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 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
Segment Reporting Multi segment
Description of single segment
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



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 Consolidated Consolidated
1 Income
Revenue from operations 10,245.00 10,245.00
Other income 10,796.00 10,796.00
Total income 21,041.00 21,041.00
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 3,192.00 3,192.00
(e) Finance costs 585.00 585.00
(f) Depreciation, depletion and amortisation expense 1,959.00 1,959.00
(f) Other Expenses
1 Fuel, lube oil and fresh water 620.00 620.00
2 Stores and spares 727.00 727.00
3 Freight forward expense 6,822.00 6,822.00
4 Other operation cost 1,909.00 1,909.00
5 Impairment in property, plant & equipment and asset held for sale 1,557.00 1,557.00
6 Other expenses 629.00 629.00
Total other expenses 12,264.00 12,264.00
Total expenses 18,000.00 18,000.00
3 Total profit before exceptional items and tax 3,041.00 3,041.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,041.00 3,041.00
6 Tax expense
7 Current tax 78.00 78.00
8 Deferred tax 12.00 12.00
9 Total tax expenses 90.00 90.00
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 2,951.00 2,951.00
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 2,951.00 2,951.00
17 Other comprehensive income net of taxes (374.00) (374.00)
18 Total Comprehensive Income for the period 2,577.00 2,577.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 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 13.44 13.44
Diluted earnings (loss) per share from continuing operations 13.44 13.44
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 13.44 13.44
Diluted earnings (loss) per share from continuing and discontinued operations 13.44 13.44
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 consolidated financial results for the quarter ended June 30 2026 1 The statement of unaudited consolidated financial results Consolidated 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 Consolidated Financial Results 4 During the previous year the Company acquired 100 equity ownership in Transworld Integrated Logistek Private Limited TILPL and Transworld Logistics Private Limited TLPL Consequently both entities became wholly owned subsidiaries of the Company with effect from 11 December 2025 The transfer of share capital was between entities under common control Accordingly the Company has accounted for these acquisitions in the Consolidated Financial Results using the pooling of interests method prescribed under Appendix C to Ind AS 103 Business Combinations of Entities under Common Control read with Ind AS 110 Consolidated Financial Statements Consequently the comparative figures for the quarter ended 30 June 2025 have been restated in these Consolidated Financial Results The details are set out below For the quarter ended June 30 2025 As historically reported As reported in these Consolidated Financial Results ProfitLoss for the periodyear Rs in Lakhs 781 900 Total comprehensive incomeloss Rs in Lakhs 824 943 Basic and Dilutive Earnings per share not annualised in Rs 356 410 5 As part of Groups fleet renewal plan a The 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 solddelivered 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 Consolidated 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Shipping 2,119.00 2,119.00
2 Freight Forwarding 8,053.00 8,053.00
3 Others 0.00288 0.00288
Total Segment Revenue 10,460.00 10,460.00
Less: Inter segment revenue 215.00 215.00
Revenue from operations 10,245.00 10,245.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Shipping (5,163.00) (5,163.00)
2 Freight Forwarding 1,103.00 1,103.00
3 Others 56.00 56.00
Total Profit before tax (4,004.00) (4,004.00)
i. Finance cost 585.00 585.00
ii. Other Unallocable Expenditure net off Unallocable income (7,630.00) (7,630.00)
Profit before tax 3,041.00 3,041.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Shipping 87,503.00 87,503.00
2 Freight Forwarding 9,864.00 9,864.00
3 Others 479.00 479.00
Total Segment Asset 97,846.00 97,846.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 97,846.00 97,846.00
4 Segment Liabilities
Segment Liabilities
1 Shipping 15,103.00 15,103.00
2 Freight Forwarding 9,484.00 9,484.00
3 Others 417.00 417.00
Total Segment Liabilities 25,004.00 25,004.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 25,004.00 25,004.00
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 Consolidated Consolidated
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 Items that will be reclassified to profit and loss (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)