Shivkamal Impex reported a net profit of ₹5.20 lakh for the quarter ended June 30, 2026, marking a decline from ₹7.81 lakh in the corresponding period of FY25. The company’s total revenue from operations stood at ₹12.37 lakh, down from ₹13.25 lakh in Q1FY25.

The Board of Directors approved the unaudited financial results on August 12, 2026. The figures were reviewed by Multi Associates, Chartered Accountants, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

Shivkamal Impex, primarily engaged in financial services, saw its interest income drop to ₹12.37 lakh from ₹13.25 lakh in the previous year’s quarter. This reduction in top-line revenue contributed to a lower profit before tax, which stood at ₹6.95 lakh compared to ₹10.44 lakh in Q1FY25.

Total expenses for the quarter were ₹5.42 lakh, an increase from ₹2.81 lakh in Q1FY25. Employee benefit expenses rose to ₹1.22 lakh from ₹0.90 lakh, while other expenses increased significantly to ₹4.10 lakh from ₹1.85 lakh. Finance costs and impairment charges were nil for the current quarter.

What the Numbers Show

The divergence between revenue contraction and expense expansion highlights margin pressure. While revenue fell by approximately 7% year-on-year, total expenses nearly doubled, driven largely by a rise in 'other expenses' and employee benefits. This structural shift resulted in the profit before tax declining by over 30%, outpacing the modest drop in operating income.

Auditor Review

Multi Associates, Chartered Accountants, issued a limited review report stating that nothing came to their attention to suggest the financial statements contain material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

The company has no subsidiaries, associates, or joint ventures. The paid-up equity share capital remains at ₹100.56 lakh.

Shivkamal Impex Limited approved an amendment to its Code of Practices and Procedures for Fair Disclosure of Unpublished Price Sensitive Information (UPSI) on May 29, 2026. The revision aligns the company's internal policies with the SEBI (Prohibition of Insider Trading) (Amendment) Regulations, 2025, which became effective on June 10, 2025. The updated code supersedes all previous versions and is effective immediately from the date of board approval.

The Board of Directors sanctioned the amendment during its meeting held on May 29, 2026, pursuant to Regulation 8 read with Schedule A of the SEBI (Prohibition of Insider Trading) Regulations, 2015. The company has communicated the revised code to BSE Ltd and made it available on its official website. Rupali Kulshrestha, Company Secretary and Compliance Officer, confirmed the implementation of the amended framework.

Key Provisions of the Amended Code

The amended code mandates that the Compliance Officer be designated as the Chief Investor Relations Officer (CIRO) to oversee the dissemination of UPSI. This officer is responsible for determining whether information constitutes UPSI and ensuring uniform, universal dissemination to prevent selective disclosure. Price-sensitive information must be communicated to stock exchanges before being released to investors, analysts, or the media.

The policy emphasizes handling UPSI on a need-to-know basis, restricting access to individuals where communication is necessary for legitimate purposes or legal obligations. A structured digital database containing the nature of UPSI and details of persons sharing or receiving it must be maintained with adequate internal controls, including time stamping and audit trails.

Disclosure and Compliance

The company is required to promptly disseminate any UPSI that is disclosed selectively or inadvertently to make it generally available. The CIRO must ensure appropriate responses to queries on news reports and requests for verification of market rumors by regulatory authorities. Additionally, transcripts or records of proceedings of meetings with analysts will be made available on the company's website to ensure official documentation of disclosures.