SHIVAUM2026-01-012026-03-31SHIVAUM2026-03-31SHIVAUM2025-03-31SHIVAUM2025-04-012026-03-31SHIVAUM2026-01-012026-03-31in-capmkt:OtherExpenses1MemberSHIVAUM2025-04-012026-03-31in-capmkt:OtherExpenses1MemberSHIVAUM2026-03-31

OtherNoncurrentFinancialAssetsDomain1

SHIVAUM2026-03-31

OtherCurrentAssetsDomain1

SHIVAUM2026-03-31

OtherCurrentLiabilitiesDomain1

SHIVAUM2026-01-012026-03-31

ItemsThatWillBeReclassifiedToProfitAndLoss1

SHIVAUM2026-01-012026-03-31

ItemsThatWillBeReclassifiedToProfitAndLoss2

SHIVAUM2025-04-012026-03-31

ItemsThatWillBeReclassifiedToProfitAndLoss1

SHIVAUM2025-04-012026-03-31

ItemsThatWillBeReclassifiedToProfitAndLoss2

iso4217:INRiso4217:INRxbrli:shares

000000

SHIVAUM

NOTLISTED

INE719F01016

Shiv Aum Steels Limited

Main Board

Equity

2025-04-01

2026-03-31

2026-05-23

2026-05-18

INR

Lakhs

Quarterly

Fourth quarter

Single segment

Trading of mild steel products

2026-05-23

16:00:00

2026-05-23

16:45:00

true

Cash Flow Indirect

Not applicable

2026-01-01

2026-03-31

Audited

Consolidated

1634516000

10832000

1645348000

73872000

1553788000

-79248000

14349000

21527000

2013000

9746000

1596047000

49301000

11454000

-3238000

8216000

41085000

-26629000

14456000

136064000

3.02

Notes: 1. The above audited Consolidated financial results for the quarter ended 31st March 2026 of SHIV AUM STEELS LIMITED (the "Holding Company") along with it's subsidiaries (the “Group”) were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 23rd May, 2026. 2. The above Consolidated financial results for the quarter ended 31st March 2026 (“the Statement”) have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules as amended from time to time and other relevant provisions of the Act. 3. The statutory auditors of the company have carried out Limited review of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 4. The Group is primarily engaged in “Trading in steel ” business. The requirement of Ind AS-108- “Operating Segments”, is not applicable to the Group as it is engaged in single business segment. 5. The Consolidated financial statement includes the result for the quarters ended march 31, 2026 and march 31, 2025 being balancing figure of the audited figures in respect of full financial year and the published year to date figures upto the third quarter of the respective financial year. 6. The figures of previous quarters / Period are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures. 7. FIRST-TIME ADOPTION OF IND-AS The Company was earlier listed on the SME Platform (EMERGE) of the National Stock Exchange of India Limited (NSE). Upon migration, the equity shares of the holding Company were listed on the Main Board of NSE with effect from November 14, 2025. Accordingly the Group has adopted Indian Accounting Standards (“Ind AS”) effective from April 1, 2025 and date of transition to Ind AS is April 1, 2024 in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended), notified under Section 133 of the Companies Act, 2013, read with relevant rules thereunder, and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015,along with the applicable provisions and guidance issued thereunder. Accordingly: * The audited Consolidated financial results for the quarter ended 31st March 2026 represent the second unaudited quarterly financial results prepared under Ind AS. * The audited Consolidated financial results for the year ended 31st March 2025 have been prepared in accordance with Ind AS. *The comparative figures for the quarter ended March 31, 2025, were not published earlier. The conversion of the aforesaid IGAAP figures to IND AS has been carried out by the management, and these IND AS comparative figures have not been subjected to limited review or audit. Exemption Availed: - 1. Deemed cost of property, plant and equipment and intangible assets The Company has elected to continue with the carrying value of all its property, plant and equipment’s and intangible assets recognised as of 1st April, 2024 measured as per the previous GAAP and use that carrying value as its deemed cost on transition date. 2. Derecognition of financial assets and financial liabilities The Company has applied the derecognition requirements of financial assets and financial liabilities prospectively for transactions occurring on or after transition date. 3.Classification and measurement of financial assets The Company has assessed classification and measurement of financial assets on the basis of facts and circumstances that exist as on transition date. 4. Impairment of financial assets The Company has applied impairment requirements of Ind AS 109 retrospectively; however, as permitted by Ind AS 101, it has used reasonable and supportable information that is available without undue cost or effort to determine the credit risk at the date that financial instruments were initially recognised in order to compare it with the credit risk at the transition date. 5. Fair valuation for Financial Assets and Financial Liabilities The Company has valued certain financial assets and financial liabilities at fair value. Impact of fair value changes as on date of transition is recognised in opening reserves and changes thereafter are recognised in Statement of Profit and Loss Account or Other Comprehensive income, as the case may be. The Company has adopted Ind AS with effect from 1st April, 2025 with comparatives being restated. Accordingly, the impact of transition has been provided in the Opening Reserves as at 1st April 2024 and all the periods presented have been restated accordingly. 6.Consequent to transition from the previous GAAP to lnd AS, the reconciliation of profit and other equity for the previous periods is provided as below in accordance with the requirements of paragraph 32 of lnd AS 101- First time adoption of lnd AS· Profit reconciliations SR. No. Nature of Adjustments Note Profit reconciliation Quarter Ended Year Ended 31-03-2025 31-03-2025 1 Net Profit as per Previous Indian GAAP (A) 219.52 976.89 Deferred Tax 1 7.57 30.28 Actuarial (gain)on defined employee benefit plans 2 0.75 3.02 Expected Credit Loss 3 (30.83) (123.32) Total Adjustments(B) (22.51) (90.02) 2 Net Profit before OCI/Reserves as per Ind AS (A) + (B) 197.01 886.87 Other equity reconciliations SR. No. Nature of Adjustments Note Other Equity reconciliation Year Ended 31-03-2025 1 Other equity under IGAAP (A) 10,238.10 Impact on account of: Deferred Tax 1 30.28 Actuarial (gain)on defined employee benefit plans 2 3.02 Expected Credit Loss 3 (123.32) Others Total Adjustments(B) (90.02) 2 Other equity under lnd AS before OCI/Reserves as per Ind AS (A) + (B) 10,148.08 3 Other Comprehensive Income/(Expenses) (C) Remeasurement of the defined benefit plans 1 (4.70) Income Tax relating to above 2 1.18 Change in Fair value of Investments 3 35.60 Income Tax relating to above 4 (5.07) Total Adjustments(C) 27.01 4 Other equity under lnd AS after OCI/Reserves as per Ind AS (A) + (B)+(C) 10,175.08 7. Deferred Tax:- On the date of transition to Ind AS, the Company computed deferred taxes using the balance sheet approach in accordance with Ind AS 12 Income Taxes, as compared to the profit and loss approach applied under the previous GAAP. This resulted in recognition of deferred tax assets/liabilities on all temporary differences between the carrying amounts of assets and liabilities in the financial statements and their respective tax bases, including those arising from the Ind AS transition adjustments. The adoption of the balance sheet approach led to a one-time impact on reserves as at the transition date, with corresponding recognition of deferred tax assets/liabilities in the opening Ind AS balance sheet. Subsequent to the transition date, the Company has recognized additional deferred tax assets arising mainly from changes in estimates and Ind AS adjustments. These changes have been recognized in the Statement of Profit and Loss in the respective reporting periods in accordance with Ind AS 12. 8. Expected Credit Loss: - The Company has adopted the Expected Credit Loss (ECL) model as per Ind AS 109, replacing the incurred loss model under IGAAP. The ECL approach considers historical data, current conditions, and forward-looking information to estimate credit losses. For trade receivables, the simplified approach has been applied, recognizing lifetime ECL. The change resulted in an adjustment to retained earnings on the date of transition. This enhances the accuracy and timeliness of credit loss recognition. 9. Control Assesment under Ind AS 110 The Holding Company has determined that its investment in the partnership firm meets the control criteria under Ind AS 110, as it has power over relevant activities, exposure to variable returns, and the ability to affect such returns. Accordingly, the partnership firm has been classified as a subsidiary and included in the scope of consolidation. This assessment has been made in accordance with Ind AS 101 - First-time Adoption of Indian Accounting Standards. 10. Re-measurement cost of net defined Benefit Liability The re-measurement cost arising primarily due to change in actuarial assumptions has been recognised in Other Comprehensive Income (OCI) under Ind AS compare to Statement of Profit and Loss under previous GAAP.

2025-04-01

2026-03-31

Audited

Consolidated

5754513000

21189000

5775702000

186222000

5129849000

154472000

48380000

80361000

5285000

79486000

5684055000

91647000

24249000

-4613000

19636000

72011000

-17267000

54744000

136004000

1072252000

5.29

Other Expenses

9746000

Other Expenses

79486000

35524000

394000

28757000

593000

29350000

6699000

71967000

957299000

120195000

699688000

1051000

103020000

8475000

932429000

278672000

2168400000

2240367000

136004000

1072252000

1208256000

125445000

915000

126360000

845519000

3600000

13399000

16999000

862518000

18252000

24981000

905751000

1032111000

2240367000

Other Financial Assets

593000

Other current assets

278672000

Other current liabilities

18252000

154472000

-123228000

-65708000

9350000

-4532000

5285000

4869000

37794000

18302000

109949000

-80360000

-6186000

23744000

-15534000

144845000

21000

462000

55623000

92660000

6186000

107000

-31185000

9555000

80360000

-89915000

23745000

80327000

104072000

-65000

(i) Remeasurement of the defined benefit plans

863000

(i)Change in Fair value of Investments

-19340000

-18477000

(i) Remeasurement of the defined benefit plans

880000

(i)Change in Fair value of Investments

-20905000

-20025000

8217000

-2758000

-26629000

-17267000