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SHIPPING LINES LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-01-21INRLakhsQuarterlyThird quarterMulti segment2026-02-1314:30:002026-02-1317:40:00Not applicable2025-10-012025-12-31UnauditedConsolidated1324600000216000001346200000000327400000662000002615000009355000001590600000-2444000000-244400000300000860000089000000-2533000000000-253300000-15900000-269200000000021960000010-11.52-11.5200-11.52-11.52Select explanatory notes to the statement of unaudited consolidated financial results for the quarter and year to date period ended December 31 2025 <BR> 1 The statement of unaudited consolidated financial results Consolidated Financial Results for the quarter and year to date period ended December 31 2025 has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard referred to as IndAS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India These were reviewed by the Audit Committee and approved by the Board of Directors at its meetings held on February 13 2026 <BR> 2 The Statutory Auditors of the Company have reviewed the Consolidated Financial Results <BR> 3 During the quarter the Parent acquired 100 percent equity ownership in Transworld Integrated Logistek Private Limited TILPL and Transworld Logistics Private Limited TLPL on 31 December 2025 for total consideration of INR 2441 Lakhs and INR 225 Lakhs respectively Consequent to the above acquisition both entities have become wholly owned subsidiaries of the Parent with effect from 11 December 2025 <BR> The transfer of share capital has been carried out between companies under common control Accordingly the Company has accounted for the acquisition in Consolidated Financial Results using the pooling of interests method as prescribed under Appendix C to Ind AS 103 Business Combinations of Entities under Common Control read with INDAS 110 consolidated financial statements during the quarter ended 31 December 2025 This has resulted in negative capital reserve on consolidation of INR 2512 lakhs <BR> Legal Acquisition Date is 11 December 2025 and the Effective Date for the purpose of consolidation is taken as 1 April 2024 in accordance with IndAS 103 Therefore comparative figures for the quarter and year to date ended 31 December 2024 year ended March 31 2025 and quarter ended September 30 2025 have been restated in the consolidated financial results Summary of such changes are as follows <BR> Rs in Lakhs except for earnings and dividend per share <BR> Particulars 3 months ended Year to date ended Year ended <BR> 30Sep25 31Dec24 31Dec24 31Mar25 <BR> As historically reported <BR> Profit or Loss for the period or year Rs in Lakhs 916 1529 3841 3390 <BR> Total comprehensive income or loss Rs in Lakhs 1936 1176 3538 3380 <BR> Basic and Dilutive Earnings per share not annualised in Rs -4.17 6.96 -17.49 15.44 <BR> As reported in the Statement <BR> Profit or Loss for the period or year Rs in Lakhs 1125 1476 3378 2793 <BR> Total comprehensive income or loss Rs in Lakhs 2145 1123 3075 2783 <BR> Basic and Dilutive Earnings per share not annualised in Rs -5.12 6.72 -15.38 12.72 <BR> 4 Pursuant to the notification of the new Labour Codes by the Government of India viz the Code on Wages 2019 the Code on Social Security 2020 the Industrial Relations Code 2020 and the Occupational Safety Health and Working Conditions Code 2020 collectively referred to as the New Labour Codes with effect from 21 November 2025 and pending issuance of the detailed Rules the Group has reassessed its employee benefit obligations based on the revised definition of wages and expanded eligibility criteria under the New Labour Codes Based on actuarial valuation and managements best estimates the Group recognized an incremental gratuity expense of Rs146 lakhs being past service cost as employee benefit expenditure during the quarter and nine months ended 31 December 2025 The impact on other employee benefit obligations is not material and the Group continues to monitor developments and will review its estimates as further clarifications and Rules are notified <BR> 5 Previous years or periods figures have been regrouped or reclassified wherever necessary to confirm to the current periods classification <BR> 6 These Consolidated Financial Results will be available on the Bombay Stock Exchange website URL wwwbseindiacomcorporateshtml The National Stock Exchange website URL wwwnseindiacomcorporateshtml and on the Companys website URL httpswwwtransworldcomtransworldshippinglinesfinancialperformance <BR> For Transworld Shipping Lines Limited <BR> Formerly known as Shreyas Shipping and Logistics Limited <BR> Capt Milind Patankar <BR> Managing Director <BR> DIN 02444758 <BR> Date February 13 2026 <BR> Place Navi Mumbai2025-04-012025-12-31UnauditedConsolidated4132400000723000004204700000000102690000020260000074750000026998000004676800000-47210000039800000-4323000001180000011500000233000000-455600000000100000-455500000-122200000-577700000000021960000010-20.74-20.7400-20.74-20.74Fuel, lube oil and fresh water83600000Stores and spares108600000Freight forward expense400500000Other operation cost278000000Other expenses64800000Fuel, lube oil and fresh water317000000Stores and spares391100000Freight forward expense1062600000Other operation cost735600000Other expenses193500000Shipping824000000Freight Forwarding492700000Others37000000Shipping2753800000Freight Forwarding1312000000Others12740000013537000004193200000291000006080000013246000004132400000Shipping-129200000Freight Forwarding82700000Others6100000Shipping-107100000Freight Forwarding219900000Others19900000-4040000013270000066200000202600000137800000362300000-244400000-432200000Shipping10785800000Freight Forwarding802400000Others7340000011661600000430000011665900000Shipping3616600000Freight Forwarding849000000Others524000004518000000045180000001 The Group operates in three business viz Shipping freight forwarding and agency <BR> 2 Shipping comprises Charter hire and ocean freight income <BR> 3 Freight forwarding comprises Air services and sea shipping services <BR> Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the Groups performance and allocates resources based on an of various analysis performance indicators by business segments <BR> Accordingly information has been presented along these business segments The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual segmentsAmount of items that will not be reclassified to profit and loss-5300000-5300000Amount of items that will not be reclassified to profit and loss-5300000-530000000Items that will be reclassified to profit and loss-10600000-10600000Items that will be reclassified to profit and loss-116900000-11690000000-15900000-122200000