Board approves results for quarter and half year ended 30 September 2026; review conclusion unmodified
Board of Accuracy Shipping met on 07 Nov 2026 and approved the unaudited standalone and consolidated results for the quarter and half year ended 30 September 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 1,804.37 | 1,905.01 | −5.3% | 1,408.05 | +28.1% |
| Total income | 1,805.86 | 1,908.27 | −5.4% | 1,410.91 | +28% |
| Profit before tax | 21.68 | 11.70 | +85.3% | 4.43 | +389% |
| Profit after tax | 11.01 | 5.97 | +84.4% | 3.43 | +221% |
| Total comprehensive income | 11.01 | 5.97 | +84.4% | 3.43 | +221% |
| Basic EPS | 0.07 | 0.04 | +75% | 0.03 | +133% |
- Profit after tax YoY change
- +84.4%
- Period
- Quarter ended 30-Sep-2026 (Unaudited)
Auditor's review
Conclusion: Unmodified
What the board approved
- The meeting was held on Saturday, 07 November 2026, from 04:30 P.M. to 06:40 P.M.
- The board approved the standalone and consolidated unaudited financial results for the quarter and half year ended 30 September 2026.
- The results are signed by Vinay Tripathi, Managing Director, and Shivani Palan, Company Secretary & Compliance Officer.
Auditor's review conclusion
Data & Co., Chartered Accountants (FRN 105013W), reviewed both sets of results, with reports signed by CA Lokesh Khadaria. The conclusion is unmodified: nothing came to the auditor's attention that causes them to believe the statements contain a material misstatement. A limited review is narrower in scope than a full audit and no audit opinion is expressed.
Standalone results (Rs in Mn; quarter ended 30 Sep 2026 vs 30 Sep 2025)
- Revenue from operations: 1,700.02 vs 1,887.49 (1,370.70 in the quarter ended 30 Jun 2026)
- Total income: 1,701.25 vs 1,890.62
- Total expenses: 1,694.17 vs 1,878.43
- Profit before tax: 7.08 vs 12.19
- Net Profit/(Loss) for the period: 3.39 vs 8.02
- Half year: Revenue from operations 3,070.72 and Net Profit 8.99; Basic EPS 0.06 for the half year and 0.02 for the quarter
Consolidated results (Rs in Mn; quarter ended 30 Sep 2026 vs 30 Sep 2025)
- Revenue from operations: 1,804.37 vs 1,905.01 (1,408.05 in the quarter ended 30 Jun 2026)
- Total income: 1,805.86 vs 1,908.27
- Profit before tax: 21.68 vs 11.70
- Profit for the period: 11.01 vs 5.97
- Half year: Revenue from operations 3,212.42 and Profit for the period 14.44; Basic EPS 0.07 for the quarter
What the consolidated set includes
- Jayant Logistics Private Limited (wholly owned subsidiary)
- A.R.S. Liners (India) Private Limited (partly owned subsidiary)
- A.R.S. Terminals (India) Private Limited (partly owned subsidiary)
Segment picture for the quarter (Rs in Mn)
- Revenue: Logistics Services 1,170.71; Sale of Commercial Vehicle 511.44; Sale of Petroleum & Petroleum Products 45.69; Others 1.23
- Segment EBIT: Logistics Services 42.15; Sale of Commercial Vehicle 0.44; Sale of Petroleum & Petroleum Products (0.86)
Standalone balance sheet as at 30 September 2026 (Rs in Mn)
- Total assets 3,150.81 vs 2,884.58 as at 31 March 2026
- Total equity 1,239.52, of which equity share capital is 150.56
- Non-current borrowings 309.32; current borrowings 1,059.68
- Trade receivables 1,290.83; inventories 233.88
Standalone cash flow for the half year (Rs in Mn)
- Net cash from operating activities 26.30
- Net cash used in investing activities 97.88
- Net cash from financing activities 76.11
- Cash and cash equivalents at the end of the period 27.57
How to read standalone vs consolidated
Standalone reflects only the parent company, while consolidated adds the subsidiaries. The standalone Net Profit/(Loss) for the period of 3.39 and the consolidated Profit for the period of 11.01 therefore measure different scopes and are best compared with their own year-ago figures rather than with each other.
Also from Accuracy Shipping
Board meeting on 07 November 2026 to consider and approve September quarter results
3 Nov 2026
Shareholders approve appointment of Ms. Astha Dhanotiya as Independent Director for 5 years
1 Oct 2026
More numbers
- Standalone revenue from operations, quarter ended 30 Sep 20261,700.02 (Rs in Mn)
- Standalone net profit for the period, quarter ended 30 Sep 20263.39 (Rs in Mn)
- Standalone revenue from operations, quarter ended 30 Sep 20251,887.49 (Rs in Mn)
- Standalone net profit for the period, quarter ended 30 Sep 20258.02 (Rs in Mn)
- Consolidated revenue from operations, quarter ended 30 Sep 20261,804.37 (Rs in Mn)
- Consolidated profit for the period, quarter ended 30 Sep 202611.01 (Rs in Mn)
- Consolidated profit for the period, quarter ended 30 Sep 20255.97 (Rs in Mn)
- Consolidated revenue from operations, half year ended 30 Sep 20263,212.42 (Rs in Mn)
- Total income, latest quarter1,805.86 (Rs in Mn)
- Total income, year-ago quarter1,908.27 (Rs in Mn)
- Total income, previous quarter1,410.91 (Rs in Mn)
- Profit after tax, latest quarter11.01 (Rs in Mn)
- Profit after tax, year-ago quarter5.97 (Rs in Mn)
- Profit after tax, previous quarter3.43 (Rs in Mn)
- Total comprehensive income, latest quarter11.01 (Rs in Mn)
- Total comprehensive income, year-ago quarter5.97 (Rs in Mn)
- Total comprehensive income, previous quarter3.43 (Rs in Mn)
- Revenue from operations, latest quarter1,804.37 (Rs in Mn)
- Revenue from operations, year-ago quarter1,905.01 (Rs in Mn)
- Revenue from operations, previous quarter1,408.05 (Rs in Mn)
- Profit before tax, latest quarter21.68 (Rs in Mn)
- Profit before tax, year-ago quarter11.70 (Rs in Mn)
- Profit before tax, previous quarter4.43 (Rs in Mn)
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