SAMBHV2025-07-012025-09-30SAMBHV2025-09-30SAMBHV2025-03-31SAMBHV2025-04-012025-09-30SAMBHV2025-07-012025-09-30in-capmkt:OtherExpenses1MemberSAMBHV2025-04-012025-09-30in-capmkt:OtherExpenses1MemberSAMBHV2025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1SAMBHV2025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544430SAMBHVNOTLISTEDINE12NJ01018SAMBHV STEEL TUBES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-082025-11-01INRMillionsQuarterlySecond quarterSingle segmentThe Company is in the business of manufacturing steel products having similar economic characteristics, primarily with operations in India. Hence, there is one operating segment.2025-11-0813:22:002025-11-0814:01:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated580169000010740000581243000044082200006360000-2297600003480800008275000012142000066644000054035100004089200000408920000843300001859000010292000003060000000000306000000-5480000300520000306000000030051800002946710000101.041.04001.041.041. The above unaudited consolidated financial results of Sambhv Steel Tubes Limited (formerly known as Sambhv Steel Tubes Private Limited and Sambhv Sponge Power Private Limited) (the Company or the Holding Company) for the quarter and half year ended September 30, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at it's meeting held on November 8, 2025. Statement of Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2025 can be viewed on websites of the Company, National Stock Exchange of India Ltd. and BSE Ltd. at www.sambhv.com, www.nseindia.com and www.bseindia.com respectively. <BR> 2. The above statement of consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of Companies Act, 2013, read together with the Companies (Indian Accounting Standard) Rules, 2015 (as amended). <BR> 3. During the current quarter ended September 30, 2025, the Holding Company has completed Initial Public Offer (IPO) of 6,58,64,549 equity shares of face value of INR 10 each, aggregating to INR 5,400.00 million, comprising of fresh issue of 5,36,69,429 shares, out of which 5,34,46,115 equity shares were issued at an offer price of INR 82 per equity share to all the allottees and 2,23,314 equity shares were issued at an offer price of INR 78 per equity share, after a discount of INR 4 per equity share to employees, which aggregates to INR 4,400.00 million and offer for sale of 1,21,95,120 equity shares by the selling shareholders aggregating to INR 1,000.00 million. Pursuant to the IPO, the equity shares of the Company were listed on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) on July 2, 2025. <BR> 4. The proceed from fresh issue of IPO were INR 4,400 million, Prepayment or repayment of all or a portion of certain outstanding borrowings availed by the Company, General corporate purposes and Offer issue expenses has utilised amount of INR 3900.00, 209.55 and 254.12 millions respectively. INR 36.33 million is remaining to be utilised for General corporate purposes (15.00 million)and Offer issue expenses (21.33 million) <BR> 5. The figures for the quarter and half year ended September 30, 2024 included in the financial results were not subject to audit or review by the statutory auditors. However, the Management has exercised necessary diligence to ensure that the financial results for these periods provide a true and fair view of the Company affairs. <BR> 6. The above statement of unaudited consolidated financial results of the group are in accordance with the requirements of IND AS 110 Consolidated Financial Statement. The unaudited consolidated financial results include results of wholly owned subsidiary (Sambhv Tubes Private Limited) and associate (Clean Max Opia Private Limited), where the said companies became subsidiary and associate w.e.f. September 16, 2024, and November 13, 2024 respectively. <BR> 7. During the period ended September 30, 2025, as per the Board of Directors Meeting held On May 21, 2025, a resolution was passed to divest the Company’s interest in Clean Max Opia Private Limited (CMOPL). This decision was taken due to CMOPL’s non-fulfilment of its obligations under Article 3 of the Energy Supply Agreement dated September 20, 2024, specifically its failure to acquire the requisite land and to obtain Stage II connectivity approval for the project. Pursuant to the above resolution, the Company entered into a Share Purchase Agreement on May 27, 2025, with Clean Max Enviro Energy Solutions Pvt. Ltd. (Clean Max) and CMOPL for the sale of its entire shareholding in CMOPL back to Clean Max. Consequently, CMOPL was Associate till May 29, 2025. <BR> 8. The Group is in the business of manufacturing steel products having similar economic characteristics, primarily with operations in India. Hence, there is one operating segment.2025-04-012025-09-30UnauditedConsolidated113879800001849000011406470000808975000068120000-583900006379700002407100002413200001321360000105408400008656300000865630000182100000388100002209100000644720000000-10000644710000-4570000640140000644710000064014000002946710000102.412.41002.412.41Expenses666440000Expenses13213600007307660000113626000005570000170000000004510000397240000401750000053995000093913600003177260000019286500007880000091650000112600002969000021400500003811000046790000058233200000015214680000294671000068296100009776320000097763200003511200000001902000037014000037220000339490000007468500001530380000218200000247689000026950900001566200004382090000174070000107400001246100000469151000000543836000015214680000240710000-638360000-459400000052767000000-371000000-5518600000-94600000241320000095600000394900000003712000003500000890000023000000-67101000019462000000055200000013942000000000000500000874750000000000000000000000415200000-47300000-880030000004400000000000002687100003431490000226000002503400000-217250000767370000267600000267600005204000078800000Remeasurement gains / (losses) on the defined benefit plans-7330000-7330000Remeasurement gains / (losses) on the defined benefit plans-6110000-6110000-1850000-154000000-5480000-4570000