Shiv Aum Steels rectifies financial results for Q3 FY26; board meeting outcome revised
Shiv Aum Steels Limited has corrected its financial results for the quarter ended December 31, 2025, after discrepancies were noted. Standalone net profit was ₹66.14 lakhs and consolidated net profit was ₹90.37 lakhs for the quarter. For the nine months, standalone net profit was ₹306.10 lakhs and consolidated net profit was ₹309.26 lakhs.
The correction of financial results is a material event that impacts the accuracy of disclosed information. While it rectifies an error, it may raise concerns about the initial reporting process. The financial figures themselves are also important for investors.
The announcement is primarily a correction of previously submitted financial data, which is a procedural matter. While the correction itself is necessary, it does not inherently indicate a positive or negative change in the company's performance.
Shiv Aum Steels Limited has issued a revised outcome for its Board Meeting held on February 13, 2026, following discrepancies noted by NSE India Limited in its financial results and limited review report for the quarter ended December 31, 2025.
The company has rectified the errors in the Limited Review Report and submitted the Unaudited (Standalone and Consolidated) Financial Results for the quarter ended December 31, 2025, along with the corrected Limited Review Report. These results were approved by the Board of Directors during the meeting held on February 13, 2026, which commenced at 5:00 PM and concluded at 6:00 PM. The financial results are prepared in compliance with Indian Accounting Standards (IND-AS) and are also available on the company's website.
The company also disclosed its financial performance for the quarter and nine months ended December 31, 2025. For the quarter, standalone total income was ₹15,953.95 lakhs, with a net profit after tax of ₹66.14 lakhs. Consolidated total income stood at ₹18,157.64 lakhs, with a net profit after tax of ₹90.37 lakhs.
For the nine months ended December 31, 2025, standalone total income was ₹38,133.27 lakhs, with a net profit after tax of ₹306.10 lakhs. Consolidated total income was ₹41,199.97 lakhs, with a net profit after tax of ₹309.26 lakhs.
Shiv Aum Steels has adopted Indian Accounting Standards (Ind AS) effective from April 1, 2025, with a transition date of April 1, 2024. The company was previously listed on the SME Platform of NSE and migrated to the Main Board on November 14, 2025.
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Shiv Aum Steels Limited filed this with the NSE as a statutory disclosure, categorised under other results related. It is a primary document, not a recommendation, and the desk marks it medium impact: worth reading, rarely worth acting on by itself.
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See the model portfoliosA plain-language summary of a public exchange filing by Shiv Aum Steels Limited. Read the original for the full detail.