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These standalone unaudited financial results of Shivalik Bimetal Controls Limited ('the Company') have been prepared in accordance with recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting ('Ind AS 34'), as prescribed under section 133 of the Companies Act, 2013 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). <br /> <br /> 2. The above standalone unaudited financial results for the quarter and half year ended 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 4 November 2026 and a Limited Review of the same has been carried out by the Statutory Auditors. <br /> <br /> 3. 'The Company operates in only one reportable business segment i.e., “process and product engineering” as determined by the chief operating decision maker in accordance with Ind-AS 108 “Operating Segments”. <br /> <br /> 4. During the quarter ended 30 September 2026, the Company has paid a final dividend of Rs. 2 per equity share of (Rs. 2 each) amounting to Rs. 1,152.08 lakhs for the year ended 31 March 2026 post shareholders' approval at the Annual General Meeting held on 2 September 2026. <br /> <br /> 5. Subsequent to quarter ended 30 September 2026, the Board of Director of the Company has declared an interim dividend of Rs. 2 per equity share (100% of the face value of Rs. 2 each) at its meeting held on 4 November 2026, with a total payout of INR 1,152.08 lakhs. <br /> <br /> 6. Subsequent to quarter ended 30 September 2026, the Board of Directors of the Company, at its meeting held on 4 November 2026, proposed the issue of two bonus equity shares of Rs. 2 each for every one fully paid-up equity share, by capitalising up to Rs. 2,304.17 lakhs from retained earnings, subject to shareholders’ approval. The record date will be announced in due course. <br /> <br /> 7. The results for the quarter and period ended 30 September 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 /> <br /> 8. Previous periods figures have been regrouped/reclassified, wherever necessary. 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