Integrated Filing — IndAS



General information about company

Scrip Code 000000
NSE Symbol SHIVAUM
MSEI Symbol NOTLISTED
ISIN INE719F01016
Name of company Shiv Aum Steels 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 23-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
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 Trading of mild steel products
Start date and time of board meeting 23-05-2026   16:00:00
End date and time of board meeting 23-05-2026   16:45:00
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 22-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.shivaumsteels.com/
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 01-01-2026 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 15,299.42 53,432.69
Other income 137.11 291.67
Total income 15,436.53 53,724.36
2 Expenses
(a) Cost of materials consumed 728.62 1,802.29
(b) Purchases of stock-in-trade 14,514.28 47,377.45
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (766.57) 1,570.64
(d) Employee benefit expense 142.12 478.30
(e) Finance costs 206.33 787.84
(f) Depreciation, depletion and amortisation expense 20.13 52.85
(f) Other Expenses
1 Other Expenses 59.88 706.51
Total other expenses 59.88 706.51
Total expenses 14,904.79 52,775.88
3 Total profit before exceptional items and tax 531.74 948.48
4 Exceptional items 0.00 0.00
5 Total profit before tax 531.74 948.48
6 Tax expense
7 Current tax 121.20 236.88
8 Deferred tax (27.46) (32.50)
9 Total tax expenses 93.74 204.38
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 438.00 744.10
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 438.00 744.10
17 Other comprehensive income net of taxes (266.29) (172.67)
18 Total Comprehensive Income for the period 171.71 571.43
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 1,360.04 1,360.04
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.22 5.47
Diluted earnings (loss) per share from continuing operations 3.22 5.47
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 3.22 5.47
Diluted earnings (loss) per share from continuing and discontinued operations 3.22 5.47
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. The above audited Standalone financial results for the quarter ended 31st March 2026 of SHIV AUM STEELS LIMITED were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 23rd may, 2026. 2. The above Standalone financial results for the quarter ended 31st March 2026 (“the Statement”) have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules as amended from time to time and other relevant provisions of the Act. 3. The statutory auditors of the company have carried out Limited review of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 4. The Group is primarily engaged in “Trading in steel ” business. The requirement of Ind AS-108- “Operating Segments”, is not applicable to the Group as it is engaged in single business segment. 5. The statement includes the result for the quarters ended march 31, 2026 and march 31, 2025 being balancing figure of the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the respective financial year. 6. The figures of previous quarters / Period are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures. 7. FIRST-TIME ADOPTION OF IND-AS The Company was earlier listed on the SME Platform (EMERGE) of the National Stock Exchange of India Limited (NSE). Upon migration, the equity shares of the holding Company were listed on the Main Board of NSE with effect from November 14, 2025. Accordingly the Group has adopted Indian Accounting Standards (“Ind AS”) effective from April 1, 2025 and date of transition to Ind AS is April 1, 2024 in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), notified under Section 133 of the Companies Act, 2013, read with relevant rules thereunder, and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,along with the applicable provisions and guidance issued thereunder. Accordingly: * The Audited Standalone financial results for the quarter ended 31st March 2026 represent the second unaudited quarterly financial results prepared under Ind AS. * The Audited Standalone financial results for the year ended 31st March 2025 have been prepared in accordance with Ind AS. *The comparative figures for the quarter ended March 31, 2025, were not published earlier. The conversion of the aforesaid IGAAP figures to IND AS has been carried out by the management, and these IND AS comparative figures have not been subjected to limited review or audit. Exemption Availed: - 1. Deemed cost of property, plant and equipment and intangible assets The Company has elected to continue with the carrying value of all its property, plant and equipment’s and intangible assets recognised as of 1st April, 2024 measured as per the previous GAAP and use that carrying value as its deemed cost on transition date. 2. Derecognition of financial assets and financial liabilities The Company has applied the derecognition requirements of financial assets and financial liabilities prospectively for transactions occurring on or after transition date. 3.Classification and measurement of financial assets The Company has assessed classification and measurement of financial assets on the basis of facts and circumstances that exist as on transition date. 4. Impairment of financial assets The Company has applied impairment requirements of Ind AS 109 retrospectively; however, as permitted by Ind AS 101, it has used reasonable and supportable information that is available without undue cost or effort to determine the credit risk at the date that financial instruments were initially recognised in order to compare it with the credit risk at the transition date. 5. Fair valuation for Financial Assets and Financial Liabilities The Company has valued certain financial assets and financial liabilities at fair value. Impact of fair value changes as on date of transition is recognised in opening reserves and changes thereafter are recognised in Statement of Profit and Loss Account or Other Comprehensive income, as the case may be. The Company has adopted Ind AS with effect from 1st April, 2025 with comparatives being restated. Accordingly, the impact of transition has been provided in the Opening Reserves as at 1st April 2024 and all the periods presented have been restated accordingly. 6.Consequent to transition from the previous GAAP to lnd AS, the reconciliation of profit and other equity for the previous periods is provided as below in accordance with the requirements of paragraph 32 of lnd AS 101- First time adoption of lnd AS· Profit reconciliations SR. No. Nature of Adjustments Note Profit reconciliation Quarter Ended Year Ended 3/31/2025 3/31/2025 1 Net Profit as per Previous Indian GAAP (A) 190.12 966.55 Deferred Tax 1 6.05 24.20 Actuarial (gain)on defined employee benefit plans 2 0.75 3.02 Expected Credit Loss 3 (24.79) (99.16) Total Adjustments(B) (17.99) (71.94) 2 Net Profit before OCI/Reserves as per Ind AS (A) + (B) 172.13 894.61 check #REF! #REF! #REF! Other equity reconciliations SR. No. Nature of Adjustments Note Other Equity reconciliation Year Ended 3/31/2025 1 Other equity under IGAAP (A) 10,198.69 Impact on account of: Deferred Tax 1 24.20 Actuarial (gain)on defined employee benefit plans 2 3.02 Expected Credit Loss 3 (99.16) Others Total Adjustments(B) (71.94) 2 Other equity under lnd AS before OCI/Reserves as per Ind AS (A) + (B) 10,126.75 3 Other Comprehensive Income/(Expenses) (C) Remeasurement of the defined benefit plans 1 (4.70) Income Tax relating to above 2 1.18 Change in Fair value of Investments 3 35.60 Income Tax relating to above 4 (5.07) Total Adjustments(C) 27.01 4 Other equity under lnd AS after OCI/Reserves as per Ind AS (A) + (B)+(C) 10,153.76 0.00 7 Deferred Tax:- On the date of transition to Ind AS, the Company computed deferred taxes using the balance sheet approach in accordance with Ind AS 12 Income Taxes, as compared to the profit and loss approach applied under the previous GAAP. This resulted in recognition of deferred tax assets/liabilities on all temporary differences between the carrying amounts of assets and liabilities in the financial statements and their respective tax bases, including those arising from the Ind AS transition adjustments. The adoption of the balance sheet approach led to a one-time impact on reserves as at the transition date, with corresponding recognition of deferred tax assets/liabilities in the opening Ind AS balance sheet. Subsequent to the transition date, the Company has recognized additional deferred tax assets arising mainly from changes in estimates and Ind AS adjustments. These changes have been recognized in the Statement of Profit and Loss in the respective reporting periods in accordance with Ind AS 12. 8 Expected Credit Loss: - The Company has adopted the Expected Credit Loss (ECL) model as per Ind AS 109, replacing the incurred loss model under IGAAP. The ECL approach considers historical data, current conditions, and forward-looking information to estimate credit losses. For trade receivables, the simplified approach has been applied, recognizing lifetime ECL. The change resulted in an adjustment to retained earnings on the date of transition. This enhances the accuracy and timeliness of credit loss recognition. 9 Control Assesment under Ind AS 110 The Holding Company has determined that its investment in the partnership firm meets the control criteria under Ind AS 110, as it has power over relevant activities, exposure to variable returns, and the ability to affect such returns. Accordingly, the partnership firm has been classified as a subsidiary and included in the scope of consolidation. This assessment has been made in accordance with Ind AS 101 - First-time Adoption of Indian Accounting Standards. 10 Re-measurement cost of net defined Benefit Liability The re-measurement cost arising primarily due to change in actuarial assumptions has been recognised in Other Comprehensive Income (OCI) under Ind AS compare to Statement of Profit and Loss under previous GAAP.



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 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 355.24
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development 3.94
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 288.57
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 5.93
Total of other non-current financial assets 5.93
Total non-current financial assets 294.50
Deferred tax assets (net) 47.27
Other non-current assets
Total of other non-current assets
Total non-current assets 700.95
2 Current assets
Inventories 9,547.08
Current financial asset
Current investments 1,201.95
Trade receivables, current 5,980.06
Cash and cash equivalents 7.32
Bank balance other than cash and cash equivalents 973.28
Loans, current 889.97
Other current financial assets
Total of other current financial assets
Total current financial assets 9,052.58
Current tax assets (net)
Other current assets
1 Other current assets 2,786.72
Total of other current assets 2,786.72
Total current assets 21,386.38
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 22,087.33
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,360.04
Other equity 10,725.19
Total equity attributable to owners of parent 12,085.23
Non controlling interest
Total equity 12,085.23
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,254.45
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
Total of other non-current financial liabilities
Total non-current financial liabilities 1,254.45
Provisions, non-current 9.15
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 1,263.60
Current liabilities
Current financial liabilities
Borrowings, current 8,148.30
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 35.80
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 133.65
Total Trade payable 169.45
Other current financial liabilities
Total of other current financial liabilities
Total current financial liabilities 8,317.75
Other current liabilities 176.54
1 Other current liabilities 176.54
Total of other current liabilities 176.54
Provisions, current 244.21
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 8,738.50
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 10,002.10
Total equity and liabilites 22,087.33
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 01-01-2026 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



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 01-01-2026 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
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 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Remeasurement of the defined benefit plans 9.44 8.80
2 Change in Fair Value of Investments (318.78) (209.04)
Total Amount of items that will be reclassified to profit and loss (309.34) (200.24)
4 Income tax relating to items that will be reclassified to profit or loss (43.05) (27.57)
5 Total Other comprehensive income (266.29) (172.67)



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 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 948.48
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 1,570.64
Adjustments for decrease (increase) in trade receivables, current (870.43)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (833.29)
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 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 93.04
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (47.14)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 52.85
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (5.51)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 180.61
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 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
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) 0.00
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) 140.77
Net cash flows from (used in) operations 1,089.25
Dividends received 0.00
Interest paid (787.84)
Interest received (134.11)
Income taxes paid (refund) 233.89
Other inflows (outflows) of cash (155.35)
Net cash flows from (used in) operating activities 1,353.74
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 0.21
Purchase of property, plant and equipment 4.62
Proceeds from sales of investment property 556.23
Purchase of investment property 926.60
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 134.11
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1.07
Net cash flows from (used in) investing activities (239.60)
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 0.00
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 0.00
Repayments of borrowings 95.55
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 787.84
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (883.39)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 230.75
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 230.75
Cash and cash equivalents cash flow statement at beginning of period 749.85
Cash and cash equivalents cash flow statement at end of period 980.60





Amount in (Lakhs)

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 Shiv Aum Steels Limited Sanjay N. Bansal Whole-time Director Remuneration NA 25,00,000.00 1,00,000.00 0.00
2 Shiv Aum Steels Limited Jatin N. Mehta Whole-time Director Remuneration NA 5,50,000.00 75,000.00 65,500.00
3 Shiv Aum Steels Limited Krishna N. Mehta Whole-time Director Remuneration NA 30,70,000.00 50,000.00 43,500.00
4 Shiv Aum Steels Limited Ajay N. Bansal Whole-time Director Remuneration NA 24,50,000.00 25,000.00 0.00
5 Shiv Aum Steels Limited Rishabh J. Mehta Whole-time Director Remuneration NA 27,50,000.00 50,000.00 43,500.00
6 Shiv Aum Steels Limited Utsav S. Bansal Whole-time Director Remuneration NA 23,00,000.00 50,000.00 0.00
7 Shiv Aum Steels Limited Niyati J Mehta Director Interest paid NA 33,65,755.00 0.00 0.00
8 Shiv Aum Steels Limited Vanita S. Bansal Director Interest paid NA 33,65,755.00 0.00 0.00
9 Shiv Aum Steels Limited Hari Om Steels Director is partner in firm Interest paid NA 16,06,352.00 0.00 0.00
10 Shiv Aum Steels Limited Sanchi S. Bansal Relative of Director Any other transaction Legal Fees NA 8,00,000.00 0.00 0.00
11 Shiv Aum Steels Limited Vanita S. Bansal Relative of Director Any other transaction Brokerage & Commission NA 5,00,000.00 0.00 0.00
12 Shiv Aum Steels Limited Ameesha B Vora Relative of Director Any other transaction Professional Fees NA 8,50,000.00 0.00 0.00
13 Shiv Aum Steels Limited Shivoham Ventures Private Limited Subsidiary Purchase of goods or services NA 23,19,941.60 0.00 0.00
14 Shiv Aum Steels Limited Shivoham Ventures Private Limited Subsidiary Sale of goods or services NA 2,02,88,434.00 1,00,93,215.00 10,60,128.00
15 Shiv Aum Steels Limited Shivoham Ventures Private Limited Subsidiary Interest received NA 51,63,925.00 25,34,107.00 71,80,640.00
16 Shiv Aum Steels Limited Shivoham Ventures Private Limited Subsidiary Loan NA 85,40,000.00 7,09,46,520.00 7,94,86,520.00
17 Shiv Aum Steels Limited Shivoham Ventures Private Limited Subsidiary Loan NA 85,40,000.00 7,09,76,520.00 7,94,86,520.00
18 Shiv Aum Steels Limited Niyati J Mehta Director Interest paid NA 0.00 4,50,00,000.00 4,50,00,000.00
19 Shiv Aum Steels Limited Vanita S. Bansal Director Loan NA 0.00 0.00 0.00
20 Shiv Aum Steels Limited Vanita S. Bansal Director Loan NA 0.00 4,50,00,000.00 4,50,00,000.00
21 Shiv Aum Steels Limited Hari Om Steels Director is partner in firm Loan NA 17,84,690.00 3,40,00,000.00 3,22,15,310.00
22 Shiv Aum Steels Limited Hari Om Steels Director is partner in firm Interest paid NA 35,88,843.00 0.00 32,29,958.00
23 Shiv Aum Steels Limited Aarti Agarwal Company Secretary and Compliance Officer Remuneration NA 0.00 0.00 0.00
24 Shiv Aum Steels Limited Harshit M Jain Company Secretary and Compliance Officer Remuneration NA 1,20,000.00 0.00 0.00
25 Shiv Aum Steels Limited Vinayak D Kokane Chief Financial Officer Remuneration NA 3,89,150.00 0.00 77,268.00
Total value of transaction during the reporting period 7,48,42,845.60