Integrated Filing — IndAS



General information about company
Scrip Code 540797
NSE Symbol SHALBY
MSEI Symbol NOTLISTED
ISIN INE597J01018
Name of company SHALBY LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   15:00:00
End date and time of board meeting 13-Aug-2025   15:57:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
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 2964260000
Other income 70080000
Total income 3034340000
2 Expenses
(a) Cost of materials consumed 154570000
(b) Purchases of stock-in-trade 293410000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -66000000
(d) Employee benefit expense 465090000
(e) Finance costs 93710000
(f) Depreciation, depletion and amortisation expense 165230000
(f) Other Expenses
1 Other Expenses 295160000 295160000
2 Operating Expenses 1406640000 1406640000
Total other expenses 1701800000
Total expenses 2807810000
3 Total profit before exceptional items and tax 226530000
4 Exceptional items 0
5 Total profit before tax 226530000
6 Tax expense
7 Current tax 183440000
8 Deferred tax -33690000
9 Total tax expenses 149750000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 76780000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 76780000
17 Other comprehensive income net of taxes -4590000
18 Total Comprehensive Income for the period 72190000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 89200000
Total profit or loss, attributable to non-controlling interests -12440000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4580000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -10000
21 Details of equity share capital
Paid-up equity share capital 1074870000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.71
Diluted earnings (loss) per share from continuing operations 0.71
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.71
Diluted earnings (loss) per share from continuing and discontinued operations 0.71
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 unaudited consolidated financial results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors of the company at their respective meetings held on August 13, 2025. The Statutory Auditors of the Company have carried out a Limited Review for said unaudited financial results. n n2. These financial results have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under section 133 of Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 and relevant amendment thereafter. n n3. The figures for quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the reviewed year-to-date figures up to the third quarter of the respective financial year. n n4. Shalby Limited Employees Welfare Trust has acquired 7,00,000 Equity Shares of Shalby Limited in June 2022 through market purchase pursuant to Employee Stock Option Scheme-2021. Till June 30, 2025, Company has granted all 7,00,000 Stock Options to eligible employees, out of which total 3,19,765 Stock Options were lapsed and 1,77,235 Options were vested and exercised by eligible employees. n nIn accordance with the resolution passed by the Nomination and Remuneration Committee, the Company has granted 15,000 stock options from the pool of 3,19,765 lapsed options and as of June 30, 2025, a total of 2,18,000 stock options remain active. n n5. The consolidated financial result includes the results of the Company and 14 Subsidiary companies Covering 4 stepdown subsidiaies. The company together with its subsidiaries is herein referred to as the Group. n n6. The Group is not a Large Corporate as per the applicability criteria given under the SEBI circular SEBI HO DDHS CIR P 2018 144 dated November 26, 2018. n n7. The Code on Social Security, 2020 Code relating to employee benefits during employment and post employment benefits has received Presidential assent and has been published in the Gazette of India. However, the effective date of the Code and final rules for quantifying the financial impact are yet to be notified. The Group will assess the impact of the Code when relevant provisions are notified and will record related impact, if any, in the period the Code becomes effective. n n8. As per Indian Accounting Standard Ind AS 108 - Segment Reporting, segment information has been provided in Consolidated Financial Results. The business segments of the company comprise of Healthcare Activities & Manufacturing of Implant. Disclosure for the same is given in the separate note attached herewith in Annexure I. n n9. Previous period figures have been re-grouped, re-cast and re-arranged wherever considered necessary to make it comparable.



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Healthcare Services 2683630000 2683630000
2 Manufacturing of Implants 280630000 280630000
Total Segment Revenue 2964260000
Less: Inter segment revenue 0 0
Revenue from operations 2964260000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Healthcare Services 325670000 325670000
2 Manufacturing of Implants -99140000 -99140000
Total Profit before tax 226530000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 226530000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Healthcare Services 12872150000 12872150000
2 Manufacturing of Implants 4868800000 4868800000
Total Segment Asset 17740950000 17740950000
Un-allocable Assets 0 0
Net Segment Asset 17740950000 17740950000
4 Segment Liabilities
Segment Liabilities
1 Healthcare Services 4493530000 4493530000
2 Manufacturing of Implants 3238450000 3238450000
Total Segment Liabilities 7731980000 7731980000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7731980000 7731980000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit & Loss 780000 780000
Total Amount of items that will not be reclassified to profit and loss 780000
2 Income tax relating to items that will not be reclassified to profit or loss 270000
3 Amount of items that will be reclassified to profit and loss
1 items that will be reclassified to profit or loss -5100000 -5100000
Total Amount of items that will be reclassified to profit and loss -5100000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -4590000