Integrated Filing — IndAS

General information about company
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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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-May-2025   10:00:00
End date and time of board meeting	15-May-2025   13:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2024-05-24
Indicate Company website link for updated RPT policy of the Company	https://cochinshipyard.in/investor/investor_titles/68
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
The Company doesnot have any loans or revolving facilities like cash credit from banks or financial institutions and unlisted debt securities i.e. NCDs and NCRPS as on date. Hence, no defaut and not applicable.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	16511349000	45278415000
	Other income	1555203000	3804461000
	Total income	18066552000	49082876000
2	Expenses
(a)	Cost of materials consumed	6515939000	19815938000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-7626000	-7626000
(d)	Employee benefit expense	1112110000	4037369000
(e)	Finance costs	106000000	364493000
(f)	Depreciation, depletion and amortisation expense	219871000	836437000
(f)	Other Expenses
1	Sub contract and other direct expenses	3453198000	7926504000
2	Other Expenses	1732259000	3509966000
3	Provision for anticipated losses and expenditure	1171364000	1261341000
	Total other expenses	6356821000	12697811000
	Total expenses	14303115000	37744422000
3	Total profit before exceptional items and tax	3763437000	11338454000
4	Exceptional items	0	0
5	Total profit before tax	3763437000	11338454000
6	Tax expense
7	Current tax	1289454000	3042590000
8	Deferred tax	-373000000	-133200000
9	Total tax expenses	916454000	2909390000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	2846983000	8429064000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	2846983000	8429064000
17	Other comprehensive income net of taxes	-218469000	-16214000
18	Total Comprehensive Income for the period	2628514000	8412850000
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	131504000	131504000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		54791116000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	10.82	32.04
	Diluted earnings (loss) per share from continuing operations	10.82	32.04
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	10.82	32.04
	Diluted earnings (loss) per share from continuing and discontinued operations	10.82	32.04
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As per the notes attached to the Financial Results uploaded to the Stock Exchange website.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	27930310000
	Capital work-in-progress	5107879000
	Investment property	0
	Goodwill	0
	Other intangible assets	107791000
	Intangible assets under development	6806000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3585242000
	Trade receivables, non-current	0
	Loans, non-current	55152000
	Other non-current financial assets	37487000
	Total non-current financial assets	3677881000
	Deferred tax assets (net)	729594000
	Other non-current assets	515826000
	Total non-current assets	38076087000
2	Current assets
	Inventories	17511970000
	Current financial asset
	Current investments	0
	Trade receivables, current	2294597000
	Cash and cash equivalents	3108337000
	Bank balance other than cash and cash equivalents	27103829000
	Loans, current	64433000
	Other current financial assets	2241103000
	Total current financial assets	34812299000
	Current tax assets (net)	0
	Other current assets	40054567000
	Total current assets	92378836000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	130454923000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1315404000
	Other equity	54791116000
	Total equity attributable to owners of parent	56106520000
	Non controlling interest
	Total equity	56106520000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	230220000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	4475575000
	Total non-current financial liabilities	4705795000
	Provisions, non-current	522978000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	572000
	Total non-current liabilities	5229345000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	950392000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2878943000
	Total Trade payable	3829335000
	Other current financial liabilities	2250667000
	Total current financial liabilities	6080002000
	Other current liabilities	52261350000
	Provisions, current	10512926000
	Current tax liabilities (Net)	264780000
	Deferred government grants, Current	0
	Total current liabilities	69119058000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	74348403000
	Total equity and liabilites	130454923000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	As per the notes attached to the Financial Results uploaded to the Stock Exchange website.

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Ship building	8147215000	26632695000
2	Ship Repair	8364134000	18645720000
3	Unallocated	1555203000	3804461000
	Total Segment Revenue	18066552000	49082876000
	Less: Inter segment revenue	0	0
	Revenue from operations	18066552000	49082876000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Ship building	1309011000	4342167000
2	Ship Repair	3349067000	7291961000
3	Unallocated	-788641000	68819000
	Total Profit before tax	3869437000	11702947000
	i. Finance cost	106000000	106000000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	3763437000	11338454000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Ship building	82232358000	82232358000
2	Ship Repair	34878430000	34878430000
3	Unallocated	13344135000	13344135000
	Total Segment Asset	130454923000	130454923000
	Un-allocable Assets	0	0
	Net Segment Asset	130454923000	130454923000
4	Segment Liabilities
	Segment Liabilities
1	Ship building	43686561000	43686561000
2	Ship Repair	10191729000	10191729000
3	Unallocated	20470113000	20470113000
	Total Segment Liabilities	74348403000	74348403000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	74348403000	74348403000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	As per the notes attached to the Financial Results uploaded to the Stock Exchange website.

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
1	Remeasurement of defined employee benefit obligations	-27171000	-29160000
2	Changes in fair value of FVTOCI equity instruments	514000	671000
	Total Amount of items that will not be reclassified to profit and loss	-26657000	-28489000
2	Income tax relating to items that will not be reclassified to profit or loss	-6833000	-7339000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gains/(losses) on cash flow hedging instruments	-265454000	6596000
	Total Amount of items that will be reclassified to profit and loss	-265454000	6596000
4	Income tax relating to items that will be reclassified to profit or loss	-66809000	1660000
5	Total Other comprehensive income	-218469000	-16214000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			11338454000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			364493000
	Adjustments for decrease (increase) in inventories			-7922572000
	Adjustments for decrease (increase) in trade receivables, current			-8685334000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			4082455000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			836437000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-144093000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-132138000
	Adjustments for dividend income			40452000
	Adjustments for interest income			1920315000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1825000
	Other adjustments to reconcile profit (loss)			995559000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-12567785000
	Net cash flows from (used in) operations			-1229331000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1461178000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-2690509000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			3572000
	Purchase of property, plant and equipment			3850202000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			7278000
	Interest received			2213578000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			7756308000
	Net cash flows from (used in) investing activities	6130534000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			292697000
	Dividends paid			2565038000
	Interest paid			20118000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			87838000
	Net cash flows from (used in) financing activities			-2790015000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			650010000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			650010000
	Cash and cash equivalents cash flow statement at beginning of period			2458327000
	Cash and cash equivalents cash flow statement at end of period			3108337000