The Board of Directors have approved unauditd financial results for the quarter and half year ended on 30.09.2026 with limited review report

SHIVAGRICO IMPLEMENTS LTD. REGD. oFFICE: A.]., Ground Floor, Adinath Apts., 281, Tardeo Road, Mumbai .400 007. lNDlA. Tel.: +91" 2223893022 173 | Fa}c +917223807678 web: wwwshivagrico.in I Email: information@shiva$rico.in I clN: L28910MHL979PLCO2L2L2 SH IVAGRICO Manufacturers of Rotl'ed Sections, Forgings, Hand Toots and Agri lmptements IMP!EMENTS LIO. Date:04.'1.L.2026 The Secretary, The Department of Corporate Services, Bombay Stock Exchange Limited Phiroze jeejeebhoy Towers, Dalal Sheet,Mumbai - 400 001 Scrip Code: 522237 Sub: Un-audited Financial Results and Limited RCUev&Pg{ fqrthg Qua{q11ldllalf Yea-t ended on 30thSeptember. 2026 as per Regulation 33 o[!!q,.-S-EBI(Lrs!-ing-9-b[igot!-qn.! elld disclosure Requirements) Regulations' 2015 Dear Sir, This is to inform you that Board of Directors have, Pursuant to llegulation 33 of SIr]ll (l isting Obligations and Disclosure Requirements) Ilegulations, 2075, approvt-'d thc Un-,\uclited Financial Results for the quarter and half year ended on 30tt'SePtc'mbt:r, 2026, in its mcctinll hclcl on Wednesday, the 4tLNovemb et, 2026. The Copy of the unauditedfinancial results, cash flow, statement of assets ancl Liabilitics alonli with Limited Review Report issued by the Statutorv Auditors of the Companv is encloscd. Further this statement has been prepared in acc()rdan('o r,r'ith tht'(iompar-rit's (lnrliar-t Accounting Stanclards) Rules, 2015 (lnd AS) prescribed under sectiou l33 of [ht'Cotlrpanit's ,\,' t, 2013 and other recognized accounting praclices and policies to the cxtent ap1'rlicable. The meeting was conducted on Wednesday, the 4tr,November,2026aL 3:00 p.m. ancl conclullocl at 4.30 p.m. Kindly receive and acknowledge the same. For Shivagrico Implements Limited Jinal )oshi Company Secretary and Compliance Officer Encl. as above tm. @ H M Nagar' Farna.306116' Rajasthan rNDrA ff]:#;i;i',Si;.ZlTirYarg' B. STATEMENT ON DEVIATION OIt VARIATION IrOR I'ltOCIrlll)S OIr PUBl.lC ISSUI:, ltl(,1 I lS ISSUE, PREFERENTIAL ISSUE, QUALIFIED INSTI'I'U'I'IONS PIACIIMIlN'l' lllC. :- Not Applicable C. FORMAT FOR DISCLOSING OUTSTANDING DEFAUL."I.ON I-OANS ANI) I)lrll I SL(,UI<ll ll,S Sr. Particulars Its, (in Lakhs) Loans / revolving facilities like cash cretlit from banks / rinancial lnstitu lions A Total amount outstal!!1g:s en Jq!g_ l7ft9.rJ3 B Of the total amount outstanding, amount of default as 0 on date 2 Unlisted Debt Securities i,e. NCDs and NCRPS A Total amount outstanding as on date 0 B Of the total amount outstanding, amount of default as 0 on date Total financial indebtedness of the listed entity 17tt9.83 debt including short term debt and long-term -- D. FORMAT FOR DISCLOSURE OF RELATED PARTY TItANSAC I'IONS (applicablc onlr' for hali yearly filings i.e. 2nd and 4t1'quarter):- pursuant to Regulation 15 (2) of SI:lll (l.isting C)L-rlillations ancl I)isclosurrt's Ilt'quirt'r'rrr'nls) Regulations, 2015 the compliance with the Corporate' Clove'rnanct' 1''rovisitrns as sptr:ifiecl in Regulations 17 to 27 and. clauses (b) to (i) of sub - regulation (2) of regulation "16 antl 1'ara (,1) ancl E of schedule V shall not apply in respect of lisbcl cntitv havinii paitl urp cc}ritv shart' capital not exceecling Rupees Ten Crores ancl net worth not excccc'ling Ilupt'cs Ih't'ntr' liivc Crores as on the day of the previous financial year. As per latest Audited Accounts of the Companv as at 31.t Marc-h, 2026; the paicl-up l:quitv Shartr Capital of the Company is Rupees 501.36 lakhs and Nt-'t worth is Ilupecs 785.0c) lakhs. It mat' further note that the Company does not exceed the prcscribcc'l limits ancl thorcforc ti'ttr disclosure requirecl under Regulation 23(9) of SIrBI (l isling Oblig,ations ancl [)ist'losurcs Requirements)Regulations'20l5forthesixmonthspcrioclt'ndt-clon301r'st'1)1cm1"'''1()J6isnot applicable. However, as a good corporate governancc practit:e, w'c sulrmit tht: rclatecl partv transactions details as under. Related Party Transaction F r om 1/ 04/ 2026 to 30/ 09/2026 Rs. in lacs Nature of Transactions Bharti jain Archana Deesons Investment & Ilemant V Mehta Finance Pvt Ltd. Ranawat IIUIr Salary & Bonus 5.80 4.79 0 Sales Commission 0 0 U Sales 0 0 0 Weighing Charges 0 0 0 Purchase trading 0 0 0.5.1 E. STATEMF]N'T' IN IMI)AC'I' OF AUDII QUAI,IFI(-A IIONS (I]OI< i\L'III ' 111I1It)II I \\ I I I I MODIFIED OPINION) SUBMI.ITED AI,ONG WI,III ANNUi\1, ,,\1,]I)IlI:I) l]lN,\N(-I,\I RESULTS (Standaione and Consolidatecl separately) (Applicable onlv for Annu'rl filir-rg i o' -l'r' Quarter) - Not APPlicable For Shivagrico Implements Limited J-Cinoattl ]oshi puny Secretary and Compliance Officer ~·r-------------------------------~SHIV~~7AG~RI~C~OT~IMP~L~EME~~NT~~S~L~~~==~----------------------------~ Regd. Office: A-1, Gr. Floor, Adinath Apartment 281, Tardeo Road, Mumbai 400007 CIN. L28910MH1979PLC021212 (1) +912223893022/23 Emailid : shivimpl{rlshivagrico.com Website: www.shivagrico.com STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30TH SEPTEMBER,2026 (Rs. In Lacs) QUARTER ENDED SIX MONTHS ENDED YEAR 30-09-26 30-06-26 30-09-25 30-09-26 30-09-25 31-03-26 Particulars Un Audited Un Audited Un Audited Un Audited Un Audited Audited 1 Income from operations (a) Net sales/ Income from operations 1,177.42 1,163.59 1,107.56 2,341.01 2,279.90 4,718.06 (b) Other operating income 10.53 8.82 9.16 19.35 15.40 37.98 Total income from operations (net) 1,187.95 1,172.41 1,116.72 2,360.36 2,295.30 4,756.04 2 Expenses (a) Cost of materials consumed 877.79 640.31 659.28 1,518.10 1,388.54 3,038.63 (b) Purchase of stock-in-trade 1.52 3.25 1.52 6.14 21.01 (c) Changes in inventories of stock in trade (192.01) 96.24 (52.11) (95.77) (4.74) (100.44) (d) Manufacturing expenses 223.99 160.20 225.91 384.19 385.57 727.60 (e) Employee benefits expenses 151.17 138.69 161.96 289.86 293.28 584.98 (f) Finance costs 28.49 26.03 25.37 54.52 53.12 102.34 (g) Depreciation and amortisation expense 31.02 47.17 35.93 78.19 77.42 157.62 (h) Other Expenditure 61.88 54.54 36.38 116.42 69.59 155.01 Total expenses 1,182.33 1,164.70 1,095.97 2,347.03 2,268.92 4,686.75 3 Profit / (Loss) from Operation before Exceptional 5.62 7.71 20.75 13.33 26.38 69.29 ltf'ms & Tax 4 Exceptionalltems 5 Profit / (Loss) from Ordinary Activities before tax 5.62 7.71 20.75 13.33 26.38 69.29 6 Tax Expense Current Tax 1.44 6.65 8.09 17.00 Deferred Tax 0.40 (5.03) 6.82 (4.63) 12.42 13.63 Tax relating to prior years 0.06 Total Tax Expenses 1.84 1.62 6.82 3.46 12.42 30.69 7 Net Profit / (Loss) from ordinary activities after tax 3.78 6.09 13.93 9.87 13.96 38.60 8 Other Comprehensive Income Items that will not be reclassified to profit & loss (i) Remeasurement gains on defuled benefit plans 4.51 (ii) Income-tax on above (1.13) Total Other Comprehensive Income for the year (net 3.37 of tax) 9 Total Other Comprehensive Income for the 3.78 6.09 13.93 9.87 13.96 41.97 Period/ year 10 Paid-up Equity Share Capital 501.36 501.36 501.36 501.36 501.36 501.36 (Face Value of Rs. 10/-each) 11 Other Equity Excluding Revaluation Reserve 327.70 12 Earnings Per Share (in Rupees) a) Basic 0.08 0.12 0.28 0.20 0.28 0.77 b) Diluted 0.08 0.12 0.28 0.20 0.28 0.77 Ii4" ~r Shivagrico Implements Ltd. r3 FALNA -jJ0 - V<t .,y .&.t;V 1? // VimalchandJam Managing Director ~, ~ DIN -00194574 smv AGRICO IMPLEMENTS LIMITED Regd. Office: A-I, Gr. Floor, Adinath Apartment 281, Tardeo Road, Mumbai 400007 CIN. L28910MH1979PLC021212 (T) +912223893022/23 Emailid : shivimpl~~hivagrico.com Website: www.shivagrlco.com SEGMENT INFORMATION Operating Segments are reported in a manner consistent with the internal reporting provided to the Chief Operating decision maker. The Company deals in Rolling and Forging of Agriculture Implements and other products. All the products made by the Company essentially emanate from Rolling and Forging division and as such it is the only reportable operating segment as per Ind AS 108 "Operating Segments". As the Company is engaged in a single operating segment, segment information h [Showing first 8,000 characters — download PDF for full document]