Key Quantitative Figures (Standalone - FY2025-26)
- Revenue from Operations: ₹8,838.00 lakhs (Previous Year: ₹8,261.09 lakhs)
- Total Revenue: ₹9,125.18 lakhs (Previous Year: ₹8,623.70 lakhs)
- Profit Before Exceptional Items & Tax: ₹1,218.23 lakhs (Previous Year: ₹514.52 lakhs)
- Exceptional Items: ₹252.16 lakhs (due to new Labour Codes impact)
- Profit Before Tax: ₹966.07 lakhs (Previous Year: ₹514.52 lakhs)
- Profit for the Year: ₹795.87 lakhs (Previous Year: ₹420.81 lakhs)
- Total Comprehensive Income: ₹802.76 lakhs (Previous Year: ₹399.97 lakhs)
- Earnings Per Share (EPS): ₹12.94 (Previous Year: ₹6.84)
- Paid-up Equity Share Capital: ₹614.98 lakhs (face value ₹10 each)
- Other Equity: ₹10,118.63 lakhs (Previous Year: ₹9,445.02 lakhs)
Key Quantitative Figures (Consolidated - FY2025-26)
- Revenue from Operations: ₹9,787.45 lakhs (Previous Year: ₹9,151.55 lakhs)
- Total Revenue: ₹10,027.79 lakhs (Previous Year: ₹9,469.24 lakhs)
- Profit Before Exceptional Items & Tax: ₹1,115.80 lakhs (Previous Year: ₹448.58 lakhs)
- Exceptional Items: ₹252.16 lakhs (due to new Labour Codes impact)
- Profit Before Tax: ₹863.64 lakhs (Previous Year: ₹448.58 lakhs)
- Profit for the Year: ₹699.66 lakhs (Previous Year: ₹371.29 lakhs)
- Total Comprehensive Income: ₹710.49 lakhs (Previous Year: ₹345.79 lakhs)
- Earnings Per Share (EPS): ₹11.38 (Previous Year: ₹6.04)
Dividend Declaration
- The Board recommended a Final Dividend of ₹2.10 per equity share (21%) for FY2025-26 on equity shares of face value ₹10 each.
- The dividend is subject to approval by shareholders at the ensuing Annual General Meeting.
Exceptional Items Explanation
- An exceptional item of ₹252.16 lakhs (both standalone and consolidated) was recorded due to the incremental impact of the new Labour Codes (notified on November 21, 2025) on employee benefit obligations.
- This primarily arises from a change in the definition of "wage" and is presented as a statutory impact due to its material, regulatory-driven, and non-recurring nature.
Board Meeting Outcomes (May 23, 2026)
1. Approval of Financial Results: The Board approved and took on record the Audited Financial Results (Standalone and Consolidated) for the quarter and year ended March 31, 2026. The statutory auditors, M/s. Shah & Shah Associates, issued an unmodified opinion.
2. Management Changes:
- Designated Mr. Pranav Bhalara (DIN: 03299470), Executive Director, as Whole-time Director and approved a revision in his remuneration, subject to shareholder approval.
- Designated Mr. Kishor Doshi (DIN: 07846262), Executive Director, as Whole-time Director and approved a revision in his remuneration, subject to shareholder approval.
3. Re-appointment of Auditors: Re-appointed M/s. K J Patel & Associates, Chartered Accountants (FRN: 126264W) as Internal Auditors for the financial year 2026-27.
Clarification to BSE
- The company received a communication from BSE regarding non-submission of financial results under the "Results" tab.
- The company clarified that it had complied with Regulation 33 of SEBI LODR Regulations within prescribed timelines:
- Board meeting was held on May 23, 2026.
- The outcome and financial results were submitted to the exchange on May 23, 2026.
- XBRL filing was completed within the stipulated timeline.
- Results were published in newspapers on May 25, 2026 and hosted on the company website (www.shilpgravures.com).
- The delay was only in uploading to the specific "Results" tab due to an oversight and was technical/inadvertent, not intentional.
- The company has strengthened its internal compliance review process to prevent future occurrences.
Financial Impact
- The financial impact of the results and dividend recommendation is explicitly quantified in the disclosure.
- The exceptional item (Labour Code impact) is quantified at ₹252.16 lakhs.
Capital Structure Impact
- No change in paid-up equity share capital reported (₹614.98 lakhs).
- The dividend payment, if approved, will result in a cash outflow.
Cash Flow Implications
- Net cash generated from operating activities (Standalone): ₹922.15 lakhs (Previous Year: ₹1,022.84 lakhs).
- Net cash used in investing activities (Standalone): ₹(1,029.70) lakhs (Previous Year: ₹(365.58) lakhs).
- Net cash used in financing activities (Standalone): ₹(188.69) lakhs (Previous Year: ₹(426.90) lakhs).
- Cash and cash equivalents at end of year (Standalone): ₹134.84 lakhs (Previous Year: ₹431.08 lakhs).