Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol ACCURACY
MSEI Symbol NOTLISTED
ISIN INE648Z01023
Name of company ACCURACY SHIPPING 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 13-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 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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   15:30:00
End date and time of board meeting 13-Aug-2025   17:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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
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 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 1607230000
Other income 7390000
Total income 1614620000
2 Expenses
(a) Cost of materials consumed 1009090000
(b) Purchases of stock-in-trade 487140000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -22780000
(d) Employee benefit expense 50940000
(e) Finance costs 28520000
(f) Depreciation, depletion and amortisation expense 25250000
(f) Other Expenses
1 Other expenses 31250000 31250000
Total other expenses 31250000
Total expenses 1609410000
3 Total profit before exceptional items and tax 5210000
4 Exceptional items 0
5 Total profit before tax 5210000
6 Tax expense
7 Current tax 1740000
8 Deferred tax -210000
9 Total tax expenses 1530000
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 3680000
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 3680000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 3680000
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 150560000
Face value of equity share capital 1
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 0.02
Diluted earnings (loss) per share from continuing operations 0.02
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 0.02
Diluted earnings (loss) per share from continuing and discontinued operations 0.02
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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)
1 Logistics 1100760000 1100760000
2 Sale of Commercial Vehicle 463770000 463770000
3 Sale of Petrol and Petroleum products 123190000 123190000
4 Others 7380000 7380000
Total Segment Revenue 1695100000
Less: Inter segment revenue 80480000 80480000
Revenue from operations 1614620000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Logistics 21240000 21240000
2 Sale of Commercial Vehicle 2700000 2700000
3 Sale of Petrol and Petroleum products 9790000 9790000
4 Others 0 0
Total Profit before tax 33730000
i. Finance cost 28520000 28520000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 5210000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Logistics 2470470000 2470470000
2 Sale of Commercial Vehicle 763370000 763370000
3 Sale of Petrol and Petroleum products 90890000 90890000
4 Others 0 0
Total Segment Asset 3324730000 3324730000
Un-allocable Assets 0 0
Net Segment Asset 3324730000 3324730000
4 Segment Liabilities
Segment Liabilities
1 Logistics 1263130000 1263130000
2 Sale of Commercial Vehicle 784080000 784080000
3 Sale of Petrol and Petroleum products 46750000 46750000
4 Others 0 0
Total Segment Liabilities 2093960000 2093960000
Un-allocable Liabilities 0 0
Net Segment Liabilities 2093960000 2093960000
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 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Lahoti & Lahoti Yes 31-May-2028