Financial Results Approval

The Board of Directors approved:

  • Unaudited Standalone Financial Results for quarter and half year ended September 30, 2026, with Limited Review Report
  • Unaudited Consolidated Financial Results for quarter and half year ended September 30, 2026, with Limited Review Report

Key Financial Figures (Standalone)

Quarter Ended September 30, 2026:

  • Total Income: ₹16,028.50 lakhs
  • Profit Before Tax: ₹453.97 lakhs
  • Profit After Tax: ₹344.08 lakhs
  • EPS (Basic & Diluted): ₹2.53

Half Year Ended September 30, 2026:

  • Total Income: ₹29,922.35 lakhs
  • Profit Before Tax: ₹947.43 lakhs
  • Profit After Tax: ₹712.17 lakhs
  • EPS (Basic & Diluted): ₹5.24

Comparative Figures (Half Year):

  • September 30, 2025 PAT: ₹239.98 lakhs
  • March 31, 2026 PAT (Annual): ₹744.10 lakhs

Key Financial Figures (Consolidated)

Quarter Ended September 30, 2026:

  • Total Income: ₹16,700.04 lakhs
  • Profit Before Tax: ₹455.06 lakhs
  • Profit After Tax: ₹344.88 lakhs
  • EPS (Basic & Diluted): ₹2.54

Half Year Ended September 30, 2026:

  • Total Income: ₹31,278.40 lakhs
  • Profit Before Tax: ₹963.00 lakhs
  • Profit After Tax: ₹723.82 lakhs
  • EPS (Basic & Diluted): ₹5.32

Subsidiary Information:

Shivoham Ventures Private Limited (100% subsidiary) contributed:

  • Total Assets: ₹673.56 lakhs (gross ₹1,185.08 lakhs)
  • Total Revenues: ₹1,356.04 lakhs (gross ₹825.58 lakhs)
  • Net Profit After Tax: ₹11.64 lakhs

Stock Split Approval

The Board approved sub-division/split of existing equity shares:

  • From: 1 equity share of ₹10 face value each
  • To: 5 equity shares of ₹2 face value each
  • Ratio: 1:5
  • Subject to shareholder approval
  • Record date to be determined post-shareholder approval

Rationale for Stock Split

To enhance liquidity in stock market and make shares more affordable for retail and small investors, thereby broadening shareholder base.

Capital Structure Impact

Pre-Split:

  • Authorized Capital: ₹15,00,00,000 divided into 1,50,00,000 shares of ₹10 each
  • Issued/Paid-up Capital: ₹13,60,04,000 (1,36,00,400 shares of ₹10 each)

Post-Split:

  • Authorized Capital: ₹15,00,00,000 divided into 7,50,00,000 shares of ₹2 each
  • Issued/Paid-up Capital: ₹13,60,04,000 (6,80,02,000 shares of ₹2 each)
  • No change in total capital amount

Memorandum of Association Alteration

Approved alteration of Capital Clause (Clause V) to reflect post-split capital structure:

  • New clause: "The Share Capital of the Company is Rs. 15,00,00,000/- divided into 7,50,00,000 Equity Shares of Rs. 2/- each"
  • Subject to shareholder approval

Other Board Decisions

  • Approved draft notice for seeking shareholder approval for stock split and MoA alteration
  • Appointed M Rupareliya & Associates as Scrutinizer for voting process
  • Trading window closed for designated persons until 48 hours after results announcement

Additional Information

  • Board meeting timing: 3:00 PM to 3:40 PM
  • Results disseminated on company website: https://www.shivaumsteels.com/
  • Auditor: Agrawal Jain & Gupta (ICAI Registration No.: 013538C)