abs marine services has announced its audited standalone and consolidated financial results for the year ended March 31, 2026. The Board of Directors approved the results during a meeting held on May 21, 2026. The statutory auditors, M/s. NC Rajagopal & Co, issued an unmodified opinion on the financial statements. The company has complied with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, by publishing advertisement clippings of the audited financial results in Makkal Kural on May 22, 2026, and Financial Express on May 23, 2026.

Consolidated Financial Performance

For the financial year 2025-26, the company reported a consolidated net profit of ₹8,079.55 lakh (₹80.80 crore), a substantial increase of 196.45% from ₹2,725.43 lakh in the previous year. Total income rose to ₹32,264.48 lakh (₹322.64 crore), driven by revenue from operations which grew to ₹31,912.81 lakh from ₹17,985.21 lakh in FY25. Total expenses for the year were recorded at ₹23,628.60 lakh.

The company’s basic and diluted earnings per share (EPS) for the year stood at 32.59, compared to 11.44 in the prior year. For the half-year ended March 31, 2026, the net profit was ₹4,946.39 lakh with revenue from operations at ₹18,309.14 lakh.

Operational Highlights and Margin Expansion

The company reported a significant improvement in profitability metrics, with the EBITDA margin expanding by 1,763 basis points to 47.28% in FY26. For H2 FY26, the EBITDA margin stood at 51.46%, an increase of 1,667 basis points year-on-year. Captain P.B. Narayanan, Managing Director, attributed the growth to the continuous expansion of the asset base and increasing contribution from the owned fleet.

Operational highlights include the successful induction of the Offshore Support Vessel “HADES” into its owned fleet, which strengthens its vessel ownership portfolio and enhances long-term revenue visibility. Additionally, the company marked the delivery of an Offshore Support/Supply Vessel (MPSV) in Q1 FY27, further bolstering its offshore capabilities.

Standalone Financial Results

On a standalone basis, ABS Marine Services reported a net profit of ₹7,804.23 lakh for FY26, up from ₹2,672.35 lakh in FY25. Revenue from operations for the year increased to ₹32,451.29 lakh from ₹17,135.56 lakh in the corresponding previous period. Total expenses amounted to ₹24,541.54 lakh for the year.

The standalone basic and diluted EPS for the year was recorded at 31.79, compared to 11.26 in the previous year. For the half-year ended March 31, 2026, the standalone net profit was ₹4,741.76 lakh.

Financial Position and Cash Flows

The company’s consolidated total assets as of March 31, 2026, stood at ₹74,170.15 lakh, compared to ₹43,227.32 lakh a year ago. Shareholders' funds increased to ₹31,108.33 lakh from ₹23,044.78 lakh. The closing cash and cash equivalents for the year were reported at ₹113.27 lakh.

On the standalone front, total assets grew to ₹70,863.55 lakh from ₹39,645.41 lakh in the previous year. Shareholders' funds rose to ₹31,481.81 lakh from ₹23,677.58 lakh. The net cash flow from operating activities for the standalone entity was ₹14,711.73 lakh for the year.

Key Financial Metrics (Consolidated)

ABS Marine Services Limited has submitted its Structured Digital Database (SDD) compliance certificate for the financial year ended 31st March 2026 to the National Stock Exchange of India Limited. The submission was made on 06th May 2026, pursuant to Regulation 3(5) and 3(6) of the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015 (PIT Regulations). The certificate was signed by Ganesh Saikrisshna, Company Secretary and Compliance Officer (M.No-A72209), on behalf of the company.

Regulatory Context and Applicability

The company, listed on the NSE SME Platform, submitted the SDD compliance certificate in accordance with the Standard Operating Process under SEBI (PIT) Regulations, 2015, as per NSE Circular Ref. No: NSE/CML/31 dated October 18, 2024. ABS Marine Services noted that the provisions of Regulation 24A of SEBI (LODR) Regulations, 2015 are not applicable to the company given its listing on the NSE SME Platform. The compliance certificate has been certified by Practising Company Secretary CS Nagarajan Shree Ram Prassad (ACS: A48972; COP No. 18326).

Key Compliance Certifications

The Practising Company Secretary certified the following aspects of the company's SDD compliance for the financial year ended 31st March 2026:

• The company has a Structured Digital Database in place.
• Controls exist governing who can access the SDD.
• All Unpublished Price Sensitive Information (UPSI) disseminated during the previous quarter or year has been captured in the database.
• The system has captured the nature of each UPSI along with the date and time.
• The database has been maintained internally with an audit trail.
• The database is non-tamperable and capable of maintaining records for 8 years.

Event Capture Summary

The following table summarises the event capture status for the financial year ended 31st March 2026:

Additional Note on Software Update

The Practising Company Secretary noted that the SDD software was updated following a change in the company's registered office address. The registered office was relocated from Flat No: 3, Anugraha Foundation, No: 15, Valliammal Road, Vepery, Chennai – 600007 to No 36, Venugopal Avenue, Off Spur Tank Road, Chetpet, Chennai – 600031, with effect from January 14, 2026. The compliance certificate was issued from Chennai on 06th May 2026.