Integrated Filing — IndAS



General information about company

Scrip Code 504918
NSE Symbol SANDUMA
MSEI Symbol NA
ISIN INE149K01016
Name of company SANDUR MANGANESE & IRON ORES 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-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 Multi segment
Description of single segment
Start date and time of board meeting 08-Aug-2025   12:30:00
End date and time of board meeting 08-Aug-2025   14:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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? No
There has been no default made or occured during the period under review.



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 4227200000
Other income 120300000
Total income 4347500000
2 Expenses
(a) Cost of materials consumed 399400000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -341200000
(d) Employee benefit expense 358000000
(e) Finance costs 307100000
(f) Depreciation, depletion and amortisation expense 155600000
(f) Other Expenses
1 Other Expenses 1742000000 1742000000
Total other expenses 1742000000
Total expenses 2620900000
3 Total profit before exceptional items and tax 1726600000
4 Exceptional items 0
5 Total profit before tax 1726600000
6 Tax expense
7 Current tax 441300000
8 Deferred tax -2200000
9 Total tax expenses 439100000
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 1287500000
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 1287500000
17 Other comprehensive income net of taxes 14100000
18 Total Comprehensive Income for the period 1301600000
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 1620400000
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 7.95
Diluted earnings (loss) per share from continuing operations 7.95
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 7.95
Diluted earnings (loss) per share from continuing and discontinued operations 7.95
24 Debt equity ratio 0.0037
25 Debt service coverage ratio 0.0342
26 Interest service coverage ratio 0.0713
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 Mining 3704200000 3704200000
2 Ferroalloys 434500000 434500000
3 Coke and energy 383500000 383500000
4 Unallocable 4500000 4500000
Total Segment Revenue 4526700000
Less: Inter segment revenue 299500000 299500000
Revenue from operations 4227200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Mining 2094700000 2094700000
2 Ferroalloys 7600000 7600000
3 Coke and energy -17200000 -17200000
4 Unallocable 0 0
Total Profit before tax 2085100000
i. Finance cost 307100000 307100000
ii. Other Unallocable Expenditure net off Unallocable income 51400000 51400000
Profit before tax 1726600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Mining 3085000000 3085000000
2 Ferroalloys 2390900000 2390900000
3 Coke and energy 5287900000 5287900000
4 Unallocable 0 0
Total Segment Asset 10763800000 10763800000
Un-allocable Assets 29529900000 29529900000
Net Segment Asset 40293700000 40293700000
4 Segment Liabilities
Segment Liabilities
1 Mining 2450200000 2450200000
2 Ferroalloys 251700000 251700000
3 Coke and energy 246200000 246200000
4 Unallocable 0 0
Total Segment Liabilities 2948100000 2948100000
Un-allocable Liabilities 10195100000 10195100000
Net Segment Liabilities 13143200000 13143200000
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 Remeasurement of post-employment benefit obligations 18800000 18800000
Total Amount of items that will not be reclassified to profit and loss 18800000
2 Income tax relating to items that will not be reclassified to profit or loss 4700000
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 14100000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells Yes 30-Apr-2028