SAMBHV2025-10-012025-12-31SAMBHV2025-12-31SAMBHV2025-04-012025-12-31SAMBHV2025-10-012025-12-31in-capmkt:OtherExpenses1MemberSAMBHV2025-04-012025-12-31in-capmkt:OtherExpenses1MemberSAMBHV2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SAMBHV2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15444302025-12-31Statement15444302025-10-012025-12-31Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544430SAMBHVNOTLISTEDINE12NJ01018SAMBHV STEEL TUBES LIMITEDMain BoardEquity2025-04-012026-03-312026-01-312026-01-27INRMillionsQuarterlyThird 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.2026-01-3117:30:002026-01-3118:50:00Not applicabletrue1falseNot Applicable2025-10-012025-12-31UnauditedStandalone589135000014860000590621000041675000001329000013168000034656000081090000122790000721070000558398000032223000003222300006320000017740000809400000241290000000024129000015800002428700002946710000100.820.82000.820.82Notes to unaudited standalone financial results for the quarter and nine months ended December 31, 2025 <BR> <BR> 1. The above unaudited standalone financial results of Sambhv Steel Tubes Limited (formerly known as Sambhv Steel Tubes Private Limited and Sambhv Sponge Power Private Limited) (the Company) for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at it's meeting held on January 31, 2026. In compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Limited Review of these Standalone Financial Results has been carried out by the Statutory Auditors. <BR> <BR> Statement of Unaudited Standalone Financial Results for the quarter and nine months ended December 31, 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> <BR> 2. The above unaudited standalone 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> <BR> 3. During the quarter ended 30th September 2025, the 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> <BR> 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> <BR> 4. The figures for the nine months ended December 31, 2024, have been extracted from the Company audited special purpose standalone interim financial statements, and the quarterly figures represent the balancing amounts between the audited special purpose standalone interim financial statements for the nine-month ended December 31, 2024 figures and the management prepared standalone financial statements for the six months ended September 30, 2024.The quarterly figures have not been subjected to audit or limited review by the statutory auditors. <BR> <BR> 5. The Company is in the business of manufacturing steel products having similar economic characteristics, primarily with operations in India. Hence, there is one operating segment. <BR> <BR> 6. During the quarter ended June 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 CMOPLs 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> <BR> 7. Effective November 21, 2025, The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the New Labour Codes. The corresponding rules under these codes are yet to be notified by state or central authorities. <BR> Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost in the statement of profit and loss. However based on the assesment made by the management, there is no impact on implementation of New Labour Codes on the employee benefit expense for the quarter and nine-months ended 31st December, 2025. <BR> Further, the Company continues to monitor the finalisation of Central or State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting impact, if any, based of such developments. <BR> 2025-04-012025-12-31UnauditedStandalone1727933000033330000173126600001225725000081410000732900009845100003345300003643800002042010000161373800001175280000011752800002437500005660000030035000008749300000000874930000-29900008719400002946710000103.163.16003.163.16Other Expenses721070000Other Expenses2042010000Remeasurement gains / (losses) on the defined benefit plans21100002110000Remeasurement gains / (losses) on the defined benefit plans-4000000-4000000530000-1010000001580000-2990000Public Issues2025-07-0244000000002025-12-31trueCare Ratings LimitedfalseNANoneNANiraj ShrivastavaCompany Secretary and Compliance OfficerRaipur2026-01-31