Date: August 13, 2026

Financial Results (Standalone)

Income Statement Highlights (Quarter ended June 30, 2026):

  • Revenue from Operations: ₹10,957.82 lakh
  • Other Income: ₹63.38 lakh
  • Total Income: ₹11,021.20 lakh

Expense Breakdown:

  • Cost of materials consumed: ₹3,815.25 lakh
  • Changes in inventories: (₹28.77) lakh
  • Consumption of stores & spares: ₹1,097.93 lakh
  • Employee benefits expense: ₹1,437.21 lakh
  • Depreciation and amortization: ₹906.83 lakh
  • Job work charges: ₹444.89 lakh
  • Finance Cost: ₹2,047.54 lakh
  • Other expenses: ₹3,399.26 lakh
  • Total expenses: ₹13,120.14 lakh

Profit/Loss Metrics:

  • Loss before exceptional items and tax: (₹2,098.94) lakh
  • Loss after tax: (₹2,098.94) lakh
  • Total Comprehensive Loss: (₹2,098.94) lakh
  • EBITDA: ₹792.05 lakh

Comparative Performance:

  • June 30, 2025: Net loss of (₹1,765.61) lakh
  • March 31, 2026: Net loss of (₹2,671.86) lakh
  • Year ended March 31, 2026: Net loss of (₹8,133.16) lakh

Capital Structure:

  • Paid up equity share capital: ₹2,629.90 lakh (Face value ₹2)
  • Other Equity: Negative (₹6,167.13 lakh net worth as of June 30, 2026)
  • Earnings per Share (Basic and Diluted): (₹1.60)

Review Conclusion:

  • Auditor: NSBP & Co. Chartered Accountants
  • Review conducted under SRE 2410
  • Nothing came to attention suggesting material misstatement
  • Financial results prepared in accordance with Ind AS 34

Emphasis of Matter:

  • Note 4: Management judgment for determining deferred tax assets of ₹1,989.25 lakhs
  • Deferred tax assets recognized only until March 31, 2021
  • No deferred tax assets recognized for quarter ended June 30, 2026 due to lack of certainty about future taxable profits
  • Note 5: Company incurred net loss of ₹2,098.94 lakh and has negative net worth of ₹6,167.13 lakh
  • Company generated EBITDA of ₹792.05 lakh during quarter
  • Met all debt obligations including repayment of principal and interest payments
  • Financial results prepared on going concern basis based on management's assessment of projected cash flows
  • Management expects improvement through strategic refinancing of existing borrowings and better operational performance

Board Meeting Outcomes

  • Results reviewed by Audit Committee and approved by Board of Directors on August 13, 2026

Operational Disclosures

  • Business falls within single primary business segment: Automobile Parts
  • Single geographical segment
  • Disclosure requirements of Ind AS-108 "Operating Segment" not applicable
  • Figures for previous periods regrouped/rearranged for consistency

Availability of Results

  • Results available on stock exchange websites: www.nseindia.com, www.bseindia.com
  • Company website: www.shivamautotech.com