Integrated Filing — IndAS



General information about company

Scrip Code 543299
NSE Symbol SHYAMMETL
MSEI Symbol NOTLISTED
ISIN INE810G01011
Name of company SHYAM METALICS AND ENERGY 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 07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-10-2025
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 Steel and allied products
Start date and time of board meeting 07-11-2025   11:30:00
End date and time of board meeting 07-11-2025   12:50:00
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 4,45,702.00 8,87,586.00
Other income 6,913.00 12,274.00
Total income 4,52,615.00 8,99,860.00
2 Expenses
(a) Cost of materials consumed 3,29,016.00 6,58,045.00
(b) Purchases of stock-in-trade 5,254.00 5,599.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,549.00) (18,020.00)
(d) Employee benefit expense 12,412.00 24,712.00
(e) Finance costs 5,030.00 9,008.00
(f) Depreciation, depletion and amortisation expense 21,118.00 41,572.00
(f) Other Expenses
1 Other Expenses 52,731.00 1,05,019.00
2 Impairment (gain) / loss on financial assets (105.00) 326.00
Total other expenses 52,626.00 1,05,345.00
Total expenses 4,17,907.00 8,26,261.00
3 Total profit before exceptional items and tax 34,708.00 73,599.00
4 Exceptional items 1.00 4.00
5 Total profit before tax 34,709.00 73,603.00
6 Tax expense
7 Current tax 9,357.00 19,492.00
8 Deferred tax (693.00) (1,001.00)
9 Total tax expenses 8,664.00 18,491.00
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 26,045.00 55,112.00
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 26,045.00 55,112.00
17 Other comprehensive income net of taxes (2,270.00) 1,745.00
18 Total Comprehensive Income for the period 23,775.00 56,857.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (131.00) (279.00)
Total profit or loss, attributable to non-controlling interests 26,176.00 55,391.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 24,018.00 57,107.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (243.00) (250.00)
21 Details of equity share capital
Paid-up equity share capital 27,823.00 27,823.00
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 9.36 19.81
Diluted earnings (loss) per share from continuing operations 9.33 19.74
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 9.36 19.81
Diluted earnings (loss) per share from continuing and discontinued operations 9.33 19.74
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. In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015 as amended, the above Statement of unaudited consolidated financial results for the quarter and year-to-date ended 30 September 2025, of the Company has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 07 November 2025. The statutory auditors have carried out a limited review on these consolidated financial results for the quarter and year-to-date ended 30 September 2025, and have issued an unmodified conclusion. 2. The above statement has been prepared in accordance with the Indian Accounting Standards notified under Section 133 of the Companies Act 2013, as amended, read with relevant rules there under and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015, amended. 3. The Group is primarily engaged in the manufacturing of steel and allied products including pellets, sponge iron, MS billets, TMT and long products, speciality alloys and generation of power. Accordingly, steel and allied products is the only reportable business segment in line with the segment wise information which is being presented to the Chief Operating Decision Maker in accordance with Ind AS 108 — Segment Reporting. 4. The above unaudited consolidated financial results are also available on the Holding Company’s website (www.shyammetalics.com) and on the website of respective stock exchanges - www.bseindia.com/www.nseindia.com. 5. There were no items in the nature of discontinued operations during the respective period / year reported above. 6. Figures for the previous period/year have been regrouped/ reclassified wherever necessary to conform to current period's classification.



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 6,07,996.00
Capital work-in-progress 3,78,049.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 7,370.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,16,126.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 4,325.00
Total non-current financial assets 1,20,451.00
Deferred tax assets (net) 17,016.00
Other non-current assets 31,575.00
Total non-current assets 11,62,457.00
2 Current assets
Inventories 3,28,617.00
Current financial asset
Current investments 84,743.00
Trade receivables, current 94,166.00
Cash and cash equivalents 5,069.00
Bank balance other than cash and cash equivalents 944.00
Loans, current 369.00
Other current financial assets 4,858.00
Total current financial assets 1,90,149.00
Current tax assets (net)
Other current assets 1,09,975.00
Total current assets 6,28,741.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 17,91,198.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 27,823.00
Other equity 10,73,457.00
Total equity attributable to owners of parent 11,01,280.00
Non controlling interest 84,226.00
Total equity 11,85,506.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 12,638.00
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 10,104.00
Total non-current financial liabilities 22,742.00
Provisions, non-current 3,584.00
Deferred tax liabilities (net) 14,723.00
Deferred government grants, Non-current
Other non-current liabilities 2,151.00
Total non-current liabilities 43,200.00
Current liabilities
Current financial liabilities
Borrowings, current 96,665.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 551.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3,32,684.00
Total Trade payable 3,33,235.00
Other current financial liabilities 95,076.00
Total current financial liabilities 5,24,976.00
Other current liabilities 30,358.00
Provisions, current 1,259.00
Current tax liabilities (Net) 5,899.00
Deferred government grants, Current
Total current liabilities 5,62,492.00
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 6,05,692.00
Total equity and liabilites 17,91,198.00
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
1 Remeasurement of defined benefit plan (86.00) (172.00)
2 Equity instruments at fair value through other comprehensive income (2,390.00) 2,372.00
Total Amount of items that will not be reclassified to profit and loss (2,476.00) 2,200.00
2 Income tax relating to items that will not be reclassified to profit or loss (263.00) 399.00
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 57.00 56.00
5 Total Other comprehensive income (2,270.00) 1,745.00



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 73,603.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 9,008.00
Adjustments for decrease (increase) in inventories (30,026.00)
Adjustments for decrease (increase) in trade receivables, current (14,888.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (29,600.00)
Adjustments for decrease (increase) in other non-current assets (2,145.00)
Adjustments for other financial assets, non-current (2,300.00)
Adjustments for other financial assets, current (33.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 38,189.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (2,997.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 41,430.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 43.00
Adjustments for provisions, non-current (151.00)
Adjustments for other financial liabilities, current 677.00
Adjustments for other financial liabilities, non-current 1,607.00
Adjustments for unrealised foreign exchange losses gains 4,626.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 452.00
Adjustments for fair value losses (gains) (4,750.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 97.00
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) 9,239.00
Net cash flows from (used in) operations 82,842.00
Dividends received (39.00)
Interest paid 0.00
Interest received (5,520.00)
Income taxes paid (refund) 17,447.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 59,836.00
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 0.00
Purchase of property, plant and equipment 1,07,117.00
Proceeds from sales of investment property 17,913.00
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 39.00
Interest received 5,723.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (95.00)
Net cash flows from (used in) investing activities (83,537.00)
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 12,000.00
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 34,240.00
Repayments of borrowings 4,272.00
Payments of lease liabilities 215.00
Dividends paid 11,247.00
Interest paid 8,048.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 22,458.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,243.00)
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 (1,243.00)
Cash and cash equivalents cash flow statement at beginning of period 6,313.00
Cash and cash equivalents cash flow statement at end of period 5,070.00