Shivamshree Businesses Limited announced its unaudited standalone financial results for the quarter ended December 31, 2025, marking a significant turnaround in its financial performance. The company reported a profit after tax of Rs. 1.61 lacs for Q3FY26, compared to losses of Rs. 3.43 lacs in the previous quarter and Rs. 12.73 lacs in the corresponding quarter of the previous year.

Financial Performance Overview

The company's quarterly performance showed substantial improvement across key metrics:

Segment-wise Performance

The company operates in two primary business segments with distinct performance patterns. The manufacturing of industrial bags segment emerged as the primary revenue driver, contributing Rs. 363.60 lacs to quarterly revenue, while the trading of solar power generating systems and ancillaries segment reported minimal activity with no revenue for the quarter.

Nine-Month Performance

For the nine months ended December 31, 2025, the company reported total income of Rs. 1,065.93 lacs compared to Rs. 242.05 lacs in the corresponding period of the previous year. However, the company recorded a net loss of Rs. 28.05 lacs for the nine-month period, though this represents an improvement from the loss of Rs. 30.86 lacs in the previous year.

Capital Structure and Equity Issuance

During the financial year 2025-26, the company strengthened its capital base through a strategic equity issuance:

The paid-up equity share capital increased to Rs. 756.50 lacs as of December 31, 2025, from Rs. 456.50 lacs in the previous year.

Regulatory Compliance and Governance

The Board of Directors, in their meeting held on February 4, 2026, approved the unaudited standalone financial results upon recommendation of the Audit Committee. The meeting commenced at 02:15 p.m. and concluded at 02:40 p.m., during which the board also noted the Limited Review Report of the Statutory Auditors and took cognizance of SEBI Circular No. SEBI/HO/MIRSD/MIRSD-PoD-1/P/CIR/2025/97 dated July 2, 2025.

The company's statutory auditors, MAAK & Associates, conducted a limited review of the financial results in accordance with applicable regulations. The auditors noted that the closing stock has been calculated and certified by management only, and highlighted the equity issuance during the financial year in their emphasis of matter section. The results were prepared in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Shivamshree Businesses Limited has announced that its Board of Directors will convene on February 4, 2026, to review and approve the company's quarterly financial performance. The meeting represents a key milestone in the company's regulatory compliance and financial reporting obligations.

Board Meeting Agenda

The primary focus of the board meeting will be the consideration and approval of critical financial documents for the third quarter of fiscal year 2026.

Trading Window Restrictions

In accordance with regulatory requirements, Shivamshree Businesses Limited has implemented comprehensive trading restrictions to ensure compliance with insider trading regulations. The company has closed the trading window for all designated persons and their immediate relatives, effective from January 1, 2026.

The trading window closure aligns with the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015, and the company's internal code of conduct. This restriction will remain in effect until 48 hours after the official announcement of the unaudited financial results for the quarter ended December 31, 2025.

Regulatory Compliance

The board meeting notification has been submitted in compliance with Regulation 29 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This regulation mandates that listed companies provide advance notice of board meetings where financial results will be considered.

The announcement was signed by Managing Director Prafulbhai Parshottambhai Bavishiya and communicated to BSE Limited on January 23, 2026. The company maintains its registered office in New Delhi and corporate office in Ahmedabad, with comprehensive contact details provided for stakeholder communication.