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 Consolidated
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



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 Consolidated
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 11353800000
Other income 147800000
Total income 11501600000
2 Expenses
(a) Cost of materials consumed 5123600000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -760000000
(d) Employee benefit expense 758700000
(e) Finance costs 535900000
(f) Depreciation, depletion and amortisation expense 511600000
(f) Other Expenses
1 Other Expenses 3238200000 3238200000
Total other expenses 3238200000
Total expenses 9408000000
3 Total profit before exceptional items and tax 2093600000
4 Exceptional items 0
5 Total profit before tax 2093600000
6 Tax expense
7 Current tax 441300000
8 Deferred tax -18500000
9 Total tax expenses 422800000
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 1670800000
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 100000
16 Total profit (loss) for period 1670900000
17 Other comprehensive income net of taxes 14100000
18 Total Comprehensive Income for the period 1685000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1666300000
Total profit or loss, attributable to non-controlling interests 4600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1680400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 4600000
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 10.28
Diluted earnings (loss) per share from continuing operations 10.28
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 10.28
Diluted earnings (loss) per share from continuing and discontinued operations 10.28
24 Debt equity ratio 0.0068
25 Debt service coverage ratio 0.0297
26 Interest service coverage ratio 0.0586
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 Consolidated
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 Steel 7249400000 7249400000
5 Unallocable 4500000 4500000
Total Segment Revenue 11776100000
Less: Inter segment revenue 422300000 422300000
Revenue from operations 11353800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Mining 1988400000 1988400000
2 Ferroalloys 7600000 7600000
3 Coke and energy -33700000 -33700000
4 Steel 731300000 731300000
5 Unallocable 0 0
Total Profit before tax 2693600000
i. Finance cost 535900000 535900000
ii. Other Unallocable Expenditure net off Unallocable income 64000000 64000000
Profit before tax 2093700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Mining 3085000000 3085000000
2 Ferroalloys 2390900000 2390900000
3 Coke and energy 5270100000 5270100000
4 Steel 37194500000 37194500000
5 Unallocable 0 0
Total Segment Asset 47940500000 47940500000
Un-allocable Assets 10351500000 10351500000
Net Segment Asset 58292000000 58292000000
4 Segment Liabilities
Segment Liabilities
1 Mining 2448200000 2448200000
2 Ferroalloys 251700000 251700000
3 Coke and energy 246200000 246200000
4 Steel 17195000000 17195000000
5 Unallocable 0 0
Total Segment Liabilities 20141100000 20141100000
Un-allocable Liabilities 10195100000 10195100000
Net Segment Liabilities 30336200000 30336200000
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 Consolidated
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