Shiva Granito Export Limited has announced a board meeting to approve the financial results for the quarter and half-year. The company reported total revenue of Rs. 866.01 lakhs for the year ended, with a modest net profit of Rs. 2.48 lakhs. Key expenses include costs of materials and purchases of stock in trade, totaling Rs. 858.72 lakhs. The balance sheet shows total assets of Rs. 3,263.56 lakhs and equity of Rs. 2,326.07 lakhs. The auditor issued a qualified opinion citing non-provision for expected credit loss of Rs. 376.90 lakhs on trade receivables, absence of interest provision on delayed payments to MSME creditors, and lack of gratuity provision, noting these impact profit and equity figures. Management believes receivables are recoverable and is working on compliance. The company also appointed M/s Mohit Vanawat & Associates as secretarial auditor for FY 2025-26, subject to shareholder approval.