Shiva Global Agro Industries Ltd

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08-08-2025 | 01:24 pm

Page 1 of 1

August 08, 2025

BSE Limited,

Phiroze Jeejeebhoy Towers,

Dalal Street, Mumbai - 400 001.

Scrip Code: SHIVAAGRO/530433

Sub: Intimation under Regulation 30 and Regulation 33 of the SEBI (Listing

Obligations and Disclosure Requirements) Regulation, 2015 - Outcome of

Board Meeting held on August 08, 2025.

Dear Sir,

This is in reference to our letter dated August 02, 2025, intimating about convening

of meeting of the Board of Directors of the Company, inter-alia, to consider and

approve Unaudited Financial Results of the Company for the quarter ended June 30,

2025.

In this regard, we wish to inform that the Board of Directors at their meeting held

today, i.e., August 08, 2025, approved the Unaudited Standalone and Consolidated

Financial Results for the quarter ended June 30, 2025 and noted the Limited Review

Report issued by M/s. Falor Jhavar Khatod & Co., (ICAI Firm Regn. No. FRN

104223W), Statutory Auditors, on the same. The Meeting of the Board of Directors

of the Company commenced at 04:00 p.m. and concluded at 06:45 p.m.

This is for your information and records.

Thanking you.

Yours sincerely,

For Shiva Global Agro Industries Ltd.

_________________

Deepak S. Maliwal

Director

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( ₹ in Lakhs)

Unaudited Audited

Refer note 3

Unaudited Audited Unaudited Audited

Refer note 3

Unaudited Audited

Year endedYear ended

30-06-25 31-03-25 30-06-24 31-03-25 30-06-25 31-03-25 30-06-24 31-03-25

1 Incomes:

Revenue from operations3,592.94 3,090.75 2,235.35 8,603.70 7,791.48 9,395.86 9,274.66 37,992.85

Other Income8.64 20.53 5.46 42.54 20.91 12.88 5.46 112.80

Total Revenue 3,601.59 3,111.28 2,240.81 8,646.25 7,812.38 9,408.74 9,280.13 38,105.65

2 Expenses:

Cost of materials consumed1,933.60 1,420.99 1,001.07 5,129.61 5,892.54 6,542.94 5,362.25 26,058.68

SHIVA GLOBAL AGRO INDUSTRIES LIMITED

Regd. Office: Hanuman Nagar, Osman Nagar Road, Village Dhakni, Dist. Nanded- 431 708.

● Website: www.shivaagro.org ● email: admin@shivaagro.org ● CIN: L24120MH1993PLC070334 ●

Statement of Standalone and Consolidated Financial Results for the Quarter ended June 30, 2025

Particulars STANDALONE CONSOLIDATED

Quarter endedQuarter ended

Cost of materials consumed1,933.60 1,420.99 1,001.07 5,129.61 5,892.54 6,542.94 5,362.25 26,058.68

Purchases of stock-in-trade115.43 48.46 235.47 868.68 115.43 745.86 2,423.07 6,304.59

Changes in inventories of finished goods, work-in-progress and stock-in-trade513.17 718.76 937.21 865.73 473.34 826.69 849.34 2,024.33

Employee benefits expense87.29 105.32 86.15 379.24 113.85 147.76 187.06 760.13

Finance costs75.05 63.07 41.32 284.34 119.23 133.10 243.89 779.54

Depreciation and amortization expense25.92 28.43 27.72 111.74 42.85 41.26 67.06 232.84

Other expenses569.83 418.16 248.33 1,340.22 679.55 700.68 532.94 2,555.43

Total Expenses 3,320.29 2,803.17 2,577.28 8,979.55 7,436.79 9,138.29 9,665.61 38,715.54

3Profit before tax 281.30 308.11 (336.46) (333.31) 375.59 270.45 (385.48) (609.89)

4Exceptional Items- - - 887.88 - - - 887.88

5Profit/(loss) before tax281.30 308.11 (336.46) 554.57 375.59 270.45 (385.48) 277.99

6 Tax expenses:

(1) Current tax- - - - - 0.88 - 10.91

(2) Deferred tax70.72 (85.76) - (85.76) 96.82 242.57 - 242.57

(3) Income Tax Pertaining to Previous Years- - - - - 2.14 - 2.14

7 Net Profit/(loss) for the period 210.58 393.87 (336.46) 640.34 278.78 24.87 (385.48) 22.37

Attributable to:

Shareholders of the company 210.58 393.87 (336.46) 640.34 242.49 206.03 (359.21) 329.03

Non-controlling interest- - - - 36.29 (181.16) (26.27) (306.66)

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8 Other Comprehensive Income

[A] (i) Items that will not be reclassified to profit & loss

Fair valuation of equity instruments through other comprehensive income- - - - - 0.00 (0.23) (0.46)

Re-measurements of the defined benefit plan- (5.20) - (5.20) - (5.70) - (5.70)

(ii) Income tax relating to items that will not be reclassified to profit or loss- 1.31 - 1.31 - 1.44 - 1.44

[B] (i) Items that will be reclassified to profit & loss- - - - - - -

Total Other Comprehensive Income- (3.89) - (3.89) - (4.27) (0.23) (4.73)

9Total Comprehensive Income comprising profit and other comprehensive

income for the period

210.58 389.98 (336.46) 636.44 278.78 20.60 (385.71) 17.64

Attributable to:

Shareholders of the company 210.58 389.98 (336.46) 636.44 242.49 201.94 (359.33) 324.71

Non-controlling interest- - - - 36.29 (181.34) (26.38) (307.07)

10 Paid up Equity Share Capital 999.30 999.30 999.30 999.30 999.30 999.30 999.30 999.30

(Face Value Rs.10 per share)(Face Value Rs.10 per share)

11Other equity- - - 6,136.43 - - - 7,914.06

12Earnings per equity share:

- Basic2.11 3.94 (3.37) 6.41 2.43 2.06 (3.59) 3.29

- Diluted2.11 3.94 (3.37) 6.41 2.43 2.06 (3.59) 3.29

Notes to the financial results :

The above financial results are drawn in accordance with the accounting policies consistently followed by the Company.

The above unaudited financial result were reviewed and recommended by the Audit Committee and approved by the Board of Directors in their meeting held on August 08, 2025. The Statutory Auditors

have carried out a limited review of these financial results for the quarter ended June 30, 2025 and have issued an unmodified report on these results.

The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures of the full financial year ended March 31, 2025 and the published unaudited year-to-date figures

upto third quarter ended December 31, 2024 which were subjected to a limited review.

Duringthepreviousyear,theCompanyhasdivesteditsentireshareholdingintwosubsidiarycompaniesviz.Shiva-ParvatiPoultryFeedPrivateLimited(51%)andGhatprabhaFertilizersPrivate

Limited(61.53%) on November 7, 2024 & December 11, 2024 respectively, resulting in aloss of control as defined under Ind AS 110 – Consolidated Financial Statements. Consequently, the

financial statements of these entities have been excluded fromconsolidation fromthe respectivedates ofloss ofcontrol. Inaccordance withthe provisionsof IndAS 110,the Companyhas

derecognizedtheassets,liabilities,andnon-controllinginterestrelatedtothesubsidiariesfromtheconsolidatedbalancesheetasoftherespectivedatesoflossofcontrol.Theresultantgainof

Rs.887.88Lakhscalculatedasthedifferencebetweenthetotalconsiderationreceivedandthecarryingvalueofthenetassetsderecognized(includingattributablegoodwill),hasbeenrecognized

in the Statement of Profit and Loss under Exceptional Items in the respective period.

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6 The Segmentwise results for the quarter ended 30.06.2025 is given below:( ₹ in Lakhs)

Unaudited Audited

Refer note 3

Unaudited Audited Unaudited Audited

Refer note 3

Unaudited Audited

Year endedYear ended

30-06-25 31-03-25 30-06-24 31-03-25 30-06-25 31-03-25 30-06-24 31-03-25

Segment Revenue

a) Fertilizers3,543.90 3,044.06 2,235.35 8,519.27 3,543.90 3,044.06 4,110.23 11,936.78

b) Solvent- - - - 4,198.53 6,209.97 4,728.27 23,386.11

c) Other agricultural commodities49.05 46.70 - 84.43 49.05 188.53 438.30 2,729.68

Total3,592.94 3,090.75 2,235.35 8,603.70 7,791.48 9,442.56 9,276.79 38,052.57

Less: Inter-segment revenue- - - - - 46.70 2.13 59.72

Income from operations3,592.94 3,090.75 2,235.35 8,603.70 7,791.48 9,395.86 9,274.66 37,992.85

Segment Result

a) Fertilizers341.08 355.33 (300.60) (103.74) 336.40 334.98 (271.90) (68.11)

Particulars STANDALONE CONSOLIDATED

4uarter ended4uarter ended

TheconsolidatedresultsforthequarterendedJune30,2025includetheresultsofitssubsidiarycompanyviz;ShrinivasaAgroFoodsPrivateLimitedandthecomparativeconsolidatedresults

includetheresultsofsubsidiarycompaniesviz;ShrinivasaAgroFoodsPrivate,Shiva-ParvatiPoultryFeedPrivateLimitedandGhatprabhaFertilizersPrivateLimited,therefore,arenotdirectly

comparable with the current quarter's consolidated financials to that extent.

a) Fertilizers341.08 355.33 (300.60) (103.74) 336.40 334.98 (271.90) (68.11)

b) Solvent- - - - 130.89 214.00 115.49 86.12

c) Other agricultural commodities6.62 (4.68) - 12.23 6.62 (158.30) 9.36 38.85

Total347.71 350.65 (300.60) (91.51) 473.91 390.68 (147.05) 56.85

Adjusted for:

a) Finance costs(75.05) (63.07) (41.32) (284.34) (119.23) (133.10) (243.89) (779.54)

b) Other income (including exceptional items)8.64 20.53 5.46 930.42 20.91 12.88 5.46 1,000.68

Profit before tax281.30 308.11 (336.46) 554.57 375.59 270.45 (385.48) 277.99

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Segement assets and liabilities:( ₹ in Lakhs)

Unaudited Audited Unaudited Unaudited Audited Unaudited

30-06-25 31-03-25 30-06-24 30-06-25 31-03-25 30-06-24

Segment assets

a) Fertilizers10,162.07 10,160.17 9,191.74 9,818.79 9,822.75 10,925.55

b) Solvent- - - 5,222.56 6,164.94 10,739.45

c) Other agricultural commodities179.52 120.87 20.83 1,074.76 1,016.11 2,250.95

Total assets10,341.58 10,281.04 9,212.57 16,116.10 17,003.80 23,915.95

Segment liabilities

a) Fertilizers2,995.27 3,144.74 3,049.74 2,995.27 3,144.74 3,791.83

b) Solvent- - - 1,896.59 2,913.02 7,968.38

c) Other agricultural commodities- 0.57 - - 0.57 -

Total liabilities2,995.27 3,145.31 3,049.74 4,891.86 6,058.33 11,760.21

Notes on Segment information:

Particulars STANDALONE CONSOLIDATED

a. The Company is focused on three business segments: Fertilizers, Solvent and Other agricultural commodities. Based on the "management approach" as defined in Ind AS 108-'Operating Segments',

the Chief Operating Decision maker evaluates the Company's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordinglyinformation

hasbeenpresentedalongthesebusinesssegments.Theaccountingprinciplesusedinthepreparationofthefinancialresultsareconsistentlyappliedtorecordrevenueandexpenditureinindividual

b. Segment result represents the profit before interest and tax earned by each segment without allocation of central administrative costs and other income.

7 Previous years/quarters figures have been regrouped/re-classified wherever necessary to make them comparable.

For Shiva Global Agro Industries Ltd.

_______________________

Place: NandedOmprakash K. Gilda

Date: August 08, 2025Managing Director

has been presented along these business segments. The accounting principles used in the preparation of the financial results are consistently applied to record revenue and expenditure in individual

segments.

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Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of

the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, as amended

Review Report to

The Board of Directors

Shiva Global Agro Industries Limited

We have reviewed the unaudited standalone financial results included in the accompanying Statement

of Unaudited Standalone and Consolidated Financial Results for the quarter ended 30 June 2025 (the

"Statement") of Shiva Global Agro Industries Limited (the "Company") attached herewith, being

submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing

Obligations and Disclosure Requirements) Regulations, 2015, as amended (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 all significant 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') specified 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.

For Falor Jhavar Khatod & Co.

Chartered Accountants

Firm Reg. No. 104223W

____________________

Jaiprakash S. Falor

Place: Nanded Partner

Date: August 08, 2025 Membership No.: 043337

UDIN: 25043337BMINMA3423

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Independent Auditor's Review Report on the Quarterly Unaudited Consolidated Financial Results of

the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure

Requirements) Regulations, 2015, as amended

Review Report to

The Board of Directors

Shiva Global Agro Industries Limited

We have reviewed the unaudited consolidated financial results included in the accompanying

Statement of Unaudited Standalone and Consolidated Financial Results for the quarter ended 30 June,

2025 (the "Statement") of Shiva Global Agro Industries Limited (the "Holding Company") and its

subsidiary (the Holding Company and its subsidiary together referred to as "the Group") attached

herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of

the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing

Regulations").

The Holding 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 Holding Company's Board of Directors. Our responsibility is to express a

conclusion on the Statement based on our review.