Outcome of Board Meeting

August 11, 2026 The Manager, Listing Department, The National Stock Exchange of India Ltd, ‘Exchange Plaza’, C-1 Block ‘G’, Bandra Kurla Complex, Bandra (E), Mumbai -400051 Ref: Symbol – SHIVAUM Subject: Outcome of Board Meeting held on August 11 ,2026. Dear Sir/Madam, Pursuant to regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the Board of Directors of the Company in its meeting held on August 11, 2026, inter alia considered and approved the following; 1) The unaudited Standalone Financial Results set out in compliance with Indian Accounting Standards (INDAS) for the quarter ended June 30, 2026 together with Limited Review Report. 2) The unaudited Consolidated Financial Results set out in compliance with Indian Accounting Standards (IND- AS) for the quarter ended June 30, 2026 together with Limited Review Report. 3) Based on the recommendation of the Audit Committee, the re-appointment of M/s Agarwal Jain & Gupta Chartered Accountants (Firm Registration No. 013538C) as the Statutory Auditor of the Company to hold office from the conclusion of the Seventh Annual General Meeting (Post IPO) till the conclusion of the Ninth Annual General Meeting (Post IPO) of the Company to be held in the year 2028 subject to the approval of members at the ensuing Annual General Meeting. 4) The Corporate Social Responsibility expenditure for the financial year 2026-27. 5) The Draft Board’s Report and other annexures to the reports for Financial Year ended 2025-26. 6) The Management Discussion and Analysis Report along with its annexures for the F.Y. 2025 - 26, prepared in accordance with the Companies Act, 2013, and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 7) The Draft Notice of 7th Annual General Meeting (Post IPO) of the members of the Company and fixed the date, time and place for meeting and the appointment of Scrutinizer for the same. 8) To make an application for Direct Listing/ Trading of Equity Shares of the Company on the Main Board of Bombay Stock Exchange of India (BSE). The Unaudited Financial Results (Standalone and Consolidated), duly approved by the Board of Directors of the Company in their meeting held today i.e. August 11, 2026, together with Limited review report thereon are enclosed herewith as - Annexure A. GSTIN: 27AAFCS9987G1ZL CIN NO: L27105MH2002PLC135117 Regd & Admin Office: 515 The Summit Business Bay,Near Regd.& Admin Office: 515, The Summit Business Bay, Near Tel : 022-26827900/01/02/03/04 E-info@shivaumsteels.com WEH Metro Station, A.K.Road, Andheri East, Mumbai-400 093 WEH Metro Station,A.K.Road, Andheri (E.),Mumbai-400 093 Fax: 022-26827899 www.shivaumsteels.com Further the details for the appointment of Statutory Auditor as required under the Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFDPOD2/I/3762/2026 dated January 30, 2026 as amended is enclosed as “Annexure B” The aforesaid results and outcome are also being disseminated on Company’s website at https://www.shivaumsteels.com/ The Board Meeting commenced at 02:30 P.M. and concluded at 03:40 P.M. You are requested to kindly update above information on your record. For Shiv Aum Steels Limited Sanjay Narendra Bansal Whole-time Director DIN: 00235509 GSTIN: 27AAFCS9987G1ZL CIN NO: L27105MH2002PLC135117 Regd & Admin Office: 515 The Summit Business Bay,Near Regd.& Admin Office: 515, The Summit Business Bay, Near Tel : 022-26827900/01/02/03/04 E-info@shivaumsteels.com WEH Metro Station, A.K.Road, Andheri East, Mumbai-400 093 WEH Metro Station,A.K.Road, Andheri (E.),Mumbai-400 093 Fax: 022-26827899 www.shivaumsteels.com AGRAWAL JAIN & GUPTA Registered Office: Mumbai Office: Plot No 5, Girdhar Colony, 1501 One Lodha Place Chartered Accountants Opp. Soni Manipal Hospital, S B Marg, Lower Parel Sikar Road, Jaipur, Mumbai- 400013, India Rajasthan, India Email: ajnmumbai@gmail.com Website: www.ajngupta.com Contact no 022-46061667 Independent Auditor's Review Report on Standalone unaudited financial results of Shiv Aum Steels Limited for the quarter ended pursuant to the Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. To The Board of Director of Shiv Aum Steels Limited 1. We have reviewed the accompanying Statement of standalone unaudited financial results of Shiv Aum Steels Limited (hereinafter referred to as 'the Company') for the quarter ended 30th June 2026 ( he Statements ) attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 and Regulation 52 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ['the 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 the recognition and measurement principles laid Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review Institute of Chartered Accountants of India ("ICAI"). 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 of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on Auditing specified under Section 143(10) of the Companies Act, 2013 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. 4. Based on our review conducted as stated in paragraph 3, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the Ind As 34, prescribed under section 133 of the Act and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Agrawal Jain & Gupta ICAI Registration No.: 013538C UDIN: 26405875ZSLVAW3659 Gaurav Jain Partner: Membership No.: 405875 MumbaiDate: 11th August, 2026 SHIV AUM STEELS LIMITED CIN: L27105MH2002PLC135117 Reg Office: 515, THE SUMMIT BUSINESS BAY,OPP.CINEMAX WESTERN EXPRESS WAY, A.K.ROAD ANDHERI (EAST) Mumbai Mumbai City MH 400093 Tel No: 022-26827900 Email 1d: info@shivaumsteels.com Website: www.shivaumsteels.com ___ Quarterendedon B P T ™ r. No. Bartoulare 30.06.2026 | 30062025 | 0] (Unaudited) | (Unaudited) (Unaudited) | d T |income g (Refer Note 4) | 3 b [OR te hv ee rn ue o pef rr ao tm i ngO pe ir na ct oi mo en s il i 13,75 98 8. .3 18 9 15,25 42 6. 76 39 11,26 45 6. 01 32 53,2 15 73 9. 42 27 Total revenue from operations (atb) 13,856.58 15299.42 1131145 | 5343269 __|other income 37.28 137.11 220 291.67 [Total income = v 13,893.85 15,436.53 11,31335 | 53,724.36 | 2 [Expenses SR : o~ [Cost of Operations (Direct Expenses) __; 37114 728.62 266.61 1,802.29 b Purchase of Traded Goods 11,428.62 1451428 9.148.97 4737745 Changes in Inventories of Finished Goods, Work-in-progress and stock-in. c |trade - 1,120 [Showing first 8,000 characters — download PDF for full document]