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The above Un-audited results were reviewed and recommended by the Audit Committee and were approved by the Board of Directors in the meeting held on 30th October, 2026. The Statutory auditors have carried out at Limited Review of the Financial Results for the quarter and half year ended on September 30, 2026. <br /> 2. The Format for above results as per prescribed in SEBI's Circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modifies to comply with requirements of SEBI's Circular dated July 5, 2016, IND AS and Schedule III (Division II) to the Companies Act, 2013 applicable to Companies that are required to comply with IND AS. <br /> 3. The Management expect that the loss of allowances if any as per expected credit loss method on the financial assets will not be material enough in the quarter ended September 30, 2026 and hence, the Management has not given effect of the same in the finacial results. <br /> 4.Previuos period figure have been regrouped and/or rearranged wherever necessary to make thair classifcation not comparable with current period.2026-04-012026-09-30UnauditedStandalone048000004800000000790000017800000200000001330000059000000-542000000-542000000-15000000-150000000-392000000000-392000000-3920000019800000010-1.98-1.9800-1.98-1.98Consumption of Stores and Spares1200000Power Cost0Other Expenditures5500000Consumption of Stores and Spares2100000Power Cost0Other Expenditures1120000049530000004875000000000000080300000803000005483000002920000016406000001935000000108000002200000001777000001907000002100000450000039080000020314000001980000008863000001084300000108430000026800000016300000163000000431000001600000447000005931000000115000001150000020900000081360000066900000219000009024000009471000002031400000other financial assets80300000Other non-current assets29200000Other current financial assets177700000Other current assets4500000Other non-current financial liabilities0Other current financial liabilities209000000Other current liabilities66900000The Company s Operation falls under single Segment Namely IRON and STEE Hence Segment information required as per Indian Accounting Standard 108 are not applicable. All assets are located in the Company s Country domicile.178000000003400000-56000000300000000-12000000-11300000020000000017000000000004800000000000065300000111000000000011100000000000000103000000000000000000000004800000013400000790000000000000-100000000001780000000-27800000-88000000-8800000109000002100000000000SHAH ALLOYS LIMITED******SAL STEEL LIMITED******Associate CompanySale of goods or services1000000000Nil Transaction during the reporting Period098000009800000SHAH ALLOYS LIMITED******SAL CARE PRIVATE LIMITED******Enterprise with significant influenceAny other transactionPayablesNil Transaction during the reporting Period044000004400000SHAH ALLOYS LIMITED******SAL CARE PRIVATE LIMITED******Enterprise with significant influenceInterest paidNil Transaction during the reporting Period06250000062500000SHAH ALLOYS LIMITED******SAL CARE PRIVATE LIMITED******Enterprise with significant influenceAny other transactionLoan PayablesNil Transaction during the reporting Period0373100000373100000SHAH ALLOYS LIMITED******SAL CORPORATION PRIVATE LIMITED******Enterprise with significant influenceAny other transactionLoan PayablesNil Transaction during the reporting Period0220000000220000000SHAH ALLOYS LIMITED******SAL CORPORATION PRIVATE LIMITED******Enterprise with significant influenceInterest paidNil Transaction during the reporting Period02570000025700000SHAH ALLOYS LIMITED******RAJENDRAKUMAR SHAH******Promoter Non-Executive Chairman & DirectorAny other transactionLoan PayablesNil Transaction during the reporting Period03680000036800000SHAH ALLOYS LIMITED******ASHOK SHARMA******Whole Time Director & CFORemunerationApproved as per standard Board-approved remuneration policy100000000SHAH ALLOYS LIMITED******RAJNIKANT AMRUTLAL VYAS******Whole Time DirectorRemunerationApproved as per standard Board-approved remuneration policy30000000SHAH ALLOYS LIMITED******NARAYANLAL FATELAL SHAH******Company SecretaryRemunerationApproved as per standard Board-approved remuneration policy60000000SHAH ALLOYS LIMITED******BIPINBHAI AMULAKHBHAI GOSALIA******Independent DirectorAny other transactionSitting FeesApproved as per Payment to Non- Executive Director Policy000Amount in Rs.40000/-SHAH ALLOYS LIMITED******MITESH VASANTBHAI JARIWALA******Independent DirectorAny other transactionSitting FeesApproved as per Payment to Non- Executive Director Policy000Amount in Rs.40000/-SHAH ALLOYS LIMITED******NIPA JAIRAJ SHAH******Independent DirectorAny other transactionSitting FeesApproved as per Payment to Non- Executive Director Policy000Amount in Rs.20000/-1900000UnauditedtruePARIKH & MAJMUDAR CHARTERED ACCOUNTANTStrue2027-10-31