Shiva Cement Limited — Quarter ended March 31, 2026 (Audited) and Year ended March 31, 2026 (Audited)
| Sr No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31.03.2026 (Audited) | 31.03.2025 (Audited) | ||
| I | Revenue from operations | 12,136.10 | 10,633.98 |
| II | Other income | 128.57 | 127.37 |
| III | Total Income (I+II) | 12,264.67 | 10,761.35 |
| IV | Expenses | ||
| Cost of materials consumed | 2,987.14 | 3,173.64 | |
| Changes in inventories of finished goods, work-in-progress | (234.94) | (126.77) | |
| Employee benefits expense | 566.13 | 698.41 | |
| Finance costs | 3,471.90 | 2,981.05 | |
| Depreciation and amortisation expense | 1,079.61 | 996.31 | |
| Power and fuel | 4,015.33 | 4,563.56 | |
| Freight and forwarding expense | 1,319.22 | 1,499.96 | |
| Loss/(profit) on asset sale/ write off | – | – | |
| Other expenses | 2,407.56 | 1,159.95 | |
| IV | Total Expenses (IV) | 15,611.95 | 14,946.11 |
| V | Loss before exceptional items (III-IV) | (3,347.28) | (4,184.76) |
| VI | Exceptional items [Refer note-4] | (18.72) | – |
| VII | Loss before tax (V+VI) | (3,366.00) | (4,184.76) |
| VIII | Tax Expense | ||
| Current tax | – | – | |
| Deferred tax | (502.89) | 1,137.12 | |
| IX | Net loss for the period/year (VII-VIII) | (2,863.11) | (5,321.88) |
| X | Other comprehensive income/(loss) | ||
| i) Items that will not be reclassified to profit and loss | 9.21 | (32.28) | |
| ii) Income tax relating to items that will not be reclassified to profit/(loss) | (2.39) | 8.39 | |
| X | Total other comprehensive income/(loss) | 6.82 | (23.89) |
| XI | Total comprehensive loss for the period (IX+X) | (2,856.29) | (5,345.77) |
| XII | Paid-up equity share capital (Face Value ₹ 2/- Per Share) | 5,900.00 | 5,900.00 |
| XIII | Other Equity | 4,436.00 | |
| XIV | Earnings per share (of ₹ 2/- each, fully paid up): (Not annualised for the quarter) | ||
| Basic and Diluted in ₹ | (0.97) | (1.80) |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1 Non-current Assets | ||
| (a) Property, Plant and Equipment | 114,163.58 | 105,859.07 |
| (b) Capital work-in-progress | 2,061.28 | 10,480.41 |
| (c) Right of Use Assets | 279.41 | 262.59 |
| (d) Intangible Assets | 6,114.49 | 6,460.67 |
| (e) Intangible Assets under development | 1,411.94 | 819.97 |
| (f) Financial Assets | ||
| (i) Other financial Assets | 3,525.32 | 3,444.28 |
| (g) Income tax Assets (net) | 378.48 | 273.32 |
| (h) Deferred tax Assets (net) | 14,957.22 | 11,948.38 |
| (i) Other non current Assets | 34,422.00 | 17,614.70 |
| Total Non-current Assets | 177,313.72 | 157,163.39 |
| 2 Current Assets | ||
| (a) Inventories | 7,703.44 | 6,465.15 |
| (b) Financial Assets | ||
| (i) Trade receivables | – | 57.84 |
| (ii) Cash and cash equivalents | 175.60 | 296.62 |
| (iii) Bank balances other than (ii) above | – | 36.95 |
| (iv) Other financial Assets | 1,313.83 | 894.74 |
| (c) Other current Assets | 5,017.56 | 5,217.34 |
| Total Current Assets | 14,210.43 | 12,968.64 |
| TOTAL ASSETS | 191,524.15 | 170,132.03 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 5,900.00 | 5,900.00 |
| (b) Other equity | (8,095.44) | 4,436.00 |
| Total Equity | (2,195.44) | 10,336.00 |
| 2 Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 141,376.55 | 134,577.64 |
| (ii) Lease liabilities | 86.99 | 98.72 |
| (b) Provisions | 2,232.38 | 1,930.37 |
| Total Non-current liabilities | 143,695.92 | 136,606.73 |
| 3 Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 28,073.41 | 6,800.00 |
| (ii) Lease Liabilities | 12.23 | 11.00 |
| (iii) Trade payables | ||
| a) Total outstanding dues of micro and small enterprises | 1,982.52 | 838.02 |
| b) Total outstanding dues of creditors other than micro and small enterprises | 6,573.36 | 5,491.19 |
| (iv) Other financial liabilities | 4,100.93 | 4,893.25 |
| (b) Other current liabilities | 9,117.96 | 5,078.36 |
| (c) Provisions | 163.26 | 77.48 |
| Total current liabilities | 50,023.67 | 23,189.30 |
| Total equity and liabilities | 191,524.15 | 170,132.03 |
| Particulars | For the year ended 31 March, 2026 (Audited) | For the year ended 31 March, 2025 (Audited) |
|---|---|---|
| A. CASH FLOWS FROM OPERATING ACTIVITIES: | ||
| LOSS BEFORE TAX | (15,569.75) | (16,209.69) |
| Adjustments for : | ||
| Depreciation and amortisation expenses | 4,175.14 | 4,207.34 |
| Profit on sale of property, plant & equipment | – | (0.96) |
| Interest Income | (251.42) | (424.67) |
| Bad debt recovered | – | – |
| Write off of Asset | – | 515.16 |
| Unclaimed liabilities written back | (73.99) | (49.46) |
| Finance costs | 12,155.50 | 10,800.92 |
| Unwinding of interest on financial liabilities carried at FVTPL | 666.39 | 608.62 |
| Unwinding of interest on financial liabilities carried at amortised cost | 139.84 | 115.56 |
| Unwinding discount on mines restoration expenditure | 142.33 | 130.87 |
| Operating Profit/(loss) before working capital changes | 1,384.04 | (306.31) |
| Adjustment for movements in Working capital : | ||
| (Increase) in inventories | (1,238.29) | (2,004.61) |
| (Increase)/Decrease in trade receivables | 57.84 | (57.84) |
| Decrease in financial and other assets* | 1,566.38 | 4,278.51 |
| Increase/(Decrease) in Trade payables | 2,300.65 | 589.45 |
| Increase/(Decrease) in Other liabilities* | 4,253.63 | (8,637.65) |
| Increase in provisions* | 274.93 | 618.75 |
| Cash flow used in operations | 8,599.18 | (5,519.70) |
| Income taxes paid (net) | (105.16) | (130.53) |
| Net cash generated/(used) from operating activities (A) | 8,494.02 | (5,650.23) |
| B. CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of property, plant and equipment, Intangible assets (including capital work-in-progress and capital advances) | (23,612.65) | (21,151.26) |
| Interest received | 396.50 | 35.45 |
| Bank deposits not considered as cash and cash equivalents (net) | 36.95 | 142.40 |
| Net cash used in investing activities (B) | (23,179.20) | (20,973.41) |
| C. CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Proceeds from issue of rights share | – | 40,000.00 |
| Share issue expenses | – | (679.02) |
| Proceeds from non-current borrowings | 34,066.09 | 29,376.92 |
| Repayment of non-current borrowings | (6,800.00) | (35,058.62) |
| Proceeds/Repayment from current borrowings (net) | – | 4,135.90 |
| Lease liability | (10.03) | – |
| Interest paid | (12,691.90) | (11,663.39) |
| Net cash generated from financing activities (C ) | 14,564.16 | 26,111.79 |
| Net increase/(decrease) in cash and cash equivalents(A+B+C) | (121.02) | (511.85) |
| Cash and cash equivalents – at the beginning of the year | 296.62 | 808.47 |
| Cash and cash equivalents – at the end of the period | 175.60 | 296.62 |