Integrated Filing — IndAS



General information about company
Scrip Code 513097
NSE Symbol SBCL
MSEI Symbol NOTLISTED
ISIN INE386D01027
Name of company SHIVALIK BIMETAL CONTROLS 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
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 Process and Product Engineering
Start date and time of board meeting 29-May-2025   14:30:00
End date and time of board meeting 29-May-2025   17:30:00
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



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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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 1324380000 5083478000
Other income 33863000 128442000
Total income 1358243000 5211920000
2 Expenses
(a) Cost of materials consumed 703043000 2895763000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 51391000 -2722000
(d) Employee benefit expense 128654000 496709000
(e) Finance costs 10749000 37499000
(f) Depreciation, depletion and amortisation expense 30689000 117761000
(f) Other Expenses
1 Other Expenses 156305000 656552000
Total other expenses 156305000 656552000
Total expenses 1080831000 4201562000
3 Total profit before exceptional items and tax 277412000 1010358000
4 Exceptional items 0 0
5 Total profit before tax 277412000 1010358000
6 Tax expense
7 Current tax 68829000 252236000
8 Deferred tax 3502000 4320000
9 Total tax expenses 72331000 256556000
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 205081000 753802000
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 5435000 16751000
16 Total profit (loss) for period 210516000 770553000
17 Other comprehensive income net of taxes 522000 -2298000
18 Total Comprehensive Income for the period 211038000 768255000
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 115208000 115208000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 3941378000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.66 13.34
Diluted earnings (loss) per share from continuing operations 3.66 13.34
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 3.66 13.34
Diluted earnings (loss) per share from continuing and discontinued operations 3.66 13.34
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 consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 29th May 2025. The Statutory Auditors of the Company have carried out the Audit of the above results and have expressed an unmodified opinion thereon. n n2. These financial 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 specified in Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended including relevant circulars issued by SEBI from time to time. n n3. The Board of Directors of the Company at their meeting held on 29th May 2025 have recommended a final dividend of Rs. 1.50 per equity share of the face value of Rs. 2 each subject to the approval of shareholders in the ensuing Annual General Meeting. With this the total dividend for the year including interim dividend of Rs. 1.20 per equity share paid during the year is Rs. 2.70 per share. n n4. As the Groups activities involve predominantly one business segment i.e. Process and Product Engineering which are considered to be a single primary business segment therefore the disclosure requirement of Ind AS 108 operating segments is not applicable. n n5. The figures for the previous periods have been regrouped rearranged wherever necessary to conform to the current periods classification. n n6. The figures for the quarter ended 31st March 2025 and the corresponding quarter ended in the previous year as reported in these consolidated financial results are the balancing figures between the audited figures in respect of the full financial year and the unaudited published year to date figures upto the end of 3rd quarter of the relevant financial year. The consolidated figures upto the end of 3rd quarter have been subjected to the limited review. n n7. The Consolidated statement of Assets and Liabilities as required under Regulation 33 3 f of SEBI LODR Regulations 2015 is as under.



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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1294585000
Capital work-in-progress 236807000
Investment property 19186000
Goodwill 20406000
Other intangible assets 35402000
Intangible assets under development 3009000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 128461000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 10231000
Total non-current financial assets 138692000
Deferred tax assets (net)
Other non-current assets 37166000
Total non-current assets 1785253000
2 Current assets
Inventories 1312261000
Current financial asset
Current investments 0
Trade receivables, current 1114934000
Cash and cash equivalents 209292000
Bank balance other than cash and cash equivalents 581075000
Loans, current 0
Other current financial assets 39297000
Total current financial assets 1944598000
Current tax assets (net)
Other current assets 37058000
Total current assets 3293917000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 5079170000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 115208000
Other equity 3941378000
Total equity attributable to owners of parent 4056586000
Non controlling interest
Total equity 4056586000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 40080000
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 87459000
Total non-current financial liabilities 127539000
Provisions, non-current 13795000
Deferred tax liabilities (net) 59974000
Deferred government grants, Non-current
Other non-current liabilities 4000
Total non-current liabilities 201312000
Current liabilities
Current financial liabilities
Borrowings, current 285872000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 23000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 362053000
Total Trade payable 385053000
Other current financial liabilities 91139000
Total current financial liabilities 762064000
Other current liabilities 46661000
Provisions, current 9599000
Current tax liabilities (Net) 2948000
Deferred government grants, Current
Total current liabilities 821272000
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 1022584000
Total equity and liabilites 5079170000
Disclosure of notes on assets and liabilities



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 Audited Audited
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
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 Audited Audited
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 -626000 3143000
3 Amount of items that will be reclassified to profit and loss
1 Income Tax related to above -144000 805000
Total Amount of items that will be reclassified to profit and loss -144000 805000
4 Income tax relating to items that will be reclassified to profit or loss -40000 -40000
5 Total Other comprehensive income 522000 -2298000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1010358000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 38433000
Adjustments for decrease (increase) in inventories -32843000
Adjustments for decrease (increase) in trade receivables, current 26032000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 56943000
Adjustments for other financial assets, current 38000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1895000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 117761000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current -769000
Adjustments for provisions, non-current 5241000
Adjustments for other financial liabilities, current 3079000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -7237000
Adjustments for dividend income 40000
Adjustments for interest income 31748000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -83000
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) -1369000
Other adjustments for non-cash items 19000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 175352000
Net cash flows from (used in) operations 1185710000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 249841000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 935869000
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 9232000
Purchase of property, plant and equipment 301377000
Proceeds from sales of investment property 0
Purchase of investment property 303484000
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 40000
Interest received 31748000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -11507000
Net cash flows from (used in) investing activities -575348000
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 104688000
Repayments of borrowings 201590000
Payments of lease liabilities 2962000
Dividends paid 125815000
Interest paid 37758000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -263437000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 97084000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 5000
Net increase (decrease) in cash and cash equivalents 97089000
Cash and cash equivalents cash flow statement at beginning of period 112203000
Cash and cash equivalents cash flow statement at end of period 209292000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Arora Gupta & Co. Yes 31-Dec-2025