Integrated Filing — IndAS



General information about company
Scrip Code 540678
NSE Symbol COCHINSHIP
MSEI Symbol NOTLISTED
ISIN INE704P01025
Name of company COCHIN SHIPYARD 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 12-Aug-2025   14:00:00
End date and time of board meeting 12-Aug-2025   16:30:00
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 10685948000
Other income 543301000
Total income 11229249000
2 Expenses
(a) Cost of materials consumed 3250560000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -10279000
(d) Employee benefit expense 1067435000
(e) Finance costs 121681000
(f) Depreciation, depletion and amortisation expense 339819000
(f) Other Expenses
1 Sub contract and other direct expenses 2610658000 2610658000
2 Other Expenses 1024784000 1024784000
3 Provision for anticipated losses and expenditure 329157000 329157000
Total other expenses 3964599000
Total expenses 8733815000
3 Total profit before exceptional items and tax 2495434000
4 Exceptional items 0
5 Total profit before tax 2495434000
6 Tax expense
7 Current tax 563835000
8 Deferred tax 53311000
9 Total tax expenses 617146000
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 1878288000
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 1878288000
17 Other comprehensive income net of taxes -952876000
18 Total Comprehensive Income for the period 925412000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1878288000
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 925412000
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 1315404000
Face value of equity share capital 5
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 7.14
Diluted earnings (loss) per share from continuing operations 7.14
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 7.14
Diluted earnings (loss) per share from continuing and discontinued operations 7.14
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per the notes attached to the Financial Results uploaded to the Stock Exchange website.



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 Ship Building 4389731000 4389731000
2 Ship Repair 6296217000 6296217000
3 Unallocated 543301000 543301000
Total Segment Revenue 11229249000
Less: Inter segment revenue
Revenue from operations 11229249000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Ship Building 364058000 364058000
2 Ship Repair 2782402000 2782402000
3 Unallocated -529345000 -529345000
Total Profit before tax 2617115000
i. Finance cost 121681000 121681000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 2495434000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Ship Building 89784852000 89784852000
2 Ship Repair 39319321000 39319321000
3 Unallocated 8429772000 8429772000
Total Segment Asset 137533945000 137533945000
Un-allocable Assets 0 0
Net Segment Asset 137533945000 137533945000
4 Segment Liabilities
Segment Liabilities
1 Ship Building 44144604000 44144604000
2 Ship Repair 6999573000 6999573000
3 Unallocated 29671753000 29671753000
Total Segment Liabilities 80815930000 80815930000
Un-allocable Liabilities 0 0
Net Segment Liabilities 80815930000 80815930000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) As per the notes attached to the Financial Results uploaded to the Stock Exchange website



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 Remeasurements of defined employee benefit obligation 12631000 12631000
Total Amount of items that will not be reclassified to profit and loss 12631000
2 Income tax relating to items that will not be reclassified to profit or loss 3150000
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains/ (losses) on cash flow hedging instruments -1288012000 -1288012000
Total Amount of items that will be reclassified to profit and loss -1288012000
4 Income tax relating to items that will be reclassified to profit or loss -325655000
5 Total Other comprehensive income -952876000