0000002025-04-012025-09-300000002025-09-300000002025-03-310000002025-04-012025-09-30in-capmkt:OtherExpenses1Member0000002025-04-012025-09-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000ABSMARINENOTLISTEDINE0QRV01016ABS Marine Services LimitedSMEEquity2025-04-012026-03-312025-11-122025-11-06INRLakhsHalf YearlyHalf yearlySingle segmentShipping2025-11-1215:30:002025-11-1217:30:00trueCash Flow IndirectDeclaration of unmodified opinion2025-04-012025-09-30UnauditedConsolidated1360367000349540001395321000000398880001286690001281130007722320001068902000326419000032641900003264190007500000560300013103000313316000000313316000003133160002455000001012.6212.62000Notes to the Consolidated Financial Results for the year ended 31 March 2025 <BR> <BR> 1 The above Consolidated unaudited financial results which are published in accordance with Regulations 33 of SEBI (Listing Obligation & Disclosure Requirements), 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on November 12, 2025. The Financial results have been prepared in accordance with the Accounting Standards (“AS”) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of Companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. <BR> <BR> 2 As per Ministry of Corporate Affairs Notification dated February 16, 2015, Companies whose securities are listed on SME Exchange as referred to in Chapter XB of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009 [ICDR, 2009] are exempted from the compulsory requirement of adoption of Ind AS. <BR> <BR> 3 "For the year ended March, 2025, the Company has issued 65,50,000 Equity share of Rs.10/- each at a premium of Rs.137/- each by way of Initial Public Offer <BR> (""IPO"") and got listed on Emerge Platform of National Stock Exchange of India Limited on 21st May, 2024. " <BR> <BR> The Company has partly utilised proceeds from IPO as per Object clause of the prospectus dated May 16, 2025 as detailed below: <BR> Sl No Objective of the Issue Amount Alloted for the Object Amount utilised till 30th September, 2025 Amount unutilised till 30th September, 2025 <BR> 1 Acquistion of offshore vessel 5,500.00 5,500.00 NIL <BR> 2 working capital requirements 2,500.00 2,500.00 NIL <BR> 3 General Corporate Purpose 1,128.50 1,128.50 NIL <BR> <BR> 4 The Company has only one Segment , Shipping Services. Hence Segment Reporting is not applicable. <BR> <BR> 5 The Company has adopted Straight Line Method for depreciating its Assets, which better represents the position of Assets, vis-a-vis our business and is also aligned with methodology prevalent in the Shipping industry, thereby enhancing comparability. <BR> <BR> 6 The company has made an application to opt for the Tonnage Tax Scheme, given its inherent benefits available under Chapter XII-G of the Income Tax Act, 1961 and the effective tax rate has been arrived at accordingly. <BR> <BR> 7 Figures of the half year ended 31st March 2025 are the balancing figures between Audited figures in respective of full financial year and published year to date as on 30th September 2024 <BR> <BR> 8 Previous period's figures have been regrouped/ reclassified whereever required. <BR> <BR> 9 The above financial results of the Company are available on the Company's website (www.absmarine.com) and the National Stock Exchange of India Limited(NSE) (www.nseindiacorn), where the shares of the Company are listed. <BR> <BR> <BR> For and on behalf of the Board of Directors <BR> ABS MARINE SERVICES LIMITED <BR> <BR> <BR> CAPT.PALLIYIL NARAYANAN BALACHANDRAN <BR> CHIARMAN & MANAGING DIRECTOR <BR> DIN: 00205686 <BR> Place: Chennai <BR> Date: 12-11-2025 <BR> <BR> Other Expenses7722320002455000002370304000261580400001011030003155567000750001109400031667360003514900003200019288000019291200023011500023060007768230006660466000504326800085500050441230000722690001074670001026700052341260001039420000933346000161758000022729400014263400006660466000128699000128113000000000002568120000-3781360001017600001502690001628220000367150002935270006199460000-113711000-693100030672000-8523600061081800000610818000000000000333855700000000006931000010573910000-227423500000-2274235000000176866500000128669000001639996000001639996000-234210000-234210004226400018843000UnauditedtrueN.C.RAJAGOPAL & COtrue2028-09-30