SAMBHV2025-10-012025-12-31SAMBHV2025-04-012025-12-31SAMBHV2025-10-012025-12-31in-capmkt:OtherExpenses1MemberSAMBHV2025-04-012025-12-31in-capmkt:OtherExpenses1MemberSAMBHV2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SAMBHV2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217: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 applicable2025-10-012025-12-31UnauditedConsolidated589135000014840000590619000041675000001329000013168000034654000075380000122450000722030000557887000032732000003273200006609000017550000836400000243680000000024368000015800002452600002946710000100.830.83000.830.831) 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 Holding Company/ 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 Consolidated Financial Results has been carried out by the Statutory Auditors. <BR> <BR> Statement of Unaudited Consolidated 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 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> <BR> 3)During the 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> <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 Holding Company’s audited special purpose consolidated interim financial statements, and the quarterly figures represent the balancing amounts between the audited special purpose consolidated interim financial statements for the nine-month ended December 31, 2024 figures and the management prepared consolidated 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 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> <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 Companys 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) 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. <BR> <BR> 8) 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 / 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 assessment 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> <BR> Further, the Group continues to monitor the finalisation of Central / 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> <BR> 9) Sambhv Tubes Private Limited , a wholly owned subsidiary of the Company, had paid an advance of INR 11.51 Crores towards a new land purchase situated at Nevda, Distt.Balodabazar, Chattisgarh. Subsequently, certain undisclosed encumbrances on the land were identified, pursuant to which an FIR was lodged on January 16, 2026 at Saraswati Nagar Police Station, Raipur, alleging fraud against the Subsidiary company involving concealment of material encumbrances by the counter-parties. Out of the total advance of INR 11.51 Crores , INR6.00 Crores Demand Draft (DD) and Cheques of INR 3.00 crore has been received against part payment, and the balance of INR 2.51 crores remains outstanding. <BR> Based on management’s assessment, including the status of legal proceedings, past recovery, and legal advice obtained, the carrying amount of the outstanding advance is considered recoverable. The incident has not resulted in any disruption to the Group’s normal business operations. The Group will continue to monitor developments in the matter and shall appropriately reflect any impact in the financial statements and disclosures, as required. <BR> 2025-04-012025-12-31UnauditedConsolidated172793300003333000017312660000122572500008141000073290000984510000316090000363770000204339000016119710000119295000001192950000248190000563600003045500000888400000000-10000888390000-29900008854000002946710000103.213.21003.213.21Other Expenses722030000Other Expenses2043390000(a) Remeasurement gains / (losses) on the defined benefit plans21100002110000(a) Remeasurement gains / (losses) on the defined benefit plans-4000000-4000000530000-10100001580000-2990000