Shiva Texyarn Limited has submitted its quarterly compliance certificate under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended March 31, 2026. The certificate was filed with stock exchanges and depositories on April 6, 2026, confirming the company's adherence to regulatory requirements for dematerialization processes.

Regulatory Compliance Certificate

The certificate addresses the mandatory reporting requirements under SEBI regulations for handling dematerialization requests. Company Secretary R. Srinivasan signed the compliance document, which was digitally authenticated on April 6, 2026.

Dematerialization Process Confirmation

The company certified that all security certificates received from depository participants for dematerialization during Q4FY26 were properly confirmed to the depositories. The certificate confirms that accepted security certificates were mutilated and cancelled after due verification, with depositories' names substituted in the Register of Members as registered owners.

Registrar Support Documentation

MUFG Intime India Private Limited, serving as the company's Registrar and Transfer Agent, provided supporting confirmation dated April 3, 2026. Senior Vice President Ashok Shetty signed the registrar's certificate, confirming compliance with prescribed timelines for dematerialization processes.

Stock Exchange and Depository Filings

The compliance certificate was submitted to multiple regulatory entities including BSE Limited, National Stock Exchange of India Limited, National Securities Depository Limited, and Central Depository Services India Limited. The company confirmed that dematerialized securities remain listed on stock exchanges where the company's securities are traded.

The quarterly filing demonstrates Shiva Texyarn Limited's ongoing commitment to regulatory compliance and proper handling of investor dematerialization requests during the reporting period.

Shiva texyarn Limited has announced its unaudited financial results for the third quarter and nine months ended December 31, 2025. The Board of Directors approved these results at their meeting held on February 5, 2026, with the session commencing at 11:30 AM and concluding at 1:25 PM. The results were prepared in compliance with Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015.

Quarterly Financial Performance

The company's Q3 FY26 performance showed mixed results compared to the previous quarter and year-ago period. Total income for the quarter reached ₹7,669.38 lakhs, comprising revenue from operations of ₹7,641.73 lakhs and other income of ₹27.65 lakhs.

Nine-Month Performance Analysis

For the nine months ended December 31, 2025, Shiva Texyarn demonstrated strong year-over-year growth. The company achieved total income of ₹25,857.82 lakhs compared to ₹23,179.22 lakhs in the corresponding period of the previous year, representing an improvement of ₹2,678.60 lakhs.

Cost Structure and Operational Metrics

The company's expense management showed significant improvement during the nine-month period. Total expenses decreased to ₹24,651.72 lakhs from ₹31,506.05 lakhs in the previous year. Key expense components included cost of materials consumed at ₹11,158.78 lakhs, employee benefits expense of ₹4,686.88 lakhs, and other expenses totaling ₹6,037.62 lakhs.

Earnings Per Share and Capital Structure

Shiva Texyarn reported earnings per share of ₹1.27 for Q3 FY26, compared to ₹4.23 in the previous quarter and ₹1.39 in Q3 FY25. For the nine-month period, both basic and diluted earnings per share stood at ₹7.25, compared to ₹4.31 in the corresponding period of the previous year. The company's paid-up equity share capital remained at ₹1,236.27 lakhs with a face value of ₹10 per share.

Regulatory Compliance and Auditor Review

The financial results were reviewed and recommended by the Audit Committee before Board approval. Statutory auditors VKS Aiyer & Co., Chartered Accountants, Coimbatore, conducted a limited review and provided an unmodified opinion on both standalone and consolidated financial statements. The company operates primarily in textile manufacturing, which constitutes its single significant business segment under Ind AS 108. The consolidated figures include results from associate company L.K. Distributors Private Limited.