation of the Company which would also be hosted on the website of our Company.

We request you to kindly take note of the same

Thanking you,

Yours faithfully For VRL LOGISTICS LIMITED

ANIRUDDHA PHADNAVIS COMPANY SECRETARY AND COMPLIANCE OFFICER

Date: 03.11.2025 Place: Hubballi

Corporate Office: Giriraj Annexe, Circuit House Road, HUBBALLI- 580 029 Karnataka Phone: 0836 2237511 Fax: 0836- 2256612 e-mail: headoffice@vrllogistics.com

Customer Care: HUBBALLI

0836- 2307800e-mail: customercare@vrllogistics.com

Website: www.vrllogistics.comCIN: L60210KA1983PLC005247GSTIN (KAR): 29AABCV3609C1ZJ

Leading the way in LTL logistics with a robust owned-asset infrastructure ensuring reliability and service excellence

Q2 FY26

Investor Presentation | November 2025

1

Safe Harbor

• Certain statements contained in this document may be statements of future expectations/forward looking statements that are based on

management‘s current view and assumptions and involve known and unknown risks and uncertainties that could cause actual results/performance or events to differ materially from those expressed or implied herein

• The information contained in this presentation has not been independently verified and no representation or warranty expressed or implied, is made and no reliance should be placed on the fairness, accuracy, completeness of the information contained herein.

• This presentation may contain certain forward looking statements within the meaning of applicable securities laws and regulations. These

statements include details of the intent, belief or current expectations of the Company or its directors and officers with respect to the results of operations and financial position of the Company. Such forward-looking statements are not a guarantee of future performance and actual results may differ from those in such forward-looking statements as a result of various factors and assumptions which the Company presently believes to be reasonable. Many factors could cause the actual results, to be materially different and significant factors that could make a difference to the Company’s operations include domestic and international economic conditions, changes in government regulations, tax regime, etc

• None of VRL Logistics Ltd. or any of its affiliates, advisors or representatives shall have any liability whatsoever (in negligence or otherwise)

for any loss howsoever arising from any use of this document or its contents or otherwise arising in connection with this document.

• This document does not constitute an offer or invitation to purchase or subscribe to any shares and neither it nor any part of it shall form

the basis of or be relied upon in connection with any contract or commitment whatsoever.

2

Agenda

Q2 & H1FY26 Key Highlights

Company Overview

Strategic Positioning

Industry Overview

Historical Financials

3

Current Section

Q2 & H1FY26 Key Highlights

Company Overview

Strategic Positioning

Industry Overview

Historical Financials

4

Q2 & H1 FY26 Key Highlights

Total Income (₹ Cr.)

EBITDA (₹ Cr.)

PAT (₹ Cr.)

Cash Flow from Operations (in ₹ Cr.)

16.9%

19.7%

15.4%

20.3%

4.5%

6.2%

3.2%

6.4%

0.2%

802

804

+1%

1544

1555

+33%

316

+103%

100

+17%

237

136

158

+39%

36

50

49

Q2FY25 Q2FY26

H1 FY25

H1 FY26

Q2FY25 Q2FY26

H1 FY25

H1 FY26

Q2FY25

Q2FY26

H1 FY25

H1 FY26

Tonnage ( in ‘000s)

Realisation per ton (₹)

H1FY26 Sales Mix (%)

-12%

2,163

+12%

+14%

1,911

7,241

8,079

7,968

6,985

-11%

1,093

976

Q2FY25 Q2FY26

H1 FY25

H1 FY26

Q2FY25 Q2FY26

H1 FY25

H1 FY26

Margin %

9.1%

2.0%

88.9%

LTL

FTL

Others

334

(vs 217 in H1FY25)

Net Debt (in ₹ Cr.)

304 (vs ₹ 396 cr. As at

Mar. 2025)

Way Forward

✓ Intensified Marketing Efforts in Established and new branches to improve volumes

✓ Strategic Geographical

Expansion in untapped areas

✓ Stringent control on key operating

expenses

5

Volume and Realisation

GT Tonnage (in ‘000)

10,600+ tons serviced on a daily basis for Q2 FY26

Volume declined due to the strategic exit from low-margin business

1,002

1,048

1,092

1,130

1,070

1,093

1,104

1,006

935

976

Improved demand and customer recovery led to a 4% QoQ volume increase.

Q1FY24

Q2FY24

Q3FY24

Q4FY24

Q1FY25

Q2FY25

Q3FY25

Q4FY25

Q1FY26

Q2FY26

Realisation per ton (₹)

Improved Realisation due to Price hike from Q2FY25 and exit from low margin business in Q4FY25

6,650

6,681

6,669

6,724

6,723

7,241

7,390

7,944

7,852

8,079

Q1FY24

Q2FY24

Q3FY24

Q4FY24

Q1FY25

Q2FY25

Q3FY25

Q4FY25

Q1FY26

Q2FY26

6

Q2FY26 Profitability Analysis

100.0

• Bulk Purchase

from refineries increase to 40.6% from 35.5% in Q2FY25

• Average procurement cost per litre reduced from ₹85.91 in Q2FY25 to ₹ 85.44 in Q2FY26

25.6

• Increase in number of tolls from 1601 to 1861 • Increase Toll Rates • However,

in

percentage is maintained due to price hikes

28.6% in Q2FY25

7.7

• Decrease in Tonnage handled • Increase

in Hamali Cost

8.1% in Q2FY25

6.3

6.7% in Q2FY25

e m o c n

I

l

a t o T f o %

• Decrease in haul long hired vehicle kms and effective utilization of owned vehicles

in

• Increase driver incentives per km

5.2

4.7% in Q2FY25

4.4

5.7% in Q2FY25

10.5

11.0% in Q2FY25

✓ Increased the in-house fuel supply from 35.5% in Q2FY25 to 40.6% in Q2FY26 to cut fuel costs ✓ Maximize own fleet usage to improve operational efficiency ✓ Reduce reliance on external vehicles ✓ Optimize driver scheduling to balance loads and reduce idle time

• Increments from Aug-25

18.3

• Increase due legal and

to professional fees

• Loss on sale/ of

scrap vehicle

16.9% in Q2FY25

2.3

1.4% in Q2FY25

12% YoY Improvement in Realisation

~280 Bps Improvement in Margins from 16.9% in Q2 FY25

19.7

Total Income

Fuel Cost

Bridge & Toll expenses

Hamali (Loading & Unloading Charges)

Vehicle Running, Repairs & Maintenance

Lorry Charges

Other Operating Expenses

Employee Cost

Administrative Expenses

EBITDA

7

H1FY26 Profitability Analysis

• Bulk Purchase

from refineries increase to 41.0% from 34.5% in H1FY25

• Average procurement cost per litre reduced from ₹86.04 in H1FY25 to 84.30 in H1FY26

25.5

100.0

• Increase in number of tolls from 1601 to 1861. • Increase Toll Rates • However,

in

percentage is maintained due to price hikes

• Decrease Tonnage handled • Increase

in

in

Hamali Cost

• However,

percentage is maintained due to price hikes

28.7% in H1FY25

7.7

8.0% in H1FY25

6.3

in

• Increase driver incentives per km

6.8% in H1FY25

4.9

4.9% in H1FY25

e m o c n

I

l

a t o T f o %

• Decrease

in long haul hired kms vehicle due to improvement in kms by own vehicles

4.2

6.5% in H1FY25

10.6

11.0% in H1FY25

✓ Increased the in-house fuel supply from 34.5% in H1FY25 to 41.0% in H1FY26 to cut fuel costs ✓ Maximize own fleet usage to improve operational efficiency ✓ Reduce reliance on external vehicles ✓ Optimize driver scheduling to balance loads and reduce idle time

• Increments from Aug-25

18.2

• Increase due legal and

to professional fees • Loss

on sale/scrap of vehicle

17.4% in H1FY25

2.2

1.4% in H1FY25

14% YoY Improvement in Realisation

~490 Bps Improvement in Margins from 15.4% in H1 FY25

20.3

Total Income

Fuel Cost

Bridge & Toll expenses

Hamali (Loading & Unloading Charges)

Vehicle Running, Repairs & Maintenance

Lorry Charges

Other Operating Expenses

Employee Cost

Administrative Expenses

EBITDA

8

Profit & Loss Statement

Profit and Loss (in ₹ Cr.)

Q2FY26 Q2 FY25

YoY

Q1 FY26

QoQ

H1FY26

H1FY25

YoY

Revenue from Operations

Other Income

Total Income

Direct Expenses

Employee Cost

Other Expenses (Administrative Expenses)

EBITDA

EBITDA Margin

Depreciation

EBIT

EBIT Margin

Finance Cost

Profit before Tax

Profit before Tax Margin

Tax

797.0

799.5

7.0

2.5

803.9

802.0

480.4

519.7

147.1

18.3

135.8

11.0

-

-

744.3

7%

1541.3

1526.7

1%

6.5

13.5

17.3

750.8

7%

1554.8

1544.0

1%

440.4

135.7

16.6

920.9

1017.6

282.8

267.9

34.9

21.2

158.1

135.6

17%

158.1

0%

316.2

237.2

33%

19.7%

16.9%

280 bps

21.1%

-140 bps

20.3%

15.4%

490 bps

64.8

93.4

63.8

71.8

11.6%

8.9%

24.2

69.1

8.6%

19.2

22.4

49.3

6.1%

13.5

30%

40%

64.7

93.4

12.4%

26.2

67.2

9.0%

17.2

129.4

125.3

0%

186.8

111.9

67%

12.0%

7.2%

50.5

3%

136.3

45.0

66.9

104%

8.8%

4.3%

36.4

99.9

17.6

49.3

103%

Profit for the year (Excl. comprehensive loss/income)

49.9

35.8

39%

50.0

0%

Profit After Tax Margin

6.2%

4.5%

170 bps

6.7%

-50 bps

6.4%

3.2%

320 bps

❖ Total income at ₹804 crore (vs.

₹802 crore in Q2 FY25) impacted by volume moderation from contract restructuring and voluntary exit from low-margin business

❖ QoQ: ₹751 crore in Q1 FY26 → 7% QoQ growth, supported by improving demand and return of some previously lost customer accounts

❖ Fuel cost in Q2 FY26 stood at 25.6% of total income, down from ~28.6% in Q2 FY25

❖ Administrative expenses, which were ~2.3% of total income in Q2 FY26, up from 1.4% in Q2 FY25, mainly due to higher legal and professional charges and loss on sale/ scrap of vehicles

❖ EBITDA margin continued to be

robust at 19.7%, driven by improved realisations and cost rationalization efforts and marginally lower on QoQ basis because of increase in employee cost

9

Balance Sheet

Assets (in ₹ Crs.)

Non - Current Assets

Property Plant & Equipment

CWIP

Right-of-use assets

Investment Properties

Intangible assets

Financial Assets

Investments

Others Financial Assets

Income tax assets (net)

Other non-current assets

Current Assets

Inventories

(i)Trade receivables

(ii)Cash and cash equivalents

(iii)Bank balances other than cash and cash equivalents

Other Financial Assets

Other Current Assets

Total Assets

Sep-25

2,258.9

1,553.5

7.1

639.6

0.8

0.3

0.1

42.6

10.3

4.7

Mar-25

2,339.3

1,554.2

15.1

687.3

0.8

0.3

0.1

42.7

28.3

10.5

226.3

246.4

39.5

78.7

59.7

1.0

11.3

36.0

42.9

92.9

53.1

0.7

11.3

45.4

Equity & Liabilities (in ₹ Crs.)

Total Equity

Share Capital

Other Equity

Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Lease Liabilities

(iii) Other Financial Liabilities

Provisions

Deferred Tax Liabilities

Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Trade Payables

(iii) Lease Liability

(iv) Other Financial Liabilities

Other Current Liabilities

Current tax liabilities (net)

Provisions

Sep-25

1,095.7

174.9

920.8

1,012.4

290.9

567.1

13.1

58.1

83.2

377.1

73.6

20.4

175.8

53.0

22.7

15.7

15.8

Mar-25

1,084.6

87.5

997.1

1,109.6

368.4

603.7

12.9

46.9

77.8

391.5

81.1

19.4

174.9

63.1

20.6

11.4

21.0

2,485.2

2,585.7

Total Equity & Liabilities

2,485.2

2,585.7

10

Cash Flow Statement

Particulars (in ₹ Cr.)

Net Profit Before Tax

Adjustments for: Non -Cash Items / Other Investment or Financial Items

Operating profit before working capital changes

Changes in working capital

Cash generated from Operations

Direct taxes paid (net of refund)

Net Cash from Operating Activities

Net Cash from Investing Activities

Sep-25

Sep-24

136.3

177.7

314.1

26.9

66.9

158.3

225.2

3.5

341.0

228.8

-6.8

-12.2

334.2

216.5

-43.1

-107.1

Net Cash from Financing Activities

-284.5

-103.5

Net Decrease in Cash and Cash equivalents

Add: Cash & Cash equivalents at the beginning of the period

Cash & Cash equivalents at the end of the period

6.6

53.1

59.7

5.9

18.3

24.2

Improvement in Operating Cash Flow from ₹217 cr. to ₹334 cr. in Sep. 25

Capex of ₹43 cr. in Sep. 25 — includes ₹23 Cr. for converting leased branches/ hubs into owned branches/hubs

11

Current Section

Q2FY26 Key Highlights

Company Overview

Strategic Positioning

Industry Overview

Historical Financials

12

Leading LTL segment with the Largest Fleet Ownership

49 Years

Since inception

Only Asset Owned

LTL player in India

Leader in LTL

LTL Focus with 90% contribution to sales

5700+

Owned GT vehicles

Hub & Spoke

Model

24 States 5 UT

1243 branches incl. 50 Hubs

Geographic Presence

Branches & Hubs

Vehicle Design

Inhouse Facility

ERP System

Proprietary system and complete automation of E-Way bill

Note: As on Sep 25

13

From one Truck to 5700+ Trucks: VRL’s Growth Journey

Dr. Vijay Sankeshwar started ‘Goods Transport’ Business through a proprietary firm

Became a deemed Public Limited company

Status of the company changed from deemed Public Limited company to Public Limited Company

Entered into Limca Book Records as the largest fleet owner of commercial vehicle in the private sector in India

Company name changed to VRL Logistics Limited, Obtained ISO 9001:2000

Private Equity Placement

1976

1994

1997

2003

2006

2012

2025

2023

2021

2020

2017

2015

Crossed turnover of ₹3,000 Cr.

Announced Bonus Shares in the Ratio of 1:1

Buy Back of Shares

Buy Back of Shares

Owned vehicles number crossed 5,000

Registered as a Member of International Air Cargo Association (IATA)

Buy Back of Shares

Listing on NSE and BSE stock exchanges

14

Core to Edge Connectivity with Continuous Expansion

VRL’s Extensive Presence Across 24 States & 5 Union Territories Powers Nationwide Growth and Demand Fulfillment

1243 Branches

50 Hubs

~ 89%

Revenue from LTL Segment

1.78 Mn Sq. Ft. Owned Hubs

4.35 Mn Sq. Ft. Leased Hubs

Owned Hubs

Bhiwandi, Mumbai

Bengaluru

Hubballi, Varur

Vijayapura

Surat

Davanagere

Mangaluru

Ballari

Mysuru

LADAKH-UT 02

J&K-UT 9

CH-UT 01

PB 33

HP 14

HY 37

RJ 29

UK 08

DL 40

UP 68

GJ 96

MP 21

UT (DM & SL) 2

MH 148

GOA 08

KA 227

KL 51

CG 13

UT(PY) 05

TG 61

AP 98

TN 149

Leader in the B2B LTL Segment

Focus on Geographical Expansion

AS- 9

ML- 01

WB 58

TR 01

BR 19

JH 9

OR 26

Note : Map not to scale

Note: As on Sep 25

15

Hub & Spoke Strategy

Consolidation

Distribution

Fragmentation

Strengths of the model

Continuous Movement for Loads

Reduced length of Haul

Consistent On time Performance

Improved Driver Recruitment & Retention

Reduced Cost and enhanced productivity

Lower Carbon Footprint

Improved Vehicle Utilisation

16

Driving Reach with our Fleet Size and Operational Capacity

No of trucks & Capacity in each category

36878

12203

7971

13065

5562

778

1566

1069

1158

2020

246

474

1

39

No. of GT Vehicles

Capacity (Tons)

<5 tons

5 - 10 tons

10 - 15 tons

15 - 20 tons 20 - 25 tons 25 - 30 tons

>30 tons

5782 Total Vehicles (Incl. Cranes and Tankers)

376 YoY | 167 QoQ

(6158 in Q2FY25| 5949 in Q1FY26)

376 YoY | 167 QoQ Net vehicles Reduction

Vehicle Scrapped: 591 YoY | 167 QoQ

vehicles added: 215 YoY | 0 QoQ

77284 tons Total carrying Capacity (Excl. Cranes and Tankers)

80%

9803 YoY| 3438 QoQ

(87087 in Q2FY25\ 80722 in Q1FY26)

Of total vehicles are debt free

16% Of total vehicles are fully depreciated and are operating in optimal condition

Largest fleet owner in India 5700+ vehicles

Note: As on Sep 25

17

Diversified across Sectors and Customers

Textile Goods

Agriculture Products

Food Products

Construction Materials

Automotive Parts & Spares

Expertise In Handling Variety of Commodities

No single customer contributing more than 1% of Total Revenue

Industrial Goods

Pharma Goods

Pesticides

Sports Goods

Leather Products

Footwear & Rubber Products

Electrical & Electronic Goods

Metals & Hardware

Books, Paper & Education Goods

Stationery Goods

Machinery

FMCG

Plastic Goods

Packaging Goods

General Goods

Diversified B2B Customer Base across Wide Range of Industries

Storage facility available in all our Delivery branches

Lowest Bad Debts

Hassle Free Claim Settlement

Only player offering customized transport cages designed in-house for 2-Wheelers

18

Tech-Enabled Superiority in Every Kilometre

In-house developed

ERP System

Enables real time operations and movement of consignments

Alternative and Backup Systems

To tackle disruptions, enable robust disaster recovery & business continuity infrastructure

Operations Monitoring System

Monitors vehicle movement, fuel consumption per km, distance travelled , driver payments

Tracking Capacity Utilization

Loading process tracked live to optimize vehicle utilization before Trip sheet preparation

Advance Consignment Management system

To ensure real time tracking

GPS

GPS tracking devices in both hired and owned vehicles to monitor vehicle movement

E-way bill, E-invoice GST Compliance

Complete automation by API integration with Government Software

Real Time Report Generation

Ability to generate real time reports instantly from their Smartphones

Private Cloud Hosting

Enhanced security

Customized Software alert systems

To track vehicle maintenance for route planning

Cash Management System(CMS)

API integration with banks for real time monitoring

Centralized CCTV monitoring

Centralized CCTV covers all TPT operations; branch-wise rollout underway

Unlocking Trust with Technology - OTP-Based Vehicle Unlocking for Verified and Secure Deliveries

19

Sustainability at core of our operations

Environmentally Friendly Fleet

Renewable Energy Initiatives

Waste Reduction and Recycling

✓ We have

invested

in renewable water

✓ We have

✓ We are committed to reduce our carbon footprint through the use of a modern, fuel-efficient fleet

✓ Our electric forklifts at TPTs are battery powered, promoting sustainable energy use.

✓ Our trucks feature advanced engine and technologies, helping reduce emission greenhouse gas emissions and meet the highest environmental standards.

✓ We invest in upgrading our vehicles to in environmental

they excel

ensure standards.

solutions at our facilities.

✓ We have installed rainwater harvesting systems, allowing us to generate clean, renewable water to power our operations

✓ We are exploring opportunities

to renewable energy incorporate other reduce to sources, reliance on traditional energy sources and minimize our environmental impact.

like solar panels

implemented comprehensive recycling

waste management and programs across our operations.

✓ Our facilities are designed to maximize recycling, and we partner with local waste management providers to ensure the proper disposal and processing of all recyclable materials

✓ We salvage the spare parts that are in good working condition whenever a vehicle is scrapped.

Our fleet has 77 EV Vehicles & 109 CNG Vehicles

20

Team of Excellence

Dr. Vijay Sankeshwar

Chairman &

Managing Director

Dr. Anand Sankeshwar

Managing Director

❖ Honored With The Padma Shri Award On The Eve Of Republic Day,

❖ Honorary Doctorate by Karnataka State Open University

2020 For Contribution To Trade & Industry

❖ Actively Involved In Day-To-Day Business Operations.

❖ Honored with the Karnataka Rajyotsava Award by the Government

of Karnataka on November 1, 2019

❖ Recipient Of Awards - ‘YOUTH ICON’ By Annual Business Communicators Of

India. ‘Best 2nd Generation Entrepreneur’ By Tie Global USA

❖ Actively Involved In Day-To-Day Management, Has Over Four Decades

Of Experience In The Logistics Industry

❖ Former Member Of Parliament In 11th, 12th & 13th Lok Sabha. Honorary

Doctorate By Karnataka University

❖ Inspirational Leaders Of New India Award

❖ The Most Admired Entrepreneur Of The Year (Logistics) by The RISING

LEADERSHIP AWARDS

❖ The Prestigious “GAME CHANGER AWARD” Award by Media News 4u.com

❖ Recipient Of Several Awards Including The ‘Udyog Ratna’ By Institute

❖ “Champions of Change- Karnataka 2023 award” by IFIE (Interactive Forum

Of Economic Studies New Delhi. ‘Transport Personality Of The Year’

on Indian Economy)

❖ WINNER of South India Business Awards- South Power List 1001

21

Current Section

Q1FY26 Key Highlights

Company Overview

Strategic Positioning

Industry Overview

Historical Financials

22

Key Strengths and Future Growth Drivers

1

2

3

Only ‘Asset Right’ organised player in the LTL Segment

Broad Customer Base with Low Revenue Concentration Risk with Most Efficient Collection Mechanism

Cash-Rich Operations Supporting Consistent Shareholder Returns

23

1. Only ‘Asset Right’ organised player in the LTL Segment

Strategic asset ownership enables the company to deliver consistent service quality, strengthening customer trust and positioning it as a reliable long-term partner

Added 1540 Vehicles in 5 years

5671

5994

6115

4575

4816

7 Owned Fuel Pumps; Aiding margins

Procurement of diesel directly from Refineries by setting own fuel

pumps (7) catering to more than 37.5% of fuel needs for FY25

FY21

FY22

FY23

FY24

FY25

Driving Toward Higher Profitability

with Strong Asset Base*

❖ Total carrying Capacity 85261 tons excl. Cranes (14)

and Tankers (22)

❖ 80% vehicles are debt free

❖ 20% are fully depreciated

In-House Skilled Driver Workforce

India faces a shortage of 2.2 million skilled drivers but the company mitigates

this risk by employing 8600+ drivers on payroll* and offering statutory benefits, it

ensures higher retention and operational reliability.

* As of FY25

24

2. Low Concentration; High Efficiency*

Widest customer base of over 9 lakh+ GST Registered customer across various sectors….

97.0%

3.0%

99.0%

1.0%

With Lowest Concentration Risk

Top 10 Customers

Others

Top 3 Customers

Others

Disciplined Collection Mechanism in Place

To Pay ~70%

Freight realization at Delivery Station

Paid ~15%

Accounts ~15%

Freight realization at Booking Station

Contractual customers with Standard credit period

Freight realization at delivery station from consignee with very minimal credit days to selected customers

Freight realization at Booking Station from consignor with very minimal credit days to select customers

* On Revenue from Operations of FY25

✓ Provision for Bad Debt of

0.02%

✓ Trade Receivables at 12

Days

✓ Lowest Claim Ratio in the

Industry of 0.08%

Industry-Leading Receivable and Claim Management

25

3. Strong Cash Flows, Steady Shareholder Returns

Operating Profit before working capital changes (before IND AS adjustments)

587

Strong Cashflows helping both growth and consistent shareholder return

462

413

409

. r C ₹ n

I

257

✓ Strong Cash Flow through internal

accruals led to robust expansion plans

✓ Strong Cash flow led to consistent

reward to shareholders by declaring dividends and buyback of shares

✓ Strong cash flows enabled the company

in Maintaining a conservative Net Debt- to-Equity ratio, consistently below 0.4x

✓ Continues to generate positive free

cash flow even after funding expansion and shareholder returns, demonstrating a resilient business model

Mar-21

Mar-22

Mar-23

Mar-24

Mar-25

26

Growth Blueprint

1 Core focus on GT

Business Expansion in network & creation of necessary infrastructure

4 Strategic Fleet

Planning Assess the need for fleet addition based on the observed tonnage growth and evolving demand scenario

Key Focus Areas

Focus on Volume improvement Undertake mass marketing in existing as well as newer branch locations for volume growth and identify profitable freight contracts

2

Expand in newer Geographies Focus on branch addition in untapped geographies such as North, Northeastern Region

3

27

Current Section

Q1FY26 Key Highlights

Company Overview

Strategic Positioning

Industry Overview

Historical Financials

28

Structural Tailwinds Driving the Logistics Industry

The Indian logistics industry is valued at ~$250 billion, contributing about 14% to the country's GDP

India’s logistics market

Developments and Trends in the Indian Logistics Industry • Government Initiatives & Policy Reforms-

3%

1%

31%

NLP, PM GatiShakti National Master Plan, GST Implementation, Dedicated Freight Corridors (DFC)

Infrastructure Investments-

Adoption of AI, IoT, and Blockchain for real-time tracking and operational efficiency

Digital Transformation

Sustainable and Green Logistics-

66%

Investment in electric trucks and fuel-efficient transport solutions, Implementation of green warehousing

Roadways Railways

Seaways Airways

Future Outlook of Indian Logistics •

Expansion of high-speed freight corridors to reduce transit time.

• Widespread adoption of autonomous trucking and smart logistics solutions

Increased foreign direct investment (FDI) in logistics parks and supply chain networks

Integration of AI and automation for optimized inventory management

Source: Ministry of Finance, Ministry of Road transport & Highways, E&Y, Niti Ayog, India Brand Equity Foundation

29

An Overview of Road Logistics in India

The India Road Freight Transport Market Size :

153.9 bn USD in FY25

CAGR ~9%

236.3 bn USD in FY30

Significance of Road Logistics

Backbone of Transportation

Accessibility and Reach

Cost-Effective and Flexible

Integrating Rural Economies

Challenges

1

Fuel Cost

Volatile Fuel Prices

120

100

80

60

The Diesel cost has increased from ₹70.17 to ₹90/ Litre

2020

2021

2022

2023

2024

Petrol

Diesel

2

3

Driver Availability

Compliance issues

4

5

Low Efficiency & Transparency

Regional Brokers

Source: Mordor Intelligence, Skillshats

30

Current Section

Q1FY26 Key Highlights

Company Overview

Strategic Positioning

Industry Overview

Historical Financials

31

Historical Financial Highlights

Total Income (₹ Cr.)

EBITDA (₹ Cr.)

PAT (₹ Cr.)

14.7%

17.9%

15.6%

14.2%

18.8%

20.3%

2.5%

7.2%

6.2%

3.1%

5.7%

6.4%

+16%

2,663

2,910

3,186

2,180

1,776

1,555

260

+23%

598

391

416

415

+42%

166

156

183

89

100

316

45

FY21

FY22

FY23

FY24

FY25

H1FY26

FY21

FY22

FY23

FY24

FY25

H1FY26

FY21

FY22

FY23

FY24

FY25

H1FY26

Tonnage (‘000 tons)

Realisation (₹ per ton)

+14%

3,912

4,272

4,272

3,227

2,541

1,911

+4%

6,268

6,584

6,669

6,682

7,315

7,968

Margin %

FY21

FY22

FY23

FY24

FY25

H1FY26

FY21

FY22

FY23

FY24

FY25

H1FY26

*FY21 financials are consolidated; all other years reflect standalone figures

32

Key Financial Ratios

Net Debt to Equity (x)

Working Capital Days (Days)

Leverage Ratio (x)

0.4

23

0.3

0.3

18

19

16

16

13

9.8

7.1

7.7

6.3

6.3

5.3

0.2

0.2

0.2

FY21

FY22

FY23

FY24

FY25

H1 FY26

FY21

FY22

FY23

FY24

FY25

H1 FY26

FY21

FY22

FY23

FY24

FY25

H1 FY26

Net Debt/EBITDA

EBITDA / Finance Cost

0.3

0.4

0.3

0.6

0.7

0.5

ROCE (%)

27%

20%

13%

18%

14%

10%

ROE (%)

40%

26%

7%

9%

18%

18%

FY21

FY22

FY23

FY24

FY25

H1 FY26

FY21

FY22

FY23

FY24

FY25

H1 FY26

*FY21 financials inclusive of other divisions; all other years reflect standalone figures

33

Historical Profit & Loss Statement

Profit and Loss (in ₹ Cr.)

Revenue from Operations

Other Income

Total Income

Direct Expenses

Employee Cost

Other Expenses (Administrative Expenses)

EBITDA

EBITDA Margin (%)

Depreciation

EBIT

EBIT Margin (%)

Finance Cost

Exceptional Item Gain / (Loss)

Profit before Tax

Profit before Tax Margin (%)

Tax

Profit for the year from continuing operations

Profit After Tax Margin (%)

EPS from continuing operations

FY25

3,160.9

25.5

3,186.4

1,999.4

545.2

43.5

598.4

18.8%

253.6

344.8

10.8%

94.8

0.0

250.0

7.8%

67.0

182.9

5.7%

20.91

FY24

FY23

2,888.6

2,648.5

21.1

2,909.7

1,966.8

14.3

2,662.9

1,799.0

485.1

43.3

414.5

14.2%

216.2

198.4

6.8%

77.9

0.5

121.0

4.2%

31.9

89.1

3.1%

10.18

414.9

33.0

416.0

15.6%

159.1

256.9

9.6%

54.3

0.0

202.5

7.6%

36.4

166.1

6.2%

18.1

FY22

2,163.6

16.8

FY21*

1,762.9

12.9

2,180.4

1,775.8

1,418.2

346.9

23.9

391.4

17.9%

144.5

246.9

11.3%

42.2

0.0

204.7

9.4%

48.5

156.1

7.2%

17.68

1,181.7

314.7

19.0

260.4

14.7%

159.8

100.6

5.7%

36.8

0.0

63.7

3.6%

18.7

45.1

2.5%

4.99

*FY21 financials inclusive of other divisions; all other years reflect standalone figures

34

Assets (in ₹ Cr.)

Non - Current Assets

Property Plant & Equipment

1,554.2

1,198.2

998.5

746.9

685.8

2,333.2

2,005.2

1,612.9

1,209.2

1,021.9

Mar-25 Mar-24 Mar-23 Mar-22 Mar-21*

Equity & Liabilities (in ₹ Cr.)

Mar-25 Mar-24 Mar-23 Mar-22 Mar-21*

38.4

35.0

6.1

482.6

349.8

265.5

Total Equity

Share Capital

Other Equity

1,084.6

945.8

975.8

651.6

597.1

87.5

87.5

88.3

88.3

88.3

997.1

858.3

887.5

563.3

508.8

Non-Current Liabilities

1,109.6

881.7

609.7

463.5

342.9

Historical Balance Sheet

CWIP

Right-of-use assets

Investment Properties

Intangible assets

Financial Assets

Investments

Others Financial Assets

Income tax assets (net)

Other non-current assets

Current Assets

Inventories

Financial Assets

(i)

Investments

(ii) Trade receivables

(iii) Cash and cash equivalents

(iv) Bank balances other than cash and cash equivalents

Other Financial Assets

Other Current Assets

Total Assets

15.1

687.3

0.8

0.3

0.1

42.7

19.1

13.7

23.6

701.1

0.8

0.3

0.1

45.8

14.8

20.5

0.9

0.2

0.1

64.4

1.7

26.2

252.5

208.8

278.9

42.9

41.2

52.8

0.0

92.9

53.1

0.7

11.3

51.5

0.0

88.5

18.3

0.7

13.1

47.1

15.0

81.7

11.6

63.6

10.3

43.8

0.9

0.4

0.1

37.8

9.4

29.0

171.1

45.9

0.0

67.3

14.0

0.5

10.8

32.7

2.4

0.6

0.1

28.9

13.7

18.8

176.7

39.5

0.0

63.9

18.7

0.3

11.0

43.4

Financial Liabilities

(i) Borrowings

(ii) Lease Liabilities

(ii) Other Financial Liabilities

Provisions

Deferred Tax Liabilities

Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Trade Payables

(iii) Lease Liability

(iv) Other Financial Liabilities

Other Current Liabilities

Current tax liabilities (net)

Provisions

368.4

183

107

81.4

39.5

603.7

584.5

415.2

298.1

223.3

12.9

46.9

77.8

12.3

34.7

67

13.0

28.1

46.1

16.3

29.1

38.6

15.3

20.7

44.0

391.5

386.5

306.2

265.2

258.6

78.8

13.1

96.2

15.3

71.8

14.2

174.9

172.5

125.5

71.8

20.6

11.4

21.0

62.4

21.9

0.0

18.1

54.7

23.0

1.7

15.2

62.1

20.1

95.0

52.0

19.8

2.0

14.2

80.1

13.6

78.9

53.5

15.3

4.8

12.5

*FY21 financials inclusive of other divisions; all other years reflect standalone figures

35

2,585.7

2,214.0

1,891.7

1,380.3

1,198.6

Total Equity & Liabilities

2,585.7

2,214.0

1,891.7

1,380.3

1,198.6

Historical Cashflow Statement

Particulars (in ₹ Cr.)

Net Profit Before Tax

Mar-25

Mar-24

Mar-23

Mar-22

Mar-21*

250.0

121.0

423.4

209.9

63.7

192.8

Adjustments for: Non -Cash Items / Other Investment or Financial Items

337.3

288.4

38.6

203.3

Operating profit before working capital changes

587.2

409.4

462.0

413.2

256.5

Changes in working capital

Cash generated from Operations

Direct taxes paid (net of refund)

Net Cash from Operating Activities

Net Cash from Investing Activities

Net Cash from Financing Activities

Net Decrease in Cash and Cash equivalents

Add: Cash & Cash equivalents at the beginning of the period

Cash & Cash equivalents at the end of the period

19.7

40.9

-58.0

15.7

29.9

607.0

450.3

403.9

428.9

286.5

49.2

26.4

85.6

58.1

14.8

557.8

423.9

318.3

370.8

271.6

-429.7

-243.3

-144.5

-180.1

-31.5

-93.2

-173.8

-170.9

-200.8

-234.4

34.9

18.3

53.1

6.8

11.5

18.3

3.0

8.5

11.5

-10.1

18.7

8.5

5.8

12.9

18.7

*FY21 financials inclusive of other divisions; all other years reflect standalone figures

36

Thank You

Company: VRL Logistics Limited

CIN: L60210KA1983PLC005247

Sunil Nalavadi – CFO

cfo@vrllogistics.com

Investor Relations: Strategic Growth Advisors (SGA)

CIN: U74140MH2010PTC204285

Prachi Chhugani / Deep Hemani

prachi.chhugani@sgapl.net / deep.hemani@sgapl.net

Tel: +91 89492 92029 / + 91 98192 32889

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