INTEGRATED FILING — Other than Banks



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 SME
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 19-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 Trading of mild steel products
Start date and time of board meeting 22-May-2025   16:30:00
End date and time of board meeting 22-May-2025   17:20:00
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


Financial Results — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 3034460000 5551398000
Other income 16795000 62788000
Total Income 3051255000 5614186000
2 Expenses
(a) Cost of materials consumed 92206000 170551000
(b) Purchases of stock-in-trade 2833386000 5345886000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -20242000 -230892000
(d) Employee benefit expense 26275000 48336000
(e) Finance costs 42701000 79905000
(f) Depreciation and amortisation expense 2925000 5631000
(g) Other Expenses
1 Other Expenses 40157000 65470000
Total other expenses 40157000 65470000
Total expenses 3017408000 5484887000
3 Profit before exceptional and extraordinary items and tax 33847000 129299000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 33847000 129299000
6 Extraordinary items 0 0
7 Profit before tax 33847000 129299000
8 Tax Expense
Current tax 9718000 31676000
Deferred tax -547000 -66000
Total tax expenses 9171000 31610000
9 Net Profit Loss for the period from continuing operations 24676000 97689000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 24676000 97689000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 24676000 97689000
17 Details of equity share capital
Paid-up equity share capital 136004000 136004000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 1023809000
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.81 7.18
Diluted earnings (loss) per share from continuing and discontinued operations 1.81 7.18
20 Debt equity ratio 0.0 0.0
21 Debt service coverage ratio 0.0 0.0
22 Interest service coverage ratio 0.0 0.0
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) 1. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 22nd May 2025 . The Auditors of the company have carried out Limited Review of the above financial results. 2. The financial statements have been prepared in accordance with Indian Generally Accepted Accounting Principals (GAAP) under the Historical Cost Conventions of Accrual Basis. GAAP Comprises Accounting Standards specified under Section 133 of the Act r.w.r 7 of th Companies (Accounts) Rules 2014 (to the extent Applicable) the Accounting Policies have been consistently applied unless otherwise stated. 3. As per MCA Notification dated 16th Feb 2015, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the Compulsory requirement of adoption of IND AS for preparation of Financial Results. 4. Statement includes results for half year ended 31st March 2025 and corresponding figures for half year ended 30th September 2024 also the full year Audited results for the year ended 31st March 2025 and Corresponding figures for year half year ended 31st March 2024 is Disclosed 5. Earnings Per Share are computed by dividing the Net profit attributable to the equity holders of the company by the Weighted Average number of equity shares outstanding during the period. Half yearly EPS are not annualised. 6. Previous year / period figures have been re grouped, re-arranged wherever considered necessary 7.The Company business is Trading in steel all activities are carried within India. As such there are no seprate reportable segments as per Accounting standard 17 (Segment Reporting).


Remarks
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 129299000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 79905000
Adjustments for depreciation and amortisation expense 5631000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -10244000
Other adjustments to reconcile profit (loss) -41564000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 33728000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -230892000
Adjustments for decrease (increase) in trade receivables -15990000
Adjustments for decrease (increase) in other current assets -8122000
Adjustments for increase (decrease) in trade payables -8307000
Adjustments for increase (decrease) in other current liabilities 205859000
Adjustments for provisions -4753000
Total adjustments for working capital -62205000
Total adjustments for reconcile profit (loss) -28477000
Net cash flows from (used in) operations 100822000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 32655000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items 68167000
Proceeds from extraordinary items -72000
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 68095000
4 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 0
Purchase of property plant and equipment 2361000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 10244000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 20653000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items 28536000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities 28536000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -34906000
Net cash flows from (used in) financing activities before extraordinary items -34906000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities -34906000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 61725000
6 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 61725000
Cash and cash equivalents cash flow statement at beginning of period 18603000
Cash and cash equivalents cash flow statement at end of period 80328000


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
Equity and liabilities
1 Shareholders' funds
Share capital 136004000
Reserves and surplus 1023809000
Money received against share warrants 0
Total shareholders' funds 1159813000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest 0
5 Non-current liabilities
Long-term borrowings 135000000
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 1938000
Total non-current liabilities 136938000
6 Current liabilities
Short-term borrowings 807726000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 3506000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4143000
Total Trade payable 7649000
Other current liabilities 22782000
Short-term provisions 33424000
Total current liabilities 871581000
Total equity and liabilities 2168332000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 39767000
Producing properties
Intangible assets 1070000
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 40837000
ii Non-current investments 23257000
v Deferred tax assets (net) 1851000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 593000
viii Other non-current assets
Total non-current assets 66538000
Current assets
Current investments 91998000
Inventories 1111772000
Trade receivables 595074000
Cash and cash equivalents 80328000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 222622000
Other current assets
Total current assets 2101794000
Total assets 2168332000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 M/s Agrawal Jain & Gupta Yes 31-Aug-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date