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 01-04-2026
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 31-07-2026
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 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
Segment Reporting Single segment
Description of single segment Consolidation not Applicable and hence segment not applicable
Start date and time of board meeting 06-08-2026   13:45:00
End date and time of board meeting 06-08-2026   14:30:00
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
NO DEFAULT ON LAON



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 Standalone Standalone
1 Income
Revenue from operations 32.88 32.88
Other income 246.58 246.58
Total income 279.46 279.46
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 198.37 198.37
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 16.75 16.75
(e) Finance costs 2.09 2.09
(f) Depreciation, depletion and amortisation expense 37.46 37.46
(f) Other Expenses
1 g. Power & Fuel expense 0.00 0.00
2 h. Other expenses 59.64 59.64
Total other expenses 59.64 59.64
Total expenses 314.31 314.31
3 Total profit before exceptional items and tax (34.85) (34.85)
4 Exceptional items 0.00 0.00
5 Total profit before tax (34.85) (34.85)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 46.10 46.10
9 Total tax expenses 46.10 46.10
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 (80.95) (80.95)
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 (80.95) (80.95)
17 Other comprehensive income net of taxes 176.39 176.39
18 Total Comprehensive Income for the period 95.44 95.44
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 0
Diluted earnings (loss) per share from continuing operations 0 0
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.04 -0.04
Diluted earnings (loss) per share from discontinued operations -0.04 -0.04
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.04 -0.04
Diluted earnings (loss) per share from continuing and discontinued operations -0.04 -0.04
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 unaudited financial results as reviewed by the Audit Committee have been approved at the meeting of the Board of Directors held on 06th August 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 ceased production at its manufacturing facility situated at EPIP, Rajabagan, Byrnihat, District-Ri-Bhoi, Meghalaya - 793101 with effect from 7th May 2025, pursuant to the strategic decision to discontinue its manufacturing business, which constituted the Company’s sole operating segment. Shareholder approval for the disposal of the manufacturing business was obtained on 9th February 2026, and the manufacturing assets have been classified as “Non-current assets held for sale” in accordance with Ind AS 105 – Non-current Assets Held for Sale and Discontinued Operations with effect from this date. Despite the discontinuation of manufacturing operations, the Company continues to exist as a going concern and will earn interest income from its substantial investment portfolio, which is classified as “Other Income” in the Statement of Profit and Loss. The Company has a positive net worth and has sufficient liquid assets (investments) to meet its liabilities as and when they fall due. While the Company has incurred losses in the current quarter ending 30th June, 2026 and the previous financial year (2025-26) primarily due to the discontinuation of its core manufacturing operations, the Management confirms that these losses do not cast significant doubt on the Company’s ability to continue as a going concern. The Management has assessed the Company’s ability to continue as a going concern for a period of at least twelve months from the date of the financial results and has considered all available information including cash flow projections, the value of investment portfolio, and expected proceeds from the sale of assets classified as held for sale. The Management concludes that no material uncertainty exists that may cast significant doubt on the Company’s ability to continue as a going concern, and accordingly the financial statements have been prepared on a going concern basis in accordance with the applicable Ind AS. The Company is looking for new business opportunities and has no intention to liquidate as a business entity. 3. The Company was primarily engaged in the manufacture and sale of ferro silicon which has been discontinued as stated above. There are no separate reportable segments as per Ind AS 108 - Operating Segments. Revenue from Operations consists of only sale of Raw Materials which has been classified under Revenue from discontinued operations. 4. The figures for the quarter ended 31st March, 2026 are arrived at as difference between audited figures in respect of the full financial year ended 31st March, 2026 and the published unaudited year- to- date figures upto the third quarter ended 31st December, 2025, which were subject to limited review by the Statutory Auditors.



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 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 01-04-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of post employment benefit obligations 0.00 0.00
2 Net changes in fair value of Investments in equity shares carried at fair value through OCI 202.78 202.78
Total Amount of items that will not be reclassified to profit and loss 202.78
2 Income tax relating to items that will not be reclassified to profit or loss 26.39 26.39
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 176.39 176.39