| Scrip Code | 544430 |
|---|---|
| NSE Symbol | SAMBHV |
| MSEI Symbol | NOTLISTED |
| ISIN | INE12NJ01018 |
| Name of company | SAMBHV STEEL TUBES 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 | 09-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Single segment |
| Description of single segment | The Company is in the business of manufacturing steel products having similar economic characteristics, primarily with operations in India. Hence, there is one operating segment. |
| Start date and time of board meeting | 09-05-2026 12:50:00 |
| End date and time of board meeting | 09-05-2026 13:57:00 |
| 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 |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 28-09-2024 |
| Indicate Company website link for updated RPT policy of the Company | https://sambhv.com/uploads/pdf/investors/corporate-governance/policies/Globe-Policy-on-Materiality-of-Related-Party-Transactions.pdf |
| 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? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Not Applicable | |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 68,531.00 | 2,41,324.30 | |
| Other income | 395.50 | 728.80 | |
| Total income | 68,926.50 | 2,42,053.10 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 51,265.20 | 1,73,837.70 |
| (b) | Purchases of stock-in-trade | 820.00 | 1,634.10 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (4,013.20) | (3,280.30) |
| (d) | Employee benefit expense | 3,596.70 | 13,441.80 |
| (e) | Finance costs | 986.30 | 4,331.60 |
| (f) | Depreciation, depletion and amortisation expense | 1,207.00 | 4,850.80 |
| (f) | Other Expenses | ||
| 1 | Expenses | 7,641.00 | 28,061.10 |
| Total other expenses | 7,641.00 | 28,061.10 | |
| Total expenses | 61,503.00 | 2,22,876.80 | |
| 3 | Total profit before exceptional items and tax | 7,423.50 | 19,176.30 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,423.50 | 19,176.30 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,575.10 | 4,012.60 |
| 8 | Deferred tax | 270.90 | 836.90 |
| 9 | Total tax expenses | 1,846.00 | 4,849.50 |
| 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 | 5,577.50 | 14,326.80 |
| 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 | 5,577.50 | 14,326.80 |
| 17 | Other comprehensive income net of taxes | 37.00 | 7.10 |
| 18 | Total Comprehensive Income for the period | 5,614.50 | 14,333.90 |
| 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 | 29,467.10 | 29,467.10 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 76,075.80 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 1.89 | 5.09 | |
| Diluted earnings (loss) per share from continuing operations | 1.89 | 5.09 | |
| 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 | 1.89 | 5.09 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 1.89 | 5.09 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above financial results of Sambhv Steel Tubes Limited (formerly known as Sambhv Steel Tubes Private Limited and Sambhv Sponge Power Private Limited) (the Company) for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at it's meeting held on May 09, 2026. In compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Statutory Audit of these Standalone Financial Results has been carried out by the Statutory Auditors. Statement of standalone financial results for the quarter and year ended March 31, 2026 can be viewed on websites of the Company, National Stock Exchange of India Ltd. and BSE Ltd. at www.sambhv.com, www.nseindia.com and www.bseindia.com respectively. 2. The above financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of Companies Act, 2013, read together with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). 3. During the quarter ended September 30, 2025, the Company has completed Initial Public Offer (IPO) of 6,58,64,549 equity shares of face value of INR 10 each, aggregating to INR 5,400.00 million, comprising of fresh issue of 5,36,69,429 shares, out of which 5,34,46,115 equity shares were issued at an offer price of INR 82 per equity share to all the allottees and 2,23,314 equity shares were issued at an offer price of INR 78 per equity share, after a discount of INR 4 per equity share to employees, which aggregates to INR 4,400.00 million and offer for sale of 1,21,95,120 equity shares by the selling shareholders aggregating to INR 1,000.00 million. Pursuant to the IPO, the equity shares of the Company were listed on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) on July 2, 2025. 4. The proceed from fresh issue of IPO were INR 4,400 million, Prepayment or repayment of all or a portion of certain outstanding borrowings availed by the Company, General corporate purposes and Offer issue expenses has utilised amount of INR 3900.00, 209.55 and 273.41 millions respectively. INR 17.04 million is remaining to be utilised for General corporate purposes (15.00 million) and Offer issue expenses (2.04 million) 5. The Statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026, and the unaudited published year to date figures for nine-month period ended December 31, 2025 which were subjected to limited review. 6. Effective November 21, 2025, The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. The corresponding rules under these codes are yet to be notified by state or central authorities. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost in the statement of profit and loss. However based on the assessment made by the management, there is no impact on implementation of New Labour Codes on the employee benefit expense for the quarter and year ended 31st March, 2026. Further, the Group continues to monitor the finalisation of Central or State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting impact, if any, based of such developments. 7. During the quarter ended June 30, 2025, as per the Board of Directors Meeting held On May 21, 2025, a resolution was passed to divest the Companys interest in Clean Max Opia Pvt. Ltd. (CMOPL). This decision was taken due to CMOPLs non-fulfilment of its obligations under Article 3 of the Energy Supply Agreement dated September 20, 2024, specifically its failure to acquire the requisite land and to obtain Stage II connectivity approval for the project. Pursuant to the above resolution, the Company entered into a Share Purchase Agreement on May 27, 2025, with Clean Max Enviro Energy Solutions Pvt. Ltd. (Clean Max) and CMOPL for the sale of its entire shareholding in CMOPL back to Clean Max. Consequently, CMOPL was Associate till May 29, 2025. 8. The Company is in the business of manufacturing steel products having similar economic characteristics, primarily with operations in India. Hence, there is one operating segment. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 69,912.90 | |
| Capital work-in-progress | 18,723.60 | |
| Investment property | 6,517.10 | |
| Goodwill | 0.00 | |
| Other intangible assets | 2.50 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 116.10 | |
| Other non-current financial assets | ||
| 1 | Other non-current financial assets | 2,527.60 |
| Total of other non-current financial assets | 2,527.60 | |
| Total non-current financial assets | 2,643.70 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Other non-current assets | 13,035.10 |
| Total of other non-current assets | 13,035.10 | |
| Total non-current assets | 1,10,834.90 | |
| 2 | Current assets | |
| Inventories | 44,252.00 | |
| Current financial asset | ||
| Current investments | 10,005.60 | |
| Trade receivables, current | 22,259.80 | |
| Cash and cash equivalents | 6,161.90 | |
| Bank balance other than cash and cash equivalents | 2,230.50 | |
| Loans, current | 175.90 | |
| Other current financial assets | ||
| Total of other current financial assets | 786.70 | |
| Total current financial assets | 41,620.40 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Other current assets | 10,445.00 |
| Total of other current assets | 10,445.00 | |
| Total current assets | 96,317.40 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 2,07,152.30 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 29,467.10 | |
| Other equity | 76,075.80 | |
| Total equity attributable to owners of parent | 1,05,542.90 | |
| Non controlling interest | ||
| Total equity | 1,05,542.90 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 22,588.70 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease liabilities | 640.20 |
| Total of other non-current financial liabilities | 640.20 | |
| Total non-current financial liabilities | 23,228.90 | |
| Provisions, non-current | 396.60 | |
| Deferred tax liabilities (net) | 3,861.40 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 27,486.90 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 14,541.90 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,851.50 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 52,564.70 | |
| Total Trade payable | 55,416.20 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 42.90 |
| 2 | Other financial liabilities | 1,651.10 |
| Total of other current financial liabilities | 1,694.00 | |
| Total current financial liabilities | 71,652.10 | |
| Other current liabilities | 1,852.70 | |
| 1 | Other current liabilities | 1,852.70 |
| Total of other current liabilities | 1,852.70 | |
| Provisions, current | 133.00 | |
| Current tax liabilities (Net) | 484.70 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 74,122.50 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 1,01,609.40 | |
| Total equity and liabilites | 2,07,152.30 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| 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 | |||||||
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 gains / (losses) on the defined benefit plans | 49.50 | 9.50 |
| Total Amount of items that will not be reclassified to profit and loss | 49.50 | 9.50 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 12.50 | 2.40 |
| 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 | 37.00 | 7.10 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 19,176.30 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 4,331.60 | |||||
| Adjustments for decrease (increase) in inventories | (18,863.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (7,627.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (497.50) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 171.60 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 22,927.20 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 18.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 4,850.70 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 216.20 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 392.50 | |||||
| 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 | 369.70 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 8.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (5.60) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (17.60) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 5,535.40 | |||||
| Net cash flows from (used in) operations | 24,711.70 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 3,129.60 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 21,582.10 | |||||
| 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 | 50.00 | |||||
| Purchase of property, plant and equipment | 26,150.30 | |||||
| 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 | 0.00 | |||||
| Interest received | 237.30 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (11,228.60) | |||||
| Net cash flows from (used in) investing activities | (37,091.60) | |||||
| 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 | 44,000.00 | |||||
| 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 | 21,476.80 | |||||
| Repayments of borrowings | 37,517.40 | |||||
| Payments of lease liabilities | 71.70 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 4,357.50 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (2,372.70) | |||||
| Net cash flows from (used in) financing activities | 21,157.50 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 5,648.00 | |||||
| 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 | 5,648.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 513.90 | |||||
| Cash and cash equivalents cash flow statement at end of period | 6,161.90 | |||||
| Mode of Fund Raising | Public Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 02-07-2025 |
| Amount Raised | 44,000.00 |
| Report filed for Quarter ended | 31-03-2026 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | Care Ratings Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | NA |
| Comments of the Audit Committee after review | None |
| Comments of the auditors, if any | NA |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| Name of signatory | Niraj Shrivastava |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Raipur |
| Date | 09-05-2026 |
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Sambhv Steel Tubes Limited | Anu Garg | Chief Financial Officer | Advance | 0.00 | NIL | 4.30 | 09-05-2026 | 4.30 | 4.30 | 0.00 | ||||||||||||||
| 2 | Sambhv Steel Tubes Limited | Bhavesh Khetan | Executive Director and COO | Remuneration | 100.00 | NIL | 10.00 | 09-05-2026 | 110.00 | 13.50 | 9.00 | ||||||||||||||
| 3 | Sambhv Steel Tubes Limited | Suresh Kumar Goyal | Chairman and Executive Director | Remuneration | 180.00 | NIL | 180.00 | 57.00 | 27.00 | ||||||||||||||||
| 4 | Sambhv Steel Tubes Limited | Vikas Kumar Goyal | Managing Director and CEO | Remuneration | 180.00 | NIL | 180.00 | 14.10 | 14.40 | ||||||||||||||||
| 5 | Sambhv Steel Tubes Limited | Niraj Shrivastava | Company Secretary and Compliance Officer | Remuneration | 20.00 | NIL | 19.40 | 1.30 | 0.90 | ||||||||||||||||
| 6 | Sambhv Steel Tubes Limited | Saurabh Patil | Director | Remuneration | 20.00 | NIL | 17.70 | 0.00 | 2.10 | ||||||||||||||||
| 7 | Sambhv Steel Tubes Limited | Anu Garg | Chief Financial Officer | Remuneration | 35.00 | NIL | 34.30 | 1.30 | 1.60 | ||||||||||||||||
| 8 | Sambhv Steel Tubes Limited | Harsheet Goyal | Relative of Director Suresh Kumar Goyal | Remuneration | 20.00 | NIL | 13.80 | 0.00 | 0.00 | ||||||||||||||||
| 9 | Sambhv Steel Tubes Limited | Shashank Goyal | Promoter and Relative of Director Suresh Kumar Goyal | Remuneration | 30.00 | NIL | 24.00 | 1.70 | 0.00 | ||||||||||||||||
| 10 | Sambhv Steel Tubes Limited | Sambhv Seva Foundation | Promoter Group Entity | Investment | 0.00 | NIL | 0.00 | 0.10 | 0.10 | ||||||||||||||||
| 11 | Sambhv Steel Tubes Limited | Rama Khetan | Relative of Director Bhavesh Khetan | Remuneration | 40.00 | NIL | 30.00 | 2.00 | 2.10 | ||||||||||||||||
| 12 | Sambhv Steel Tubes Limited | Sheetal Goyal | Head CSR | Remuneration | 100.00 | NIL | 96.00 | 5.60 | 5.70 | ||||||||||||||||
| 13 | Sambhv Steel Tubes Limited | Rohit Goyal | Promoter and Relative of Director Suresh Kumar Goyal | Remuneration | 30.00 | NIL | 24.00 | 1.80 | 0.00 | ||||||||||||||||
| 14 | Sambhv Steel Tubes Limited | Shri Manoj Khetan | Independent Director | Any other transaction | Independent Director Sitting Fees | 10.00 | NIL | 0.50 | 09-05-2026 | 10.50 | 2.30 | 3.00 | |||||||||||||
| 15 | Sambhv Steel Tubes Limited | Sarbesh Das | Independent Director | Any other transaction | Independent Director Sitting Fees | 5.00 | NIL | 1.00 | 0.00 | 1.00 | |||||||||||||||
| 16 | Sambhv Steel Tubes Limited | Ms. Nidhi Thakkar | Independent Director | Any other transaction | Independent Director Sitting Fees | 10.00 | NIL | 0.50 | 09-05-2026 | 10.50 | 1.80 | 3.50 | |||||||||||||
| 17 | Sambhv Steel Tubes Limited | Sharad Chandak | Independent Director | Any other transaction | Independent Director Sitting Fees | 0.00 | NIL | 1.00 | 09-05-2026 | 1.00 | 0.00 | 1.00 | |||||||||||||
| 18 | Sambhv Steel Tubes Limited | Shri Kishore Kumar Singh | Independent Director | Any other transaction | Independent Director Sitting Fees | 10.00 | NIL | 9.00 | 1.40 | 2.50 | |||||||||||||||
| 19 | Sambhv Steel Tubes Limited | Sadhguru Pipes LLP | Promoter Group Entity | Interest received | 10.00 | NIL | 6.70 | 0.00 | 0.00 | ||||||||||||||||
| 20 | Sambhv Steel Tubes Limited | Sambhv Tubes Pvt Ltd | Wholly Owned Subsidiary | Any other transaction | Unsecured Loan Taken | 0.00 | NIL | 600.00 | 0.00 | 0.00 | |||||||||||||||
| 21 | Sambhv Steel Tubes Limited | Sambhv Tubes Pvt Ltd | Wholly Owned Subsidiary | Any other transaction | Interest received on Unsecured Loan | 0.00 | NIL | 3.70 | 0.00 | 3.70 | |||||||||||||||
| 22 | Sambhv Steel Tubes Limited | Sambhv Tubes Pvt Ltd | Wholly Owned Subsidiary | Any other transaction | Loans and Advances Given | 0.00 | NIL | 907.00 | 0.00 | 79.10 | |||||||||||||||
| 23 | Sambhv Steel Tubes Limited | Sambhv Tubes Pvt Ltd | Wholly Owned Subsidiary | Any other transaction | Loans and Advances Received Back | 0.00 | NIL | 200.00 | 0.00 | 0.00 | |||||||||||||||
| 24 | Sambhv Steel Tubes Limited | Sambhv Tubes Pvt Ltd | Wholly Owned Subsidiary | Any other transaction | Repayment of Unsecured Loan | 2,000.00 | NIL | 3,414.10 | 2,728.40 | 0.00 | |||||||||||||||
| 25 | Sambhv Steel Tubes Limited | Sambhv Tubes Pvt Ltd | Wholly Owned Subsidiary | Investment | 0.00 | NIL | 0.00 | 6,517.00 | 6,517.00 | ||||||||||||||||
| 26 | Sambhv Steel Tubes Limited | Sambhv Tubes Private Limited | Wholly Owned Subsidiary | Any other transaction | Interest on unsecured loan | 400.00 | NIL | 171.50 | 37.40 | 0.00 | |||||||||||||||
| 27 | Sambhv Steel Tubes Limited | Sambhv Tubes Private Limited | Wholly Owned Subsidiary | Any other transaction | Interest Income on Unsecured Loan | 0.00 | NIL | 8.20 | 0.00 | 0.00 | |||||||||||||||
| 28 | Sambhv Steel Tubes Limited | Sambhv Tubes Private Limited | Wholly Owned Subsidiary | Any other transaction | Interest paid on unsecured loan | 0.00 | NIL | 188.30 | 0.00 | 0.00 | |||||||||||||||
| 29 | Sambhv Steel Tubes Limited | Agarsen Rerollers Pvt Ltd | Promoter Group Entity | Purchase of fixed assets | 15.60 | NIL | 15.60 | 0.00 | 0.00 | ||||||||||||||||
| 30 | Sambhv Steel Tubes Limited | Ganpati Sponge Iron Private Limited | Promoter Group Entity | Purchase of fixed assets | 0.00 | NIL | 57.20 | 09-05-2026 | 57.20 | 0.00 | 0.00 | ||||||||||||||
| 31 | Sambhv Steel Tubes Limited | Sambhv Tubes Pvt Ltd | Wholly Owned Subsidiary | Purchase of fixed assets | 0.00 | NIL | 523.90 | 0.00 | 0.00 | ||||||||||||||||
| 32 | Sambhv Steel Tubes Limited | Garg Enterprises | Relative of KMP has Significant Control | Purchase of fixed assets | 0.00 | NIL | 277.20 | 09-05-2026 | 277.20 | 0.00 | 0.00 | ||||||||||||||
| 33 | Sambhv Steel Tubes Limited | Ganpati Sponge Iron Private Limited | Promoter Group Entity | Any other transaction | Job work Charges Paid | 1,000.00 | NIL | 336.00 | 0.00 | 0.00 | |||||||||||||||
| 34 | Sambhv Steel Tubes Limited | Panchamrit Entertainment Pvt Ltd | Promoter Group Entity | Purchase of goods or services | 0.00 | NIL | 8.90 | 09-05-2026 | 8.90 | 0.00 | 9.90 | ||||||||||||||
| 35 | Sambhv Steel Tubes Limited | Anjaneya Minerals Private Limited | Promoter Group Entity | Purchase of goods or services | 2,000.00 | NIL | 445.50 | 0.00 | 0.00 | ||||||||||||||||
| 36 | Sambhv Steel Tubes Limited | Sadhguru Pipes LLP | Promoter Group Entity | Purchase of goods or services | 1,500.00 | NIL | 2.40 | 83.20 | 0.00 | ||||||||||||||||
| 37 | Sambhv Steel Tubes Limited | Anu Garg | Chief Financial Officer | Any other transaction | Reimbursement of Expenses | 1.00 | NIL | 0.30 | 0.00 | 0.00 | |||||||||||||||
| 38 | Sambhv Steel Tubes Limited | Brijdham Plastic (Prop Brij Lal Goyal) | Promoter Group Entity | Any other transaction | Reimbursement of Expenses | 0.00 | NIL | 2.80 | 09-05-2026 | 2.80 | 0.00 | 0.00 | |||||||||||||
| 39 | Sambhv Steel Tubes Limited | Vikas Kumar Goyal | Managing Director and CEO | Any other transaction | Reimbursement of Expenses | 0.00 | NIL | 2.30 | 09-05-2026 | 2.30 | 0.00 | 0.00 | |||||||||||||
| 40 | Sambhv Steel Tubes Limited | Sambhv Tubes Private Limited | Wholly Owned Subsidiary | Any other transaction | Reimbursement of Expenses | 10.00 | NIL | 7.30 | 09-05-2026 | 17.30 | 0.00 | 0.00 | |||||||||||||
| 41 | Sambhv Steel Tubes Limited | Ganpati Sponge Iron Private Limited | Promoter Group Entity | Any other transaction | Rent Paid | 10.00 | NIL | 6.00 | 0.00 | 0.00 | |||||||||||||||
| 42 | Sambhv Steel Tubes Limited | Brijwasi Plastic Private Limited | Promoter Group Entity | Any other transaction | Rent Paid | 10.00 | NIL | 6.60 | 0.00 | 0.00 | |||||||||||||||
| 43 | Sambhv Steel Tubes Limited | Sambhv Tubes Private Limited | Wholly Owned Subsidiary | Any other transaction | Rent Paid | 100.00 | NIL | 25.00 | 0.00 | 10.80 | |||||||||||||||
| 44 | Sambhv Steel Tubes Limited | Vikas Goyal & Sons HUF | Promoter Group | Any other transaction | Rent Received | 50.00 | NIL | 48.00 | 9.30 | 9.80 | |||||||||||||||
| 45 | Sambhv Steel Tubes Limited | Brijwasi Plastic Private Limited | Promoter Group Entity | Sale of goods or services | 10.00 | NIL | 0.90 | 0.00 | 0.00 | ||||||||||||||||
| 46 | Sambhv Steel Tubes Limited | Ganpati Sponge Iron Private Limited | Promoter Group Entity | Sale of goods or services | 100.00 | NIL | 26.40 | 0.40 | 19.70 | ||||||||||||||||
| 47 | Sambhv Steel Tubes Limited | Sambhv Life Science Pvt. Ltd. | Promoter Group Entity | Sale of goods or services | 100.00 | NIL | 31.30 | 0.00 | 0.00 | ||||||||||||||||
| 48 | Sambhv Steel Tubes Limited | Agarsen Rerollers Pvt Ltd | Promoter Group Entity | Sale of goods or services | 200.00 | NIL | 7.20 | 3.60 | 0.00 | ||||||||||||||||
| 49 | Sambhv Steel Tubes Limited | Panchamrit Entertainment Pvt Ltd | Promoter Group Entity | Sale of goods or services | 0.00 | NIL | 20.80 | 09-05-2026 | 20.80 | 0.00 | 0.00 | ||||||||||||||
| 50 | Sambhv Steel Tubes Limited | Sadhguru Pipes LLP | Promoter Group Entity | Sale of goods or services | 5,000.00 | NIL | 1,554.60 | 0.40 | 40.60 | ||||||||||||||||
| 51 | Sambhv Steel Tubes Limited | Vikas Goyal & Sons HUF | Promoter Group | Any other transaction | Transportation Charges Paid | 200.00 | NIL | 160.70 | 20.30 | 0.00 | |||||||||||||||
| 52 | Sambhv Tubes Private Limited | Vinay Kumar Singh | Director | Remuneration | 0.00 | NIL | 124.40 | 0.00 | 14.20 | ||||||||||||||||
| 53 | Sambhv Tubes Private Limited | Agarsen Rerollers Pvt Ltd | Promoter Group Entity | Purchase of fixed assets | 0.00 | NIL | 72.00 | 0.00 | 0.00 | ||||||||||||||||
| Total value of transaction during the reporting period | 10,038.30 | ||||||||||||||||||||||||