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Earnings · Textile · Micro cap

Shiva Mills goes debt-free as Q4 swings to ₹1.41 cr profit

The nano-cap textile maker cut borrowings to zero from ₹9.88 cr and returned to profit in the final quarter, though full-year revenue slipped 18%.

2 earlier stories on Shiva Mills Ltd.
Mkt cap₹53.58 cr
ROE0.00%
Debt / eq.0.11
₹9.88 cr to ₹0 Total borrowings eliminated over the fiscal year.

What's new

  • Q4 net profit of ₹1.41 cr reverses prior-year loss of ₹0.77 cr.
  • Full-year net loss narrowed to ₹8.95 lakhs from ₹3.81 cr loss.
  • Board proposed appointing M/s CSR & Co. as statutory auditor for a five-year term.

Why this matters

For a company with a ₹55 cr market cap, going from nearly ₹10 cr in debt to zero is the real story. The quarterly swing to profit is welcome, but it's the balance-sheet cleanup that fundamentally changes the risk profile for a nano-cap that was burning cash.

What we're watching

  • Whether the Q4 profit momentum holds into the new fiscal year.
  • How the new statutory auditor handles the transition.
  • Full-year margin trajectory as revenue contraction continues.

The full read

Shiva Mills, a ₹55 cr nano-cap, went from ₹9.88 cr in debt to zero this year. That's the headline. The Q4 profit of ₹1.41 cr reverses a ₹0.77 cr loss and is the clearest sign the operational turnaround is taking hold. For the full year, the loss narrowed to just ₹8.95 lakhs from ₹3.81 cr, though revenue dropped 18% to ₹139.14 cr. The math suggests cost cuts or better margins did the heavy lifting. The board also proposed swapping its statutory auditor for M/s CSR & Co. on a five-year term, with no dividend. For a company this size, being debt-free changes the conversation entirely. It can now pursue growth without the overhang of interest payments.

Questions answered

How did Shiva Mills eliminate its debt?
The company reduced its total borrowings from ₹9.88 crores to zero over the 2025-26 fiscal year. The filing does not specify the exact source of funds used for the repayment.
What drove the full-year loss narrowing despite lower revenue?
Revenue declined 18% to ₹139.14 crores, but the net loss shrank to just ₹8.95 lakhs from ₹3.81 crores. This implies significant improvement in operating costs or other non-revenue items that outweighed the top-line drop.
Is the company recommending a dividend?
No, the board did not recommend a dividend for the year. This is typical for a company that just moved from a significant loss to near-breakeven.
What is the significance of the auditor change?
The board proposed appointing M/s CSR & Co. as statutory auditors for a five-year term upon the completion of the current auditor's tenure. The filing does not provide a reason for the transition.
Mentioned: ₹9.88 cr debt reduction · ₹55 cr market cap · M/s CSR & Co.
Primary source BSE · NSE · Tijori

An independent reading of the company's own disclosure — the primary filing above is the final word.

Company snapshot

Shiva Mills Ltd.

Textiles
₹51 cr

Latest quarter · Mar 2026

Sales₹37 cr
Net profit₹1 cr
Op. margin+7.1%
EPS₹1.63

Strength & growth

Debt / equity0.11×
Current ratio2.32×
Sales CAGR+11.1%
  1. 27 May 2026 · 5:47 PM IST Shiva Mills goes debt-free as Q4 swings to ₹1.41 cr profit
  2. 45d ago Shiva Mills erases ₹9.88 cr debt and swings to Q4 profit
  3. 45d ago Shiva Mills swings to profit as debt hits zero