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 Consolidated
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



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 Consolidated Consolidated
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 2365000000 9460630000
Other income 2800000 10520000
Total income 2367800000 9471150000
2 Expenses
(a) Cost of materials consumed 1619350000 6662500000
(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 186830000
(e) Finance costs 30460000 121560000
(f) Depreciation, depletion and amortisation expense 34170000 121570000
(f) Other Expenses
1 Other Expenses 36400000 143310000
Total other expenses 36400000 143310000
Total expenses 2358350000 9402740000
3 Total profit before exceptional items and tax 9450000 68410000
4 Exceptional items 0 0
5 Total profit before tax 9450000 68410000
6 Tax expense
7 Current tax 2280000 22840000
8 Deferred tax -550000 -950000
9 Total tax expenses 1730000 21890000
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 7720000 46520000
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 7720000 46520000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 7720000 46520000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7720000 46520000
Total profit or loss, attributable to non-controlling interests 0 0
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 150600000 150600000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 1057330000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.05 0.31
Diluted earnings (loss) per share from continuing operations 0.05 0.31
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 0.31
Diluted earnings (loss) per share from continuing and discontinued operations 0.05 0.31
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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 610540000
Capital work-in-progress
Investment property
Goodwill 0
Other intangible assets 44780000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 225790000
Total non-current financial assets 225790000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 881110000
2 Current assets
Inventories 155640000
Current financial asset
Current investments 0
Trade receivables, current 1454620000
Cash and cash equivalents 23810000
Bank balance other than cash and cash equivalents 127770000
Loans, current 0
Other current financial assets
Total current financial assets 1606200000
Current tax assets (net) 508090000
Other current assets
Total current assets 2269930000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3151040000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 150560000
Other equity 1057330000
Total equity attributable to owners of parent 1207890000
Non controlling interest
Total equity 1207890000
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 10820000
Deferred tax liabilities (net) 11530000
Deferred government grants, Non-current
Other non-current liabilities
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 436910000
Total Trade payable 451120000
Other current financial liabilities 5630000
Total current financial liabilities 1544640000
Other current liabilities 91160000
Provisions, current 0
Current tax liabilities (Net) 22840000
Deferred government grants, Current
Total current liabilities 1658640000
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1943150000
Total equity and liabilites 3151040000
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Logistics Service 1736040000 7121080000
2 Sale of Commercial Vehicle 565830000 2038980000
3 Sale of Petroleum Products 167830000 689860000
4 Others 2790000 10520000
Total Segment Revenue 2472490000 9860440000
Less: Inter segment revenue 104690000 104690000
Revenue from operations 2367800000 9471140000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Logistics Service 27290000 143110000
2 Sale of Commercial Vehicle 3900000 10290000
3 Sale of Petroleum Products 8760000 36570000
4 Others 0 0
Total Profit before tax 39950000 189970000
i. Finance cost 30500000 30500000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 9450000 68410000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Logistics Service 2074510000 2074510000
2 Sale of Commercial Vehicle 601970000 601970000
3 Sale of Petroleum Products 60020000 60020000
4 Others 0 0
Total Segment Asset 2736500000 2736500000
Un-allocable Assets 0 0
Net Segment Asset 2736500000 2736500000
4 Segment Liabilities
Segment Liabilities
1 Logistics Service 1034920000 1034920000
2 Sale of Commercial Vehicle 477790000 477790000
3 Sale of Petroleum Products 10140000 10140000
4 Others 0 0
Total Segment Liabilities 1522850000 1522850000
Un-allocable Liabilities 0 0
Net Segment Liabilities 1522850000 1522850000
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 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
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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 68410000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 110700000
Adjustments for decrease (increase) in inventories 20620000
Adjustments for decrease (increase) in trade receivables, current -300130000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 96450000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -200310000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 69180000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 46620000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 121570000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -270000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -4400000
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) -39970000
Net cash flows from (used in) operations 28440000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 22840000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 5600000
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 35530000
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 8110000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -101270000
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 211250000
Repayments of borrowings 0
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 92440000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -3230000
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 -3230000
Cash and cash equivalents cash flow statement at beginning of period 27040000
Cash and cash equivalents cash flow statement at end of period 23810000





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