5130972026-01-012026-03-315130972026-03-315130972025-03-315130972025-04-012026-03-315130972026-01-012026-03-31in-capmkt:OtherExpenses1Member5130972025-04-012026-03-31in-capmkt:OtherExpenses1Member5130972026-03-31OtherNoncurrentFinancialAssetsDomain15130972026-03-31OtherNoncurrentAssetsDomain15130972026-03-31OtherCurrentFinancialAssetsDomain15130972026-03-31OtherCurrentAssetsDomain15130972026-03-31OtherNoncurrentFinancialLiabilitiesDomain15130972026-03-31OtherCurrentFinancialLiabilitiesDomain15130972026-03-31OtherCurrentFinancialLiabilitiesDomain25130972026-03-31OtherCurrentLiabilitiesDomain15130972026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares513097SBCLNOTLISTEDINE386D01027SHIVALIK BIMETAL CONTROLS LIMITEDSMEEquity2025-04-012026-03-312026-05-182026-05-11INRLakhsQuarterlyFourth quarterSingle segmentProcess and Product Engineering2026-05-1812:00:002026-05-1816:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated16263010003408000016603810009545780000-2603300014360700012038000365400001994450001320175000340206000034020600084855000448000853030000254903000000557000026047300092000026139300011520800024.544.54004.544.541. 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 18th May, 2026. The Statutory Auditors of the Company have carried out the Audit of the above results and have expressed an unmodified report thereon. <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 relevant 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 form time to time. <BR> 3. The Board of Directors of parent Company at their meeting held on 18th May, 2026 have recommended a final Dividend of Rs. 2/- per equity shares of the face value of Rs. 2/- each, subject to the approval of the shareholders in the ensuing Annual General Meeting. With this, the total dividend for the year (including interim dividend of Rs. 2.00/- per equity share paid during the year) is Rs. 4/- per share. <BR> 4. On November 21, 2025, the Government of India has consolidated multiple existing labour legislation into a unified framework thereby consolidating four Labour Codes - The Code on Wages, 2019, the industrail Relations Code, 2020, Social Security Code, 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 Accountant of India, The group has accessed and disclosed the incremental impact of these changes based on the best information available. Employee benefits - the group has recognised one-time expense of Rs. 75.17 lakhs towards the increase in the gratuity liability and Rs. 16.89 Lakhs towards the increase in compensated absence. Considering the materiality, regulatory driven and non-recurring nature of the impact, the group has presented such incremental impact under "Exceptional Item" in the consolidated financial results for the quarter ended Decemeber 31, 2025 and year ended March 31, 2026. The Group continues to monitor finalization of related rules by the Government and other related aspects of the New labour Codes and will provide appropriate account for such changes as needed. <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 segements is not applicable. <BR> 6. The results for the quarter and year ended 31st March, 2026 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 (URL: https//www.shivalikbimetals.com/) <BR> 7. The figures for the previous periods have been regrouped/rearranged, wherever necessary to conform to the current period's classification. <BR> 8. The figures for the quarter ended 31st March, 2026, and the corresponding quarter ended in the previous year, as reported in these consolidated financial results, are the balancing figures between the audited figures in respect of the full financial year and the unaudited published year to date figures upto the end of 3rd quarter of the relevant financial year. The consolidated figures upto the end of 3rd quarter have been subjected to the limited reveiw.2025-04-012026-03-31AuditedConsolidated5708607000122728000583133500032483410000-1205880005415790004692000013820200073202700045864810001244854000-920600012356480003037250006876000310601000092504700000033538000958585000-840009585010001152080002469826400016.6416.640016.6416.64Other Expenses199445000Other Expenses7320270001430745000338292000191860002033300025286000102880001620820000187540001808360004603000020709960001530271000015554660006984000097711400006862000260928200014922100042887740006359770000115208000469826400048134720004813472000118198000105923000224121000180780006685000030904900047566200037158000521641000558799000104066000113852700081635000146750002412000123724900015462980006359770000Other non-current financial assets18754000Other non-current assets46030000Other current financial assets6862000Other current assets149221000Lease Liabilities105923000Lease Liabilities11577000Other current financial liabilities92489000Other current liabilities8163500055246000-218010000-4045180000000-920120000166096000000138202000090730000401550000-1544200040000617510000-1906000003140000-8170000-38258400085306400000030420200005488620000000000019360003458080000000000000000000040000617510000-402043000-6841240000000000027672400021125000135710002004410004582800000-4241000-13950300051000-13945200020929200069840000-829000227000-91000-143000920000-84000AuditedtrueArora Gupta & Co.true2028-12-31