Outcome of Board Meeting

SHIVA TEXYARN LIMITED | < | | \ Regd. Office: 52, East Bashyakaralu Road,R.S.Puram, Coimbatore - 641 002, Tamilnadu INDIA Telephone : 0422 - 2544955 E-mail: shares@shivatex.co.in Website : www.shivatex.co.in CIN : L65921TZ1980PLC000945 GSTRN : 33AABCA6617M1ZO STYL/SEC/BM/57/2026-27 , 6 AUGUST 2026 Listing Department Listing Department The Manager BSE Limited National Stock Exchange of India Limited Floor 25, “Exchange Plaza”, Bandra-Kurla Complex Phiroze Jeejeebhoy Towers Bandra (East), Mumbai 400 051 Dalal Street Mumbai 400 001 Scrip Code: SHIVATEX Scrip Code: - 511208 Dear Sir, SUB: - OUTCOME OF BOARD MEETING & SUBMISSION OF UN-AUDITED FINANCIAL RESULTS OF THE COMPANY FOR THE QUARTER ENDED 30.06.2026 - REG. Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements), Regulations, 2015, we would like to inform you that the Board of Directors of the Company at their meeting held on 06.08.2026 have considered and approved the Un-Audited Financial Results of the Company (Standalone & Consolidated) for the quarter ended 30.06.2026. We are herewith enclosing the Un-Audited Financial Results for the quarter ended 30.06.2026 along with the Limited Review Report given by the Statutory Auditors M/s. VKS Aiyer & Co., Chartered Accountants, Coimbatore, The meeting commenced at 12.00 P.M and concluded at 01.20 P.M. Kindly take the same on records. Thanking you Yours faithfully For Shiva Texyarn Limited R.SRINIVASAN Company Secretary M.No. 21254 SHIVA TEXYARN LIMITED Regd. Office : 52, EAST BASHYAKARALU ROAD, R S PURAM COIMBATORE 641 002 CIN : L65921TZ1980PLCO000945 Website : www.shivatex.co.in STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH JUNE 2026 (Rs.in lakhs except earnings per share data) STANDALONE CONSOLIDATED For the Year For the Year For the three months ended For the three months ended ended ended PARTICULARS 30.06.2026 31.03.2026 30.06.2025 31.03.2026 30.06.2026 31.03.2026 30.06.2025 31.03.2026 No (Unaudited) (Unaudited) (Unaudited) (Audited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income from operations : Revenue from operations 7,381.31 8,287.07 7,618.30 34,052.40 7,381.31 8,287.07 7,618.30 34,052.40 Other income 37.38 425.86 20.46 518.35 50.74 424.64 38.73 567.14 Total income 7,418.69 8,712.93 7,638.76 34,570.75 7,432.05 8,711.71 7,657.03 34,619.54 Expenses a) Cost of materials consumed 2,917.67 3,028.62 4,164.22 14,187.40 2,917.67 3,028.62 4,164.22 14,187.40 b) Purchases of stock in trade 419.24 327.85 96.73 887.38 419.24 327.85 96.73 887.38 c) Changes in inventories of finished goods/WIP/stock in trade 114.68 787.42 (1,543.12) 950.57 114.68 787.42 (1,543.12) 950.57 d) Employee benefits expense 1,377.18 1,504.15 1,726.81 6,191.03 1,377.18 1,504.15 1,726.81 6,191.03 e) Finance costs 208.27 237.19 288.70 1,176.56 208.27 237.19 288.70 1,176.56 f) Depreciation and amortisation expenses 326.69 342.15 362.67 1,448.54 326.69 342.15 362.67 1,448.54 g) Other expenses 1,828.19 2,392.04 2,272.40 8,429.66 1,828.19 2,392.04 2,272.40 8,429.66 Total expenses 7,191.92 8,619.42 7,368.41 33,271.14 7,191.92 8,619.42 7,368.41 33,271.14 il Profit before tax 226.77 93.51 270.35 1,299.61 240.13 92.29 288.62 1,348.40 IV Tax expense Current tax 96.50 145.45 67.78 472.00 96.50 145.45 67.78 472.00 Prior period tax Deferred tax (42.00) (84.18) (24.68) (144.84) (42.00) (84.18) (24.68) (144.84) Total tax Expense 54.50 61.27 43.10 327.16 54.50 61.27 43.10 327.16 Profit for the period ( Ill - IV) 172.27 32.24 227.25 972.45 185.63 31.02 245.52 1,021.24 Vi Other comprehensive income/(loss) Item that will not be reclassified to profit or loss i) Remeasurements of defined benefit plans 20.91 20.91 20.91 20.91 ii) Equity instruments through other comprehensive income Income tax relating to items that will not be reclassified to profit or loss (5.00) (5.00) (5.00) (5.00) Total comprehensive income 172.27 48.15 227.25 988.36 185.63 46.93 245.52 1,037.15 Paid up Equity Share Capital (Face value Rs 10/- each) Reserves excluding revaluation reserves (as per audited balance sheet) Earnings per share (not annualised for quarters) i) Basic ii) Diluted 1,296.27 1,296.27 1,296.27 1,296.27 1,296.27 1,296.27 1,296.27 1,296.27 13,121.46 13,229.93 1.33 1.75 7.50 1.43 0.24 1.89 7.88 1.33 1.75 7.50 1.43 0.24 1.89 7.88 NOTES: 1. The above unaudited results, have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standards ("Ind AS") notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended), as prescribed under section 133 of the Companies Act 2013 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015, as amended. 2. These unaudited financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 6" August 2026. 3. The Company is primarily engaged in the manufacturing of textile and related products, which in the context of Ind AS 108 “Operating Segments” is considered the only significant business segment. 4. The figures of the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the published year-to-date figures upto the third quarter of the previous financial year. 5. The consolidated figures include the result of the associate company - L.K. Distributors Private Limited. 6. Previous period figures have been regrouped and reclassified wherever necessary. For SHIVA TEXYARN LIMITED S K SUNDARARAMAN MANAGING DIRECTOR DIN 00002691 Coimbatore 6" August 2026 VKS Aiyer & Co., Chartered Accountants Independent Auditor’s Review Report on Unaudited Quarterly and Year-to-Date Standalone Financial Results of the Company for the three months ended 30" June 2026 To the Board of Directors, Shiva Texyarn Limited 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Shiva Texyarn Limited (“the Company”) for the quarter and three months ended 30 June 2026 (“the Statement”), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“Listing Regulations”) 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with recognition and measurement principles laid down in the Indian Accounting Standard 34 - “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013 ("the Act") and in compliance with regulation 33 of the listing regulations and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the statement in accordance with the Standard on Review Engagement (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review is limited primarily to inquiries of Company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. No. 380, VGR Puram, Off Alagesan Road, Saibaba Colony, Coimbatore - 641 011. Phone : +91-422-2440971-3, Email : admin@vksaiyer.com VKSA iyer & Co. y Chartered Accountants Contn.Sheet_____ Coimbatore - 641 011 4, Based on our review conducted as above, nothing has come to our attention t [Showing first 8,000 characters — download PDF for full document]