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N-SBP & CHARTERED ACCOUNTANTS Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obtigations and Disclosure Requirements) Regulations, 20150 as amended. Review Report to The Board of Directors Shivam Autotech Limited We have reviewed the accompanying statement of unaudited financial results of Shivam Autotech Limited (the "Company") for the quarter ended June 30, 2026 (the 'ostatement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,20l5, as amended thereafter (the "Listing Regulations"). The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Act,2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. We conducted our review of the Statement in accordance with the Standard on Review Engagements (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 of interim financial information consists of making inquiries, primarily of persons 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 and consequently does not enable us to obtain assurance that we would become aware of allsignificant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Based on our review conducted as above, 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 aforesaid Indian Accounting Standards (Ind-AS) prescribed under Section 133 of the Companies Act,2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Nn/V Paee 1 of 2 325, Third Floor, U. S. Complex, Opp. Apollo Hospital, Mathura Road, New Delhi-l 10076, lndia E-mail : info@nsbpco.com Website : www.nsbpco.com NSBP & Emphasis of Matter Note 4 in the statement regarding management judgment for detennining deferred tax assets of Rs,1,989.25 Lakhs which is available to the Company on the assumption that there will be sufficient future taxable profits. As a matter of prudence, deferred tax assets had been recognized till March 31,2021. Defened tax assets have not been recognized for the quarter ended June30,2026. Note 5 in the statement the Company has incurred a net loss of Rs. 2,098.94 lakhs for the quarter ended June 30,2026 and has negative net worth ofRs. 6,167.13 lakhs as at June 30,2026.The Company, however, generated EBITDA of Rs. 792.05 lakhs during the quarter and has met all its debt obligations, including repayment of principal and payment of interest to lenders, banks and financial institutions, as and when they fell due. The management has prepared the accompanying financial results on a going conceln basis considering expected improvement in the financial position through strategic refinancing of existing borrowings and better operational performance in the coming years. Based on the Management's assessment of projected cash flows, it has reasonable expectation that the Company will have adequate resources to realize its assets and discharge its liabilities in the normal course of business, Accordingly, these financials results have been prepared on going concern basis. For NSBP & Co. Chartered Accountants Firm Number:00 DELIlI Sanjay Partner Membership ber: 26o&qn Orro UDIN: o tt.t z_ Place:New Delhi Date: August 13,2026 Page 2 of 2 SHIVAM AUTOTECH LTD Shivam Autotech Limited CIN: 134300HR2005P1C081531 Regd. Office: 10, 'lst Floor, Emaar Digital Greens, Tower A, Sector-61 Golf C o u rse Extensio n Road, G u ru g ram, Hary ana,'122'102 Statement of Un-Audited Financial Results for the Quarter ended June 30, 2026 For the Quarter Ended Year Ended Particulars Sr. No. June 30, 2026 March 31, 2026 June 30, 2025 March 31, 2026 (Un-Audited) (Audited)* (Un-Audited) (Audited) aiil liiil Iiv\ 1 lncome Revenue from Operation 1 0,957.82 10,942 99 9,073.1 5 40,957.97 Other lncome 63.38 138 76 41.34 244.55 2 Total income 't1,02t.20 1 1,081.75 9,1 14.49 41,202.52 3 Expenses [a) Cost of materials consumed 3,815.25 3,859 41 3 104 81 14,536 91 (b) Changes in inventories of finished goods and work in proqress (28.77) (81 08) 315.60 3s0.96 (c ) Consumption of stores & spares 1,097.93 960.5'l 610 39 3,334 4B (d) Employee benefits expense 1,437.21 1 338 92 1.366.96 5,457.67 (e) Depreciation and amortization expenses 906.83 974.08 918 36 3,596.66 (f) Job work charqes 444.89 480 92 353.1 7 1,810.73 (g) Finance Cost 2,047.54 2286.36 1,289.97 6,792.05 (h) Other expenses 3,399.26 3 268.19 2,784.49 12,287.23 4 Total expenses 't3,120.14 13,087.31 10,749.75 48,166.69 Profit / (Loss) before exceptional items and 5 (2,098.94) (2,005.56) (1,635.26) (6,964.17) tax (2-4) 6 Exceptional item Statutorv imoact of new labour codes r0 04) 1 1 1.58 Permanent Workers waqe settlement 176.84 176.84 Profit before tax after exceptional item and 7 (2,098.94) (2,182.36) (1,635.26) (7,252.59) before tax 8 Tax Expense Current Tax Deferred Tax MAT Credit Reversal 489.50 130.35 880.57 Tax Expense 489.50 130.35 880.57 Net Profit / (Loss) after tax (7.8) for the 9 period (2,098.94) (2,671.86) (1,765.61 ) (8,1 33.16) 't0 Other Comprehensive lncome Item that will not be reclassified to profit or loss (e5.e1) 15.66 (72.11) lncome tax relating to items that will not be reclassified to profit or loss Changes in fair value of financial assets (6,79) 2.44 lncome tax relating to items that will not be reclassified to profit or loss Items that will be reclassified to profit or loss lncome tax relating to ltems that will be reclassified lo nrnfil nr lnqq Total Comprehensive lncome / (Loss) (9+10) (2,098.94) (2,774.561 (1,t47.511 (8,205.27) 12 Paid up equity share capital (Face value Rs,2) 2 629 90 2,629 90 2,625.90 2,629 90 1 Other Equity (6698 11) (6.698.1 1) Earning per Share (Rs.)- face value of Rs. 2 each Basic ( before and after exceptional item) (1.60) (2.e8) (1 34) .1,/ 9*'U ,J2IC[1e) Diluted (before andafftnrq{dOrat item) (1.60) (2.98) (1.34) \eN) wwwshivamautotech.com I info @ shivamautotech.com fr clN - 134300HR2005P1C081531 Reg st Floor, Emaar Digital Greens, Tower A, Sector 61, Tel:. 0124 - Road, Gu ru gram, Llary_ana -122011 Fax:0124 - 4698798 Page L ol z Notes 1 The above results for the quarter ended June 30, 2026 were reviewed by the Audit Committee and thereafter were approved by the Board of Directors in its meeting held on August 13,2026. 2 As the Company's business activity falls within a single primary business segment viz Automobile Parts and is a single geographical segment , the disclosure requirements of lndian accounting Standard (lnd AS-108) "Operating Segment"are not applicable. 3 These results have been prepared in accordance with the Companies (lndian Accounting Standards) Rules, 2015 (lnd AS) prescribed under Section 133 [Showing first 8,000 characters — download PDF for full document]