Pursuant to Regulations 30 and 33 of the Listing Regulations read with Para A of Part A of Schedule III, we wish to inform you that the Board of Directors of the Company at it''s meeting ....
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Shiva Cement's Board approved its unaudited financial results for the quarter and half year ended September 30, 2025. Revenue from operations surged to Rs 8,211 lakhs in Q2 FY26 from Rs 5,053 lakhs a year earlier, a jump of about 62%. H1 FY26 revenue rose to Rs 18,772 lakhs from Rs 14,714 lakhs, up around 28%. Despite the strong top-line growth, the company reported a net loss of Rs 6,301 lakhs for H1 FY26 versus Rs 5,526 lakhs in H1 FY25, with accumulated losses now standing at Rs 49,677 lakhs. The statutory auditor (Shah Gupta & Co.) flagged the accumulated losses and going concern basis as an Emphasis of Matter, though explicitly stated the review opinion is not qualified. Non-current borrowings of Rs 152,749 lakhs dwarf total equity of Rs 4,046 lakhs (other equity is now negative at Rs -1,854 lakhs).
Strong revenue growth is a positive signal, but widening losses, deeply negative other equity, and an emphasis-of-matter note on going concern are significant risks for shareholders. Investors should watch for sustained improvement in profitability and debt reduction before drawing comfort on the stock.