statements

Shiva Cement Ltd.

BSE: 532323

Sector: Construction Materials

Industry Group: Cement & Cement Products

Industry: Cement & Cement Products

17.42+0.2 (+1.10%)

28 Jul, 12:29 PM

Overview Analysis Statements

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Income Statement

Abridged

Understanding Income Statement

Shiva Cement Ltd. income statement covering revenue, operating profit, EBITDA, PAT and EPS across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	2012 Mar 31	2013 Mar 31	2014 Mar 31	2015 Mar 31	2016 Mar 31	R 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31	TTM Jun 30

Period length: Source:	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M IR
Total Revenue	55.00	56.70	62.98	66.25	67.66	21.97	25.26	29.38	32.39	28.49	3.47	-	346.81	311.17	435.17	481.05
Cost of Operating Revenue	43.23	44.40	50.06	51.57	54.48	25.25	27.89	32.42	34.68	34.71	13.50	61.78	247.96	263.41	343.12	339.14
Gross Profit	11.77	12.31	12.93	14.68	13.18	-3.28	-2.62	-3.05	-2.30	-6.22	-10.03	-61.78	98.85	47.76	92.05	141.92
Gross Margin	21.4	21.7	20.5	22.2	19.5	-14.9	-10.4	-10.4	-7.1	-21.8	-289.5	-	28.5	15.3	21.2	29.5
Total Operating Expenses	48.98	49.77	56.24	60.51	63.82	33.55	41.55	43.92	47.17	45.72	19.59	72.09	339.36	359.46	463.24	-
Operating Profit	6.02	6.93	6.74	5.74	3.85	-11.59	-16.29	-14.55	-14.78	-17.23	-16.12	-72.09	7.46	-48.29	-28.08	-
Operating Margin	10.9	12.2	10.7	8.7	5.7	-52.8	-64.5	-49.5	-45.6	-60.5	-465.2	-	2.2	-15.5	-6.5	-
Financing Income/(Expense) - Net	-3.20	-3.23	-3.21	-3.38	-3.63	-7.77	-13.77	-14.70	-14.39	-14.44	-8.38	-12.55	-101.02	-111.16	-128.67	-135.70
Profit before Taxes	3.04	3.92	3.73	2.76	0.64	-30.24	-39.89	-29.05	-30.64	-29.48	-34.52	-108.64	-91.63	-162.10	-155.70	-
Income Taxes	0.90	1.27	1.23	0.26	0.63	-9.74	-8.80	-7.79	-7.81	-7.51	-9.00	-28.17	-23.30	-19.62	-30.16	-24.64
Profit after Tax	2.14	2.65	2.50	2.50	0.01	-20.50	-31.09	-21.26	-22.82	-21.97	-25.52	-80.47	-68.32	-142.48	-125.53	-
PAT Margin	3.9	4.7	4.0	3.8	-	-93.3	-123.1	-72.4	-70.5	-77.1	-736.4	-	-19.7	-45.8	-28.8	-
EPS - Basic - ex Extraordinary Items	0.11	0.13	0.12	0.13	0.00	-0.98	-1.49	-1.02	-1.09	-1.05	-1.22	-3.85	-3.28	-4.83	-4.26	-
EPS - Diluted - ex Extraordinary Items	0.11	0.13	0.12	0.13	0.00	-0.98	-1.49	-1.02	-1.09	-1.05	-1.22	-3.85	-3.28	-4.83	-4.26	-
EBIT	6.02	6.93	6.74	5.74	3.85	-11.59	-16.29	-14.55	-14.78	-17.23	-16.12	-72.09	7.46	-48.29	-28.08	-
EBITDA	9.95	10.47	9.62	9.65	9.24	-5.47	-7.67	-6.92	-6.91	-9.41	-9.07	-13.10	39.32	-6.21	13.68	-
EBITDA Margin	18.1	18.5	15.3	14.6	13.7	-24.9	-30.4	-23.5	-21.3	-33.0	-261.6	-	11.3	-2.0	3.1	-

Balance Sheet

Abridged

Understanding Balance Sheet

Shiva Cement Ltd. balance sheet covering assets, liabilities, equity and borrowings across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	2012 Mar 31	2013 Mar 31	2014 Mar 31	2015 Mar 31	R 2016 Mar 31	R 2017 Mar 31	2018 Mar 31	C 2019 Mar 31	R 2020 Mar 31	C 2021 Mar 31	C 2022 Mar 31	2023 Mar 31	2024 Mar 31	C 2025 Mar 31	2026 Mar 31

Source:	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	IR	AR	AR	AR	AR
Total Current Assets	30	31	40	44	52	16	21	17	18	30	101	197	138	130	142
Long-Term Investments	0	0	0	0	0	2	3	-	-	-	-	-	-	-	-
Property Plant & Equipment - Net	91	97	103	117	117	142	137	133	127	149	560	915	1,137	1,166	1,165
Total Non-Current Assets	95	105	112	126	127	170	183	185	194	272	797	1,194	1,403	1,572	1,773
Total Assets	125	136	152	170	179	186	204	202	211	302	898	1,391	1,542	1,701	1,915
Total Current Liabilities	22	23	30	35	56	72	25	152	183	71	129	311	279	232	500
Long Term Debt	1	4	8	23	17	29	124	15	16	242	802	1,148	1,397	1,347	1,415
Total Non-Current Liabilities	15	19	25	36	24	33	128	20	22	248	812	1,159	1,409	1,366	1,437
Total Liabilities	37	41	55	71	80	105	154	172	205	319	941	1,470	1,688	1,598	1,937
Total Shareholders' Equity	88	95	97	100	99	82	51	30	6	-17	-43	-78	-147	103	-22
Total Equity	88	95	97	100	99	82	51	30	6	-17	-43	-78	-147	103	-22
Total Liabilities & Equity	125	136	152	170	179	186	204	202	211	302	898	1,391	1,542	1,701	1,915

Cash Flow

Abridged

Understanding Cash Flow Statement

Shiva Cement Ltd. cash flow statement covering operating, investing and financing activities across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	2012 Mar 31	2013 Mar 31	2014 Mar 31	2015 Mar 31	2016 Mar 31	R 2017 Mar 31	C 2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	R 2022 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31

Period length: Source:	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR
Operating CF bef Changes in Working Cap	6.15	6.64	5.63	6.46	5.81	-24.32	-22.53	-6.49	-5.78	-11.62	-81.24	-90.58	-79.63	-120.65	-110.17
Working Capital - Increase/(Decrease)	-1.54	-3.75	-2.35	-0.18	4.87	51.23	-40.85	1.67	-5.34	4.32	-107.32	-99.31	212.65	-52.13	72.15
Net CF from Operating Activities	4.61	2.89	3.27	6.28	10.68	26.91	-63.38	-4.81	-11.11	-7.30	-188.56	-189.89	133.01	-172.78	-38.01
Capital Expenditures - Net	11.69	9.50	8.36	17.67	12.46	40.42	11.29	3.18	6.48	79.22	361.36	349.75	254.11	211.51	236.13
Net CF from Investing Activities	-11.55	-9.28	-8.20	-17.52	-12.29	-40.39	-11.28	-2.99	-6.48	-75.65	-363.08	-342.56	-254.10	-210.09	-235.76
Stock - Issuance/(Retirement) - Net	8.40	5.07	-	-	-	3.35	-0.54	-	-	100.00	-	-	-	400.00	-
Debt - LT & ST - Issuance/(Retirement) - Total	-0.13	2.65	4.83	10.31	-0.18	10.16	76.08	7.80	17.53	-8.60	555.26	529.01	128.26	-15.46	272.56
Net Cash Flow from Financing Activities	6.79	6.44	4.83	11.14	1.38	13.52	74.70	7.80	17.53	89.80	555.26	529.01	128.26	377.75	272.56
Free Cash Flow to Equity	-7.21	-3.95	-0.25	-1.09	-1.96	-3.35	1.41	-0.20	-0.07	-95.12	5.34	-10.63	7.16	-399.75	-1.58
Free Operating CF net dividend	-7.09	-6.61	-5.08	-11.39	-1.78	-13.51	-74.67	-8.00	-18.19	-86.53	-549.92	-539.64	-121.10	-384.29	-274.14
Free Operating CF	-7.09	-6.61	-5.08	-11.39	-1.78	-13.51	-74.67	-8.00	-18.19	-86.53	-549.92	-539.64	-121.10	-384.29	-274.14

Business Segment Analysis

FY End:

Mar 26

Shiva Cement Ltd. business segment breakdown covering revenue, operating income and assets across key divisions for the selected financial year.

Capex

Cement and Cement related products (100.0%)₹ 236.13 Cr

Revenue / Sales

Cement and Cement related products (100.0%)₹ 435.17 Cr

Assets

Cement and Cement related products (100.0%)₹ 1,915.24 Cr

Operating Income

Cement and Cement related products (100.0%)₹ -28.08 Cr

Regional Segment Analysis

FY End:

Mar 26

Shiva Cement Ltd. geographic revenue split showing domestic and international market performance across revenue and income for the selected financial year.

Revenue / Sales

India (100.0%)₹ 435.17 Cr

Historical Segment Analysis

Track how Shiva Cement Ltd. segment contributions have evolved over multiple financial years to see which divisions are growing, shrinking or gaining strategic importance.

Capex

Sales

Assets

Operating Income

Business

Regional

Business

	2019 Mar 31	2020 Mar 31	2021 Mar 31	2023 Mar 31	2024 Mar 31	2025 Mar 31	2026 Mar 31

Cement and Cement related products	3	7	79	350	254	212	236

Frequently Asked Questions

What is the revenue of Shiva Cement Ltd.?

The latest trailing twelve month revenue of Shiva Cement Ltd. is ₹ 435.17 Cr, reflecting a 1-year growth of 39.85%. Annual and quarterly revenue trends are available in the Income Statement section.

What is the net profit of Shiva Cement Ltd.?

The latest trailing twelve month net profit (PAT) of Shiva Cement Ltd. is ₹ -125.53 Cr, with a 3-year earnings CAGR of -3.35%. Detailed profit history across annual and quarterly periods is in the Income Statement section.

What is the EBITDA of Shiva Cement Ltd.?

The trailing twelve month EBITDA of Shiva Cement Ltd. is approximately ₹ -28.08 Cr (based on an operating margin of -6.45%). EBITDA reflects core operating profitability before interest, taxes, depreciation and amortisation.

What is the EPS of Shiva Cement Ltd.?

The trailing twelve month Earnings Per Share (EPS) of Shiva Cement Ltd. is -4.26. EPS trends across annual and quarterly periods are visible in the Income Statement section.

What is the debt level of Shiva Cement Ltd.?

The debt-to-equity ratio of Shiva Cement Ltd. stands at -. The interest coverage ratio is -0.23x, reflecting the company's ability to service debt from operating earnings. The full breakdown of total borrowings is in the Balance Sheet section.

What is the book value per share of Shiva Cement Ltd.?

The book value per share of Shiva Cement Ltd. is available in the Balance Sheet section of the Statements tab.

What is the cash flow from operations of Shiva Cement Ltd.?

The trailing twelve month operating cash flow of Shiva Cement Ltd. is ₹ -38.01 Cr. Annual and quarterly cash flow data is available in the Cash Flow section of the Statements tab.

Does Shiva Cement Ltd. report consolidated or standalone financials?

Shiva Cement Ltd. reports consolidated financials. You can toggle between consolidated and standalone views using the switch at the top of each statement section.