ABSMARINE2025-10-012026-03-31ABSMARINE2026-03-31ABSMARINE2025-03-31ABSMARINE2025-04-012026-03-31ABSMARINE2025-10-012026-03-31in-capmkt:OtherExpenses1MemberABSMARINE2025-04-012026-03-31in-capmkt:OtherExpenses1MemberABSMARINE2026-03-31OtherLongTermLiabilitiesDomain1ABSMARINE2026-03-31OtherCurrentLiabilitiesDomain1ABSMARINE2026-03-31OtherNoncurrentAssetsDomain1ABSMARINE2025-10-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000ABSMARINENOTLISTEDINE0QRV01016ABS Marine Services LimitedSMEEquity2025-04-012026-03-312026-05-212026-05-14INRLakhsHalf YearlyYearlySingle segmentShipping2026-05-2115:30:002026-05-2118:00:00trueCash Flow IndirectDeclaration of unmodified opinion2025-10-012026-03-31AuditedConsolidated1830914000212000183112600000057084000179890000225226000831757000129395700053716900005371690000537169000355380006992000425300004946390000004946390000453100049917000024550000000001019.9619.96000Notes to the Consolidated Financial Results for the year ended 31 March 2026 <BR> <BR> 1 The above 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 May 21, 2026. 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. The Statutory auditors of the company have expressed an unmodified Opinion on these financial results. <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 The Group 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> 4 The Holding Company has obtained approval under the Tonnage Tax Scheme in accordance with the provisions of the Income Tax Act, 1961, and accordingly, income tax in respect of qualifying vessels is computed under the said scheme <BR> <BR> 5 The Group has only one Segment, Shipping Services. Hence Segment Reporting is not applicable. <BR> <BR> 6 Figures of Previous period’s have been regrouped, wherever necessary, to conform to the current period's classification. <BR> <BR> 7 Figures of the half year ended 31st March are the balance between the audited figures in respect of the full financial year and the published year to date figure upto 30th September of the respective financial year which were subjected to limitied review. <BR> <BR> 8 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: 21-05-20262025-04-012026-03-31AuditedConsolidated319128100035167000322644800000096972000308559000353339000160399000023628600008635880000863588000086358800043038000125950005563300080795500000080795500007978000815933000245500000000010032.5932.59000Other Expenses831757000Other Expenses1603990000245500000286533300003110833000001056340003311069000007500012810000332395400046115400001068980001068980003070740001468000876594000741701500050160730000812000014187000050310720000652770000621623000170830005735055000132112000098436000048343800008205000016819600007417015000Other Long Term Liabilities75000Other Current Liabilities307074000Other Non Current Assets170830000353339000000000003533390000-42915000024700400062798000239782000-1080800010962600046296500013265530000-187340000430380003739730001676222000001676222000000541700000000355073200000000001873400002146480000-332276700000-3322767000000192416700000308559000001615608000001615608000-309370000-309370004226400011327000AuditedtrueN.C.RAJAGOPAL & COtrue2028-09-30