Shiv Aum Steels Limited has submitted to the Exchange, the financial results for the period ended December 31, 2025.
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Shiv Aum Steels has filed its Q3 FY26 (quarter ended Dec 31, 2025) results, both standalone and consolidated. Standalone revenue from operations for the quarter came in at ₹15,953.95 lakhs, up about 7% from ₹14,909.81 lakhs in Q3 FY25, while standalone PAT for the quarter rose sharply to ₹66.14 lakhs from ₹7.19 lakhs (off a low base). For the nine months ended Dec 2025, however, standalone revenue dipped to ₹38,133.27 lakhs (from ₹39,829.93 lakhs) and PAT fell to ₹306.10 lakhs (from ₹722.48 lakhs, a ~58% drop). Consolidated Q3 revenue was ₹18,157.64 lakhs with PAT of ₹90.37 lakhs. The company recently migrated from NSE's SME EMERGE platform to the Main Board on November 14, 2025, and this is among its first quarterly results prepared under Ind AS, with prior period figures restated. A partnership firm has been reclassified as a subsidiary under Ind AS 110. Statutory auditor Agrawal Jain & Gupta issued an unmodified limited review report.
The strong Q3 PAT jump looks more like a recovery on a weak base rather than sustained momentum, given that nine-month profits have nearly halved year-on-year. The Ind AS transition and Main Board migration are structural positives for visibility and investor base, but the sharp 9M profit decline and restated comparatives warrant a closer look at margin trends before drawing strong conclusions on the stock.