Integrated Filing — IndAS



General information about company

Scrip Code 511108
NSE Symbol SHIVATEX
MSEI Symbol NOTLISTED
ISIN INE705C01020
Name of company SHIVA TEXYARN LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 05-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Textiles
Start date and time of board meeting 05-11-2025   11:30:00
End date and time of board meeting 05-11-2025   13:15:00
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 Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 10,505.30 18,123.60
Other income 78.19 116.92
Total income 10,583.49 18,240.52
2 Expenses
(a) Cost of materials consumed 3,850.04 8,014.26
(b) Purchases of stock-in-trade 137.56 234.29
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,633.50 90.38
(d) Employee benefit expense 1,514.51 3,241.32
(e) Finance costs 337.55 626.25
(f) Depreciation, depletion and amortisation expense 370.81 733.48
(f) Other Expenses
1 Other Expenses 2,034.80 4,307.20
Total other expenses 2,034.80 4,307.20
Total expenses 9,878.77 17,247.18
3 Total profit before exceptional items and tax 704.72 993.34
4 Exceptional items 0.00 0.00
5 Total profit before tax 704.72 993.34
6 Tax expense
7 Current tax 147.06 214.84
8 Deferred tax (24.20) (48.88)
9 Total tax expenses 122.86 165.96
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 581.86 827.38
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 581.86 827.38
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 581.86 827.38
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 1,296.27 1,296.27
Face value of equity share capital 10 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 4.49 6.38
Diluted earnings (loss) per share from continuing operations 4.49 6.38
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 4.49 6.38
Diluted earnings (loss) per share from continuing and discontinued operations 4.49 6.38
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.These unaudited financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 5th November, 2025. The statutory auditors have reviewed the financial results and given unmodified opinion. 2.The Company is primarily engaged in the manufacturing of Textile and related products, which in the context of Ind AS 108 “Operating Segments” is considered the only significant business segment. 3.Previous period figures have been regrouped and reclassified wherever necessary. 4.The statement of assets and liabilities as at September 30, 2025 is given as Annexure A and Statement of Cash flows for the half year ended September 30, 2025 is given as Annexure B. 5.The consolidated figures include the result of the associate company L.K. Distributors Private Limited. For SHIVA TEXYARN LIMITED S K SUNDARARAMAN MANAGING DIRECTOR DIN 00002691 Coimbatore 5th November, 2025



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 16,037.00
Capital work-in-progress 15.70
Investment property 2.78
Goodwill 0.00
Other intangible assets 14.70
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 296.77
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 585.20
Total non-current financial assets 881.97
Deferred tax assets (net)
Other non-current assets 754.51
Total non-current assets 17,706.66
2 Current assets
Inventories 5,944.08
Current financial asset
Current investments 0.00
Trade receivables, current 6,206.01
Cash and cash equivalents 107.38
Bank balance other than cash and cash equivalents 244.02
Loans, current 43.79
Other current financial assets 46.52
Total current financial assets 6,647.72
Current tax assets (net)
Other current assets 493.57
Total current assets 13,085.37
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 30,792.03
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,296.27
Other equity 13,020.15
Total equity attributable to owners of parent 14,316.42
Non controlling interest
Total equity 14,316.42
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,202.27
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 27.11
Total non-current financial liabilities 2,229.38
Provisions, non-current 193.21
Deferred tax liabilities (net) 2,238.97
Deferred government grants, Non-current
Other non-current liabilities 297.99
Total non-current liabilities 4,959.55
Current liabilities
Current financial liabilities
Borrowings, current 7,604.59
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 173.22
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,433.02
Total Trade payable 1,606.24
Other current financial liabilities 1,571.49
Total current financial liabilities 10,782.32
Other current liabilities 477.55
Provisions, current 41.35
Current tax liabilities (Net) 214.84
Deferred government grants, Current
Total current liabilities 11,516.06
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 16,475.61
Total equity and liabilites 30,792.03
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 993.34
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 1,438.15
Adjustments for decrease (increase) in trade receivables, current (2,161.21)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 138.75
Adjustments for decrease (increase) in other non-current assets 127.58
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (757.09)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 97.22
Adjustments for increase (decrease) in other non-current liabilities 308.65
Adjustments for depreciation and amortisation expense 733.48
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 52.08
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (126.55)
Net cash flows from (used in) operations 866.79
Dividends received (23.40)
Interest paid (599.19)
Interest received (23.77)
Income taxes paid (refund) 118.12
Other inflows (outflows) of cash 12.16
Net cash flows from (used in) operating activities 1,312.85
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 3.16
Purchase of property, plant and equipment 320.24
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 23.40
Interest received 23.77
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5.55
Net cash flows from (used in) investing activities (264.36)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 331.43
Repayments of borrowings 475.16
Payments of lease liabilities 150.35
Dividends paid 77.78
Interest paid 599.19
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (971.05)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 77.44
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 77.44
Cash and cash equivalents cash flow statement at beginning of period 29.94
Cash and cash equivalents cash flow statement at end of period 107.38