Integrated Filing — IndAS



General information about company
Scrip Code 544430
NSE Symbol SAMBHV
MSEI Symbol NOTLISTED
ISIN INE12NJ01018
Name of company SAMBHV STEEL TUBES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 14-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment The Company is in the business of manufacturing steel products having similar economic characteristics, primarily with operations in India. Hence, there is one operating segment.
Start date and time of board meeting 14-Jul-2025   13:04:00
End date and time of board meeting 14-Jul-2025   13:39:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 2024-09-28
Indicate Company website link for updated RPT policy of the Company https://sambhv.com/corporate-governance/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 4952630000 15113550000
Other income 28860000 64880000
Total income 4981490000 15178430000
2 Expenses
(a) Cost of materials consumed 3497170000 10860080000
(b) Purchases of stock-in-trade 5510000 81200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 75800000 -296590000
(d) Employee benefit expense 276290000 884210000
(e) Finance costs 169480000 477780000
(f) Depreciation, depletion and amortisation expense 117810000 343830000
(f) Other Expenses
1 Expenses 615870000 2038340000
Total other expenses 615870000 2038340000
Total expenses 4757930000 14388850000
3 Total profit before exceptional items and tax 223560000 789580000
4 Exceptional items 0 0
5 Total profit before tax 223560000 789580000
6 Tax expense
7 Current tax 37590000 93480000
8 Deferred tax 21360000 115660000
9 Total tax expenses 58950000 209140000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 164610000 580440000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 164610000 580440000
17 Other comprehensive income net of taxes 3040000 -2800000
18 Total Comprehensive Income for the period 167650000 577640000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 2410020000 2410020000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2550440000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.68 2.41
Diluted earnings (loss) per share from continuing operations 0.68 2.41
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.68 2.41
Diluted earnings (loss) per share from continuing and discontinued operations 0.68 2.41
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above financial results of Sambhv Steel Tubes Limited formerly known as Sambhv Steel Tubes Private Limited and Sambhv Sponge Power Private Limited the Company for the quarter and year ended March 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at it's meeting held on July 14, 2025.Statement of standalone financial results for the quarter and year ended March 31, 2025 can be viewed on websites of the Company, National Stock Exchange of India Ltd. and BSE Ltd. at www.sambhv.com, www.nseindia.com and www.bseindia.com respectively. n n 2 The above financial results have been prepared in accordance with Indian Accounting Standards Ind AS notified under Section 133 of Companies Act, 2013, read together with the Companies Indian Accounting Standard Rules, 2015 as amended n n 3 Subsequent to the year ended March 31, 2025, the Company has completed Initial Public Offer IPO of 6,58,64,549 equity shares of face value of INR 10 each, aggregating to INR 5,400.00 million, comprising of fresh issue of 5,36,69,429 shares, out of which 5,34,46,115 equity shares were issued at an offer price of INR 82 per equity share to all the allottees and 2,23,314 equity shares were issued at an offer price of INR 78 per equity share, after a discount of INR 4 per equity share to employees aggregating to INR 4,400.00 million and offer for sale of 1,21,95,120 equity shares by the selling shareholders aggregating to INR 1,000.00 million. Pursuant to the IPO, the equity shares of the Company were listed on the National Stock Exchange NSE and Bombay Stock Exchange BSE on July 2, 2025. n nAccordingly, the above Statement of Standalone Financial Results for the quarter and year ended March 31, 2025 were drawn up for the first time in accordance with the requirements of Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015, as amended. n n4 The Statement includes the results for the quarter ended March 31, 2025 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2025, and the audited figures for nine-month period ended December 31, 2024 which were audited by us. Audit for the nine months ended December 31, 2024 was conducted for the purpose of IPO filing. n n5 Further, the figures for the quarter ended December 31, 2024 and March 31, 2024 included in the financial results were not subject to audit review by the statutory Auditors. However, the Management has exercised necessary diligence to ensure that the financial results for these periods provide a true and fair view of the Company affairs. n n6.The Company is in the business of manufacturing steel products having similar economic characteristics, primarily with operations in India. Hence, there is one operating segment. n n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 7149630000
Capital work-in-progress 857270000
Investment property 0
Goodwill 0
Other intangible assets 230000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 651730000
Trade receivables, non-current 0
Loans, non-current 3450000
Other non-current financial assets 308950000
Total non-current financial assets 964130000
Deferred tax assets (net) 0
Other non-current assets 134480000
Total non-current assets 9105740000
2 Current assets
Inventories 2538900000
Current financial asset
Current investments 0
Trade receivables, current 1471550000
Cash and cash equivalents 51390000
Bank balance other than cash and cash equivalents 110490000
Loans, current 8600000
Other current financial assets 22690000
Total current financial assets 1664720000
Current tax assets (net) 39830000
Other current assets 995770000
Total current assets 5239220000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14344960000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2410020000
Other equity 2550440000
Total equity attributable to owners of parent 4960460000
Non controlling interest
Total equity 4960460000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3576140000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 36110000
Total non-current financial liabilities 3612250000
Provisions, non-current 21710000
Deferred tax liabilities (net) 302220000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 3936180000
Current liabilities
Current financial liabilities
Borrowings, current 1740980000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 47520000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3199090000
Total Trade payable 3246610000
Other current financial liabilities 266680000
Total current financial liabilities 5254270000
Other current liabilities 183470000
Provisions, current 10580000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 5448320000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 9384500000
Total equity and liabilites 14344960000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gains / (losses) on the defined benefit plans 4070000 -3740000
Total Amount of items that will not be reclassified to profit and loss 4070000 -3740000
2 Income tax relating to items that will not be reclassified to profit or loss 1030000 -940000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 3040000 -2800000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 789580000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 477780000
Adjustments for decrease (increase) in inventories -1048310000
Adjustments for decrease (increase) in trade receivables, current -532070000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -727190000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -136520000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2268930000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 48680000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 343830000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 12060000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 25330000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 48540000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 400000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -710000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 2900000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 686570000
Net cash flows from (used in) operations 1476150000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 202360000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1273790000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 651730000
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 3520000
Purchase of property, plant and equipment 2226620000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 40000
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 50210000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 209340000
Net cash flows from (used in) investing activities -2615320000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 2314360000
Repayments of borrowings 466000000
Payments of lease liabilities 5650000
Dividends paid 0
Interest paid 525630000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 1317080000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -24450000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -24450000
Cash and cash equivalents cash flow statement at beginning of period 75840000
Cash and cash equivalents cash flow statement at end of period 51390000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S S Kothari Mehta and Co. LLP Yes 31-Aug-2025