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 Consolidated
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 Multi segment
Description of single segment
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



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 Consolidated
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 12014700000
Other income 1354100000
Total income 13368800000
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 2208400000
(e) Finance costs 448700000
(f) Depreciation, depletion and amortisation expense 1973500000
(f) Other Expenses
1 Fuel oil and water 776400000 776400000
2 Port, light and canal dues 321200000 321200000
3 Consumption of spares and stores 615000000 615000000
4 (Gain)/loss due to change in fair value/settlement of derivative contracts (net) 800000 800000
5 Foreign exchange (gain)/loss(net) -148800000 -148800000
6 Other Expenses 1814000000 1814000000
Total other expenses 3378600000
Total expenses 8009200000
3 Total profit before exceptional items and tax 5359600000
4 Exceptional items 0
5 Total profit before tax 5359600000
6 Tax expense
7 Current tax 288000000
8 Deferred tax 26600000
9 Total tax expenses 314600000
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 5045000000
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 5045000000
17 Other comprehensive income net of taxes 65200000
18 Total Comprehensive Income for the period 5110200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5045000000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 65200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 35.34
Diluted earnings (loss) per share from continuing operations 35.27
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 35.34
Diluted earnings (loss) per share from continuing and discontinued operations 35.27
24 Debt equity ratio 0.0013
25 Debt service coverage ratio 0.0222
26 Interest service coverage ratio 0.1734
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) n1.The Board of Directors has declared an interim dividend of Rs. 7.20 per equity share of Rs. 10/- each. n2.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. n3.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. n4.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. n5.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. n6.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). n7.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 :t 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. nFor The Great Eastern Shipping Co. Ltd. n n ( K. M. Sheth ) 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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Shipping 9942100000 9942100000
2 Offshore 3504100000 3504100000
Total Segment Revenue 13446200000
Less: Inter segment revenue 77400000 77400000
Revenue from operations 13368800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Shipping 3785500000 3785500000
2 Offshore 1259500000 1259500000
Total Profit before tax 5045000000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 5045000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Shipping 132120200000 132120200000
2 Offshore 44831900000 44831900000
Total Segment Asset 176952100000 176952100000
Un-allocable Assets 0 0
Net Segment Asset 176952100000 176952100000
4 Segment Liabilities
Segment Liabilities
1 Shipping 20350800000 20350800000
2 Offshore 9670200000 9670200000
Total Segment Liabilities 30021000000 30021000000
Un-allocable Liabilities 0 0
Net Segment Liabilities 30021000000 30021000000
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified as to Profit or Loss -1300000 -1300000
Total Amount of items that will not be reclassified to profit and loss -1300000
2 Income tax relating to items that will not be reclassified to profit or loss 300000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified as to Profit or Loss 66200000 66200000
Total Amount of items that will be reclassified to profit and loss 66200000
4 Income tax relating to items that will be reclassified to profit or loss -600000
5 Total Other comprehensive income 65200000