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Aum Steels LimitedSMEEquity2025-04-012026-03-312025-11-062025-10-31INRLakhsHalf YearlyHalf yearlySingle segmentTrading of mild steel products2025-11-0615:30:002025-11-0616:00:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-05-22https://www.shivaumsteels.com/falsefalseNot Applicable2025-04-012025-09-30UnauditedStandalone22091050001190000022210050005906100018806250001453030002209900038309000226100036685000218434300036662000036662000036662000995100057600010527000261350000002613500026135000136004000101.921.92Notes <br /> <br /> 1. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 6th November 2025 . The Auditors of the company have carried out Limited Review of the above consolidated financial results. <br /> <br /> 2. The financial statements have been prepared in accordance with Indian Generally Accepted Accounting Principals (GAAP) under the Historical Cost Conventions of Accrual Basis. GAAP Comprises Accounting Standards specified under Section 133 of the Act r.wr 7 of th Companies (Accounts) Rules 2014 (to the extent Applicable) the Accounting Policies have been consistently applied unless otherwise stated. <br /> <br /> 3. As per MCA Notification dated 16th Feb 2015, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the Compulsory requirement of adoption of IND AS for preparation of Financial Results. <br /> <br /> 4. Statement includes results for half year ended 30th September 2025 and corresponding figures for half year ended 31st March 2025 also the full year Audited results for the year ended 31st March 2025 and Corresponding figures for year half year ended 30th Septemebr 2024 is Disclosed. <br /> <br /> 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. Half yearly EPS are not annualised. <br /> <br /> 6. Previous year / period figures have been re grouped, re-arranged wherever considered necessary. <br /> <br /> 7. The Company business is Trading in steel all actvities are carried within India . As such there are no seprate reportable segments as per Accounting standard 17 (Segment Reporting). <br /> <br /> Notes <br /> <br /> 1. The above results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 6th November 2025 . The Auditors of the company have carried out Limited Review of the above consolidated financial results. <br /> <br /> 2. The financial statements have been prepared in accordance with Indian Generally Accepted Accounting Principals (GAAP) under the Historical Cost Conventions of Accrual Basis. GAAP Comprises Accounting Standards specified under Section 133 of the Act r.wr 7 of th Companies (Accounts) Rules 2014 (to the extent Applicable) the Accounting Policies have been consistently applied unless otherwise stated. <br /> <br /> 3. As per MCA Notification dated 16th Feb 2015, Companies whose shares are listed on the SME Exchange as referred to in Chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 are exempted from the Compulsory requirement of adoption of IND AS for preparation of Financial Results. <br /> <br /> 4. Statement includes results for half year ended 30th September 2025 and corresponding figures for half year ended 31st March 2025 also the full year Audited results for the year ended 31st March 2025 and Corresponding figures for year half year ended 30th Septemebr 2024 is Disclosed. <br /> <br /> 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. Half yearly EPS are not annualised. <br /> <br /> 6. Previous year / period figures have been re grouped, re-arranged wherever considered necessary. <br /> <br /> 7. The Company business is Trading in steel all actvities are carried within India . As such there are no seprate reportable segments as per Accounting standard 17 (Segment Reporting). <br /> <br /> Other Expenses366850001360040001046004000011820080000012400000000019380001259380006256410003694000829800011992000218410004302000070249400020104400003786000001070000000389300002335700012760000593000064156000113542000966469000426412000767660000363094000100019462840002010440000Other long-term liabilities0Other current liabilties21841000Other non-current assets0Other current assets10003830900022610000000-30000-2546000-377800003421600014530300096511000-787540004351000-17165600043960000397150007393100011059300000043960000-100066632000006663200000000000035300011604000293690000000025460000310000-1554100000-15541000000011000000000-38310000-4931000000-493100001781000017810007498500076766000Shiv Aum Steels Limited******Sanjay N. 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