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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
29-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
24-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Geographical |
| Description of single segment |
|
| Start date and time of board meeting |
29-10-2025 15:00:00 |
| End date and time of board meeting |
29-10-2025 16:20:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
26,70,417.00 |
52,62,593.00 |
|
Other income |
20,587.00 |
36,801.00 |
|
Total income |
26,91,004.00 |
52,99,394.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
10,39,437.00 |
21,16,251.00 |
| (b) |
Purchases of stock-in-trade |
1,65,209.00 |
3,65,756.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
1,33,571.00 |
93,194.00 |
| (d) |
Employee benefit expense |
2,94,251.00 |
5,89,026.00 |
| (e) |
Finance costs |
48,428.00 |
1,07,888.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,45,348.00 |
2,89,497.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
7,85,120.00 |
15,68,671.00 |
|
Total other expenses |
7,85,120.00 |
15,68,671.00 |
|
Total expenses |
26,11,364.00 |
51,30,283.00 |
| 3 |
Total profit before exceptional items and tax |
79,640.00 |
1,69,111.00 |
| 4 |
Exceptional items |
(33,844.00) |
(33,844.00) |
| 5 |
Total profit before tax |
45,796.00 |
1,35,267.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
19,805.00 |
48,277.00 |
| 8 |
Deferred tax |
(6,063.00) |
(12,212.00) |
| 9 |
Total tax expenses |
13,742.00 |
36,065.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
32,054.00 |
99,202.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
9,818.00 |
17,128.00 |
| 16 |
Total profit (loss) for period |
41,872.00 |
1,16,330.00 |
| 17 |
Other comprehensive income net of taxes |
2,156.00 |
(9,644.00) |
| 18 |
Total Comprehensive Income for the period |
44,028.00 |
1,06,686.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
41,872.00 |
1,16,330.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
44,028.00 |
1,06,686.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
4,13,053.00 |
4,13,053.00 |
|
Face value of equity share capital |
10 |
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 |
1.01 |
2.82 |
|
Diluted earnings (loss) per share from continuing operations |
1.01 |
2.82 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
1.01 |
2.82 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.01 |
2.82 |
| 24 |
Debt equity ratio |
0 |
0 |
| 25 |
Debt service coverage ratio |
0 |
0 |
| 26 |
Interest service coverage ratio |
0 |
0 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
64,17,190.00 |
|
Capital work-in-progress |
8,84,164.00 |
|
Investment property |
94.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
8,27,524.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
3,67,925.00 |
|
Non-current financial assets |
|
|
Non-current investments |
42,252.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
1,05,043.00 |
|
Other non-current financial assets |
56,340.00 |
|
Total non-current financial assets |
2,03,635.00 |
|
Deferred tax assets (net) |
80,118.00 |
|
Other non-current assets |
7,07,684.00 |
|
Total non-current assets |
94,88,334.00 |
| 2 |
Current assets |
|
|
Inventories |
27,87,491.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
5,18,608.00 |
|
Cash and cash equivalents |
24,641.00 |
|
Bank balance other than cash and cash equivalents |
71,546.00 |
|
Loans, current |
2,317.00 |
|
Other current financial assets |
1,29,138.00 |
|
Total current financial assets |
7,46,250.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
3,93,984.00 |
|
Total current assets |
39,27,725.00 |
| 3 |
Non-current assets classified as held for sale |
261.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,34,16,320.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
4,13,053.00 |
|
Other equity |
54,14,728.00 |
|
Total equity attributable to owners of parent |
58,27,781.00 |
|
Non controlling interest |
1.00 |
|
Total equity |
58,27,782.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
14,79,888.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
593.00 |
|
Total Trade payable |
593.00 |
|
Other non-current financial liabilities |
1,46,924.00 |
|
Total non-current financial liabilities |
16,27,405.00 |
|
Provisions, non-current |
6,24,402.00 |
|
Deferred tax liabilities (net) |
6,45,187.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
48,887.00 |
|
Total non-current liabilities |
29,45,881.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
18,86,430.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
62,405.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
10,09,894.00 |
|
Total Trade payable |
10,72,299.00 |
|
Other current financial liabilities |
10,56,806.00 |
|
Total current financial liabilities |
40,15,535.00 |
|
Other current liabilities |
4,13,995.00 |
|
Provisions, current |
1,57,980.00 |
|
Current tax liabilities (Net) |
55,147.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
46,42,657.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
75,88,538.00 |
|
Total equity and liabilites |
1,34,16,320.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Bhilai Steel Plant |
7,72,320.00 |
15,17,208.00 |
| 2 |
Durgapur Steel Plant |
2,76,999.00 |
5,42,734.00 |
| 3 |
Rourkela Steel Plant |
6,25,234.00 |
12,21,982.00 |
| 4 |
Bokaro Steel Plant |
6,14,696.00 |
12,46,215.00 |
| 5 |
IISCO Steel Plant |
3,21,812.00 |
6,10,801.00 |
| 6 |
Alloy Steel Plant |
34,641.00 |
65,826.00 |
| 7 |
Salem Steel Plant |
52,308.00 |
1,02,055.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
5,361.00 |
11,005.00 |
| 9 |
Others |
1,80,216.00 |
3,97,317.00 |
|
Total Segment Revenue |
28,83,587.00 |
57,15,143.00 |
|
Less: Inter segment revenue |
2,13,170.00 |
4,52,550.00 |
|
Revenue from operations |
26,70,417.00 |
52,62,593.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Bhilai Steel Plant |
50,637.00 |
1,26,727.00 |
| 2 |
Durgapur Steel Plant |
8,917.00 |
15,979.00 |
| 3 |
Rourkela Steel Plant |
44,818.00 |
70,663.00 |
| 4 |
Bokaro Steel Plant |
17,058.00 |
43,998.00 |
| 5 |
IISCO Steel Plant |
15,689.00 |
38,498.00 |
| 6 |
Alloy Steel Plant |
269.00 |
(71.00) |
| 7 |
Salem Steel Plant |
(7,772.00) |
(14,271.00) |
| 8 |
Visvesaraya Iron & Steel Plant |
(921.00) |
(1,978.00) |
| 9 |
Others |
9,191.00 |
14,582.00 |
|
Total Profit before tax |
1,37,886.00 |
2,94,127.00 |
|
i. Finance cost |
48,428.00 |
1,07,888.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
33,844.00 |
33,844.00 |
|
Profit before tax |
55,614.00 |
1,52,395.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Bhilai Steel Plant |
32,08,211.00 |
32,08,211.00 |
| 2 |
Durgapur Steel Plant |
9,48,446.00 |
9,48,446.00 |
| 3 |
Rourkela Steel Plant |
28,07,413.00 |
28,07,413.00 |
| 4 |
Bokaro Steel Plant |
26,23,393.00 |
26,23,393.00 |
| 5 |
IISCO Steel Plant |
15,93,663.00 |
15,93,663.00 |
| 6 |
Alloy Steel Plant |
77,541.00 |
77,541.00 |
| 7 |
Salem Steel Plant |
2,54,978.00 |
2,54,978.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
25,383.00 |
25,383.00 |
| 9 |
Others |
16,19,745.00 |
16,19,745.00 |
|
Total Segment Asset |
1,31,58,773.00 |
1,31,58,773.00 |
|
Un-allocable Assets |
2,57,547.00 |
2,57,547.00 |
|
Net Segment Asset |
1,34,16,320.00 |
1,34,16,320.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Bhilai Steel Plant |
7,19,878.00 |
7,19,878.00 |
| 2 |
Durgapur Steel Plant |
3,72,412.00 |
3,72,412.00 |
| 3 |
Rourkela Steel Plant |
9,57,751.00 |
9,57,751.00 |
| 4 |
Bokaro Steel Plant |
7,89,020.00 |
7,89,020.00 |
| 5 |
IISCO Steel Plant |
1,65,592.00 |
1,65,592.00 |
| 6 |
Alloy Steel Plant |
37,581.00 |
37,581.00 |
| 7 |
Salem Steel Plant |
48,214.00 |
48,214.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
13,198.00 |
13,198.00 |
| 9 |
Others |
11,56,865.00 |
11,56,865.00 |
|
Total Segment Liabilities |
42,60,511.00 |
42,60,511.00 |
|
Un-allocable Liabilities |
33,28,027.00 |
33,28,027.00 |
|
Net Segment Liabilities |
75,88,538.00 |
75,88,538.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Items that will not be reclassified to profit or loss |
(2,793.00) |
(18,060.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(2,793.00) |
(18,060.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(1,062.00) |
(4,567.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
3,887.00 |
3,849.00 |
|
Total Amount of items that will be reclassified to profit and loss |
3,887.00 |
3,849.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
2,156.00 |
(9,644.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
1,35,267.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,07,888.00 |
|
Adjustments for decrease (increase) in inventories |
1,19,986.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
2,43,458.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(19,323.00) |
|
Adjustments for other financial assets, current |
(1,00,588.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
21,900.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,89,497.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(969.00) |
|
Adjustments for provisions, non-current |
13,759.00 |
|
Adjustments for other financial liabilities, current |
39,799.00 |
|
Adjustments for other financial liabilities, non-current |
(9,095.00) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
882.00 |
|
Adjustments for interest income |
17,882.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
9,893.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
6,97,441.00 |
|
Net cash flows from (used in)
operations |
8,32,708.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
35,148.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
7,97,560.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
0.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
42,242.00 |
|
Purchase of property, plant and equipment |
3,92,256.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
882.00 |
|
Interest received |
10,055.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(3,994.00) |
|
Net cash flows from (used in)
investing activities |
(3,43,071.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
3,41,627.00 |
|
Payments of lease liabilities |
40,114.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
77,265.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(4,59,006.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(4,517.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(4,517.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
29,158.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
24,641.00 |