BSEShiva Suitings LtdHighNeutral
Announced Fri, 29 May · 20:05 IST

Audited Financial Results for March 2026

Emphasis Of MatterRevenue DeclinePat NegativeNegative Operating CashflowResults View source PDF

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

Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Shiva Suitings Limited reported a net loss of Rs 8.79 lakhs for FY2025, a sharp decline from a net profit of Rs 5.34 lakhs in the previous year. Total income dropped drastically to Rs 0.26 lakhs from Rs 260.24 lakhs in the prior year. Operating cash flow turned negative at Rs 1.76 lakhs compared to positive Rs 1.88 lakhs in FY2024. The statutory auditor issued an Unmodified Opinion, meaning the financial statements present a true and fair view. However, the auditor drew attention to an Emphasis of Matter noting the company's failure to make provisions for Gratuity and Compensated Absences (Leave Encashment) as required under Ind AS 19, though the impact was considered immaterial given the limited number of employees.

Likely market impact

The company swung from profit to loss with severely reduced revenues, raising concerns about its financial viability and operational continuity. Shareholders should monitor whether this is a temporary anomaly or a structural issue in the textile business.