Integrated Filing — IndAS



General information about company
Scrip Code 540642
NSE Symbol SALASAR
MSEI Symbol NOTLISTED
ISIN INE170V01027
Name of company SALASAR TECHNO ENGINEERING 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-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 13-Aug-2025   16:00:00
End date and time of board meeting 13-Aug-2025   17:25:00
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
During the quarter ended on June 30, 2025 the company has not made any default on loans and debt securities.



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 2932380000
Other income 13323000
Total income 2945703000
2 Expenses
(a) Cost of materials consumed 2486379000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -112031000
(d) Employee benefit expense 146136000
(e) Finance costs 131698000
(f) Depreciation, depletion and amortisation expense 31731000
(f) Other Expenses
1 Other Expenses 145062000 145062000
Total other expenses 145062000
Total expenses 2828975000
3 Total profit before exceptional items and tax 116728000
4 Exceptional items 0
5 Total profit before tax 116728000
6 Tax expense
7 Current tax 30640000
8 Deferred tax -2643000
9 Total tax expenses 27997000
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 88731000
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 88731000
17 Other comprehensive income net of taxes -545000
18 Total Comprehensive Income for the period 88186000
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 1726770000
Face value of equity share capital 1
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 0.05
Diluted earnings (loss) per share from continuing operations 0.05
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 0.05
Diluted earnings (loss) per share from continuing and discontinued operations 0.05
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above unaudited standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 13 -Aug -2025. The statutory auditors of the Company have conducted limited review of these financial results, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements), Regulations 2015. n n2. These unaudited standalone financial results are prepared in accordance with the Indian Accounting Standards (IND AS) as prescribed under Section 133 of the Companies Act read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules , 2016. n n3. The Company is engaged in the business of two segments i.e. 1) Manufacturing of Galvanized and Non-galvanized Steel Structures i.e. Steel Structure and 2) Engineering, Procurement and Construction (EPC). n n4. Figures for the previous periods / year have been regrouped, wherever necessary, to confirm to the current period's classification. n n5. The unaudited standalone financial results for the quarter ended 30 June, 2025 are available on the website of the Company (www.salasartechno.com) and on Stock Exchanges website (www.bseindia.com and www.nseindia.com).



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 Steel Structures 1703541000 1703541000
2 EPC Projects 1320082000 1320082000
Total Segment Revenue 3023623000
Less: Inter segment revenue 91243000 91243000
Revenue from operations 2932380000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Structures 203913000 203913000
2 EPC Projects 88458000 88458000
Total Profit before tax 292371000
i. Finance cost 131698000 131698000
ii. Other Unallocable Expenditure net off Unallocable income 43945000 43945000
Profit before tax 116728000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Structures 7539837000 7539837000
2 EPC Projects 6534435000 6534435000
Total Segment Asset 14074272000 14074272000
Un-allocable Assets 2636941000 2636941000
Net Segment Asset 16711213000 16711213000
4 Segment Liabilities
Segment Liabilities
1 Steel Structures 2480172000 2480172000
2 EPC Projects 3024082000 3024082000
Total Segment Liabilities 5504254000 5504254000
Un-allocable Liabilities 3805277000 3805277000
Net Segment Liabilities 9309531000 9309531000
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 Remeasurements of the defined benefit plans -728000 -728000
2 Income tax relating to items that will not be classified to profit or loss 183000 183000
Total Amount of items that will not be reclassified to profit and loss -545000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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 0
5 Total Other comprehensive income -545000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 30-Apr-2024
Amount Raised 23280000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review As mentioned in Monitoring Agency report submitted to the Exchange
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Issue Related Expenses N/A 777000 0 21000 0 Notes: 1. Initially company obtained shareholders approval for preferential issue of Rs. 806.04 Crore through EGM dated February 19, 2024. However, subsequently the company made preferential issue of Rs. 290.77 crores only and objects of the issue were revised accordingly as per the above table through board resolution dated April 30, 2024. 2. The fund utilised of Rs. 179.27 Crores under the object Financing of Acquisition, includes EMD of Rs. 10 crores paid by the STEL on March 11, 2024 (which was subsequently reimbursed from the monitoring account to the company on May 07, 2024) and interest amounting to Rs. 1.27 crore (including TDS of Rs. 12.70 lacs) paid for acquisition of M/s EMC Limited, under liquidation. Further, utilization of the proceeds was within the approved deviation limit of +/-10% of the permitted limit and the same was also the part of board resolution. 3. The company received Rs. 232.80 crores in Q1FY25 and not receive any proceeds in Q2, Q3 and Q4 of FY25 and Q1 of FY26, out of the total proceeds received, Rs. 0.03 crores remain unutilized are parked in monitoring account. 4. Vide Board resolution dated October 22, 2024; the Company has extended the tentative timeline for the utilization of funds under the 'Issue Related Expenses' category from September 2024 to December 2025.
2 Financing of Acquisition N/A 17800000 0 17927000 0
3 Working Capital Requirements N/A 9500000 0 5329000 0
4 Capital Expenditure including towards development, refurbishment and renovation of Assets N/A 1000000 0 0 0


Signatory Details
Name of signatory Pramod Kumar Kala
Designation of person Chief Financial Officer
Place Noida
Date 13-Aug-2025