Integrated Filing — IndAS



General information about company
Scrip Code 500620
NSE Symbol GESHIP
MSEI Symbol NA
ISIN INE017A01032
Name of company THE GREAT EASTERN SHIPPING COMPANY LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
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 Shipping
Start date and time of board meeting 31-Jul-2025   14:00:00
End date and time of board meeting 31-Jul-2025   16:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(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
(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 banks 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.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(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?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
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
There were no default on Loan and Debt Securities



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated 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 Income
Revenue from operations 8025900000
Other income 1138200000
Total income 9164100000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 1476300000
(e) Finance costs 308200000
(f) Depreciation, depletion and amortisation expense 1245300000
(f) Other Expenses
1 Fuel oil and water 559700000 559700000
2 Port, light and canal dues 286600000 286600000
3 Consumption of spares and stores 380000000 380000000
4 (Gain)/loss due to change in fair value / settlement of derivative contracts (net) -29300000 -29300000
5 Foreign exchange (gain)/loss (net) -116200000 -116200000
6 Other Expenses 880600000 880600000
Total other expenses 1961400000
Total expenses 4991200000
3 Total profit before exceptional items and tax 4172900000
4 Exceptional items 0
5 Total profit before tax 4172900000
6 Tax expense
7 Current tax 290000000
8 Deferred tax -1600000
9 Total tax expenses 288400000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 3884500000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 3884500000
17 Other comprehensive income net of taxes -5000000
18 Total Comprehensive Income for the period 3879500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1427700000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 27.21
Diluted earnings (loss) per share from continuing operations 27.15
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 27.21
Diluted earnings (loss) per share from continuing and discontinued operations 27.15
24 Debt equity ratio 0.001
25 Debt service coverage ratio 0.0204
26 Interest service coverage ratio 0.1858
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) n1.The Company is engaged only in shipping business segment and there are no separate reportable segments as per Ind AS 108, 'Operating Segments'. n2.The Board of Directors has declared an interim dividend of Rs. 7.20 per equity share of Rs. 10/- each. n3.Subsequent to the end of the quarter, the Company contracted to buy a Kamsarmax Dry Bulk Carrier built in 2015 for delivery in the third quarter of financial year 2025-26. n4.During the quarter, one of the subsidiary companies (Great Eastern Services Limited) has initiated its voluntary liquidation under applicable provisions of the Insolvency and Bankruptcy Code, 2016 and the Companies Act, 2013. n5.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 31, 2025. The statutory auditors of the Company have carried out a Limited Review of the results for the quarter ended June 30, 2025. n6.The figures for the quarter ended March 31, 2025 is the balancing figure between audited figure in respect of full financial year and the published year to date figures up to the third quarter for the relevant financial year. These have been subjected to limited review by the statutory auditors. n7.The results for the quarter ended June 30, 2025, are available on BSE Ltd. website (URL:www.bseindia.com/corporates), on National Stock Exchange of India Ltd. website (URL:www.nseindia.com/corporates) and on the Company website (URL:www.greatship.com/ financial_result.html). n8.Additional disclosures as per Clause 52(4) and Clause 54(2) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 : n(a)As per the terms of issue of 4,500 Secured Redeemable Non-convertible Debentures of Rs. 10 lakhs each, the Company has created and maintained exclusive charge on ships (over 1.20 times cover on market value of ships) and additional security by way of mortgage on immovable property. nAs per the terms of issue of 8,000 Unsecured Redeemable Non-convertible Debentures of Rs. 10 lakhs each, the Company has maintained unencumbered assets (including cash and cash equivalents) of market value not less than outstanding face value amount of these debentures. n nFor The Great Eastern Shipping Co. Ltd. n ( K. M. Sheth ) n Chairman nPlace: Mumbai nDate: 31.07.2025 n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(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 Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss 400000 400000
Total Amount of items that will not be reclassified to profit and loss 400000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified as to Profit or Loss -5400000 -5400000
Total Amount of items that will be reclassified to profit and loss -5400000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -5000000