| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 12-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-11-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 12-11-2025 18:00:00 |
| End date and time of board meeting | 12-11-2025 19:30:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,11,858.71 | 2,18,718.21 | |
| Other income | 12,729.64 | 18,162.64 | |
| Total income | 1,24,588.35 | 2,36,880.85 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 55,475.75 | 87,981.37 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (0.52) | (103.31) |
| (d) | Employee benefit expense | 11,426.66 | 22,101.03 |
| (e) | Finance costs | 2,014.68 | 3,231.48 |
| (f) | Depreciation, depletion and amortisation expense | 3,090.14 | 6,488.32 |
| (f) | Other Expenses | ||
| 1 | Sub contract and other direct expenses | 24,201.88 | 50,308.47 |
| 2 | Other Expenses | 11,332.84 | 21,580.68 |
| 3 | Provision for anticipated losses and expenditure | 2,056.06 | 5,347.63 |
| Total other expenses | 37,590.78 | 77,236.78 | |
| Total expenses | 1,09,597.49 | 1,96,935.67 | |
| 3 | Total profit before exceptional items and tax | 14,990.86 | 39,945.18 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 14,990.86 | 39,945.18 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,035.93 | 7,674.28 |
| 8 | Deferred tax | 2,202.19 | 2,735.30 |
| 9 | Total tax expenses | 4,238.12 | 10,409.58 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 10,752.74 | 29,535.60 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 10,752.74 | 29,535.60 |
| 17 | Other comprehensive income net of taxes | (2,312.53) | (11,841.30) |
| 18 | Total Comprehensive Income for the period | 8,440.21 | 17,694.30 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 10,752.74 | 29,535.60 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 8,440.21 | 17,694.30 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 13,154.04 | 13,154.04 | |
| Face value of equity share capital | 5 | 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 | 4.09 | 11.23 | |
| Diluted earnings (loss) per share from continuing operations | 4.09 | 11.23 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 4.09 | 11.23 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.09 | 11.23 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | As per the notes attached to the Financial Results uploaded to the Stock Exchange website. |
|---|---|
| Debt service coverage ratio | As per the notes attached to the Financial Results uploaded to the Stock Exchange website. |
| Interest service coverage ratio | As per the notes attached to the Financial Results uploaded to the Stock Exchange website. |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 3,15,769.23 | ||
| Capital work-in-progress | 57,816.71 | ||
| Investment property | 0.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 891.35 | ||
| Intangible assets under development | 68.06 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 19.26 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 603.09 | ||
| Other non-current financial assets | 910.97 | ||
| Total non-current financial assets | 1,533.32 | ||
| Deferred tax assets (net) | 9,968.12 | ||
| Other non-current assets | 5,235.69 | ||
| Total non-current assets | 3,91,282.48 | ||
| 2 | Current assets | ||
| Inventories | 2,16,004.88 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 56,043.77 | ||
| Cash and cash equivalents | 10,759.48 | ||
| Bank balance other than cash and cash equivalents | 2,56,077.47 | ||
| Loans, current | 145.76 | ||
| Other current financial assets | 26,431.20 | ||
| Total current financial assets | 3,49,457.68 | ||
| Current tax assets (net) | 3,001.68 | ||
| Other current assets | 4,65,512.55 | ||
| Total current assets | 10,33,976.79 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 14,25,259.27 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 13,154.04 | ||
| Other equity | 5,56,575.04 | ||
| Total equity attributable to owners of parent | 5,69,729.08 | ||
| Non controlling interest | 0.00 | ||
| Total equity | 5,69,729.08 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 2,402.75 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | 52,384.04 | ||
| Total non-current financial liabilities | 54,786.79 | ||
| Provisions, non-current | 5,177.13 | ||
| Deferred tax liabilities (net) | 645.48 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 7.20 | ||
| Total non-current liabilities | 60,616.60 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 57,235.35 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 9,648.14 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 83,220.65 | ||
| Total Trade payable | 92,868.79 | ||
| Other current financial liabilities | 45,697.63 | ||
| Total current financial liabilities | 1,95,801.77 | ||
| Other current liabilities | 5,25,444.97 | ||
| Provisions, current | 73,666.85 | ||
| Current tax liabilities (Net) | 0.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 7,94,913.59 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 8,55,530.19 | ||
| Total equity and liabilites | 14,25,259.27 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | As per the notes attached to the Financial Results uploaded to the Stock Exchange website. |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Ship building | 75,898.23 | 1,19,795.56 | ||||
| 2 | Ship Repair | 35,960.48 | 98,922.65 | ||||
| 3 | Unallocated | 12,729.64 | 18,162.64 | ||||
| Total Segment Revenue | 1,24,588.35 | 2,36,880.85 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,24,588.35 | 2,36,880.85 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Ship building | 14,971.31 | 18,611.86 | ||||
| 2 | Ship Repair | 6,720.22 | 34,544.24 | ||||
| 3 | Unallocated | (4,685.99) | (9,979.44) | ||||
| Total Profit before tax | 17,005.54 | 43,176.66 | |||||
| i. Finance cost | 2,014.68 | 3,231.48 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 14,990.86 | 39,945.18 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Ship building | 9,38,932.40 | 9,38,932.40 | ||||
| 2 | Ship Repair | 3,95,669.34 | 3,95,669.34 | ||||
| 3 | Unallocated | 90,657.53 | 90,657.53 | ||||
| Total Segment Asset | 14,25,259.27 | 14,25,259.27 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 14,25,259.27 | 14,25,259.27 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Ship building | 4,37,933.95 | 4,37,933.95 | ||||
| 2 | Ship Repair | 64,263.73 | 64,263.73 | ||||
| 3 | Unallocated | 3,53,332.50 | 3,53,332.50 | ||||
| Total Segment Liabilities | 8,55,530.18 | 8,55,530.18 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 8,55,530.18 | 8,55,530.18 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | As per the notes attached to the Financial Results uploaded to the Stock Exchange website. |
|---|
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 obligations | 10213000 | 22844000 |
| Total Amount of items that will not be reclassified to profit and loss | 102.13 | 228.44 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 25.45 | 56.95 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of gains/ (losses) on cash flow hedging instruments | -319147000 | -1607159000 |
| Total Amount of items that will be reclassified to profit and loss | (3,191.47) | (16,071.59) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (802.26) | (4,058.80) |
| 5 | Total Other comprehensive income | (2,312.53) | (11,841.30) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 39,945.18 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3,231.48 | |||||
| Adjustments for decrease (increase) in inventories | (27,494.16) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (85,758.15) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 5,890.19 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 6,488.32 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | (2,937.81) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 574.84 | |||||
| Adjustments for dividend income | 41.60 | |||||
| Adjustments for interest income | 8,780.79 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 5,962.34 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (1,02,865.34) | |||||
| Net cash flows from (used in) operations | (62,920.16) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 7,945.44 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (70,865.60) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 3.37 | |||||
| Purchase of property, plant and equipment | 10,357.92 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 41.60 | |||||
| Interest received | 6,857.38 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 16,405.87 | |||||
| Net cash flows from (used in) investing activities | 12,950.30 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 1,03,450.00 | |||||
| Repayments of borrowings | 55,650.01 | |||||
| Payments of lease liabilities | 2,445.31 | |||||
| Dividends paid | 5,919.32 | |||||
| Interest paid | 839.81 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (6,424.16) | |||||
| Net cash flows from (used in) financing activities | 32,171.39 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (25,743.91) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (25,743.91) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 27,068.01 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,324.10 | |||||