| 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 | 15-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 15-05-2026 15:00:00 |
| End date and time of board meeting | 15-05-2026 17:45:00 |
| 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 | Declaration of unmodified opinion |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 1,48,427.81 | 5,02,186.95 | |
| Other income | 15,705.61 | 40,982.42 | |
| Total income | 1,64,133.42 | 5,43,169.37 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 71,920.72 | 2,19,581.67 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 564.92 | 721.49 |
| (d) | Employee benefit expense | 12,803.50 | 47,236.62 |
| (e) | Finance costs | 3,224.57 | 9,237.61 |
| (f) | Depreciation, depletion and amortisation expense | 3,199.27 | 12,979.33 |
| (f) | Other Expenses | ||
| 1 | Sub contract and other direct expenses | 26,846.36 | 1,06,324.14 |
| 2 | Other expenses | 7,479.33 | 42,678.17 |
| 3 | Provision for anticipated losses and expenditure | (2,163.03) | 4,506.92 |
| Total other expenses | 32,162.66 | 1,53,509.23 | |
| Total expenses | 1,23,875.64 | 4,43,265.95 | |
| 3 | Total profit before exceptional items and tax | 40,257.78 | 99,903.42 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 40,257.78 | 99,903.42 |
| 6 | Tax expense | ||
| 7 | Current tax | (5,286.46) | 6,902.47 |
| 8 | Deferred tax | 17,895.80 | 21,327.00 |
| 9 | Total tax expenses | 12,609.34 | 28,229.47 |
| 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 | 27,648.44 | 71,673.95 |
| 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 | 27,648.44 | 71,673.95 |
| 17 | Other comprehensive income net of taxes | (10,180.69) | (16,701.95) |
| 18 | Total Comprehensive Income for the period | 17,467.75 | 54,972.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 27,648.44 | 71,673.95 | |
| 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 | 17,467.75 | 54,972.00 | |
| 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 | 5,74,121.68 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 10.51 | 27.24 | |
| Diluted earnings (loss) per share from continuing operations | 10.51 | 27.24 | |
| 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 | 10.51 | 27.24 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 10.51 | 27.24 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | As per the notes attached to the Financial Results uploaded to the Stock Exchange website. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 3,15,643.54 | ||
| Capital work-in-progress | 58,611.36 | ||
| Investment property | 0.00 | ||
| Goodwill | 0.00 | ||
| Other intangible assets | 724.61 | ||
| 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 | 11,300.18 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 625.01 | ||
| Other non-current financial assets | |||
| 1 | Other Financial Assets | 190.01 | |
| Total of other non-current financial assets | 190.01 | ||
| Total non-current financial assets | 12,115.20 | ||
| Deferred tax assets (net) | 0.00 | ||
| Other non-current assets | |||
| 1 | Income tax assets (net) | 2,946.83 | |
| 2 | Other non-current assets | 795.61 | |
| Total of other non-current assets | 3,742.44 | ||
| Total non-current assets | 3,90,905.21 | ||
| 2 | Current assets | ||
| Inventories | 2,28,836.29 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 42,321.88 | ||
| Cash and cash equivalents | 10,538.70 | ||
| Bank balance other than cash and cash equivalents | 2,30,055.39 | ||
| Loans, current | 163.99 | ||
| Other current financial assets | |||
| Total of other current financial assets | 10,616.87 | ||
| Total current financial assets | 2,93,696.83 | ||
| Current tax assets (net) | 10,346.67 | ||
| Other current assets | |||
| 1 | Other current assets | 5,27,810.60 | |
| Total of other current assets | 5,27,810.60 | ||
| Total current assets | 10,60,690.39 | ||
| 3 | Non-current assets classified as held for sale | 1,469.50 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 14,53,065.10 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 13,154.04 | ||
| Other equity | 5,74,121.68 | ||
| Total equity attributable to owners of parent | 5,87,275.72 | ||
| Non controlling interest | 0.00 | ||
| Total equity | 5,87,275.72 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 2,302.20 | ||
| 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 | |||
| 1 | Lease Liabilities | 53,599.92 | |
| 2 | Other Financial Liabilities | 21.81 | |
| Total of other non-current financial liabilities | 53,621.73 | ||
| Total non-current financial liabilities | 55,923.93 | ||
| Provisions, non-current | 5,466.48 | ||
| Deferred tax liabilities (net) | 5,339.38 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| 1 | Other non-current liabilities | 940.71 | |
| Total of other non-current liabilities | 940.71 | ||
| Total non-current liabilities | 67,670.50 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 1,07,583.59 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 11,364.74 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 84,877.88 | ||
| Total Trade payable | 96,242.62 | ||
| Other current financial liabilities | |||
| 1 | Lease Liabilities | 3,689.62 | |
| 2 | Other financial liabilities | 36,610.23 | |
| Total of other current financial liabilities | 40,299.85 | ||
| Total current financial liabilities | 2,44,126.06 | ||
| Other current liabilities | 4,95,874.04 | ||
| 1 | Other current liabilities | 4,95,874.04 | |
| Total of other current liabilities | 4,95,874.04 | ||
| Provisions, current | 58,118.78 | ||
| Current tax liabilities (Net) | 0.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 7,98,118.88 | ||
| 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 | 8,65,789.38 | ||
| Total equity and liabilites | 14,53,065.10 | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Ship building | 1,15,449.27 | 3,36,556.50 | ||||
| 2 | Ship Repair | 32,978.51 | 1,65,630.45 | ||||
| 3 | Unallocated | 15,705.63 | 40,982.42 | ||||
| Total Segment Revenue | 1,64,133.41 | 5,43,169.37 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 1,64,133.41 | 5,43,169.37 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Ship building | 27,504.72 | 67,295.41 | ||||
| 2 | Ship Repair | 3,178.53 | 42,941.22 | ||||
| 3 | Unallocated | 12,799.07 | (1,095.60) | ||||
| Total Profit before tax | 43,482.32 | 1,09,141.03 | |||||
| i. Finance cost | 3,224.57 | 9,237.61 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 0.00 | 0.00 | |||||
| Profit before tax | 40,257.75 | 99,903.42 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Ship building | 10,35,330.55 | 10,35,330.55 | ||||
| 2 | Ship Repair | 3,68,949.75 | 3,68,949.75 | ||||
| 3 | Unallocated | 48,784.80 | 48,784.80 | ||||
| Total Segment Asset | 14,53,065.10 | 14,53,065.10 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 14,53,065.10 | 14,53,065.10 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Ship building | 6,14,645.13 | 6,14,645.13 | ||||
| 2 | Ship Repair | 40,322.53 | 40,322.53 | ||||
| 3 | Unallocated | 2,10,821.72 | 2,10,821.72 | ||||
| Total Segment Liabilities | 8,65,789.38 | 8,65,789.38 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 8,65,789.38 | 8,65,789.38 | |||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | (658.81) | (357.34) |
| 2 | Changes in fair value of FVTOCI equity instruments | 3.23 | 3.23 |
| Total Amount of items that will not be reclassified to profit and loss | (655.58) | (354.11) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (83.93) | (89.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of gains/ (losses) on cash flow hedging instruments | (8,259.73) | (21,985.41) |
| Total Amount of items that will be reclassified to profit and loss | (8,259.73) | (21,985.41) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 1,349.31 | (5,548.57) |
| 5 | Total Other comprehensive income | (10,180.69) | (16,701.95) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 99,903.42 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 9,237.61 | |||||
| Adjustments for decrease (increase) in inventories | (39,227.76) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (1,30,034.63) | |||||
| 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 | (21,205.41) | |||||
| 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 | 12,979.33 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | (16,474.66) | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (9,282.18) | |||||
| Adjustments for dividend income | 148.87 | |||||
| Adjustments for interest income | 16,720.55 | |||||
| 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 | 112.54 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 492.62 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (2,10,271.96) | |||||
| Net cash flows from (used in) operations | (1,10,368.54) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 13,039.47 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (1,23,408.01) | |||||
| 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 | 33.64 | |||||
| Purchase of property, plant and equipment | 7,003.49 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 11,148.00 | |||||
| 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 | 148.87 | |||||
| Interest received | 18,834.71 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 31,845.74 | |||||
| Net cash flows from (used in) investing activities | 32,711.47 | |||||
| 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 | 4,06,957.90 | |||||
| Repayments of borrowings | 3,03,973.43 | |||||
| Payments of lease liabilities | 3,567.97 | |||||
| Dividends paid | 25,650.38 | |||||
| Interest paid | 4,198.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 69,568.12 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (21,128.42) | |||||
| 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 | (21,128.42) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 31,667.12 | |||||
| Cash and cash equivalents cash flow statement at end of period | 10,538.70 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | Yes |
| 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 | M/s. Babu A Kallivayalil & Co. | Yes | 31-03-2029 | ||
|---|---|---|---|---|---|