Integrated Filing — IndAS



General information about company
Scrip Code 520151
NSE Symbol TRANSWORLD
MSEI Symbol NOTLISTED
ISIN INE757B01015
Name of company TRANSWORLD SHIPPING LINES 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 07-Aug-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 Sea Logistics
Start date and time of board meeting 12-Aug-2025   15:00:00
End date and time of board meeting 12-Aug-2025   18:30:00
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
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 948900000
Other income 27600000
Total income 976500000
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 306100000
(e) Finance costs 61500000
(f) Depreciation, depletion and amortisation expense 222000000
(f) Other Expenses
1 Fuel, lube oil and fresh water 85500000 85500000
2 Stores and spares 157300000 157300000
3 Other operation cost 185600000 185600000
4 Other expenses 30100000 30100000
Total other expenses 458500000
Total expenses 1048100000
3 Total profit before exceptional items and tax -71600000
4 Exceptional items 0
5 Total profit before tax -71600000
6 Tax expense
7 Current tax 5300000
8 Deferred tax 800000
9 Total tax expenses 6100000
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 -77700000
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 -77700000
17 Other comprehensive income net of taxes -4300000
18 Total Comprehensive Income for the period -82000000
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 219600000
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 -3.54
Diluted earnings (loss) per share from continuing operations -3.54
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 -3.54
Diluted earnings (loss) per share from continuing and discontinued operations -3.54
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) Select explanatory notes to the statement of unaudited standalone financial results for the quarter ended June 30 2025 n1. The statement of unaudited standalone financial results Standalone Financial Results for the quarter ended June 30 2025 has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard referred to as IndAS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. These were reviewed by the Audit Committee and approved by the Board of Directors at its meetings held on August 11 2025 and August 12 2025 respectively.2. The figures for the quarter ended March 31 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter for the relevant financial year which were subjected to limited review by the statutory auditor.3. The Statutory Auditors of the Company have reviewed the Standalone Financial Results for the quarter ended June 30 2025.4.The Company has only one operating segment i.e. shipping hence disclosure of segment wise information is not applicable.5.Previous year s period s figures have been regrouped reclassified wherever necessary to confirm to the current periods classification.6. One of its vessels MV SSL Brahmaputra met with fire onboard on January 1 2024 and the Company has charged the cost of repairs and estimated loss adjustment expenditure incurred in respective periods including towing charges . On the basis of managements assessment duly supported by an Initial Survey Report of an independent expert the Company had recognised the corresponding insurance claim as exceptional items in the Statement of Profit and Loss during respective periods During the quarter ended March 31 2025 consequent to receipt of final survey report and as a matter of prudence pending submission of additional documentation and final general loss adjustment by average adjustors the Company has reversed insurance claim recoverable of Rs. 1341 lakhs yet to be approved.Further the Company expects that there wont be any liability towards potential cargo claims as it is adequately insured towards such liability.7. These Standalone Financial Results will be available on the Bombay Stock Exchange website URL www.bseindia.com corporates.html The National Stock Exchange website URL www.nseindia.com corporates.html and on the Company’s website URL https www.transworld.com transworld shipping lines financial performance . nFor Transworld Shipping Lines Limited nFormerly known as Shreyas Shipping & Logistics Limited nCapt. Milind Patankar nManaging Director nDIN 02444758 nDate August 12 2025 nPlace Navi Mumbai



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss -4300000 -4300000
Total Amount of items that will be reclassified to profit and loss -4300000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -4300000