ACCURACY

ACCURACY SHIPPING LIMITED Registered office: Survey No.42, Plot No: 11, Meghpar Borichi, Anjar-370110, Kachchh Gujarat India CIN: L52321GJ2008PLC055322 | Ph: +91 2836 258251 | E-mail: investors@aslindia.net | Web: www.aslindia.net ================================================================================= Date: 10th September 2026 To, To, National Stock Exchange of India Limited BSE Limited Exchange Plaza, Plot No. C/1, G Block, P h i r o z e Jeejeebhoy Towers, Bandra Kurla Complex, Dalal Street, Mumbai – 400001 Bandra (East), Mumbai – 400 051 Scrip Code: 544598 Symbol: ACCURACY ISIN: INE648Z01023 Sub: Submission of Q1 FY27 Investor Presentation Dear Sir / Madam, Please find enclosed herewith Investor Presentation of the Company for the quarter ended June 30, 2026. The above information will also be made available on the website of the Company: www.aslindia.net. You are requested to take the same on records. Yours faithfully, For Accuracy Shipping Limited Shivani Palan Company Secretary & Compliance Officer Membership No. A60685 ================================================================================= Accuracy Shipping Limited Q 1 FY2 7 In ve sto r Pre se n ta ti o n Safe Harbor This presentation and the accompanying slides (the “Presentation”), which have been prepared by Accuracy Shipping Limited (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment what so ever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections. All Maps used in the presentation are not to scale. All data, information, and maps are provided "as is" without warranty or any representation of accuracy, timeliness or completeness Accuracy Shipping at a Glance ACCURACY SHIPPING LIMITED END TO END LOGISTICS SOLUTION PROVIDER 417+ 8,50,000+ 72+ 14 21,565 463+ & 420+ Operational Sq. Ft Warehouse Agency Agreement Branch Office Container Handled Employees & Trucks Under Management across the globe Across India in Q1FY27 Trained Drivers OUR CORE SERVICES : Custom Clearance Transportation Freight Forwarding Warehousing Chartering Sea Cargo Air Cargo Normal Bonded Cold Vessel Train Road Rail Project Cargo Milestones o 2000 - Incorporated Balaji Shipping Agency with a focus on o 2017 - Matured as a 3PL logistics company, expanding into new segments Present Year: 2026 – delivering exceptional Customs Clearance & Transportation and winning the WCA Best Partner Award 2017. o Achieved significant milestones, including: services. o 2018 - Transformed into Accuracy Shipping Limited and successfully o Successfully completing long-term rate o 2004 - Achieved success with 14 employees, laying the launched an SME IPO. contracts with main carriers. foundation for future growth in Shipping & Logistics Industry. o 2019 - Received the Fastest Growing Company Award and Global Logistics o Establishing Train Chartering movements o 2008 - Later known as Accuracy Shipping Pvt Ltd with Excellence Award. with prominent carriers such as Hapag and expanded freight forwarding services to Gulf, Middle East, Far o 2020 - Shifted to the mainboard in December and consolidated all business CMA. East, and USA trades, marking a significant milestone under one roof, becoming the 1st NSE-listed company of Kachchh. Present Year - 2000-2010 2017- 2020 2026 o 2021 - Added new business verticals, including an Essar Petrol Pump. o 2011 - Introduced Freight Forwarding and Transportation services, establishing branch offices in Mumbai, Chennai, and o 2022 - Awarded Leading Shipping Company of Kutch, introduced Ashok other states across India. Leyland Dealership showrooms at location Gandhidham, Bhuj, Mundra & Morbi. Established new tie-ups with domestic and international o 2013 - Obtained WCAworld Gold Medallion Financial companies. Protection Program and All World Shipping Agency licenses o 2024 - Expanded our presence with an additional Ashok Leyland o 2016 - Evolved into a total logistical solutions provider, Dealership showroom at Nakhatrana, Kutch – Gujarat. offering customs clearance, freight forwarding, shipping, transportation, warehousing and more. o 2025 - The Company’s Equity Shares were listed and admitted to dealings on BSE Limited with effect from November 6, 2025 Presence across the Value Chain S E C I R V O R F E S Collection of goods Internal transport at Custom Formalities N from warehouse of seller point of origin I E A N H Collection of goods from seller Manage & arrange for internal Managing the custom clearance O warehouses across the globe transportation from point of origin to formalities for outward of goods C L port E A U D L N A A V T S E H S Handling costs at point Main transport Good’s Insurance, Handling cost at point of T A of destination means Packaging etc. origin S L Arranging the main/multi-model Ancillary services like Goods Handling multiple cost like S L Handling multiple cost like means of transportation of goods insurance, packaging and ancillary loading/unloading, warehousing O E loading/unloading, warehousing (Air/Sea/Road) services as required etc. at the point of origin R W etc. at the point of destination C S A A E D C N E L E D S Internal transport at Delivery of goods to E N Custom Formalities destination buyer’s warehouse R U P B Manage & arrange for internal Final delivery of goods using multi- Managing the custom clearance transportation from port to point of modal transportation to its formalities for inward of goods destination destination Pan India Presence with Global Network Vietnam Portugal Delhi Turkey Italy China Rajasthan Spain Dubai India Vietnam Mexico Kuwait West & Bengal Saudi Gujarat Indonesia Colombia Mumbai Brazil South Andhra Africa Pradesh Karnataka Kerala Chennai 14 Offices Across India 72 Agency agreement across the Globe This map is only for the purpose of representation and is not to be considered an accurate geopolitical representation. Our Service Vertical Clearing & Forwarding ❖ Full array of Ocean C&F using advance tracking technology, covers most all seaport locations ❖ Comprehensive custom clearing services including HSN classification, rate of duty, Preparation of bills of entry, processing dispatch, delivery to the destination l a Warehousing (CFS) c ❖ ~1,80,000 sq. ft exclusive warehouse space under i management dedicated for our customers t r ❖ ~6,00,000 sq. ft exclusive tie ups of Empty Parks for Transportation e loading, unloading and storage of containers V ❖ Own 351 HCV’s & Excl. Tie ups for another 100 vehicles ❖ 64 Global partners across the world, these are long term e relationships built over the last decade c i Project Cargo v ❖ We offer safe, environmentally friendly, tailor-made and r cost-effective logistics solutions e ❖ Project Management S ❖ Logistics Personnel Fueling Station ❖ High & Heavy lifting r ❖ Freight Forwarding ❖ Quality Refined Petrol & Petroleum Products u ❖ Warehousing ❖ Complete range of Lubricants from Shell and Servo O HCV’s Dealership ❖ Dealership agreement with Ashok Leyland for sale & service of Heavy Commercial Vehicles and spare parts ❖ Showrooms & workshops at all three locations: ❖ 20 bays at Gandhidham, ❖ 15 bays at Mundra & ❖ 6 bays at Bhuj Clearing & Forwarding Custom Clearance Streamlining Your Cargo Journey Navigating Your Global Shipping Needs Fast, Reliable, and Secure Air Freight Solutions Custom Clearance Sea Cargo Air Cargo We provide comprehensive Custom Clearance We provide comprehensive Sea Cargo We offer fast, secure, and reliable Air Cargo Services across import, export, and specialized Services for all shipment sizes. Our FCL Services for urgent, high-value, and cargo. Our Import solutions cover document solutions offer exclusive container use with temperature-sensitive shipments. Priority Air verification, HS code classification, duty flexible options, while LCL ensures cost- Freight enables express delivery via direct support, and coordination with authorities. effective shared space and reliable flights, while Consolidated Freight offers cost scheduling. efficiency through shared cargo and scheduled Export services include end-to-end departures. documentation, compliance, and incentive For oversized or non-containerized cargo, we guidance. We handle Specialized Cargo like offer specialized handling and custom We handle Special Cargo like perishables, hazardous goods, perishables with cold-chain stowage. Our Reefer Cargo Services cater to oversized goods, and hazardous materials with solutions, and oversized project cargo. Our temperature-sensitive goods with real-time IATA-compliant solutions. For large or urgent We offer fast, secure, and reliable Air Cargo Services for urgent, high-value, and temperature-sensitive shipments. Priority Air Freight enables Advisory Services offer DGFT support, express deliverym vioa ndiitroercitn fglig fhotsr, pwehrilies hCaobnlseosli,d aptheda rFmreaigchetu otifcfearlss ,c ost efficiency througshh sihpamreedn ctsar, go oanudr scChehdaurlteedr depSaerrtuvriecse.s provide regulatory consulting, and duty optimization. and chemicals. dedicated aircraft tailored to specific needs. We handle Special Cargo like perishables, oversized goods, and hazardous materials with IATA-compliant solutions. For large or urgent shipments, our Charter Services provide dedicated aircraft tailored to specific needs. Transportation Custom Clearance Handling Complex and Heavy-Duty Shipments with Drive Your Business with Precision and Reliability Efficient, Reliable, and Sustainable Cargo Movement Precision and Expertise Road Transportation Rail Transportation Project Cargo Transportation We offer flexible and reliable Road Transportation Our Rail Transportation Services offer a cost- We specialize in handling oversized, heavy, and Services across cities, states, and borders. Our effective and sustainable solution for bulk and complex shipments with precision and expertise. Full Truckload (FTL) solutions provide dedicated containerized cargo movement. Containerized Rail From turbines and generators to large industrial trucks for high-volume or high-value cargo with Transport supports secure movement for export- machinery, our team delivers customized customizable routing. For smaller loads, Less import and domestic trade with real-time tracking logistics solutions backed by advanced Than Truckload (LTL) ensures cost-effective and multimodal integration. Bulk Cargo Rail equipment and global experience. shared transport with scheduled departures and Services cater to heavy commodities like coal, a strong distribution network. minerals, grains, cement, and steel. For With detailed route surveys, multimodal temperature-sensitive shipments, our Refrigerated transport options, and specialized heavy-lift Express Transportation enables rapid delivery for Rail Transport ensures product integrity through handling, we ensure safe and efficient delivery time-critical shipments with 24/7 operations and advanced cooling and quality checks. of your project cargo. Our end-to-end We offer fast, secure, and reliable Air Cargo Services for urgent, high-value, and temperature-sensitive shipments. Priority Air Freight enables priority routing. We also specialize in Sensitive express delivery via direct flights, while Consolidated Freight offers cost efficiency througmh asnhaargeedm caerngto caondv esrcsh ecduusletod mdesp, aprtourret sc.oordination, Cargo Transport, including oversized machinery, We also provide Project Cargo Rail Solutions for and real-time updates—making us a trusted temperature-controlled goods, and dangerous We handle Sopveceirasl izCeadrg oo rl ikdee pliceraitseh abelqeus,ip omveernstiz ewd itgho osdpse, caianldiz ehadz ardous materiaplsa rwtinthe rI ATfAo-rc omtphleia ntm soolsutt iondse. mFaorn dlainrgge olro guirsgteincts materials handled with full regulatory compliance shipments, our Charter Services provide dedicated aircraft tailored to specific needs. handling and transport arrangements. projects worldwide. Warehousing Custom Clearance Preserving Freshness and Quality with Advanced Efficient and Secure Storage Solutions for Your Supply Chain Secure and Cost-Efficient Storage Solutions for Your Cold Chain Solutions Imported Goods Normal Warehousing Bonded Warehousing Services Cold Storage Warehousing Services We provide efficient and secure Warehousing We offer secure Bonded Warehousing Services for We provide advanced Cold Storage solutions to Services designed to streamline your supply imported goods under customs supervision, preserve freshness and quality of perishable chain. Our solutions cover General Warehousing allowing businesses to defer duty payments until goods. Our multi-temperature facilities, ranging for diverse goods, along with advanced Inventory release for domestic use. Our facilities ensure from -30°C to +15°C, ensure optimal conditions Management for real-time stock visibility. maximum security with 24/7 surveillance, fire for frozen, chilled, and ambient products. protection, and controlled access. We offer Consolidation and Deconsolidation to With real-time monitoring, strict hygiene optimize shipping costs, Cross-Docking for With full customs compliance, flexible storage standards, and compliance with global minimal storage time, and Pick & Pack services options, and value-added services like labeling, certifications, we guarantee product safety and for accurate order fulfillment. Our Temperature- repackaging, and inventory management, we reliability. Strategically located near major ports Controlled Storage ensures safe handling of streamline your supply chain. Strategically located and industrial hubs, our cold storage We offer fast, secure, and reliable Air Cargo Services for urgent, high-value, and temperature-sensitive shipments. Priority Air Freight enables perishables, pharmaceuticals, and sensitive express delivenrey avri a dpiroerctts f ligahntsd, whloileg iCsotincsso lidhautebds F, reioguhrt offbeorsn cdoesdt efficiency througwha srheahreodu scaersg oe annadb slec heefdfuicleiedn dte dpaisrtturirbeus.tion, backed products. warehouses reduce transit time, improve cash by expertise in cold chain logistics and end-to- We handle Sfploecwia, l aCnadr geon sliukere p seeriasmhalbelsess, colevaerrsainzecde .goods, and hazardous materiaelsn dw istho lIuAtTioAn-cso.mpliant solutions. For large or urgent shipments, our Charter Services provide dedicated aircraft tailored to specific needs. Chartering Custom Clearance Custom Solutions for Global Shipping Needs Efficient and Reliable Bulk Cargo Solutions Vessel Chartering Train Chartering We provide customized Vessel Chartering solutions to meet global We offer efficient and reliable Train Chartering solutions designed shipping needs with efficiency and reliability. Backed by a vast for bulk and specialized cargo. Leveraging strong partnerships network of operators, we ensure cost-effective options and the right with rail operators, we provide seamless connectivity across vessel for every cargo type—whether dry bulk, liquid bulk, regional, national, and cross-border routes, ensuring safe and breakbulk, or project cargo. cost-effective delivery. From voyage, time, and bareboat charters to flexible spot chartering, From full train and wagon charters to customized solutions for our services are tailored for both long-term strategies and urgent oversized, hazardous, or delicate goods, our services are tailored shipments. With real-time tracking, full regulatory compliance, and a to your needs. With real-time tracking, optimized scheduling, and strong focus on safety, Accuracy Shipping Limited delivers seamless focus on sustainability, Accuracy Shipping Limited delivers ocean transport solutions worldwide. greener, smarter, and scalable rail cargo solutions. We offer fast, secure, and reliable Air Cargo Services for urgent, high-value, and temperature-sensitive shipments. Priority Air Freight enables express delivery via direct flights, while Consolidated Freight offers cost efficiency through shared cargo and scheduled departures. We handle Special Cargo like perishables, oversized goods, and hazardous materials with IATA-compliant solutions. For large or urgent shipments, our Charter Services provide dedicated aircraft tailored to specific needs. Fueling Station Services Offered One Stop Solution for all Fuel & Lubricant requirements with the biggest fuel storage capacity in Kutch region among all Nayara outlets ❖Quality Refined Petrol & Petroleum Products ❖Complete range of Lubricants from Shell and Servo ❖Sufficient Area with 5 re-fueling points enabling us to provide faster service ❖Payment acceptance through any electronic mode including Fleet Plus account provided by Nayara ❖Pump being situated on two adjoining points with National Highway Amenities Provided ❖Purified and Clean Drinking Water Facility ❖Sanitized and separate Washroom Facility for Male & Female ❖Gardening Area to take care of Environment & Nature HCV Dealership – Ashok Leyland Dealership for heavy commercial vehicles and its spare parts across 3 locations in Kachchh District, Gujarat. Sale of HCV’s & Spare Parts Fleet Owner Relationship Sale of HCV’s & Spare strengthening Parts Servicing Workshops • Strengthen existing • Three elite showrooms relationships • HCV & Spare parts sales • Full- service HCV workshops • Support for purchase • Tailored solution for fleet • Located across 3 locations + parts + servicing owners Cost Savings & Synergies Strategic Location Supports fleet of ~393 vehicles Gandhidham – Droves internal cost savings Mundra - Bhuj Operational synergies across regions Industry Diversification Strategy 3% 5% 3% 16% 19% 19% 35% 40% 1% 1% 2% 1%1% FY25 1% FY26 2% 1%1%1% Q1FY27 45% 1% 2% 1% 2% 1% 3% 4% 1% 4% 3% 3% 26% 25% 27% Marble & Granite Paper Machinery Agri Steel Chemical Ceramic Tiles Textile Other Wood Rubber Improving Industry Diversification • Marble & Granite remains the largest revenue contributor, accounting for 40% in FY25, 35% in FY26 and 45% in Q1FY27. Ceramic Tiles continues to contribute significantly at 25%, 27% and 26%, respectively, while other industries such as Rubber, Paper, Textile, Machinery, Chemical and Steel are gradually increasing their contribution, supporting a more diversified revenue portfolio. • Diversification across multiple industries helps reduce dependence on any single sector, providing greater resilience against industry-specific fluctuations. Accuracy Shipping continues to focus on expanding its presence across industries with strong growth potential. • The increasing contribution from non-core industries reflects the Company’s continued progress in strengthening its industry diversification strategy. Revenue Diversification Strategy 22% 27% 28% 4% 0% FY25 FY26 51% Q1FY27 55% 2% 5% 0% 12% 63% 0% 15% 17% Clearing & Forwarding Transportation/Last Mile Others Petroleum & Petroleum Products Sale of HMCV Revenue Diversification • Core Clearing & Forwarding business remains the largest revenue contributor, contributing 51–63% across periods, while the Company continues to expand into Transportation/Last Mile and other verticals. • Sale of HMCV has emerged as a key growth and diversification driver, with its contribution increasing from 22% in FY25 to 28% in Q1FY27. • Transportation/Last Mile continues to strengthen, contributing 12% in FY25, 17% in FY26 and 15% in Q1FY27, supporting a broader revenue mix. • Other businesses, including Petroleum & Petroleum Products and miscellaneous services, are being selectively scaled up to create additional revenue streams and reduce segment concentration. Marquee Customers The Brand Names mentioned are the property of their respective owners and are used here for identification purpose only. Awards & Accolades Accuracy Shipping awarded Divya Bhaskar covers Accuracy Accuracy Shipping Limited Accuracy Shipping Limited with 1st place for outstanding Shipping Ltd.'s CMD Mr Vinay Accuracy Shipping Limited Won the Quality Mark award Wins ‘Kutch ke Rana Award’ for contribution in achieving Tripathi in a special book release Wins ‘Gujarat Star Award’ as for providing quality services in contribution towards highest HSD Volumes in west “Estrellas of Kutch - Desert ‘Fastest growing logistics Integrated Logistics Service development of Kutch (Gujarat) II zone for the year 2021 at Doyens”, a book based on Top 21 company’ of the year. Provider & Society Zonal Franchisee Meet 2022. Businessmen of Kutch District”. Accuracy Shipping Ltd awarded as Shipping Company of the year for Accuracy Shipping Limited Wins Accuracy Shipping Limited won Accuracy Shipping Limited Wins 2018, The Award Ceremony was Gold award in Top 200 MSME’s in the Award of WCA Best Partner of Bronze award for MSME organized In Association with India Indian Sub-Continent 2017 Excellence CNBC - TV18 CSR Initiatives At Accuracy Shipping Limited (ASL), we believe in creating a positive impact not just in business but in society and the environment. CSR Highlights ✓ Rural Education Drive: Partnered with local NGOs to improve literacy rates in remote villages of Gujarat. ✓ Green Logistics Initiative: Introduced electric vehicles for short-haul transportation to reduce emissions. ✓ Health for All Campaign: Distributed sanitary kits and conducted health awareness sessions for women in underprivileged communities. Key CSR Initiatives: Education and Skill Development We are dedicated to empowering individuals through education and skill-building programs, enabling them to lead better lives and contribute to the economy. ✓ Initiatives: Scholarship Programs,Skill Development Workshops,School Infrastructure Support ✓ Impact: Over 1,500 students have benefited from our educational initiatives in the last three years. Environmental Sustainability As part of our commitment to environmental stewardship, we implement projects that promote sustainability and reduce our carbon footprint. ✓ Initiatives: Tree Plantation Drives, clean Energy Adoption,Waste Management Programs ✓ Impact: Planted over 10,000 trees and implemented solar energy systems in 15 community centers. ✓ Initiatives: Contributed to Gandhidham Municipal Corporation (GMC) for a rainwater harvesting project ✓ Impact: Supports water conservation, groundwater recharge and long-term water security for the local community. Community Welfare We strive to improve the quality of life for underserved communities by addressing basic needs and promoting inclusivity. ✓ Initiatives:Health Camps, Disaster Relief, Women Empowerment Programs ✓ Impact: Over 25,000 individuals have benefited from our community welfare programs. Board of Directors Vinay Tripathi Chairman & Managing Director A first-generation entrepreneur and the strategic helm of the Company, Mr. Tripathi has over two decades of expertise in the logistics industry. He drives overall management, operations, and growth initiatives, steering the Company toward sustained success Rama Vinay Tripathi Whole Time Director With over fifteen years of experience in logistics and strong expertise in administration and human resources, Mrs. Tripathi leads the Company’s administrative and HR functions, ensuring operational efficiency and workforce engagement. Vikas Jain Non-Executive Director A qualified Company Secretary with an LLM degree and a licensed customs broker, Mr. Jain brings extensive knowledge of corporate law and regulatory compliance Board of Directors Astha Dhanotiya Independent Director A qualified Chartered Accountant with five years of experience in Indian and US Accounting and Taxation, Ms. Dhanotiya brings expertise in audit, taxation, financial analysis and risk management. Kalpana Kumari Independent Director A qualified Company Secretary with a Master’s in Business Law, bringing over five years of experience in corporate governance, legal advisory, and compliance management. Has contributed effectively as an Independent Director, offering strategic legal insights and promoting ethical business practices Varun Kacholia Independent Director An investment banker with 16 years of experience in due diligence and business advisory, Mr. Kacholia contributes expertise in strategic investments and corporate finance Key Operational Highlights Containers Handled (in. Nos) Average Realization (INR) 1,15,221 91,959 1,02,789 1,02,910 89,068 71,144 68,859 80,971 49,368 51,491 40,963 21,565 FY22 FY23 FY24 FY25 FY26 Q1FY27 FY22 FY23 FY24 FY25 FY26 Q1FY27 No. of Operational Trucks 407 417 417 372 373 382 FY22 FY23 FY24 FY25 FY26 Q1FY27 Q1FY27 Segmental Break-up Segmental Revenue Break up (%) Segmental EBIDTA Break up (%) 2% 0% 7% 9% 18% 28% 27% Q1FY26 Q1FY27 15% Q1FY26 Q1FY27 65% 67% 71% 91% Logistics Services Commercial Vehicles Petrol & Petroleum Products ❖ Revenue for Q1FY27 across Logistics Services, Commercial Vehicles and Petrol & Petroleum Products stood at 71%, 28% and 2%, respectively, compared with 65%, 27% and 7% in Q1FY26. ❖ EBITDA contribution from Logistics Services increased significantly to 91% in Q1FY27, from 67% in Q1FY26, while Commercial Vehicles contributed 9%, compared with 15% in Q1FY26. The contribution from Petrol & Petroleum Products declined to negligible levels. Q1FY27 – Sharp Turnaround in profitability Revenue (Rs. in Crs) Gross Profit (Rs. in Crs) EBITDA (Rs. in Crs) 160.7 16.2 6.7 140.8 13.4 5.2 Q1FY26 Q1FY27 Q1FY26 Q1FY27 Q1FY26 Q1FY27 • Revenue for Q1FY27 stood at ₹140.8 crore, compared Gross Margins (%) EBIDTA Margins (%) with ₹160.7 crore in Q1FY26, registering a 12.4% YoY decline. • Gross Profit increased to ₹16.2 crore in Q1FY27 from 11.5% 4.8% ₹13.4 crore in Q1FY26. Gross profit margin improved to 11.5% from 8.3%, an improvement of 320 bps YoY. 8.3% 3.2% • EBITDA stood at ₹6.7 crore in Q1FY27, compared with ₹5.2 crore in Q1FY26, reflecting a 28.8% YoY growth. EBITDA margin improved to 4.8% from 3.2%, an expansion of 160 bps YoY. • Overall profitability improved during the quarter, supported by stronger gross profit and EBITDA margins despite the decline in revenue. Q1FY26 Q1FY27 Q1FY26 Q1FY27 Q1FY27 Profit & Loss Statement Particulars (Rs. in Crs) Q1FY27 Q1FY26 Y-o-Y Q4FY26 Q-o-Q Revenuefrom Operations 140.8 160.7 -12.4% 160.8 -12.5% Operative Expenses 83.3 100.9 93.4 Purchase of Stock in Trade 41.8 48.7 44.1 Changes in Inventories of Finished Goods, Work-in-Progress -0.5 -2.3 1.2 Gross Profit 16.2 13.4 21.4% 22.1 -26.6% Gross Profit Margin (%) 11.5% 8.3% 321 13.7% -221 Employee Cost 4.6 5.1 5.8 Other Expenses 4.9 3.1 5.4 EBITDA 6.7 5.2 30.3% 10.9 -38.3% EBITDA Margin (%) 4.8% 3.2% 156 6.8% -200 Depreciation 3.0 2.5 4.8 Other Income 0.3 0.7 0.3 EBIT 4.0 3.4 17.7% 6.4 -38.0% Finance Cost 3.5 2.9 4.4 Profit before Tax 0.4 0.5 -14.6% 2.0 -77.5% Tax 0.1 0.2 -0.1 Profit After Tax 0.3 0.4 -6.2% 2.1 -83.5% Profit After Tax Margin 0.2% 0.2% 2 1.3% -105 EPS 0.03 0.02 0.14 Management Commentary Commenting on the Q1FY27 results Mr. Vinay Tripathi, Managing Director of the company said: “The logistics industry continues to operate in a dynamic environment, with evolving global trade conditions, escalated fuel prices, freight-rate movements and geopolitical developments influencing trade flows and realizations. In this environment, the Company remained focused on strengthening its core logistics operations while continuing to build a more diversified and resilient business platform. During Q1FY27, Accuracy Shipping demonstrated resilience in its operating performance. Revenue stood at ₹140.8 crores, with Logistics Services continuing to anchor the business and contributing 71% of the total revenue. Commercial Vehicles contributed 28%, while the Petroleum & Petroleum Products segment accounted for 2%, reflecting the Company's progressively diversified revenue profile. Our focus on improving the quality of earnings continued to yield positive results. Gross Profit increased to ₹16.2 crores, with the Gross Profit margin improving to 11.5% from 8.3% in Q1FY26. EBITDA increased to ₹6.7 crores, while EBITDA margin expanded to 4.8% from 3.2% in the corresponding quarter. The improvement in margins reflects a stronger business mix and continued focus on operational efficiencies. Our diversification strategy continues to progress steadily. The Commercial Vehicles business has emerged as an important contributor, accounting for 28% of revenue in Q1FY27, while Transportation & Last Mile contributed 15% of the Company's revenue. The increasing contribution from these businesses, alongside our continued expansion across industries such as Marble & Granite, Ceramic Tiles, Agri, Rubber, Wood and other sectors, is helping us reduce concentration and create multiple avenues for sustainable growth. Going forward, our focus remains on strengthening the core Clearing & Forwarding franchise, scaling Transportation & Last Mile capabilities, improving margins and expanding our presence across high-potential industries and business verticals. We remain committed to disciplined execution, operational efficiency and customer-centric growth, which we believe will enable Accuracy Shipping to build a stronger, more diversified and profitable logistics platform and create sustainable long-term value for our stakeholders.” Thank You For further information, please contact Company: Investor Relations Advisors: Accuracy Shipping Limited Strategic Growth Advisors Pvt. Ltd. CIN: L52321GJ2008PLC055322 CIN: U74140MH2010PTC204285 Mr. Ashish Lalwani - CFO Mr. Sagar Shroff / Mr. Prabjeet Singh Tank cfo@aslindia.net sagar.shroff@sgapl.net / prabjeet.singh@sgapl.net www.aslindia.net +91 98205 19303 / +91 81690 49325 www.sgapl.net