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The above unaudited Standalone financial results for the quarter ended 30th June 2026 of SHIV AUM STEELS LIMITED  were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 11th August, 2026. &lt;br /&gt; 
2. The above Standalone financial results for the quarter ended 30th June 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. &lt;br /&gt; 
 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 &lt;br /&gt; 
4. Statement includes results for quarter ended 30th June 2025 are the diffrence between the figures of six months period ended 30th September 2025 and quarter ended 30th Septemebr 2025. &lt;br /&gt; 
5. Earnings Per Share are computed by dividing the Net profit attributable to the equity holders of the company by the Weighted Average number of equity shares outstanding during the period. Quarterly EPS are not annualised. &lt;br /&gt; 
6 Previous year / period figures have been re grouped, re-arranged wherever considered necessary &lt;br /&gt; 
7. The Company is primarily engaged in “Trading in steel ” business. The requirement of Ind AS-108- “Operating Segments”, is not applicable to the Company as it is engaged in single business segment.</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-3" unitRef="INR">15855000</in-capmkt:OtherExpenses><in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:IncomeTaxRelatingToItemsThatWillNotBeReclassifiedToProfitOrLoss><in-capmkt:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss11">Change in Fair value of Investments</in-capmkt:DescriptionOfItemThatWillBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="D_ItemsThatWillBeReclassifiedToProfitAndLoss11" decimals="-3" unitRef="INR">22499000</in-capmkt:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-capmkt:AmountOfItemThatWillBeReclassifiedToProfitAndLoss contextRef="OneD" decimals="-3" unitRef="INR">22499000</in-capmkt:AmountOfItemThatWillBeReclassifiedToProfitAndLoss><in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss contextRef="OneD" decimals="-3" unitRef="INR">3206000</in-capmkt:IncomeTaxRelatingToItemsThatWillBeReclassifiedToProfitOrLoss><in-capmkt:OtherComprehensiveIncome contextRef="OneD" decimals="-3" unitRef="INR">19293000</in-capmkt:OtherComprehensiveIncome></xbrli:xbrl>