ScoutQuest23 Oct 2026
Shiva Cement532323Quarterly results

Standalone results for the quarter Ended 30.09.2026 (Unaudited)

By ScoutQuest · · 1 min read

Standalone · ₹ lakh · EPS in ₹
Line itemLatestYear agoYoYPrev qtrQoQ
Revenue from operations11,270.018,211.19+37.3%15,149.42−25.6%
Total income11,369.578,341.77+36.3%15,255.52−25.5%
Profit before tax(2,843.50)(3,650.32)+22.1%(2,645.73)−7.5%
Profit after tax(2,285.22)(3,272.97)+30.2%(2,134.78)−7%
Total comprehensive income(2,270.00)(3,259.29)+30.4%(2,061.28)−10.1%
Basic EPS(0.77)(1.11)+30.6%(0.72)−6.9%
Total income (latest)
11,369.57 lakhs; year ago 8,341.77 (+36.3%); prev qtr 15,255.52 (−25.5%)
Profit after tax (latest)
(2,285.22) lakhs; year ago (3,272.97) (+30.2%); prev qtr (2,134.78) (−7%)
Period
Quarter Ended 30.09.2026 (Unaudited)

Auditor's review

Conclusion: Unmodified

  • Material uncertainty related to going concern: loss of Rs. 4,420.01 lakhs in half-year ended September 30, 2026 and accumulated losses of Rs. 60,249.91 lakhs (Note 5); conclusion not modified.

Notes to the results

  • Going concern: half-year loss of ₹ 4,420.02 lakhs and accumulated losses of ₹ 60,249.91 lakhs indicate material uncertainty; results prepared on going concern basis.
  • Management relies on proposed amalgamation with JSW Cement Limited under Scheme of Arrangement approved by the Board on September 29, 2026, subject to approvals.
  • Company reversed opening deferred tax assets of ₹ 257.56 lakhs relating to unabsorbed losses not available for future utilization.
  • Exceptional item for year ended 31.03.2026: impact of Labour codes on employee benefits (186.04) ₹ lakh; none in the current quarter.

Standalone results for the quarter Ended 30.09.2026 (Unaudited).

More numbers
  • Total income, latest quarter11,369.57 (₹ in lakh)
  • Total income, year-ago quarter8,341.77 (₹ in lakh)
  • Total income, previous quarter15,255.52 (₹ in lakh)
  • Total comprehensive income, latest quarter(2,270.00) (₹ in lakh)
  • Total comprehensive income, year-ago quarter(3,259.29) (₹ in lakh)
  • Total comprehensive income, previous quarter(2,061.28) (₹ in lakh)
  • Profit after tax, latest quarter(2,285.22) (₹ in lakh)
  • Profit after tax, year-ago quarter(3,272.97) (₹ in lakh)
  • Profit after tax, previous quarter(2,134.78) (₹ in lakh)
  • Revenue from operations, latest quarter11,270.01 (₹ in lakh)
  • Revenue from operations, year-ago quarter8,211.19 (₹ in lakh)
  • Revenue from operations, previous quarter15,149.42 (₹ in lakh)
  • Profit before tax, latest quarter(2,843.50) (₹ in lakh)
  • Profit before tax, year-ago quarter(3,650.32) (₹ in lakh)
  • Profit before tax, previous quarter(2,645.73) (₹ in lakh)
Source: BSE · 23 Oct 2026

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