BSEShiva Cement LtdHighNeutral
Announced Thu, 29 Jan · 18:28 IST

The Board of Directors of Shiva Cement Limited at its meeting held today i.e. January 29, 2026 approved Unaudited Financial results for the quarter ended December 31, 2025.

Going ConcernEmphasis Of MatterRevenue Growth 20pctPat NegativeEbitda Margin ExpansionExceptional ItemResults View source PDF

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▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.

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AI summary

Shiva Cement reported Q3 FY26 revenue from operations at Rs. 12,608.58 lakhs, more than doubling from Rs. 5,768.94 lakhs in Q3 FY25, with nine-month revenue up ~53% at Rs. 31,380.67 lakhs. Despite this strong top-line growth, the company posted a Q3 net loss of Rs. 3,389.65 lakhs (vs Rs. 3,399.92 lakhs) and a 9M FY26 net loss of Rs. 9,690.14 lakhs. Accumulated losses have risen to Rs. 53,062.31 lakhs, prompting the statutory auditor to draw attention to going concern, though management remains hopeful of improvement. An exceptional expense of Rs. 167.32 lakhs was booked in the quarter due to the new Labour Codes' impact on defined benefit obligations. The Board also approved a registered office shift from Odisha to Mumbai, reflecting consolidation closer to its parent.

Likely market impact

Strong revenue momentum is encouraging, but heavy finance costs (Rs. 3,459.26 lakhs in Q3) are keeping the bottom line in deep red; the going concern flag and growing accumulated losses are key risks for shareholders, though the operational scale-up and EBITDA turning positive suggest potential earnings leverage if costs are controlled.