Accuracy Shipping Limited has announced strategic acquisitions of two logistics companies through share subscription deals totaling Rs. 11.50 crore. The company's Board of Directors approved these transactions on March 29, 2026, as part of efforts to consolidate group entities and expand shipping and logistics operations.

Acquisition Details

The acquisitions involve two related party transactions with companies where Accuracy Shipping's key management personnel hold directorial positions. Both deals will be executed through cash consideration and conversion of existing loans.

Company Profiles and Performance

A.R.S. Liners, incorporated on April 13, 2017, operates in freight forwarding, container handling (NVOCC), road transportation and related supply chain services. The company has demonstrated consistent growth over the past three years.

A.R.S. Terminals, incorporated on January 04, 2018, focuses on warehousing and storage services along with related supply chain operations. The company currently has a paid-up capital of Rs. 1,00,000 and has not generated revenue in the past three years.

Related Party Transaction Structure

Both acquisitions constitute related party transactions as Mr. Vinay Tripathi, Chairman and Managing Director of Accuracy Shipping, and Mrs. Rama Tripathi, Whole-Time Director, serve as directors and shareholders in both target companies. The transactions are being conducted on an arm's length basis in compliance with applicable listing regulations.

Strategic Impact and Timeline

The acquisitions align with Accuracy Shipping's objective to consolidate group entities and expand its presence in shipping, logistics, and freight services. Both target companies operate within the logistics industry, complementing the acquirer's existing business operations. The proposed investments are expected to be completed within one month and do not require any governmental or regulatory approvals.

Upon completion of these transactions, both A.R.S. Liners and A.R.S. Terminals will become subsidiaries of Accuracy Shipping Limited, strengthening the company's logistics and supply chain capabilities across India.

Accuracy Shipping Limited has announced its financial results for the quarter and nine months ended December 31, 2025, demonstrating resilience amid challenging global logistics conditions. The company's comprehensive investor presentation reveals a strategic focus on margin improvement and business diversification.

Financial Performance Overview

The company's financial metrics for Q3FY26 and 9MFY26 show contrasting trends in revenue and profitability:

Despite revenue decline, the company achieved significant margin expansion. Gross profit margin for Q3FY26 improved to 10.5% from 6.0% in Q3FY25, representing a 452 basis points improvement. Similarly, EBITDA margin increased to 4.1% from 2.9% year-on-year.

Operational Metrics and Container Handling

The company's operational performance reflects the challenging market environment while maintaining operational efficiency:

The container handling volumes and average realizations demonstrate the company's ability to maintain operational scale despite market headwinds.

Revenue Diversification Strategy

Accuracy Shipping's diversification efforts are yielding results across multiple business segments:

Segment-wise Revenue Contribution (9MFY26)

The Commercial Vehicles segment, encompassing HMCV sales and service, generated EBITDA of ₹3.5 crores for both Q3FY26 and 9MFY26. The company operates Ashok Leyland dealerships across three locations in Kutch District, Gujarat, with comprehensive service facilities including 20 bays at Gandhidham, 15 bays at Mundra, and 6 bays at Bhuj.

Industry and Geographic Presence

The company maintains a diversified client base across multiple industries:

Industry Revenue Distribution (9MFY26)

• Marble & Granite: 44% (increased from 38% in FY24)
• Ceramic Tiles: 25% (consistent performance)
• Other sectors: 15% (including Paper, Textile, Machinery)
• Remaining sectors: 16% (Agri, Wood, Steel, Rubber, Chemical)

Accuracy Shipping operates through 14 offices across India and maintains 72 agency agreements globally, providing comprehensive logistics solutions including customs clearance, freight forwarding, transportation, warehousing, and chartering services.

Management Commentary

Managing Director Vinay Tripathi highlighted the company's performance amid industry challenges: "During the quarter, the global logistics industry witnessed volatility driven by tariff-related uncertainties, geopolitical developments, and moderation in freight rates across key trade lanes. Amid this backdrop, Accuracy Shipping demonstrated resilience supported by its strong Clearing & Forwarding franchise."

He emphasized the company's strategic focus: "Our strategic diversification efforts are progressing steadily. While near-term global trade conditions may remain dynamic, our focus continues to be on strengthening core operations, expanding transportation and last-mile capabilities, improving margin mix, and building scalable verticals."

Business Outlook

The company's comprehensive service portfolio spans the entire logistics value chain, from customs clearance and freight forwarding to specialized services like project cargo handling and cold storage warehousing. With operational capabilities including 393+ trucks, 1,80,000+ sq. ft of warehouse space under management, and strategic partnerships across 72 countries, Accuracy Shipping is positioned to capitalize on improving market conditions.

The company's commitment to margin improvement, operational efficiency, and strategic diversification reflects its focus on sustainable growth and long-term value creation for stakeholders.

Source: None/Company/INE648Z01023/0eaddc46-cd2d-4702-b573-6c258612fae8.pdf