Integrated Filing — IndAS



General information about company

Scrip Code 500113
NSE Symbol SAIL
MSEI Symbol NOTLISTED
ISIN INE114A01011
Name of company STEEL AUTHORITY OF INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 25-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Geographical
Description of single segment
Start date and time of board meeting 25-Jul-2025   15:15:00
End date and time of board meeting 25-Jul-2025   17:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 259214600000
Other income 1608600000
Total income 260823200000
2 Expenses
(a) Cost of materials consumed 107426600000
(b) Purchases of stock-in-trade 20054700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3986700000
(d) Employee benefit expense 29440300000
(e) Finance costs 5946000000
(f) Depreciation, depletion and amortisation expense 14410300000
(f) Other Expenses
1 Other Expenses 78634400000 78634400000
Total other expenses 78634400000
Total expenses 251925600000
3 Total profit before exceptional items and tax 8897600000
4 Exceptional items 0
5 Total profit before tax 8897600000
6 Tax expense
7 Current tax 2835000000
8 Deferred tax -792200000
9 Total tax expenses 2042800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 6854800000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 6854800000
17 Other comprehensive income net of taxes -1176200000
18 Total Comprehensive Income for the period 5678600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 41305300000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.66
Diluted earnings (loss) per share from continuing operations 1.66
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.66
Diluted earnings (loss) per share from continuing and discontinued operations 1.66
24 Debt equity ratio 0.0064
25 Debt service coverage ratio 0.0274
26 Interest service coverage ratio 0.0204
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Bhilai Steel Plant 74488800000 74488800000
2 Durgapur Steel Plant 26573500000 26573500000
3 Rourkela Steel Plant 59674800000 59674800000
4 Bokaro Steel Plant 63151900000 63151900000
5 IISCO Steel Plant 28898900000 28898900000
6 Alloy Steel Plant 3118500000 3118500000
7 Salem Steel Plant 4974700000 4974700000
8 Visvesaraya Iron & Steel Plant 564400000 564400000
9 Others 21707100000 21707100000
Total Segment Revenue 283152600000
Less: Inter segment revenue 23938000000 23938000000
Revenue from operations 259214600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Bhilai Steel Plant 7609000000 7609000000
2 Durgapur Steel Plant 706200000 706200000
3 Rourkela Steel Plant 2584500000 2584500000
4 Bokaro Steel Plant 2694000000 2694000000
5 IISCO Steel Plant 2280900000 2280900000
6 Alloy Steel Plant -34000000 -34000000
7 Salem Steel Plant -649900000 -649900000
8 Visvesaraya Iron & Steel Plant -105700000 -105700000
9 Others -241400000 -241400000
Total Profit before tax 14843600000
i. Finance cost 5946000000 5946000000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 8897600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Bhilai Steel Plant 323663400000 323663400000
2 Durgapur Steel Plant 94048600000 94048600000
3 Rourkela Steel Plant 282570900000 282570900000
4 Bokaro Steel Plant 263417900000 263417900000
5 IISCO Steel Plant 158964400000 158964400000
6 Alloy Steel Plant 7590600000 7590600000
7 Salem Steel Plant 27099700000 27099700000
8 Visvesaraya Iron & Steel Plant 2419100000 2419100000
9 Others 136917300000 136917300000
Total Segment Asset 1296691900000 1296691900000
Un-allocable Assets 22809800000 22809800000
Net Segment Asset 1319501700000 1319501700000
4 Segment Liabilities
Segment Liabilities
1 Bhilai Steel Plant 67945600000 67945600000
2 Durgapur Steel Plant 36856700000 36856700000
3 Rourkela Steel Plant 92222000000 92222000000
4 Bokaro Steel Plant 77718400000 77718400000
5 IISCO Steel Plant 16690500000 16690500000
6 Alloy Steel Plant 3494900000 3494900000
7 Salem Steel Plant 5249600000 5249600000
8 Visvesaraya Iron & Steel Plant 1331800000 1331800000
9 Others 101249700000 101249700000
Total Segment Liabilities 402759200000 402759200000
Un-allocable Liabilities 354499800000 354499800000
Net Segment Liabilities 757259000000 757259000000
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassfied into profit and loss -1526700000 -1526700000
Total Amount of items that will not be reclassified to profit and loss -1526700000
2 Income tax relating to items that will not be reclassified to profit or loss -350500000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income -1176200000





Format for Disclosing Outstanding Default on Loans and Debt Securities

Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 104775700000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 140000000
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 284709700000