Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Accuracy Shipping Ltd
Quarter-by-quarter operating performance
| Dec 2022 | Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 212.82 | 177.55 | 142.14 | 207.37 | 187.47 | 171.35 | 202.17 | 253.15 | 254.24 | 236.50 | 161.69 | 190.50 | 157.54 |
| Expenses + | 205.13 | 165.52 | 139.42 | 204.92 | 183.05 | 156.91 | 193.20 | 246.51 | 246.88 | 229.37 | 156.46 | 183.71 | 151.02 |
| Operating Profit | 7.69 | 12.03 | 2.72 | 2.45 | 4.42 | 14.44 | 8.97 | 6.64 | 7.36 | 7.13 | 5.23 | 6.79 | 6.52 |
| OPM % | 3.61% | 6.78% | 1.91% | 1.18% | 2.36% | 8.43% | 4.44% | 2.62% | 2.89% | 3.01% | 3.23% | 3.56% | 4.14% |
| Other Income + | 0.65 | -0.24 | 0.29 | 0.66 | -0.37 | 0.05 | 0.22 | 0.37 | 0.19 | 0.28 | 0.74 | 0.33 | 0.21 |
| Interest | 3.54 | 2.21 | 3.02 | 2.74 | 2.71 | 2.79 | 2.81 | 3.09 | 3.21 | 3.05 | 2.86 | 3.42 | 3.02 |
| Depreciation | 3.54 | 3.14 | 3.02 | 3.20 | 3.31 | 3.46 | 2.82 | 3.01 | 2.91 | 3.42 | 2.53 | 2.53 | 2.68 |
| Profit before tax | 1.26 | 6.44 | -3.03 | -2.83 | -1.97 | 8.24 | 3.56 | 0.91 | 1.43 | 0.94 | 0.58 | 1.17 | 1.03 |
| Tax % | 107.94% | 11.34% | 23.10% | -26.50% | 46.70% | -11.29% | 30.62% | 51.65% | 32.17% | 18.09% | 31.03% | 48.72% | 33.98% |
| Net Profit + | -0.10 | 5.71 | -3.72 | -2.08 | -2.89 | 9.18 | 2.48 | 0.44 | 0.97 | 0.77 | 0.41 | 0.60 | 0.69 |
| EPS in Rs | -0.01 | 0.38 | -0.25 | -0.14 | -0.19 | 0.61 | 0.16 | 0.03 | 0.06 | 0.05 | 0.03 | 0.04 | 0.05 |
Financials of Accuracy Shipping Ltd
Annual income statement trend
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM | |
|---|---|---|---|---|---|---|---|---|
| Sales + | 339 | 348 | 375 | 824 | 877 | 708 | 945 | 746 |
| Expenses + | 314 | 320 | 345 | 776 | 842 | 684 | 915 | 721 |
| Operating Profit | 25 | 28 | 30 | 48 | 35 | 24 | 31 | 26 |
| OPM % | 7% | 8% | 8% | 6% | 4% | 3% | 3% | 3% |
| Other Income + | 5 | 1 | 1 | 2 | 1 | 1 | 1 | 2 |
| Interest | 5 | 8 | 6 | 10 | 12 | 12 | 13 | 12 |
| Depreciation | 12 | 16 | 12 | 13 | 12 | 13 | 12 | 11 |
| Profit before tax | 12 | 5 | 13 | 27 | 12 | 0 | 7 | 4 |
| Tax % | 34% | 24% | 29% | 32% | 32% | -16% | 32% | |
| Net Profit + | 8 | 4 | 9 | 18 | 8 | 0 | 5 | 2 |
| EPS in Rs | 0.54 | 0.27 | 0.59 | 1.20 | 0.55 | 0.03 | 0.31 | 0.17 |
| Dividend Payout % | 0% | 0% | 0% | 416% | 0% | 0% | 0% |
Financials of Accuracy Shipping Ltd
Capital structure and asset base
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Sep 2025 | |
|---|---|---|---|---|---|---|---|---|
| Equity Capital | 15 | 15 | 15 | 15 | 15 | 15 | 15 | 15 |
| Reserves | 54 | 58 | 67 | 93 | 101 | 101 | 106 | 107 |
| Borrowings + | 67 | 78 | 90 | 117 | 109 | 109 | 130 | 131 |
| Other Liabilities + | 28 | 29 | 27 | 75 | 62 | 53 | 64 | 52 |
| Total Liabilities | 164 | 180 | 199 | 300 | 286 | 278 | 315 | 305 |
| Fixed Assets + | 60 | 51 | 55 | 56 | 74 | 70 | 66 | 65 |
| CWIP | 0 | 3 | 0 | 5 | 0 | 0 | 0 | 0 |
| Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Assets + | 104 | 126 | 144 | 240 | 212 | 208 | 250 | 240 |
| Total Assets | 164 | 180 | 199 | 300 | 286 | 278 | 315 | 305 |
Financials of Accuracy Shipping Ltd
Operating, investing and financing cash movement
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 0 | 0 | 17 | -19 | 46 | 28 | 1 |
| Cash from Investing Activity + | 0 | -9 | -13 | -11 | -25 | -9 | -10 |
| Cash from Financing Activity + | 0 | 8 | 1 | 27 | -21 | -19 | 9 |
| Net Cash Flow | 0 | -1 | 4 | -3 | 0 | 0 | -0 |
| Free Cash Flow | 0 | -10 | 3 | -31 | 21 | 19 | -7 |
| CFO/OP | 0% | 1% | 69% | -23% | 141% | 115% | 9% |
Financials of Accuracy Shipping Ltd
Working capital efficiency and return ratios
| Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | |
|---|---|---|---|---|---|---|---|
| Debtor Days | 91 | 102 | 103 | 60 | 44 | 60 | 56 |
| Inventory Days | 55 | 46 | 29 | 26 | |||
| Days Payable | 158 | 58 | 63 | 76 | |||
| Cash Conversion Cycle | 91 | 102 | 103 | -43 | 33 | 26 | 6 |
| Working Capital Days | 45 | 64 | 65 | 37 | 21 | 34 | 18 |
| ROCE % | 9% | 12% | 18% | 11% | 5% | 8% |