Integrated Filing — IndAS



General information about company

Scrip Code 544871
NSE Symbol SHIPROCKET
MSEI Symbol NOTLISTED
ISIN INE0FOO01011
Name of company SHIPROCKET 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 07-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-09-2026
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 07-09-2026   16:18:00
End date and time of board meeting 07-09-2026   17:13:00
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 59,208.70 59,208.70
Other income 1,367.50 1,367.50
Total income 60,576.20 60,576.20
2 Expenses
(a) Cost of materials consumed 43,266.20 43,266.20
(b) Purchases of stock-in-trade 839.20 839.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (90.50) (90.50)
(d) Employee benefit expense 10,653.10 10,653.10
(e) Finance costs 642.70 642.70
(f) Depreciation, depletion and amortisation expense 1,009.40 1,009.40
(f) Other Expenses
1 Other expenses 5,627.50 5,627.50
Total other expenses 5,627.50 5,627.50
Total expenses 61,947.60 61,947.60
3 Total profit before exceptional items and tax (1,371.40) (1,371.40)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,371.40) (1,371.40)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (1,371.40) (1,371.40)
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 (1,371.40) (1,371.40)
17 Other comprehensive income net of taxes (218.50) (218.50)
18 Total Comprehensive Income for the period (1,589.90) (1,589.90)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (1,371.40) (1,371.40)
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 (218.50) (218.50)
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 63,625.00 63,625.00
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 -0.21 -0.21
Diluted earnings (loss) per share from continuing operations -0.21 -0.21
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 -0.21 -0.21
Diluted earnings (loss) per share from continuing and discontinued operations -0.21 -0.21
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) Notes to the Unaudited Consolidated Financial Results for the quarter ended June 30, 2026 1. The Statement of Unaudited Consolidated Financial Results of Shiprocket Limited (Formerly known as Shiprocket Private Limited and Bigfoot Retail Solutions Private Limited) (the Company'' / the Parent'') and its subsidiaries (together referred to as the Group) and its associate for the quarter ended June 30, 2026 (Financial Results) has been reviewed by the Audit Committee and approved by the Board of Directors in their respective meetings held on September 7, 2026. 2. The Statement of Unaudited Consolidated Financial Results has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33, Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. Pursuant to Initial Public Offering IPO as explained in note 4 below, the Statement of Unaudited Consolidated Financial Results of Shiprocket Limited (Formerly known as Shiprocket Private Limited and Bigfoot Retail Solutions Private Limited) for the quarter ended June 30, 2026, is drawn up for the first time in accordance with the Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 4. Subsequent to the quarter ended June 30, 2026, the Holding Company has completed its Initial Public Offer (IPO) of 166,761,566 equity shares of face value Rs. 10 each. The issue comprised of 91,299,203 shares offered as fresh issue and 75,462,363 shares offered as offer for sale aggregating to Rs. 16,174.85 millions. Pursuant to IPO, the equity shares of the Holding Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on August 19, 2026. 5. Exceptional items - Gain/(Loss) include: Statutory impact of new Labour Codes (Amounts in Rs. Millions) - Quarter ended June 30, 2026: Nil; Quarter ended March 31, 2026: 27.84; Quarter ended June 30, 2025: Nil; Year ended March 31, 2026: (33.02). 6. The figures for the quarter ended March 31, 2026 are the derived balancing figure between audited figures in respect of the full financial year ended March 31, 2026 and the nine months period ended December 31, 2025. 7. The figures of the quarter ended June 30, 2026 and June 30, 2025 were subject to limited review by the statutory auditors. 8. Cost of Merchant Solutions reflects the cost of providing products and services to merchants. It primarily comprises courier and logistics expenses, communication costs to end consumers and other fulfilment related costs. 9. Consolidated Segment Information: Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), in deciding how to allocate resources and assessing performance. The Group’s chief operating decision maker is the Chief Executive Officer. The operating segments comprises of: a) Core Business b) Emerging Business. The CODM does not review segment assets and liabilities as part of its resource allocation decisions, due to which the Group has not disclosed segment assets and liabilities in these results. Summarised Segment Information is as follows: Segment-wise Revenue, Results, Assets and Liabilities (Amounts in Rs. Millions). Columns: Quarter ended June 30, 2026 (Unaudited, Refer note 7); Quarter ended March 31, 2026 (Audited, Refer note 6); Quarter ended June 30, 2025 (Unaudited, Refer note 7); Year ended March 31, 2026 (Audited). A. Segment Revenue Core Business Segment: 4,117.37; 3,958.90; 3,366.09; 14,854.12 Emerging Business Segment: 1,803.50; 1,585.43; 1,058.88; 5,387.29 Total Revenue from Operations: 5,920.87; 5,544.33; 4,424.97; 20,241.41 Segment Results Core Business Segment: 526.87; 505.22; 412.97; 1,866.37 Emerging Business Segment: (437.49); (429.55); (403.28); (1,689.89) Total Segment Results: 89.38; 75.67; 9.69; 176.48 Add: Other Income: 136.75; 119.68; 137.73; 532.80 Less: Share Based Payment Expense: (285.44); (284.37); (250.33); (1,123.43) Less: Finance Cost: (64.27); (67.26); (64.06); (263.93) Less: Depreciation and amortisation expense: (100.94); (113.40); (77.80); (362.97) Add/(Less): Exceptional Items: Nil; 27.84; Nil; (33.02) Add: Rent expense adjustment in accordance with Ind AS 116 - Leases: 87.38; 78.86; 64.44; 281.62 Loss before tax: (137.14); (162.98); (180.33); (792.45) 10. The above unaudited consolidated financial results for the quarter ended June 30, 2026 are available on the Company's website (www.shiprocket.in) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.



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 Core Business Segment 41,173.70 41,173.70
2 Emerging Business Segment 18,035.00 18,035.00
Total Segment Revenue 59,208.70 59,208.70
Less: Inter segment revenue 0.00 0.00
Revenue from operations 59,208.70 59,208.70
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Core Business Segment 5,268.70 5,268.70
2 Emerging Business Segment (4,374.90) (4,374.90)
Total Profit before tax 893.80 893.80
i. Finance cost 642.70 642.70
ii. Other Unallocable Expenditure net off Unallocable income 1,622.50 1,622.50
Profit before tax (1,371.40) (1,371.40)
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Core Business Segment 0.00 0.00
2 Emerging Business Segment 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Core Business Segment 0.00 0.00
2 Emerging Business Segment 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 9. Consolidated Segment Information: Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), in deciding how to allocate resources and assessing performance. The Group’s chief operating decision maker is the Chief Executive Officer. The operating segments comprises of: a) Core Business b) Emerging Business. The CODM does not review segment assets and liabilities as part of its resource allocation decisions, due to which the Group has not disclosed segment assets and liabilities in these results. Summarised Segment Information is as follows: Segment-wise Revenue, Results, Assets and Liabilities (Amounts in Rs. Millions). Columns: Quarter ended June 30, 2026 (Unaudited, Refer note 7); Quarter ended March 31, 2026 (Audited, Refer note 6); Quarter ended June 30, 2025 (Unaudited, Refer note 7); Year ended March 31, 2026 (Audited). A. Segment Revenue Core Business Segment: 4,117.37; 3,958.90; 3,366.09; 14,854.12 Emerging Business Segment: 1,803.50; 1,585.43; 1,058.88; 5,387.29 Total Revenue from Operations: 5,920.87; 5,544.33; 4,424.97; 20,241.41 Segment Results Core Business Segment: 526.87; 505.22; 412.97; 1,866.37 Emerging Business Segment: (437.49); (429.55); (403.28); (1,689.89) Total Segment Results: 89.38; 75.67; 9.69; 176.48 Add: Other Income: 136.75; 119.68; 137.73; 532.80 Less: Share Based Payment Expense: (285.44); (284.37); (250.33); (1,123.43) Less: Finance Cost: (64.27); (67.26); (64.06); (263.93) Less: Depreciation and amortisation expense: (100.94); (113.40); (77.80); (362.97) Add/(Less): Exceptional Items: Nil; 27.84; Nil; (33.02) Add: Rent expense adjustment in accordance with Ind AS 116 - Leases: 87.38; 78.86; 64.44; 281.62 Loss before tax: (137.14); (162.98); (180.33); (792.45)



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
1 Re-measurement gain/(loss) on defined benefit plans (220.60) (220.60)
Total Amount of items that will not be reclassified to profit and loss (220.60)
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 Exchange differences on translating the financial statements of foreign operations 2.10 2.10
Total Amount of items that will be reclassified to profit and loss 2.10
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (218.50) (218.50)