SBCL2023-04-012023-06-30 SBCL2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member SBCL2023-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 513097 SBCL NOTLISTED Shivalik Bimetal Controls Limited Equity 2023-04-01 2024-03-31 2023-07-31 2023-07-24 INR Lakhs First quarter 12:00:00 15:45:00 2023-07-31 2023-07-31 Not applicable Single segment Process and Product Engineering 2023-04-01 2023-06-30 Unaudited Consolidated 1271911000.00 14277000.00 1286188000.00 644713000.00 0.00 33408000.00 100531000.00 12972000.00 29359000.00 191749000.00 1012732000.00 273456000.00 0.00 273456000.00 67765000.00 -1400000.00 66365000.00 0.00 207091000.00 0.00 0.00 0.00 5723000.00 212814000.00 0.00 212814000.00 0.00 0.00 0.00 0.00 115208000.00 2 3.69 3.69 0.00 0.00 3.69 3.69 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 meeting(s) held on 31st July, 2023. The Statutory Auditors of the Company have carried out the limited review of above results and have expresses an unmodified report thereon. 2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accouning Standards ( nd AS ) notified under the Companies (Indian Accounting Standards) Rules, 2015 as prescribed in Section 133 of the Companies Act, 2013 read with the relevant rules thereunder and in terms of Regulation 33 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended, including relevant circulars issued by SEBI from time to time. 3. The company had issued and alloted 1,92,01,400 equity shares to the eligible holders of equity shares, as Bonus equity shares by capitalizing reserves, on 15th October, 2022. The earnings per share figures for the quarter ended 30th June, 2022 have been restated to give effect to the allotment of the bonus shares, as required by Ind AS-33. 4. The Net Profit for the quarter ended June 2022 and year ended March 2023 includes aggregate amount of Rs. 512.44 lakhs comprised of Rs. 329.16 lakhs as valuation gains on acquiring stake in SEPPL & SBEPL included under the head Other Income and Rs. 183.28 Lakhs on account of creation of deferred tax liability in accordance with Ind AS 103-Business Combination . 5. The figures for the quarter ended 31st March, 2023 are the balancing figures between audited figures in respect of the full financial year and published year-to-date figures up to the end of 3rd quarter of the relevant financial year. 6. As the group's activities involve predominantly one business segment i.e., Process and Product Engineering, which are considered to be a single primary business segment, therefoe the disclosure requirement of Ind AS-108, operating segments is not applicable. 7. The figures for the previous periods have been regrouped/rearranged, wherever necessary to conform to the current period's classification. Other Expenses 191749000.00 0.00 0.00