Shivamshree Businesses Limited reported a standalone net profit of ₹3.91 lakh for the first quarter ended June 30, 2026 (Q1FY26), marking a return to profitability after reporting a net loss of ₹46.89 lakh in Q1FY25. The turnaround was driven by improved operating results in its core manufacturing segment, which contributed significantly to the bottom line despite a slight dip in overall revenue. This shift in profitability underscores the company's operational adjustments during the period.

The Board of Directors approved the financial results and the statutory auditor’s limited review report on August 4, 2026. M A A K & Associates, the statutory auditors, issued an unmodified opinion on the unaudited financial statements. Concurrently, the Board approved the inter-state shifting of the company’s registered office from New Delhi to Ahmedabad, Gujarat. This move requires shareholder approval via a special resolution through postal ballot.

Financial Performance

Revenue from operations stood at ₹265.02 lakh in Q1FY26, down from ₹268.94 lakh in the corresponding quarter of the previous year. However, total income was ₹265.29 lakh, compared to ₹269.16 lakh in Q1FY25. The company’s total expenses decreased to ₹262.48 lakh from ₹285.01 lakh in Q1FY25, aiding the profit recovery. Profit before tax was ₹2.81 lakh, a significant improvement from a loss of ₹15.85 lakh in Q1FY25.

Basic earnings per share were ₹0.01, compared to a loss of ₹0.06 per share in Q1FY25. For the full year ended March 31, 2026 (FY26), the company reported a net profit of ₹15.06 lakh on revenue of ₹1,511.24 lakh.

Segment Insights

The manufacturing of industrial bags segment remained the primary revenue driver, contributing ₹265.02 lakh in Q1FY26. This segment generated an operating result of ₹39.03 lakh, up from ₹37.77 lakh in Q1FY25. In contrast, the trading of solar power generating systems and ancillaries segment reported no revenue in Q1FY26 but incurred a loss of ₹16.90 lakh, widening from a loss of ₹1.53 lakh in the same quarter last year.

Total assets increased to ₹2,368.32 lakh as of June 30, 2026, from ₹2,174.04 lakh at the end of FY26. Liabilities rose to ₹1,536.37 lakh from ₹1,347.15 lakh. The company is currently undertaking capital projects for a solar power plant and new manufacturing premises for FIBC bags, with costs capitalized under work-in-progress.

Registered Office Shift

The Board approved shifting the registered office from H 7 LGF Lajpat Nagar II, New Delhi, to F-12, 1st Floor, Pushpak Appt, Satellite, Ahmedabad. This requires altering Clause II of the Memorandum of Association. Shareholders will vote via remote e-voting from August 12, 2026, to September 10, 2026. Ishit Vyas & Co., Company Secretaries, has been appointed as the scrutinizer for the postal ballot process.