Accuracy Shipping Ltd. (ACCURACY) AI Stock Analysis

• Market Cap: ₹576.64M
• Dividend Yield: N/A
• Average Volume (3M): N/A
• Price to Earnings (P/E): 31.7
• Beta (1Y): 1.42
• Revenue Growth: 3.54%
• EPS Growth: -70.13%
• Country: IN
• Employees: 449
• Sector: Services
• Sector Strength: N/A
• Industry: Integrated Freight & Logistics
• EPS (TTM): 0.05
• Shares Outstanding: 150,560,000
• 10 Day Avg. Volume: N/A
• 30 Day Avg. Volume: N/A
• PEG Ratio: 0.03
• Price to Book (P/B): 1.04
• Price to Sales (P/S): 0.13
• P/FCF Ratio: -18.45
• Enterprise Value/Market Cap: N/A
• Enterprise Value/Revenue: N/A
• Enterprise Value/Gross Profit: N/A
• Enterprise Value/Ebitda: N/A
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: N/A
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 51 Neutral
• Price Target: ₹4.00 ▼(-28.32% Downside)
• Action: Reiterated Date: 03/10/26
• Date: Action: Reiterated 03/10/26

The score is held back primarily by weak cash flow and very low profitability despite modest revenue growth. Technicals are also bearish with the price below key moving averages and a negative MACD. Valuation adds additional risk given a relatively high P/E without dividend support.

Positive Factors

Service Diversification & Partnerships

Accuracy's multi-service model and cited partnerships (carriers and technology providers) create diversified, recurring revenue streams. That structural mix reduces client concentration, enables cross‑sell, and supports operational scale and efficiency that remain relevant over a 2–6 month horizon.

Sustained Top-line Growth

A 7.4% revenue rise indicates ongoing demand for its logistics services and room to leverage fixed costs. Persistent top-line growth provides a foundation for incremental margin gains and capacity investments, supporting more durable operational performance over the medium term.

Manageable Leverage

Debt-to-equity around 1.08 signals moderate leverage that can fund network and capacity without extreme balance-sheet strain. This level preserves financial flexibility for capex and contract fulfilment and limits immediate refinancing pressure across the next several months.

Negative Factors

Very Thin Profitability

Extremely low gross and net margins mean the business has a narrow buffer to absorb cost shocks or pricing pressure. Persistent thin profitability limits retained earnings, constrains reinvestment and makes sustainable margin improvement difficult without structural changes to pricing or cost base.

Weak Cash Generation

Negative free cash flow and almost no operating cash conversion show the company struggles to convert accounting profits into cash. This undermines capacity for capex, debt service, and strategic investment, elevating liquidity and funding risk over the medium term.

Earnings Volatility & Low ROE

A severe EPS decline paired with a low ROE signals deteriorating profitability and weak returns on shareholder capital. This combination reflects earnings volatility and inefficient capital deployment, making durable shareholder value creation uncertain without operational improvement.

Accuracy Shipping Ltd. Business Overview & Revenue Model

Company Description

Accuracy Shipping Limited provides third party logistics solutions worldwide. The company offers logistics services, including transportation, distribution, freight forwarding, clearing and forwarding, custom house clearance, warehousing, and other value-added services. The company was incorporated in 2008 and is based in Anjar, India.

How the Company Makes Money

Accuracy Shipping Ltd. generates revenue primarily through its logistics services, which include freight forwarding, where the company charges clients for transporting goods via air, sea, or land. Key revenue streams include service fees for shipping, warehousing charges for storing goods, and last-mile delivery fees. Additionally, ACCURACY may earn income through value-added services such as customs brokerage, packaging, and inventory management. Significant partnerships with carriers and technology providers enhance its service offerings and operational efficiency, contributing to increased earnings.

Accuracy Shipping Ltd. Financial Statement Overview

Summary

Revenue grew 7.4%, but profitability is very thin (gross margin 3.4%, net margin 0.5%) and cash generation is weak with negative free cash flow and poor cash conversion (operating cash flow to net income ratio 0.003). Balance sheet leverage is moderate (debt-to-equity 1.08) but returns are low (ROE 3.9%).

Income Statement

Accuracy Shipping Ltd. has shown a moderate revenue growth rate of 7.4% in the latest year, indicating a positive trend. However, the gross profit margin is low at 3.4%, and the net profit margin is also minimal at 0.5%, suggesting limited profitability. The EBIT and EBITDA margins are relatively stable but not strong, at 2.0% and 3.3% respectively. Overall, while there is revenue growth, the company struggles with profitability.

Balance Sheet

The company's debt-to-equity ratio stands at 1.08, indicating a balanced but slightly leveraged position. The return on equity is low at 3.9%, reflecting limited efficiency in generating profits from equity. The equity ratio is not explicitly calculated, but the company's equity position seems stable relative to its assets. The balance sheet shows stability but lacks strong profitability metrics.

Cash Flow

The cash flow statement reveals challenges, with a negative free cash flow and a concerning free cash flow to net income ratio of -12.19. The operating cash flow to net income ratio is very low at 0.003, indicating difficulties in converting income into cash. The cash flow position is weak, highlighting potential liquidity issues.

Breakdown	TTM	Mar 2025	Mar 2024	Mar 2023	Mar 2022	Mar 2021
Income Statement
Total Revenue	8.43B	9.46B	7.09B	8.77B	8.24B	3.75B
Gross Profit	276.94M	322.76M	372.74M	275.12M	503.34M	340.74M
EBITDA	217.25M	311.54M	246.62M	357.38M	477.36M	303.05M
Net Income	27.48M	46.52M	4.97M	82.19M	181.00M	87.77M
Balance Sheet
Total Assets	3.05B	3.15B	2.78B	2.86B	3.00B	1.99B
Cash, Cash Equivalents and Short-Term Investments	163.73M	151.58M	119.30M	157.96M	81.33M	57.66M
Total Debt	1.31B	1.30B	1.15B	1.15B	1.24B	901.91M
Total Liabilities	1.83B	1.94B	1.62B	1.71B	1.92B	1.17B
Stockholders Equity	1.22B	1.21B	1.16B	1.16B	1.08B	821.15M
Cash Flow
Free Cash Flow	55.45M	-68.25M	186.53M	190.90M	-312.75M	30.25M
Operating Cash Flow	103.20M	5.60M	279.20M	461.24M	-192.19M	169.77M
Investing Cash Flow	-43.57M	-101.27M	-87.44M	-251.37M	-109.18M	-133.75M
Financing Cash Flow	-52.57M	92.44M	-188.61M	-205.31M	268.37M	8.23M

Accuracy Shipping Ltd. Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
OBCL	60 Neutral	₹1.09B	-12.52	―	―	11.25%	-108.40%
Sector *	55 Neutral	$13.29B	17.42	10.03%	0.93%	7.13%	-12.93%
ACCURACY	51 Neutral	₹576.64M	31.66	―	―	3.54%	-70.13%
LANCER	48 Neutral	₹2.15B	-10.73	―	―	-22.87%	-143.53%
ESSARSHPNG	42 Neutral	₹4.83B	-1.60	―	―	-189.01%	-87.15%

Accuracy Shipping Ltd. Corporate Events

Accuracy Shipping Files Q3 FY26 Investor Presentation With Indian Exchanges

Accuracy Shipping Limited has submitted its investor presentation for the third quarter and nine-month period ended December 31, 2025, to the National Stock Exchange of India and BSE. The presentation, which will be available on the company’s website, provides stakeholders with updated financial and operational information for Q3 and the year-to-date period of FY26.

By formally filing this presentation with both major Indian exchanges, Accuracy Shipping underscores its ongoing compliance and disclosure practices as a listed entity. The move aims to keep shareholders and market participants informed on the company’s performance trajectory, supporting transparency and aiding investment decisions around the ACCURACY and 544598 listings.