Integrated Filing — IndAS



General information about company

Scrip Code 511108
NSE Symbol SHIVATEX
MSEI Symbol NOTLISTED
ISIN INE705C01020
Name of company SHIVA TEXYARN LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Textiles
Start date and time of board meeting 06-08-2026   12:00:00
End date and time of board meeting 06-08-2026   13:20:00
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



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 7,381.31 7,381.31
Other income 50.74 50.74
Total income 7,432.05 7,432.05
2 Expenses
(a) Cost of materials consumed 2,917.67 2,917.67
(b) Purchases of stock-in-trade 419.24 419.24
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 114.68 114.68
(d) Employee benefit expense 1,377.18 1,377.18
(e) Finance costs 208.27 208.27
(f) Depreciation, depletion and amortisation expense 326.69 326.69
(f) Other Expenses
1 Other Expenses 1,828.19 1,828.19
Total other expenses 1,828.19 1,828.19
Total expenses 7,191.92 7,191.92
3 Total profit before exceptional items and tax 240.13 240.13
4 Exceptional items 0.00 0.00
5 Total profit before tax 240.13 240.13
6 Tax expense
7 Current tax 96.50 96.50
8 Deferred tax (42.00) (42.00)
9 Total tax expenses 54.50 54.50
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 185.63 185.63
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 185.63 185.63
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 185.63 185.63
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
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 1,296.27 1,296.27
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 1.43 1.43
Diluted earnings (loss) per share from continuing operations 1.43 1.43
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 1.43 1.43
Diluted earnings (loss) per share from continuing and discontinued operations 1.43 1.43
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES: 1. The above unaudited results, have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards (Ind AS) notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended), as prescribed under section 133 of the Companies Act 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015, as amended. 2. These unaudited financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 6th August 2026. 3. The Company is primarily engaged in the manufacturing of textile and related products, which in the context of Ind AS 108 “Operating Segments” is considered the only significant business segment. 4. The figures of the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published year-to-date figures upto the third quarter of the previous financial year. 5. The consolidated figures include the result of the associate company - L.K. Distributors Private Limited. 6. Previous period figures have been regrouped and reclassified wherever necessary. For SHIVA TEXYARN LIMITED S K SUNDARARAMAN MANAGING DIRECTOR DIN 00002691 Coimbatore 6th August 2026



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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