539833 2024-01-01 2024-03-31 539833 2024-03-31 539833 2023-03-31 539833 2023-04-01 2024-03-31 539833 2024-01-01 2024-03-31 in-capmkt:OtherExpenses1Member 539833 2023-04-01 2024-03-31 in-capmkt:OtherExpenses1Member 539833 2024-01-01 2024-03-31 AuditorDomain1 539833 2024-01-01 2024-03-31 in-capmkt:AuditedMember 539833 2024-03-31 in-capmkt:AuditedMember 539833 2024-01-01 2024-03-31 in-capmkt:AdjustedMember 539833 2024-03-31 in-capmkt:AdjustedMember 539833 2024-01-01 2024-03-31 AuditQualification1 iso4217:INR iso4217:INR xbrli:shares 539833 NOTLISTED SHIVOM INE074G01014 Shivom Investments & Consultancy Limited Main Board Equity 2023-04-01 2024-03-31 2026-06-12 2026-06-09 INR Lakhs Quarterly Fourth quarter Single segment single segment 2026-06-12 12:15:00 2026-06-12 13:00:00 true Cash Flow Indirect Statement on impact of audit qualification false false NA NA false false false false Not applicable 2024-01-01 2024-03-31 Audited Standalone 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 699513000 10 1.9 1.9 2023-04-01 2024-03-31 Audited Standalone 1655000 0 1655000 0 0 0 303000 6140000 0 74000 6517000 -4862000 0 -4862000 0 -4862000 0 0 0 -4862000 0 0 0 -4862000 -4862000 699513000 10 0 -7.1 -7.1 other expenses 0 other expenses 74000 699513000 -621090000 0 78423000 0 300249000 0 0 0 300249000 0 0 1549000 1549000 3085000 4634000 383306000 0 0 0 0 0 0 0 0 0 381831000 381831000 0 0 0 13000 0 1462000 1475000 383306000 NA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -480000 -480000 -480000 -5342000 0 0 0 0 -76799000 -82141000 0 0 -82141000 0 0 0 0 0 0 0 0 24250000 0 0 0 0 0 0 0 0 0 0 0 0 24250000 0 0 24250000 0 0 0 6445000 0 0 0 0 0 6445000 0 0 6445000 -51446000 0 -51446000 51459000 13000 Audited Qualified opinion S Parth & Co true 2027-06-30 1655000 1655000 6517000 6517000 -4862000 -4862000 -7.01 -7.01 688190000 688190000 383306000 383306000 78422000 78422000 No provision has been made in the books of account for gratuity as per note no. 15(B)(25), which is not in accordance with Accounting Standard 15. <br></br> <br></br> 2. As disclosed by the management, pursuant to the approval of the Resolution Plan under the Insolvency and Bankruptcy Code, 2016 ("IBC") by the Hon'ble National Company Law Tribunal ("NCLT"), Mumbai Bench-IV vide order dated 18 August 2025, the Company has undergone significant restructuring. The Resolution Plan, inter alia, provides for cancellation/restructuring of existing equity share capital, allotment of shares to financial creditors and issuance of fresh equity shares to the Resolution Applicant. However, the implementation of certain actions under the Resolution Plan, including completion of procedural formalities and approvals from Stock Exchange(s), NSDL/CDSL and other regulatory authorities, remains pending as at the reporting date. Consequently, the accounting and disclosure impact of such restructuring, including its effect on share capital, securities premium, earnings per share and related disclosures, has not been fully determined or incorporated in the accompanying financial statements. <br></br> <br></br> 3. Consequent to the approval and implementation of the Resolution Plan, the Company has ceased its Non-Banking Financial Company ("NBFC") activities and surrendered its NBFC registration. However, the accompanying financial statements have been prepared in accordance with the Accounting Standards specified under Section 133 of the Companies Act, 2013 ("AS") instead of the applicable Indian Accounting Standards ("Ind AS"). Read with Note 15 of the Financial Statements, In my opinion, the preparation of financial statements under Accounting Standards instead of the applicable Ind AS framework constitutes a departure from the prescribed financial reporting framework. The impact of such departure on the accompanying financial statements has not been determined. <br></br> <br></br> 4. Further, as represented by the management, the process of transition and handover pursuant to implementation of the Resolution Plan is still under progress and the present management does not have complete access to historical books of account, agreements, records, supporting documents and other relevant information relating to certain assets, liabilities and transactions of the Company. Consequently, management is in the process of carrying out detailed verification, reconciliation and valuation of assets and liabilities in accordance with the applicable financial reporting framework. <br></br> <br></br> 5. In the absence of complete records and sufficient appropriate audit evidence, I am unable to verify the completeness, existence, valuation, classification and recoverability of certain assets and liabilities, and consequently I am unable to determine whether any adjustments, reclassifications, impairments, write-backs or additional disclosures may be necessary in respect of the accompanying financial statements. Qualified opinion Whether appeared first time No comment NA Ravi Dhirajlal Vagadiya Prashant Ghanshyambhai Ukani Avani Vishnubhai Patel S Parth & Co NA Ahmedabad 2026-06-12