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	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	28-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-01-2026
Description of presentation currency	INR
Level of rounding used in financial results	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Third 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	28-01-2026 15:00:00
End date and time of board meeting	28-01-2026 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

Financial Results Ind-AS

Amount in (Lakhs)

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	01-10-2025	01-04-2025
B	Date of end of reporting period	31-12-2025	31-12-2025
C	Whether results are audited or unaudited	Unaudited	Unaudited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
1	Income
	Revenue from operations	1,35,040.99	3,53,759.17
	Other income	7,114.17	25,276.80
	Total income	1,42,155.16	3,79,035.97
2	Expenses
(a)	Cost of materials consumed	59,679.57	1,47,660.94
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	259.87	156.57
(d)	Employee benefit expense	12,332.06	34,433.10
(e)	Finance costs	2,804.27	6,035.75
(f)	Depreciation, depletion and amortisation expense	3,291.73	9,780.02
(f)	Other Expenses
1	Sub contract and other direct expenses	29,169.38	79,477.85
2	Other Expenses	13,618.20	35,198.85
3	Provision for anticipated losses and expenditure	1,322.32	6,669.95
	Total other expenses	44,109.90	1,21,346.65
	Total expenses	1,22,477.40	3,19,413.03
3	Total profit before exceptional items and tax	19,677.76	59,622.94
4	Exceptional items	0.00	0.00
5	Total profit before tax	19,677.76	59,622.94
6	Tax expense
7	Current tax	4,514.65	12,188.93
8	Deferred tax	695.89	3,431.19
9	Total tax expenses	5,210.54	15,620.12
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	14,467.22	44,002.82
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	14,467.22	44,002.82
17	Other comprehensive income net of taxes	1,808.62	(10,032.67)
18	Total Comprehensive Income for the period	16,275.84	33,970.15
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	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	5.5	16.73
	Diluted earnings (loss) per share from continuing operations	5.5	16.73
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	5.5	16.73
	Diluted earnings (loss) per share from continuing and discontinued operations	5.5	16.73
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 Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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		01-10-2025	01-04-2025
Date of end of reporting period		31-12-2025	31-12-2025
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	1,01,311.67	2,21,107.23
2	Ship Repair	33,729.32	1,32,651.94
3	Unallocated	7,114.17	25,276.80
	Total Segment Revenue	1,42,155.16	3,79,035.97
	Less: Inter segment revenue	0.00	0.00
	Revenue from operations	1,42,155.16	3,79,035.97
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Ship building	21,178.84	39,790.69
2	Ship Repair	5,218.44	39,762.68
3	Unallocated	(3,915.25)	(13,894.68)
	Total Profit before tax	22,482.03	65,658.69
	i. Finance cost	2,804.27	6,035.75
	ii. Other Unallocable Expenditure net off Unallocable income	0.00	0.00
	Profit before tax	19,677.76	59,622.94
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Ship building	9,67,328.07	9,67,328.07
2	Ship Repair	3,86,892.30	3,86,892.30
3	Unallocated	92,988.33	92,988.33
	Total Segment Asset	14,47,208.70	14,47,208.70
	Un-allocable Assets	0.00	0.00
	Net Segment Asset	14,47,208.70	14,47,208.70
4	Segment Liabilities
	Segment Liabilities
1	Ship building	6,23,128.04	6,23,128.04
2	Ship Repair	42,361.04	42,361.04
3	Unallocated	2,06,237.90	2,06,237.90
	Total Segment Liabilities	8,71,726.98	8,71,726.98
	Un-allocable Liabilities	0.00	0.00
	Net Segment Liabilities	8,71,726.98	8,71,726.98
	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

Amount in (Lakhs)

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	01-10-2025	01-04-2025
B	Date of end of reporting period	31-12-2025	31-12-2025
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	73.04	301.48
	Total Amount of items that will not be reclassified to profit and loss	73.04	301.48
2	Income tax relating to items that will not be reclassified to profit or loss	19.48	76.42
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gains/ (losses) on cash flow hedging instruments	2,345.91	(13,725.68)
	Total Amount of items that will be reclassified to profit and loss	2,345.91	(13,725.68)
4	Income tax relating to items that will be reclassified to profit or loss	590.85	(3,467.95)
5	Total Other comprehensive income	1,808.62	(10,032.67)