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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 07-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 07-08-2026   11:45:00
End date and time of board meeting 07-08-2026   14:00:00
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 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

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,141.00 2,141.00
Other income 10,792.00 10,792.00
Total income 12,933.00 12,933.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 2,613.00 2,613.00
(e) Finance costs 514.00 514.00
(f) Depreciation, depletion and amortisation expense 1,831.00 1,831.00
(f) Other Expenses
1 Fuel, lube oil and fresh water 620.00 620.00
2 Stores and spares 727.00 727.00
3 Other operation cost 1,915.00 1,915.00
4 Impairment in property, plant & equipment and asset held for sale 1,557.00 1,557.00
5 Other expenses 319.00 319.00
Total other expenses 5,138.00 5,138.00
Total expenses 10,096.00 10,096.00
3 Total profit before exceptional items and tax 2,837.00 2,837.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,837.00 2,837.00
6 Tax expense
7 Current tax 78.00 78.00
8 Deferred tax 13.00 13.00
9 Total tax expenses 91.00 91.00
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 2,746.00 2,746.00
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 2,746.00 2,746.00
17 Other comprehensive income net of taxes (374.00) (374.00)
18 Total Comprehensive Income for the period 2,372.00 2,372.00
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 2,196.00 2,196.00
Face value of equity share capital 10 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 12.51 12.51
Diluted earnings (loss) per share from continuing operations 12.51 12.51
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 12.51 12.51
Diluted earnings (loss) per share from continuing and discontinued operations 12.51 12.51
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 2026 1 The statement of unaudited standalone financial results Standalone Financial Results for the quarter ended June 30 2026 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 7 2026 2 The figures for the quarter ended March 31 2026 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 4 The Company has only one operating segment ie shipping hence disclosure of segment wise information is not applicable 5 As part of Companys fleet renewal plan a The Board Finance Committee had approved the sale of the Companys vessels SSL MUMBAI and SSL THAMIRABARANI on 15th May 2026 and 25th May 2026 respectively Accordingly the carrying amount of these vessels aggregating to Rs 8780 lakhs including related dry dock expenditure has been classified as Assets Held for Sale as at June 30 2026 in accordance with the requirements of Ind AS 105 Noncurrent Assets Held for Sale and Discontinued Operations An impairment loss of Rs 1557 lakhs representing the difference between the agreed sale consideration net of cost to sales and the carrying value of these vessels has been recognised in the statement of profit and loss Delivery of these vessels is yet to be completed as on balance sheet date b During the quarter the Companys vessels namely SSL KRISHNA SSL GODAVARI SSL GUJARAT and SSL BHARAT were sold delivered on 8th April 2026 2nd June 2026 10th June 2026 and 10th June 2026 respectively Consequent net gain on sale of vessels of Rs 10512 lakhs are disclosed in Other Income c Post balance sheet date on 26th July 2026 the Company entered into a memorandum of understanding for the sale of one of its vessels SSL VISHAKHAPATTNAM for a gross consideration of US dollar 31 million approximately Rs 2952 lakhs The sale has not yet been completed d Post balance sheet date on 4th August 2026 the Company entered into a memorandum of understanding for the sale of one of its vessels SSL SABARIMALAI for gross consideration of US dollar 41 million approximately Rs 3929 lakhs The sale has not yet been completed 6 Previous years periods figures have been regrouped reclassified wherever necessary to confirm to the current periods classification 7 These Standalone Financial Results will be available on the Bombay Stock Exchange website URL wwwbseindiacomcorporateshtml The National Stock Exchange website URL httpswwwnseindiacomcompanieslistingcorporatefilingsapplication and on the Companys website URL httpswwwtransworldcomtransworldshippinglinesfinancialperformance For Transworld Shipping Lines Limited Formerly known as Shreyas Shipping and Logistics Limited Capt Milind Patankar Managing Director DIN 02444758 Date August 7 2026 Place Navi Mumbai



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone 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

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone 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 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gains/( loss) on hedging instruments (374.00) (374.00)
Total Amount of items that will be reclassified to profit and loss (374.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (374.00) (374.00)