INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ABSMARINE
MSEI Symbol NOTLISTED
ISIN INE0QRV01016
Name of Company ABS Marine Services Limited
Type of company SME
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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Single segment
Description of single segment Shipping
Start date and time of board meeting 26-May-2025   16:30:00
End date and time of board meeting 26-May-2025   19:00:00
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 — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 997998000 1798521000
Other income 25357000 44614000
Total Income 1023355000 1843135000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 43517000 77023000
(e) Finance costs 29605000 55629000
(f) Depreciation and amortisation expense 64720000 125663000
(g) Other Expenses
1 Other Expenses 623779000 1219669000
Total other expenses 623779000 1219669000
Total expenses 761621000 1477984000
3 Profit before exceptional and extraordinary items and tax 261734000 365151000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 261734000 365151000
6 Extraordinary items 0 0
7 Profit before tax 261734000 365151000
8 Tax Expense
Current tax 44138000 72948000
Deferred tax 26038000 19660000
Total tax expenses 70176000 92608000
9 Net Profit Loss for the period from continuing operations 191558000 272543000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 191558000 272543000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 191558000 272543000
17 Details of equity share capital
Paid-up equity share capital 2455000000000 2455000000000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 2058978000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.1 11.44
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 365151000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0
Adjustments for depreciation and amortisation expense 125663000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 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 to profit (loss) 125663000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables -234620000
Adjustments for decrease (increase) in other current assets 126910000
Adjustments for increase (decrease) in trade payables 29104000
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for provisions 316000
Total adjustments for working capital -78290000
Total adjustments for reconcile profit (loss) 47373000
Net cash flows from (used in) operations 412524000
Dividends received 0
Interest paid 55629000
Interest received -39734000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 131752000
Net cash flows from (used in) operating activities before extraordinary items 448913000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 448913000
4 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 1076000
Purchase of property plant and equipment 0
Proceeds from sales of intangible assets 0
Purchase of intangible 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 39734000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2386361000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -2345551000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -2345551000
Cash flows from used in financing activities
Proceeds from issuing shares 862269000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Dividends paid 0
Interest paid 55629000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 1118706000
Net cash flows from (used in) financing activities before extraordinary items 1925346000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 1925346000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 28708000
6 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 28708000
Cash and cash equivalents cash flow statement at beginning of period 13555000
Cash and cash equivalents cash flow statement at end of period 42263000


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
Equity and liabilities
1 Shareholders' funds
Share capital 245500000
Reserves and surplus 2058978000
Money received against share warrants
Total shareholders' funds 2304478000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest 97656000
5 Non-current liabilities
Long-term borrowings 1386902000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account
Other long-term liabilities 75000
Long-term provisions 11094000
Total non-current liabilities 1398071000
6 Current liabilities
Short-term borrowings 397143000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 719000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 43381000
Total Trade payable 44100000
Other current liabilities 67292000
Short-term provisions 13992000
Total current liabilities 522527000
Total equity and liabilities 4322732000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 1832786000
Producing properties
Intangible assets 893000
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 1833679000
ii Non-current investments 0
v Deferred tax assets (net) 77872000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 100313000
viii Other non-current assets 80092000
Total non-current assets 2091956000
Current assets
Current investments 126695000
Inventories 0
Trade receivables 555210000
Cash and cash equivalents 1219817000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 329054000
Other current assets
Total current assets 2230776000
Total assets 4322732000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 N.C.RAJAGOPAL & CO Yes 30-Sep-2025