539833 2026-01-01 2026-03-31 539833 2026-03-31 539833 2025-03-31 539833 2025-04-01 2026-03-31 539833 2026-01-01 2026-03-31 in-capmkt:OtherExpenses1Member 539833 2025-04-01 2026-03-31 in-capmkt:OtherExpenses1Member 539833 2026-03-31 OtherNoncurrentAssetsDomain1 539833 2026-03-31 OtherCurrentAssetsDomain1 539833 2026-01-01 2026-03-31 AuditorDomain1 539833 2026-01-01 2026-03-31 in-capmkt:AuditedMember 539833 2026-03-31 in-capmkt:AuditedMember 539833 2026-01-01 2026-03-31 in-capmkt:AdjustedMember 539833 2026-03-31 in-capmkt:AdjustedMember iso4217:INR iso4217:INR xbrli:shares 539833 NOTLISTED SHIVOM INE074G01014 Shivom Investments & consultancy Limited Main Board Equity 2025-04-01 2026-03-31 2026-05-30 2026-05-26 INR Lakhs Quarterly Fourth quarter Single segment Single segment 2026-05-30 11:30:00 2026-05-30 12:30:00 true Cash Flow Indirect Statement on impact of audit qualification false false NA NA false false false false NOT applicable the comapny does not fall under reg 23 of SEBI LODRRegulation as fall under reg 15(2)(a) ambit as fall below threshold limit prescribed in respect of the same we have submit the stock exchange the non-applicability certificate on 29 april ,2026. 2026-01-01 2026-03-31 Audited Standalone 7633000 2068000 9701000 0 0 0 0 0 0 246000 246000 9455000 0 9455000 0 0 0 0 9455000 0 0 0 0 9455000 0 9455000 64399000 10 0 0 0 0 0 0 1. The above audited Financial Results have been reviewed by Audit committee of the Board and approved and adopted by Boad of Directors at its meeting held on 30th May , 2026. <br /> 2.This statements has been prepared in accordance with the Companies ( Indian Accounting Standard ) Rules,2015 - IND AS prescribed under sec- 133 of the companies Act, 2013 read with the Companies( Indian Accounting Standards) Rules, 2015 as amended by the Companies( Indian Accounting Standards ) (Amendment) Rules, 2016 and other recognised accounting practices and policies to the extent applicable and in terms of Regulation 33 of SEBI( Listing Obligation and Disclosure Requierment ) Regulations, 2015 available on Company's website www.theshivom.com and have been submitted to the BSE Limited (www. bseindia.com). <br /> 3.The Company was engaged primarily in the business of financing in India and accordingly there are no separate operating segments as per Ind AS 108 dealing with Operating Segments. Post CIRP company has proposed to start business under objectives of "manufacturing of metal & metal based products". However no such business has been started till 31-03-2026. <br /> 4.To facilitate Comparision , figures of previous periods has been regrouped and rearranged, whereever necessary. <br /> 5.Pursuant to the approved Resolution Plan under the Insolvency and Bankruptcy Code, 2016 (“IBC”), the existing issued, subscribed and paid-up equity share capital of the Company comprising 6,99,51,325 equity shares of Rs.10/- each stands cancelled and restructured in terms of Sections 30 and 31 of the IBC read with the approved Resolution Plan sanctioned by the Hon’ble NCLT. Existing public shareholders shall be issued 1 equity share for every 1,000 equity shares held, subject to applicable adjustments/fractional entitlement treatment. Further, 3,00,000 equity shares shall be allotted to unsecured financial creditors and 60,00,000 fresh equity shares shall be subscribed by the Resolution Applicant/promoter group pursuant to implementation of the Resolution Plan. <br /> Post implementation of the Resolution Plan, the Resolution Applicant/promoter group shall hold approximately 94.99% of the post-resolution paid-up equity share capital of the Company. The Company shall comply with the minimum public shareholding requirements prescribed under Rule 19A of the Securities Contracts (Regulation) Rules, 1957 read with Regulation 38 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and applicable SEBI circulars/guidelines within the timeline as may be permitted/approved by the Stock Exchange(s)/SEBI in accordance with the provisions applicable to companies undergoing CIRP under the IBC. <br /> 6.The Resolution Applicant proposes to issue and allot 0% Compulsorily Convertible Debentures (CCDs) of face value Rs.1,00,000 each aggregating to Rs.21.46 crore to unsecured financial creditors of Shivom Investment & Consultancy Limited towards settlement of the balance admitted claims, with fractional entitlements rounded off to the nearest whole CCD. <br /> 7.The Hon’ble NCLT, Mumbai Bench-IV vide order dated 18.08.2025 approved the Resolution Plan of Shivom Investment & Consultancy Limited under the Insolvency and Bankruptcy Code, 2016 (“IBC”). The approved Resolution Plan provides settlement of creditors through cash, CCDs and equity instruments and management/control of the Company now stands vested with the Successful Resolution Applicant. <br /> <br /> Further, the application for revocation of suspension of trading and activation of listing of equity shares of the Company has been filed with the Stock Exchange on 16.04.2025 and the same is under process as on the date of this report, being a material disclosure. Upon revocation of suspension and activation of listing, trading in securities of the Company shall recommence and the revised capital structure/shareholding pursuant to the approved Resolution Plan shall accordingly be reflected and updated. <br /> 8.Post completion of CIRP and pursuant to the approved Resolution Plan by the Hon’ble NCLT, the Company is no longer engaged in NBFC activities. Considering the changed nature of operations and regulatory status, the financial results of the Company have been prepared and restated in compliance with applicable Indian Accounting Standards (Ind AS). <br /> <br /> However, as the process of handover and transition of management pursuant to the implementation of Resolution Plan is presently under progress, the current management does not yet have complete access to all historical records, underlying documents, agreements and detailed supporting information pertaining to certain assets and liabilities of the Company. Accordingly, the process of detailed identification, verification and fair valuation of assets and liabilities under the applicable provisions of Ind AS is still under progress and the consequential accounting impact, wherever applicable, has not yet been completely quantified and incorporated in the financial statements. <br /> <br /> The management is actively undertaking the aforesaid exercise and necessary adjustments, if any, arising upon completion of such verification and valuation process shall be appropriately accounted for in due course. However, management believes that the pending exercise does not indicate any non-realisability of assets or any material impairment requiring immediate recognition beyond the adjustments already considered in these financial results. 2025-04-01 2026-03-31 Audited Standalone 32898000 2068000 34966000 0 0 0 0 0 0 6118000 6118000 28848000 0 28848000 0 0 0 0 28848000 0 0 0 0 28848000 0 28848000 64399000 10 0 0 0 0 0 0 0 Other Expenses 246000 Other Expenses 6118000 0 0 0 0 0 0 0 0 0 0 0 0 0 340495000 340495000 0 0 190000 38250000 0 0 38440000 3583000 42023000 0 0 382518000 64399000 142889000 207288000 207288000 175000000 0 0 0 175000000 0 0 0 175000000 0 0 0 0 0 230000 0 0 230000 175230000 382518000 other non-current assets 340495000 Other current assets 3583000 0 0 -190000 0 -2416000 80000 2010000 0 -1549000 0 -1553000 0 0 0 0 -1059000 0 0 0 0 0 220000 0 0 0 0 0 0 0 -4897000 23951000 0 0 0 0 0 23951000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 220000 0 78379000 78599000 0 0 63000000 0 0 0 0 0 0 0 0 0 0 0 -127500000 -64500000 38050000 0 38050000 200000 38250000 Audited Disclaimer of opinion S Parth & CO. true 2027-06-30 34966000 34966000 6118000 6118000 28884000 28848000 4.48 4.48 382518000 382518000 175213000 175213000 207288000 207288000 Ravi Dhirajlal Vagadiya Prashant Ghanshyambhai Ukani Avani Vishnubhai Patel S Parth & CO. Ahmedabad 2026-05-30