5130972025-10-012025-12-315130972025-04-012025-12-315130972025-10-012025-12-31in-capmkt:OtherExpenses1Member5130972025-04-012025-12-31in-capmkt:OtherExpenses1Member5130972025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares513097SBCLNOTLISTEDINE386D01027SHIVALIK BIMETAL CONTROLS LIMITEDSMEEquity2025-04-012026-03-312026-02-052026-01-29INRLakhsQuarterlyThird quarterSingle segmentProcess and Product Engineering2026-02-0512:00:002026-02-0516:45:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated13423130003102100013733340007794910000-6430500015350800013308000352890001513350001068626000304708000-9206000295502000691420004254000733960000222106000000-338000221768000154400022331200011520800023.883.88003.883.881. 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 05th February, 2026. The Statutory Auditors of the Company have carried out the limited review of the above results and have expressed an unmodified report thereon. <BR> <BR> 2. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ("Ind AS") notified under the Companies (Indian Accounting Standards) Rules, 2015 as specified in Section 133 of the Companies Act, 2013 read with the relevat rules issued thereunder and in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including relevant circulars issued by SEBI from time to time. <BR> <BR> 3. The Board of Directors have announced the payment of Interim Dividend @ 100% i.e. Rs. 2/- per equity share of face value of Rs. 2/- each for the F.Y. 2025-26. <BR> <BR> 4. During the quarter, effective 21st November, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework thereby consolidating four Labour Codes - the Code on wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, collectively referred to as the "New Labour Codes". The enactment of these codes resulted in changes to the computation of certain employee benefits. In accordance with Ind AS 19 and the guidance provided by the Institute of Chartered Accountants of India, the Group has assessed and disclosed the incremental impact of these changes based on the best information available. Employee Benefits: the Company has recognised one-time expense of Rs. 75.17 Lakhs towards the increase in the gratutity liablity and Rs. 16.89 Lakhs towards the increase in compensated absence, in the quarter and nine months ended 31st December, 2025. Considering the materiality, regulatory driven and non-recurring nature of the impact, the company has presented such incremental impact under "Exceptional item" in the consolidated financial results for the quarter and nine months period ended 31st December, 2025. The Company continues to monitor finalization of related rules by the Government and other related aspects of the New Labour Codes and will appropriately account for such changes as needed. <BR> <BR> 5. 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, therefore the disclosure requirement of Ind AS-108, operating segments is not applicable. <BR> <BR> 6. The results for the quarter and nine months ended 31st December, 2025 are available on the Bombay Stock Exchange website (URL: www.bseindia.com), the National Stock Exchange website (URL: www.nseindia.com) and on the Company's website (http://www.shivalikbimetals.com). <BR> <BR> 7. The figures for the previous periods have been regrouped / rearranged, wherever necessary to conform to the current period's classification. <BR> 2025-04-012025-12-31UnauditedConsolidated408230600088648000417095400022937630000-94555000434685000348820001016620004958690003266306000904648000-92060008954420002188700006428000225298000067014400000027968000698112000-1004000697108000115208000212.112.10012.112.1Other Expenses151335000Other Expenses495869000-15120001056000-32000-520001544000-1004000UnauditedtrueArora Gupta & Co.true2028-12-31