Shiva Global Agro Industries Ltd

Financial Performance 📊

• Consolidated Q3 FY26 revenue from operations: ₹8,221.76 Lakhs, up 77.5% QoQ, down 16.9% YoY.
• Standalone Q3 FY26 revenue from operations: ₹1,283.82 Lakhs, down 30.2% QoQ and YoY.
• Consolidated Q3 FY26 net loss: ₹149.36 Lakhs vs loss of ₹218.50 Lakhs in Q2 FY26, profit of ₹731.59 Lakhs in Q3 FY25.
• Standalone Q3 FY26 net loss: ₹309.17 Lakhs vs loss of ₹178.58 Lakhs in Q2 FY26, loss of ₹757.33 Lakhs in Q3 FY25.
• Standalone nine months FY26 revenue from operations: ₹6,662.75 Lakhs, up 20.9% YoY; consolidated down 27.8% YoY at ₹20,645.25 Lakhs.
• Standalone nine months FY26 net loss: ₹277.18 Lakhs vs profit of ₹246.46 Lakhs YoY; consolidated net loss ₹89.08 Lakhs vs loss of ₹2.50 Lakhs YoY.

Segment Performance 📊

• Q3 FY26 consolidated segment revenue: Fertilizers ₹1,175.76 Lakhs, Solvent ₹6,497.97 Lakhs, Other agri commodities ₹548.02 Lakhs.
• Q3 FY26 standalone segment revenue: Fertilizers ₹1,175.76 Lakhs, Other agri commodities ₹108.06 Lakhs; solvent segment nil.
• Q3 FY26 consolidated segment results: Fertilizers loss ₹243.92 Lakhs, Solvent profit ₹210.74 Lakhs, Other agri commodities profit ₹8.54 Lakhs.
• Q3 FY26 consolidated segment assets: Fertilizers ₹9,499.58 Lakhs, Solvent ₹4,851.49 Lakhs, Other agri commodities ₹524.36 Lakhs.
• Q3 FY26 consolidated segment liabilities: Fertilizers ₹3,186.43 Lakhs, Solvent ₹832.61 Lakhs, Other agri commodities nil.

Costs & Other Financials 📊

• Q3 FY26 finance costs: Standalone ₹50.50 Lakhs; consolidated ₹64.74 Lakhs.
• Q3 FY26 depreciation: Standalone ₹26.79 Lakhs; consolidated ₹43.72 Lakhs.
• Standalone Q3 FY26 EBITDA impacted by ₹887.88 Lakhs exceptional gain in Q3 FY25 from divestment of subsidiaries.

Corporate Actions & Auditor Notes 🗓️

• Company divested entire shareholding in two subsidiaries Nov-Dec 2024, resulting in loss of control and exceptional gain of ₹887.88 Lakhs.
• Consolidated results include Shrinivasa Agro Foods Pvt Ltd; prior period includes divested subsidiaries, limiting comparability.
• Auditor issued unmodified limited review reports on standalone and consolidated Q3 and nine months FY26 results; no material misstatements found.
• Financials prepared per Ind AS 34 and Indian GAAP, consistently applied.

Business Model & Segments 🏭

• Company operates in three segments: Fertilizers, Solvent, and Other agricultural commodities.

Financial Performance

• Board approved unaudited standalone and consolidated financial results for Q3 and nine months ended Dec 31, 2025.
• Standalone net loss: ₹309.17 lakhs (Q3), ₹277.18 lakhs (nine months).
• Consolidated net loss: ₹149.36 lakhs (Q3), ₹89.08 lakhs (nine months).
• Exceptional gain of ₹887.88 lakhs from divestment of two subsidiaries in previous year.
• Standalone EPS: loss of ₹3.09 per share (Q3), profit of ₹6.41 per share (nine months).
• Consolidated EPS: loss of ₹2.28 per share (Q3), loss of ₹1.84 per share (nine months).

Segment Performance

• Segment revenue includes Fertilizers, Solvent, and Other agricultural commodities.
• Fertilizers segment reported losses during the period.

Governance & Compliance ️

• Auditor reports issued with unmodified opinions; confirmed compliance with Indian Accounting Standards and Listing Regulations.
• Company monitoring impact of new Indian Labour Codes; no significant effect on defined benefit obligations reported.

Corporate Actions

• No dividend declared or capital raising decisions disclosed.
• No changes in directors, auditors, or key management personnel reported.

🗓️ Meeting Details

• Board meeting scheduled for February 9, 2026, at 4:00 pm at the registered office.

📊 Key Agenda Items

• Approval of unaudited financial results for quarter and nine months ended December 31, 2025.