** Shares of Australia's Sims SGM.AX fall as much as 6.9% to A$19.82, marking their biggest intraday pct loss since July 25, 2025

** Stock marks its lowest level in one week

** SGM among top losers in the ASX 200 benchmark .AXJO

** Scrap recycler posts HY stat EBIT of A$15.1 million ($10.68 million), compared to A$66.4 million a year ago

** Says it includes A$41.1 million in unrealised losses on derivative contracts and A$60 million expected credit loss on residual receivable from Unimetals in the UK

** Stock up 13.1% YTD

($1 = 1.4142 Australian dollars)

(Reporting by Sneha Kumar in Bengaluru)

((Sneha.kumar@thomsonreuters.com;))