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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Textiles
Start date and time of board meeting	22-May-2025   11:30:00
End date and time of board meeting	22-May-2025   13:20:00
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	Declaration of unmodified opinion
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	2022-02-07
Indicate Company website link for updated RPT policy of the Company	https://www.shivatex.in/shares/542/policies/
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	915789000	3227074000
	Other income	11481000	18118000
	Total income	927270000	3245192000
2	Expenses
(a)	Cost of materials consumed	361713000	1485211000
(b)	Purchases of stock-in-trade	45795000	150350000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	49800000	12590000
(d)	Employee benefit expense	158442000	554211000
(e)	Finance costs	36898000	118522000
(f)	Depreciation, depletion and amortisation expense	35395000	143544000
(f)	Other Expenses
1	Other Expenses	210389000	686177000
	Total other expenses	210389000	686177000
	Total expenses	898432000	3150605000
3	Total profit before exceptional items and tax	28838000	94587000
4	Exceptional items	0	0
5	Total profit before tax	28838000	94587000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-33138000	-23247000
9	Total tax expenses	-33138000	-23247000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	61976000	117834000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	61976000	117834000
17	Other comprehensive income net of taxes	4274000	4274000
18	Total Comprehensive Income for the period	66250000	122108000
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	129627000	129627000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1221087000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.78	9.09
	Diluted earnings (loss) per share from continuing operations	4.78	9.09
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	4.78	9.09
	Diluted earnings (loss) per share from continuing and discontinued operations	4.78	9.09
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThese above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 22nd May, 2025. The statutory auditors have reviewed the financial results and given unmodified opinion. n n2.tThe 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. n n3.tPrevious period figures have been regrouped and reclassified wherever necessary. n n4.tThe figures of last quarter are the balancing figure between the audited figures in respect of full financial year and published year-to-date figures up to third quarter of respective financial years. n5.tThe statement of assets and liabilities as at March 31, 2025 is given as Annexure A and Statement of Cash flows for the year ended March 31, 2025 is given as Annexure B. n6.tThe consolidated figures include the result of the associate company L.K. Distributors Private Limited. n n nFor SHIVA TEXYARN LIMITED n n nS K SUNDARARAMAN nMANAGING DIRECTOR nDIN 00002691 n nCoimbatore n22 May 2025

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	1628123000
	Capital work-in-progress	5963000
	Investment property	281000
	Goodwill	0
	Other intangible assets	1510000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	18158000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	72937000
	Total non-current financial assets	91095000
	Deferred tax assets (net)
	Other non-current assets	80018000
	Total non-current assets	1806990000
2	Current assets
	Inventories	738222000
	Current financial asset
	Current investments	0
	Trade receivables, current	404479000
	Cash and cash equivalents	9461000
	Bank balance other than cash and cash equivalents	17935000
	Loans, current	2133000
	Other current financial assets	4701000
	Total current financial assets	438709000
	Current tax assets (net)
	Other current assets	50884000
	Total current assets	1227815000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	3034805000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	129627000
	Other equity	1221087000
	Total equity attributable to owners of parent	1350714000
	Non controlling interest
	Total equity	1350714000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	267743000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	2711000
	Total non-current financial liabilities	270454000
	Provisions, non-current	3026000
	Deferred tax liabilities (net)	228783000
	Deferred government grants, Non-current
	Other non-current liabilities	37708000
	Total non-current liabilities	539971000
	Current liabilities
	Current financial liabilities
	Borrowings, current	727316000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	44660000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	191672000
	Total Trade payable	236332000
	Other current financial liabilities	134371000
	Total current financial liabilities	1098019000
	Other current liabilities	33756000
	Provisions, current	12345000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1144120000
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	1684091000
	Total equity and liabilites	3034805000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

1.tThese above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 22nd May, 2025. The statutory auditors have reviewed the financial results and given unmodified opinion. n n2.tThe 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. n n3.tPrevious period figures have been regrouped and reclassified wherever necessary. n n4.tThe figures of last quarter are the balancing figure between the audited figures in respect of full financial year and published year-to-date figures up to third quarter of respective financial years. n5.tThe statement of assets and liabilities as at March 31, 2025 is given as Annexure A and Statement of Cash flows for the year ended March 31, 2025 is given as Annexure B. n6.tThe consolidated figures include the result of the associate company L.K. Distributors Private Limited. n nFor SHIVA TEXYARN LIMITED n n nS K SUNDARARAMAN nMANAGING DIRECTOR nDIN 00002691 n nCoimbatore n22 May 2025

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	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	Remeasurements of defined benefit plans	5712000	5712000
	Total Amount of items that will not be reclassified to profit and loss	5712000	5712000
2	Income tax relating to items that will not be reclassified to profit or loss	1438000	1438000
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	4274000	4274000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			94587000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-178712000
	Adjustments for decrease (increase) in trade receivables, current			-80775000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			6088000
	Adjustments for decrease (increase) in other non-current assets			-11939000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			32470000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-5643000
	Adjustments for increase (decrease) in other non-current liabilities			13736000
	Adjustments for depreciation and amortisation expense			143544000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			14811000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-66420000
	Net cash flows from (used in) operations			28167000
	Dividends received			0
	Interest paid			-112173000
	Interest received			-5701000
	Income taxes paid (refund)			1275000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			133364000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			3157000
	Purchase of property, plant and equipment			44461000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			5701000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1802000
	Net cash flows from (used in) investing activities	-33801000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			69928000
	Repayments of borrowings			32204000
	Payments of lease liabilities			27544000
	Dividends paid			0
	Interest paid			112173000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-101993000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2430000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-2430000
	Cash and cash equivalents cash flow statement at beginning of period			11891000
	Cash and cash equivalents cash flow statement at end of period			9461000