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.

Shiva Texyarn Limited , a prominent player in the textile manufacturing sector, has announced its financial results for the second quarter ended September 30, 2025, showcasing a remarkable improvement in its performance.

Key Financial Highlights

The company reported a significant increase in its standalone net profit for Q2 FY2026, which rose to Rs 548.05 crore, marking a substantial 247% jump compared to Rs 157.97 crore in the previous quarter. This impressive growth in profitability underscores the company's operational efficiency and market strength.

Revenue from operations for the quarter stood at Rs 10,505.30 crore, indicating a robust top-line performance. For the half-year period, Shiva Texyarn achieved a cumulative net profit of Rs 775.43 crore on a revenue of Rs 18,188.44 crore, reflecting consistent growth across two quarters.

Financial Performance Overview

Operational Highlights

• The company's total income for Q2 FY2026 reached Rs 10,549.68 crore, compared to Rs 7,638.76 crore in Q1 FY2026, showcasing a quarter-on-quarter growth of 38.1%.
• Employee benefits expense stood at Rs 1,514.51 crore for the quarter.
• Finance costs were reported at Rs 337.55 crore, while depreciation and amortization expenses amounted to Rs 370.81 crore.

Management Commentary

The Board of Directors of Shiva Texyarn Limited approved these results at their meeting held on November 5, 2025. The company, primarily engaged in manufacturing textile and related products, continues to focus on operational excellence and market expansion.

Auditor's Review

The financial results were reviewed by the statutory auditors M/s. VKS Aiyer & Co., who provided an unmodified opinion, affirming the accuracy and fairness of the financial statements.

Looking Ahead

With a strong performance in the first half of FY2026, Shiva Texyarn Limited appears well-positioned in the market. The significant increase in profitability may indicate improved operational efficiencies and potentially favorable market conditions for the textile sector.

Investors and stakeholders will likely keep a close watch on the company's performance in the coming quarters, especially given the impressive year-on-year and quarter-on-quarter growth in net profit.