Shiv Aum Steels Limited has informed the Exchange about the Standalone and Consolidated Financial Results for the quarter ended December 31, 2025.
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Shiv Aum Steels Limited reported its Q3 FY26 (October-December 2025) unaudited financial results, which were approved by the Board on February 13, 2026 along with a clean (unmodified) Limited Review report from Agrawal Jain & Gupta. On a standalone basis, total revenue from operations fell to Rs 5,953.95 lakhs from Rs 7,490.91 lakhs in the year-ago quarter (a decline of about 20.5%), while profit after tax rose to Rs 66.14 lakhs from Rs 7.19 lakhs; basic EPS was Rs 0.49. On a consolidated basis (including subsidiary Shivoham Ventures), total revenue grew about 20% YoY to Rs 18,157.64 lakhs and PAT improved sharply to Rs 90.37 lakhs (vs Rs 4.35 lakhs), though 9M FY26 consolidated PAT of Rs 309.26 lakhs was lower than the Rs 689.86 lakhs reported for 9M FY25. The results are the first quarterly numbers prepared under Ind AS after the company's migration from NSE's SME (EMERGE) platform to the Main Board on November 14, 2025, and prior period comparatives were restated from IGAAP to Ind AS without being subjected to limited review or audit.
Short-term impact is mixed for shareholders: standalone revenue shrank sharply year-on-year even as consolidated revenue grew about 20%, and consolidated quarterly profit improved strongly off a low base. Investors should note that prior-year comparatives were converted from IGAAP to Ind AS by management without auditor review, so YoY growth figures should be read with that caveat. The migration to the main board and first Ind AS reporting mark a structural milestone but do not change the underlying business momentum.