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The Shipping industry can be broadly classified into four segments for analytical simplicity namely viz. shipping operations, ship building, ship repair and ship breaking.The shipbuilding and repair sectors need different inputs for assembly and deliver the output to shipping operations sector of the industry. The competitive advantage of these sectors lies with the labour costand productivity. Low wage countries are best suited for shipbuilding and repair activities with labour factor abundance.This industry does not seem to have attracted any attention of research by scholars that itdeserved. In the above context the present study tries to make an analysis of the impact and financial performance of the shipbuilding and repair industry by taking the case of Cochin Shipyard Ltd.India.This work is an attempt to fill the gap existing hitherto in such a vital area of research.The book will be useful to professionals in the ship building industry and for academicians in the field of industrial economics.