Integrated Filing — IndAS
General information about company
| Scrip Code |
523598 |
| NSE Symbol |
SCI |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE109A01011 |
| Name of company |
SHIPPING CORPORATION OF INDIA 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 |
04-11-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
04-11-2026 15:15:00 |
| End date and time of board meeting |
04-11-2026 17:20:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,29,073.00 |
4,13,729.00 |
|
Other income |
8,027.00 |
19,055.00 |
|
Total income |
2,37,100.00 |
4,32,784.00 |
| 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 |
13,835.00 |
28,282.00 |
| (e) |
Finance costs |
4,805.00 |
8,544.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
27,968.00 |
56,166.00 |
| (f) |
Other Expenses |
| 1 |
Cost of services rendered |
94,598.00 |
1,71,839.00 |
| 2 |
Other Expenses |
30,426.00 |
35,150.00 |
|
Total other expenses |
1,25,024.00 |
2,06,989.00 |
|
Total expenses |
1,71,632.00 |
2,99,981.00 |
| 3 |
Total profit before exceptional items and tax |
65,468.00 |
1,32,803.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
65,468.00 |
1,32,803.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
937.00 |
1,823.00 |
| 8 |
Deferred tax |
(3.00) |
8.00 |
| 9 |
Total tax expenses |
934.00 |
1,831.00 |
| 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 |
64,534.00 |
1,30,972.00 |
| 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 |
(6,758.00) |
(11,262.00) |
| 16 |
Total profit (loss) for period |
57,776.00 |
1,19,710.00 |
| 17 |
Other comprehensive income net of taxes |
5,789.00 |
5,811.00 |
| 18 |
Total Comprehensive Income for the period |
63,565.00 |
1,25,521.00 |
| 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 |
46,580.00 |
46,580.00 |
|
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 |
12.4 |
25.7 |
|
Diluted earnings (loss) per share from continuing operations |
12.4 |
25.7 |
| 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 |
12.4 |
25.7 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
12.4 |
25.7 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
6,71,598.00 |
|
Capital work-in-progress |
6,732.00 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
35.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
58,996.00 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Non-Current investments |
0.00 |
| 2 |
Trade receivables, non-current |
0.00 |
| 3 |
Loans, non-current |
0.00 |
| 4 |
Other non-current financial assets |
8,733.00 |
|
Total of other non-current financial assets |
8,733.00 |
|
Total non-current financial assets |
8,733.00 |
|
Deferred tax assets (net) |
12,295.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
20,045.00 |
|
Total of other non-current assets |
20,045.00 |
|
Total non-current assets |
7,78,434.00 |
| 2 |
Current assets |
|
|
Inventories |
39,551.00 |
|
Current financial asset |
|
|
Current investments |
5,697.00 |
|
Trade receivables, current |
1,30,830.00 |
|
Cash and cash equivalents |
17,326.00 |
|
Bank balance other than cash and cash equivalents |
14,747.00 |
|
Loans, current |
169.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
4,32,292.00 |
|
Total current financial assets |
6,01,061.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
17,692.00 |
|
Total of other current assets |
17,692.00 |
|
Total current assets |
6,58,304.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
14,36,738.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
46,580.00 |
|
Other equity |
9,83,912.00 |
|
Total equity attributable to owners of parent |
10,30,492.00 |
|
Non controlling interest |
0.00 |
|
Total equity |
10,30,492.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
1,94,489.00 |
|
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 |
|
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Other non-current financial liabilities |
2,687.00 |
|
Total of other non-current financial liabilities |
2,687.00 |
|
Total non-current financial liabilities |
1,97,176.00 |
|
Provisions, non-current |
5,438.00 |
|
Deferred tax liabilities (net) |
84.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
0.00 |
|
Total of other non-current liabilities |
0.00 |
|
Total non-current liabilities |
2,02,698.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
41,137.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
5,834.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,07,761.00 |
|
Total Trade payable |
1,13,595.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
34,212.00 |
|
Total of other current financial liabilities |
34,212.00 |
|
Total current financial liabilities |
1,88,944.00 |
|
Other current liabilities |
13,465.00 |
| 1 |
Other current liabilities |
13,465.00 |
|
Total of other current liabilities |
13,465.00 |
|
Provisions, current |
1,139.00 |
|
Current tax liabilities (Net) |
0.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
2,03,548.00 |
| 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 |
4,06,246.00 |
|
Total equity and liabilites |
14,36,738.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Liner |
36,896.00 |
63,002.00 |
| 2 |
Bulk Carrier |
27,235.00 |
52,944.00 |
| 3 |
Tanker |
1,58,215.00 |
2,87,761.00 |
| 4 |
Technical & Offshore |
7,775.00 |
15,855.00 |
| 5 |
Unallocated Revenue |
6,979.00 |
13,222.00 |
|
Total Segment Revenue |
2,37,100.00 |
4,32,784.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
2,37,100.00 |
4,32,784.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Liner |
12,447.00 |
20,707.00 |
| 2 |
Bulk Carrier |
(214.00) |
4,104.00 |
| 3 |
Tanker |
74,140.00 |
1,26,663.00 |
| 4 |
Technical & Offshore |
2,053.00 |
3,623.00 |
| 5 |
Unallocated Revenue |
0.00 |
0.00 |
|
Total Profit before tax |
88,426.00 |
1,55,097.00 |
|
i. Finance cost |
4,805.00 |
8,544.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
24,911.00 |
25,012.00 |
|
Profit before tax |
58,710.00 |
1,21,541.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Liner |
76,001.00 |
76,001.00 |
| 2 |
Bulk Carrier |
1,64,024.00 |
1,64,024.00 |
| 3 |
Tanker |
6,15,610.00 |
6,15,610.00 |
| 4 |
Technical & Offshore |
84,137.00 |
84,137.00 |
| 5 |
Unallocated Revenue |
0.00 |
0.00 |
|
Total Segment Asset |
9,39,772.00 |
9,39,772.00 |
|
Un-allocable Assets |
4,96,966.00 |
4,96,966.00 |
|
Net Segment Asset |
14,36,738.00 |
14,36,738.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Liner |
61,154.00 |
61,154.00 |
| 2 |
Bulk Carrier |
68,187.00 |
68,187.00 |
| 3 |
Tanker |
1,31,974.00 |
1,31,974.00 |
| 4 |
Technical & Offshore |
19,415.00 |
19,415.00 |
| 5 |
Unallocated Revenue |
0.00 |
0.00 |
|
Total Segment Liabilities |
2,80,730.00 |
2,80,730.00 |
|
Un-allocable Liabilities |
1,25,516.00 |
1,25,516.00 |
|
Net Segment Liabilities |
4,06,246.00 |
4,06,246.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
Remeasurements gain/(loss)of defined benefit plans |
605.00 |
394.00 |
| 2 |
Foreign currency translation gain/loss of subsidiary |
46.00 |
46.00 |
| 3 |
Share of OCI of associates and joint ventures,net of tax |
1,851.00 |
2,084.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
2,502.00 |
2,524.00 |
| 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 |
Gain/(Loss) on designation portion of hedging instruments in a cost of hedge reserve |
3,287.00 |
3,287.00 |
|
Total Amount of items that will be reclassified to profit and loss |
3,287.00 |
3,287.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
5,789.00 |
5,811.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
1,32,803.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
8,544.00 |
|
Adjustments for decrease (increase) in inventories |
(12,184.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(13,588.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(49,887.00) |
|
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 |
(4,953.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
1,014.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
56,166.00 |
|
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 |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(272.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
15,758.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
16.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(469.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
29,021.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(2,350.00) |
|
Net cash flows from (used in)
operations |
1,30,453.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(1,098.00) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,31,551.00 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
11,631.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
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 |
3,352.00 |
|
Purchase of other long-term assets |
1,705.00 |
|
Cash advances and loans made to other parties |
1,00,262.00 |
|
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 |
0.00 |
|
Interest received |
11,701.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
investing activities |
(98,545.00) |
|
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 |
96,246.00 |
|
Repayments of borrowings |
1,09,276.00 |
|
Payments of lease liabilities |
6,749.00 |
|
Dividends paid |
(9.00) |
|
Interest paid |
6,760.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(733.00) |
|
Net cash flows from (used in)
financing activities |
(27,263.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
5,743.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
97.00 |
|
Net increase (decrease) in cash
and cash equivalents |
5,840.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
11,486.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
17,326.00 |