Integrated Filing — IndAS

General information about company

Scrip Code	539252
NSE Symbol	SHYAMCENT
MSEI Symbol	NOTLISTED
ISIN	INE979R01011
Name of company	Shyam Century Ferrous 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	06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-01-2026
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	Consolidation not Applicable and hence segment not applicable
Start date and time of board meeting	06-02-2026 15:30:00
End date and time of board meeting	06-02-2026 16:20:00
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
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	01-10-2025	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	83.69	2,225.78
	Other income	181.03	675.17
	Total income	264.72	2,900.95
2	Expenses
(a)	Cost of materials consumed	233.70	1,151.55
(b)	Purchases of stock-in-trade	0.00	0.00
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0.00	1,016.71
(d)	Employee benefit expense	27.46	154.24
(e)	Finance costs	2.75	8.71
(f)	Depreciation, depletion and amortisation expense	122.30	366.45
(f)	Other Expenses
1	Power & Fuel Expenses	752.36	1,135.56
2	Other Expenses	46.44	321.95
	Total other expenses	798.80	1,457.51
	Total expenses	1,185.01	4,155.17
3	Total profit before exceptional items and tax	(920.29)	(1,254.22)
4	Exceptional items	0.00	0.00
5	Total profit before tax	(920.29)	(1,254.22)
6	Tax expense
7	Current tax	0.00	0.00
8	Deferred tax	(306.46)	(317.17)
9	Total tax expenses	(306.46)	(317.17)
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	(613.83)	(937.05)
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	(613.83)	(937.05)
17	Other comprehensive income net of taxes	1.87	570.00
18	Total Comprehensive Income for the period	(611.96)	(367.05)
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	2,121.73	2,121.73
	Face value of equity share capital	1	1
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	-0.29	-0.44
	Diluted earnings (loss) per share from continuing operations	-0.29	-0.44
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	-0.29	-0.44
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.29	-0.44
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 FINANCIAL RESULTS: 1. The above unaudited financial results as reviewed by the Audit Committee have been approved at the meeting of the Board of Directors held on 6th February 2026. The Limited Review of these results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, have been completed by the Statutory Auditors of the Company. 2. The Company is primarily engaged in the manufacture and sale of ferro silicon. There are no separate reportable segments as per Ind AS 108 - Operating Segments. 3. The Company has closed the operations of its plant situated at EPIP, Rajabagan, Byrnihat, District-Ri-Bhoi, Meghalaya - 793101 with effect from 7th May 2025 due to significant increase in power tariffs, which has made operations economically unviable. This matter has been communicated to the stock exchanges pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. As on the reporting date, the plant is non-operational. 4. In terms of the recommendation of the Audit Committee, the Board of Directors of the Company in its meetings held on 7th January, 2026 has unanimously accorded its in-principle approval for the sale, lease or otherwise dispose off the whole or substantially the whole of the Company’s assets, including Plant & Machinery, Furniture’s & Fixtures,Tools, Equipment’s, Electrical Installations, other assets etc. and all Manufacturing Rights/Approvals, ifany, subject to approval of the shareholders. The recognition of the assets has been continued to be shown under existing Property, Plant and Equipment category instead of Held for Sale, pending approval of the shareholders of the Company. 5. Figures of the previous period/year have been regrouped and reclassified to conform to the classification of current period, wherever necessary. By order of the Board For Shyam Century Ferrous Limited Aditya Vimalkumar Agrawal Managing Director DIN : 03330313 Date: 6th February, 2026 Place: Kolkata

Textual Information(1)

NOTES TO FINANCIAL RESULTS: 1. The above unaudited financial results as reviewed by the Audit Committee have been approved at the meeting of the Board of Directors held on 6th February 2026. The Limited Review of these results as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, have been completed by the Statutory Auditors of the Company. 2. The Company is primarily engaged in the manufacture and sale of ferro silicon. There are no separate reportable segments as per Ind AS 108 - Operating Segments. 3. The Company has closed the operations of its plant situated at EPIP, Rajabagan, Byrnihat, District-Ri-Bhoi, Meghalaya - 793101 with effect from 7th May 2025 due to significant increase in power tariffs, which has made operations economically unviable. This matter has been communicated to the stock exchanges pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. As on the reporting date, the plant is non-operational. 4. In terms of the recommendation of the Audit Committee, the Board of Directors of the Company in its meetings held on 7th January, 2026 has unanimously accorded its in-principle approval for the sale, lease or otherwise dispose off the whole or substantially the whole of the Company’s assets, including Plant & Machinery, Furniture’s & Fixtures,Tools, Equipment’s, Electrical Installations, other assets etc. and all Manufacturing Rights/Approvals, ifany, subject to approval of the shareholders. The recognition of the assets has been continued to be shown under existing Property, Plant and Equipment category instead of Held for Sale, pending approval of the shareholders of the Company. 5. Figures of the previous period/year have been regrouped and reclassified to conform to the classification of current period, wherever necessary. By order of the Board For Shyam Century Ferrous Limited Aditya Vimalkumar Agrawal Managing Director DIN : 03330313 Date: 6th February, 2026 Place: Kolkata

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 Post Employement benefit obligation	0.00	(0.84)
2	Net changes in fair value of investments in equity shares carried at fair value through OCI	2.15	655.90
	Total Amount of items that will not be reclassified to profit and loss	2.15	655.06
2	Income tax relating to items that will not be reclassified to profit or loss	0.28	85.06
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	0.00	0.00
5	Total Other comprehensive income	1.87	570.00