The Exchange had sought clarification from Shiv Aum Steels Limited for the quarter ended 31-Dec-2025 with respect to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. On basis of above the Company was required to clarify the following: -1. Limited Review Report/ Independent Auditor's Report is not in the format prescribed by SEBI. The response of the Company is enclosed.
SHIVAUM · price
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Shiv Aum Steels Limited submitted a revised outcome of its February 13, 2026 board meeting after NSE flagged that the Limited Review Report was not in the SEBI-prescribed format. The company has rectified the errors and resubmitted the unaudited standalone and consolidated financial results for Q3 FY26 (quarter ended December 31, 2025) under Ind AS. On the numbers, standalone total income from operations rose to Rs. 5,953.95 lakhs in Q3 FY26 from Rs. 4,909.81 lakhs in Q3 FY25. Standalone net profit after tax jumped to Rs. 66.14 lakhs (vs Rs. 7.19 lakhs YoY), while nine-month standalone net profit stood at Rs. 306.10 lakhs. Consolidated Q3 net profit came in at Rs. 90.37 lakhs (vs Rs. 4.35 lakhs YoY), with nine-month consolidated PAT at Rs. 309.26 lakhs. This is the company's second quarterly set of results under Ind AS after migrating from NSE's SME (EMERGE) platform to the Main Board on November 14, 2025.
The format issue was a procedural compliance matter, now resolved with no apparent financial or governance penalty. For shareholders, the resubmitted results show a sharp YoY improvement in profitability, but the company remains small, recently migrated to the Main Board, and is reporting its first Ind AS results, which may affect comparability with earlier periods.