Shivom Investment Q2 Net Profit Rs 51.26 Lakh

Board Meeting Details

The Board of Directors meeting was held on Wednesday, November 04, 2026, commencing at 01:00 PM and concluding at 02:00 PM. The Board considered and approved the Un-audited Financial Results of the Company for the quarter and half year ended on September 30, 2026, in terms of Regulation 33 of SEBI LODR, together with the Limited Review Report issued by the Statutory Auditors.

Financial Results Summary (₹ in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

| Other Income | 68.49 | 71.35 | 85.49 |

| Total Income | 68.49 | 71.35 | 85.49 |

| Employee Benefits Expense | 5.27 | 1.50 | 0.00 |

| Other Expenses | 11.96 | 3.60 | 48.02 |

| Total Expenses | 17.23 | 5.10 | 48.02 |

| Profit Before Tax | 51.26 | 66.25 | 37.47 |

| Tax Expense | 0.00 | 0.00 | 8.48 (Deferred Tax) |

| Net Profit After Tax | 51.26 | 66.25 | 55.95 |

| Total Comprehensive Income | 51.26 | 66.25 | 55.95 |

Half-Yearly Performance (H1 FY27 vs H1 FY26 vs FY26)

| Revenue from Operations | 0.00 | 170.17 | 328.98 |

| Other Income | 139.84 | 0.00 | 2.20 |

| Total Income | 139.84 | 170.17 | 331.18 |

| Employee Benefits Expense | 6.77 | 0.00 | 0.00 |

| Other Expenses | 15.56 | 54.06 | 61.18 |

| Total Expenses | 22.33 | 54.06 | 61.18 |

| Profit Before Tax | 117.51 | 116.11 | 270.00 |

| Tax Expense | 0.00 | 18.48 | -18.48 (Short/Excess Provision) |

| Net Profit After Tax | 117.51 | 134.59 | 288.48 |

| Total Comprehensive Income | 117.51 | 134.59 | 288.48 |

Capital Structure and Per Share Data

Paid-up Equity Share Capital: ₹643.99 lakh (Face Value of ₹10 per share; 64,399 shares)

Earnings Per Share (EPS):

Q2 FY27: Basic & Diluted EPS of ₹0.80
Q1 FY27: Basic & Diluted EPS of ₹1.03
H1 FY27: Basic & Diluted EPS of ₹1.82
H1 FY26: Basic & Diluted EPS of ₹2.09
FY26: Basic & Diluted EPS of ₹4.48

Cash Flow Statement (H1 FY27 vs H1 FY26 vs FY26) (₹ in Lakhs)

| Net Profit Before Tax | 117.51 | 116.11 | 270.00 |

| Adjustments for Interest Income | 0.00 | -116.11 | -2.20 |

| Operating Profit before WC Changes | 117.51 | 0.00 | 286.28 |

| Changes in Trade Receivables | 1.90 | 0.00 | -1.90 |

| Changes in Other Assets | -335.57 | 0.00 | -24.16 |

| Changes in Other Liabilities | 2.74 | 0.00 | -26.12 |

| Cash Generated from Operations | -213.42 | 0.00 | 239.51 |

| Net Cash from Operating Activities | -213.42 | 0.00 | 239.51 |

| Purchase of Property, Plant & Equipment | -2.01 | 0.00 | 0.00 |

| Change in Loans and Advances | 0.00 | 38.66 | 783.79 |

| Interest Received | 0.00 | 0.00 | 2.20 |

| Net Cash from Investing Activities | -2.01 | 38.66 | 785.99 |

| Proceeds from Issue of Equity Shares | 0.00 | 0.00 | 630.00 |

| Change in Non-Current Financial Liabilities | 0.00 | 0.00 | -1275.00 |

| Net Cash from Financing Activities | 0.00 | 0.00 | -645.00 |

| Net Increase/(Decrease) in Cash | -215.43 | 38.66 | 380.50 |

| Cash & Equivalents at Beginning | 382.50 | 21.85 | 2.00 |

| Cash & Equivalents at End | 167.07 | 60.51 | 382.50 |

Statement of Assets and Liabilities (as at September 30, 2026 vs March 31, 2026) (₹ in Lakhs)

Assets

| Particulars | 30/09/2026 | 31/03/2026 |

| Non-Current Assets | | |

| Property, Plant and Equipment | 2.01 | 0.00 |

| Other Non-Current Assets | 3150.81 | 3404.94 |

| Total Non-Current Assets | 3152.82 | 3404.94 |

| Current Assets | | |

| Cash and Cash Equivalents | 167.07 | 382.50 |

| Trade Receivables | 625.54 | 35.84 |

| Total Current Assets | 792.61 | 420.24 |

| TOTAL ASSETS | 3945.43 | 3825.18 |

Equity and Liabilities

| Particulars | 30/09/2026 | 31/03/2026 |

| Equity | | |

| Equity Share Capital | 643.99 | 643.99 |

| Other Equity | 1546.42 | 1428.83 |

| Total Equity | 2190.41 | 2072.82 |

| Non-Current Liabilities | | |

| Trade Payables | 1750.00 | 1750.00 |

| Total Non-Current Liabilities | 1750.00 | 1750.00 |

| Current Liabilities | | |

| Provisions | 3.24 | 0.00 |

| Current Tax Liabilities | 1.80 | 2.30 |

| Total Current Liabilities | 5.04 | 2.30 |

| TOTAL EQUITY AND LIABILITIES | 3945.43 | 3825.18 |

Key Notes and Additional Information

1. Business Transition: The company transitioned from consultancy to manufacturing during the preceding year as part of the strategic revival plan by the new management following the Corporate Insolvency Resolution Process (CIRP).

2. Income Source: In the current quarter, primary income of the company is mainly from interest from advances given and there is no other revenue segment.

3. Approval Process: The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 04, 2026. Statutory Auditors Patel Soni Shah & Co. conducted a limited review and issued an unqualified report.

4. NCLT Resolution Plan: The Hon'ble NCLT, Mumbai Bench-IV approved the Resolution Plan of the company under IBC on August 18, 2025. The plan provides settlement of creditors through cash, CCDs and equity instruments. Management/control now vests with the Successful Resolution Applicant.

5. Trading Status: An application for revocation of suspension of trading and activation of listing of equity shares was filed with the Stock Exchange on April 16, 2025, and remains under process as of the report date. Upon revocation, trading shall recommence and the revised capital structure/shareholding pursuant to the approved Resolution Plan shall be reflected.

6. Availability: The Financial Results are available on the company's website (https://theshivom.com) and on BSE Limited's website (www.bseindia.com).