Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol ACCURACY
MSEI Symbol NOTLISTED
ISIN INE648Z01023
Name of company ACCURACY SHIPPING 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 30-May-2025   19:30:00
End date and time of board meeting 30-May-2025   22:15:00
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 2025-05-30
Indicate Company website link for updated RPT policy of the Company https://www.aslindia.net/corporate-governance/policies-code-of-conduct-terms-conditions-etc-.html
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
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 2330950000 9417180000
Other income 2770000 10450000
Total income 2333720000 9427630000
2 Expenses
(a) Cost of materials consumed 1585920000 6621660000
(b) Purchases of stock-in-trade 580550000 2147880000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 11340000 19090000
(d) Employee benefit expense 46080000 186160000
(e) Finance costs 30460000 121560000
(f) Depreciation, depletion and amortisation expense 34170000 121540000
(f) Other Expenses
1 Other expenses 36320000 142900000
Total other expenses 36320000 142900000
Total expenses 2324840000 9360790000
3 Total profit before exceptional items and tax 8880000 66840000
4 Exceptional items 0 0
5 Total profit before tax 8880000 66840000
6 Tax expense
7 Current tax 2070000 22320000
8 Deferred tax -550000 -960000
9 Total tax expenses 1520000 21360000
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 7360000 45480000
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 7360000 45480000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 7360000 45480000
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 150560000 150560000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 1048330000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.05 0.3
Diluted earnings (loss) per share from continuing operations 0.05 0.3
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 0.05 0.3
Diluted earnings (loss) per share from continuing and discontinued operations 0.05 0.3
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 610250000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 41840000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 8980000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 225770000
Total non-current financial assets 234750000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 886840000
2 Current assets
Inventories 155640000
Current financial asset
Current investments 0
Trade receivables, current 1432660000
Cash and cash equivalents 23800000
Bank balance other than cash and cash equivalents 126830000
Loans, current 0
Other current financial assets 0
Total current financial assets 1583290000
Current tax assets (net) 0
Other current assets 506700000
Total current assets 2245630000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3132470000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 150560000
Other equity 1048330000
Total equity attributable to owners of parent 1198890000
Non controlling interest
Total equity 1198890000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 216220000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 45940000
Total non-current financial liabilities 262160000
Provisions, non-current 10830000
Deferred tax liabilities (net) 11520000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 284510000
Current liabilities
Current financial liabilities
Borrowings, current 1087890000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14210000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 428450000
Total Trade payable 442660000
Other current financial liabilities 5620000
Total current financial liabilities 1536170000
Other current liabilities 90580000
Provisions, current 0
Current tax liabilities (Net) 22320000
Deferred government grants, Current
Total current liabilities 1649070000
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 1933580000
Total equity and liabilites 3132470000
Disclosure of notes on assets and liabilities



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 Logistics 1702000000 7077640000
2 Sale of Commercial Vehicle 565830000 2038980000
3 Sale of Petrol and Petroleum products 167830000 689860000
4 Others 2760000 10450000
Total Segment Revenue 2438420000 9816930000
Less: Inter segment revenue 104690000 104690000
Revenue from operations 2333730000 9427630000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Logistics 26720000 141540000
2 Sale of Commercial Vehicle 3900000 10290000
3 Sale of Petrol and Petroleum products 8760000 36570000
4 Others 0 0
Total Profit before tax 39380000 188400000
i. Finance cost 30500000 30500000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 8880000 66840000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Logistics 2300460000 2300460000
2 Sale of Commercial Vehicle 740370000 740370000
3 Sale of Petrol and Petroleum products 88120000 88120000
4 Others 0 0
Total Segment Asset 3128950000 3128950000
Un-allocable Assets 0 0
Net Segment Asset 3128950000 3128950000
4 Segment Liabilities
Segment Liabilities
1 Logistics 1091330000 1091330000
2 Sale of Commercial Vehicle 762210000 762210000
3 Sale of Petrol and Petroleum products 53470000 53470000
4 Others 0 0
Total Segment Liabilities 1907010000 1907010000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1907010000 1907010000
Disclosure of notes on segments



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
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
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 66840000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 110770000
Adjustments for decrease (increase) in inventories 20620000
Adjustments for decrease (increase) in trade receivables, current -289340000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 89420000
Adjustments for decrease (increase) in other non-current assets -200300000
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 66230000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 46950000
Adjustments for increase (decrease) in other non-current liabilities -5620000
Adjustments for depreciation and amortisation expense 121540000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -280000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1210000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 0
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 0
Other adjustments to reconcile profit (loss) 0
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) -38800000
Net cash flows from (used in) operations 28040000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 22320000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 5720000
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 0
Purchase of property, plant and equipment 73850000
Proceeds from sales of investment property 0
Purchase of investment property 35470000
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 0
Interest received 8030000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 10000
Net cash flows from (used in) investing activities -101280000
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 -211240000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 118810000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 92430000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3130000
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 -3130000
Cash and cash equivalents cash flow statement at beginning of period 26930000
Cash and cash equivalents cash flow statement at end of period 23800000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Lahoti & Lahoti Yes 31-May-2028


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 ACCURACY SHIPPING LIMITED JAYANT LOGISTICS PVT LTD SUBSIDIARY Sale of goods or services 40000000 Wholy owned subsidary of Company 22140000 0 0
2 ACCURACY SHIPPING LIMITED JAYANT LOGISTICS PVT LTD SUBSIDIARY Purchase of goods or services 40000000 Wholy owned subsidary of Company 1550000 13940000 19260000
3 ACCURACY SHIPPING LIMITED A.R.S. LINERS (INDIA) PVT LTD UNDER SAME MANAGEMENT Sale of goods or services 200000000 Transaction at arm Length price 1330000 0 0
4 ACCURACY SHIPPING LIMITED A.R.S. LINERS (INDIA) PVT LTD UNDER SAME MANAGEMENT Purchase of goods or services 200000000 Transaction at arm Length price 88040000 12320000 0
5 ACCURACY SHIPPING LIMITED NAISHA EMPTY PARK PVT LTD UNDER SAME MANAGEMENT Purchase of goods or services 10000000 Transaction at arm Length price 2930000 1110000 610000
6 ACCURACY SHIPPING LIMITED JAYANT & CO. UNDER SAME MANAGEMENT Purchase of goods or services 200000000 Transaction at arm Length price 11280000 25870000 0
7 ACCURACY SHIPPING LIMITED A.R.S. INTERNATIONAL PVT LTD UNDER SAME MANAGEMENT Purchase of goods or services 150000000 Transaction at arm Length price 400000 910000 0
8 ACCURACY SHIPPING LIMITED A.R.S. INTERNATIONAL PVT LTD UNDER SAME MANAGEMENT Purchase of fixed assets 150000000 Transaction at arm Length price 18650000 0 0
9 ACCURACY SHIPPING LIMITED RAMA TRIPATHI PROMOTER DIRECTOR Remuneration 4800000 As per performance evaluation 2400000 0 0
10 ACCURACY SHIPPING LIMITED VINAY TRIPATHI PROMOTER DIRECTOR Remuneration 4800000 As per performance evaluation 2400000 0 0
11 ACCURACY SHIPPING LIMITED ASHISH LALWANI KEY MANAGERIAL PERSONEL Remuneration 900000 As per performance evaluation 410000 0 0
12 ACCURACY SHIPPING LIMITED SHIVANI PALAN KEY MANAGERIAL PERSONEL Remuneration 800000 As per performance evaluation 350000 0 0
13 ACCURACY SHIPPING LIMITED NAISHA EMPTY PARK PVT LTD UNDER SAME MANAGEMENT Sale of goods or services 10000000 Transaction at arm Length price 80000 0 0
Total value of transaction during the reporting period 151960000