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 24-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 alied products
Start date and time of board meeting 24-01-2026   14:00:00
End date and time of board meeting 24-01-2026   15:30:00
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
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
There is no such default on loans and debt securities.



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,75,725.00 5,18,453.00
Other income 2,995.00 9,080.00
Total income 1,78,720.00 5,27,533.00
2 Expenses
(a) Cost of materials consumed 1,15,949.00 3,40,585.00
(b) Purchases of stock-in-trade 22,355.00 47,520.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,818.00) (635.00)
(d) Employee benefit expense 4,582.00 14,718.00
(e) Finance costs 889.00 2,750.00
(f) Depreciation, depletion and amortisation expense 5,469.00 16,202.00
(f) Other Expenses
1 Other Expenses 19,144.00 52,821.00
2 Impairment (gain) / loss on financial assets (128.00) (96.00)
Total other expenses 19,016.00 52,725.00
Total expenses 1,65,442.00 4,73,865.00
3 Total profit before exceptional items and tax 13,278.00 53,668.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 13,278.00 53,668.00
6 Tax expense
7 Current tax 3,252.00 13,388.00
8 Deferred tax 182.00 111.00
9 Total tax expenses 3,434.00 13,499.00
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 9,844.00 40,169.00
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 9,844.00 40,169.00
17 Other comprehensive income net of taxes 749.00 2,060.00
18 Total Comprehensive Income for the period 10,593.00 42,229.00
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 27,823.00 27,833.00
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 3.54 14.44
Diluted earnings (loss) per share from continuing operations 3.53 14.39
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 3.54 14.44
Diluted earnings (loss) per share from continuing and discontinued operations 3.53 14.39
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) Notes to the unaudited standalone financial results for the quarter and year-to-date ended 31 December 2025 1. In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015 as amended, the above statement of unaudited standalone financial results for the quarter and year-to-date ended 31 December 2025 of the Company has been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 24 January 2026. The statutory auditors have carried out a limited review on these standalone financial results for the quarter and year-to-date ended 31 December 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 Company 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. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the New Labour Codes). The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and the incremental impact of these changes, on the basis of the best information available for the period ended December 31, 2025, is not material to these financial results. The Management also continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 5.The above unaudited standalone financial results are also available on the Company’s website (www.shyammetalics.com) and on the website of respective stock exchanges - www.bseindia.com/www.nseindia.com. 6.There were no items in the nature of exceptional/ discontinued operations during the respective periods reported above. 7. 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


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 of Defined Benefit Plan (36.00) (108.00)
2 Equity instruments at fair value through other comprehensive income 916.00 2,530.00
Total Amount of items that will not be reclassified to profit and loss 880.00 2,422.00
2 Income tax relating to items that will not be reclassified to profit or loss 131.00 362.00
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
5 Total Other comprehensive income 749.00 2,060.00