Integrated Filing — IndAS



General information about company

Scrip Code 539148
NSE Symbol SHIVALIK
MSEI Symbol NA
ISIN INE788J01021
Name of company Shivalik Rasayan 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 13-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 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 Multi segment
Description of single segment
Start date and time of board meeting 13-02-2026   16:00:00
End date and time of board meeting 13-02-2026   17:10:00
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

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 Consolidated Consolidated
1 Income
Revenue from operations 8,203.75 26,518.75
Other income 117.58 216.13
Total income 8,321.33 26,734.88
2 Expenses
(a) Cost of materials consumed 4,916.91 14,782.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,106.56) (1,495.56)
(d) Employee benefit expense 1,524.29 4,491.15
(e) Finance costs 231.00 714.29
(f) Depreciation, depletion and amortisation expense 506.30 1,460.80
(f) Other Expenses
1 Other Expenses 1,836.72 5,407.25
Total other expenses 1,836.72 5,407.25
Total expenses 7,908.66 25,359.93
3 Total profit before exceptional items and tax 412.67 1,374.95
4 Exceptional items 0.00 0.00
5 Total profit before tax 412.67 1,374.95
6 Tax expense
7 Current tax 198.88 453.58
8 Deferred tax (153.16) (158.20)
9 Total tax expenses 45.72 295.38
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 366.95 1,079.57
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 366.95 1,079.57
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 366.95 1,079.57
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 269.63 761.06
Total profit or loss, attributable to non-controlling interests 97.33 318.51
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 787.52 787.52
Face value of equity share capital 5 5
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 1.71 4.83
Diluted earnings (loss) per share from continuing operations 1.71 4.83
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 1.71 4.83
Diluted earnings (loss) per share from continuing and discontinued operations 1.71 4.83
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agrochemicals 2,810.56 11,681.91
2 Active Pharma ingredient (API) 0.0009227 0.0043037
3 Pharma Formulation 4,690.85 13,712.31
4 Unallocated other operating revenue 0.0061007 0.0069416
Total Segment Revenue 8,203.75 26,518.75
Less: Inter segment revenue 0.00 0.00
Revenue from operations 8,203.75 26,518.75
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agrochemicals 592.72 1,933.89
2 Active Pharma ingredient (API) (257.34) (848.57)
3 Pharma Formulation 308.29 1,003.91
4 Unallocated other operating revenue 0.00 0.00
Total Profit before tax 643.67 2,089.23
i. Finance cost 231.00 714.28
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 412.67 1,374.95
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agrochemicals 31,626.17 31,626.17
2 Active Pharma ingredient (API) 11,119.55 11,119.55
3 Pharma Formulation 35,608.63 35,608.63
4 Unallocated other operating revenue 0.00 0.00
Total Segment Asset 78,354.35 78,354.35
Un-allocable Assets 0.00 0.00
Net Segment Asset 78,354.35 78,354.35
4 Segment Liabilities
Segment Liabilities
1 Agrochemicals 5,249.41 5,249.41
2 Active Pharma ingredient (API) 912.10 912.10
3 Pharma Formulation 4,846.77 4,846.77
4 Unallocated other operating revenue 0.00 0.00
Total Segment Liabilities 11,008.28 11,008.28
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 11,008.28 11,008.28
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 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