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 |
30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
20-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Geographical |
| Description of single segment |
|
| Start date and time of board meeting |
30-01-2026 15:45:00 |
| End date and time of board meeting |
30-01-2026 17:20:00 |
| 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 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
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
27,37,139.00 |
79,99,679.00 |
|
Other income |
33,139.00 |
79,528.00 |
|
Total income |
27,70,278.00 |
80,79,207.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
11,22,353.00 |
32,33,960.00 |
| (b) |
Purchases of stock-in-trade |
1,44,500.00 |
5,10,256.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
1,68,550.00 |
2,63,416.00 |
| (d) |
Employee benefit expense |
2,84,270.00 |
8,72,549.00 |
| (e) |
Finance costs |
54,722.00 |
1,62,610.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,51,503.00 |
4,40,908.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
7,87,627.00 |
23,60,646.00 |
|
Total other expenses |
7,87,627.00 |
23,60,646.00 |
|
Total expenses |
27,13,525.00 |
78,44,345.00 |
| 3 |
Total profit before exceptional items and tax |
56,753.00 |
2,34,862.00 |
| 4 |
Exceptional items |
0.00 |
(33,844.00) |
| 5 |
Total profit before tax |
56,753.00 |
2,01,018.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
23,123.00 |
71,156.00 |
| 8 |
Deferred tax |
(10,540.00) |
(25,535.00) |
| 9 |
Total tax expenses |
12,583.00 |
45,621.00 |
| 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 |
44,170.00 |
1,55,397.00 |
| 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 |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
44,170.00 |
1,55,397.00 |
| 17 |
Other comprehensive income net of taxes |
(17,812.00) |
(31,305.00) |
| 18 |
Total Comprehensive Income for the period |
26,358.00 |
1,24,092.00 |
| 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 |
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 |
1.07 |
3.76 |
|
Diluted earnings (loss) per share from continuing operations |
1.07 |
3.76 |
| 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 |
1.07 |
3.76 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.07 |
3.76 |
| 24 |
Debt equity ratio |
0.6200 |
0.6200 |
| 25 |
Debt service coverage ratio |
2.3500 |
3.0300 |
| 26 |
Interest service coverage ratio |
1.7800 |
2.100 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Bhilai Steel Plant |
7,93,328.00 |
23,10,536.00 |
| 2 |
Durgapur Steel Plant |
2,90,344.00 |
8,33,078.00 |
| 3 |
Rourkela Steel Plant |
6,16,504.00 |
18,38,486.00 |
| 4 |
Bokaro Steel Plant |
6,42,727.00 |
18,88,942.00 |
| 5 |
IISCO Steel Plant |
3,29,345.00 |
9,40,146.00 |
| 6 |
Alloy Steel Plant |
25,442.00 |
91,268.00 |
| 7 |
Salem Steel Plant |
48,838.00 |
1,50,893.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
5,571.00 |
16,576.00 |
| 9 |
Others |
2,10,193.00 |
6,07,457.00 |
|
Total Segment Revenue |
29,62,292.00 |
86,77,382.00 |
|
Less: Inter segment revenue |
2,25,153.00 |
6,77,703.00 |
|
Revenue from operations |
27,37,139.00 |
79,99,679.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Bhilai Steel Plant |
56,253.00 |
1,82,980.00 |
| 2 |
Durgapur Steel Plant |
780.00 |
16,759.00 |
| 3 |
Rourkela Steel Plant |
26,413.00 |
97,076.00 |
| 4 |
Bokaro Steel Plant |
6,438.00 |
50,436.00 |
| 5 |
IISCO Steel Plant |
15,164.00 |
53,662.00 |
| 6 |
Alloy Steel Plant |
(97.00) |
(168.00) |
| 7 |
Salem Steel Plant |
(6,208.00) |
(20,479.00) |
| 8 |
Visvesaraya Iron & Steel Plant |
(1,249.00) |
(3,227.00) |
| 9 |
Others |
13,981.00 |
20,433.00 |
|
Total Profit before tax |
1,11,475.00 |
3,97,472.00 |
|
i. Finance cost |
54,722.00 |
1,62,610.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
33,844.00 |
|
Profit before tax |
56,753.00 |
2,01,018.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Bhilai Steel Plant |
34,53,786.00 |
34,53,786.00 |
| 2 |
Durgapur Steel Plant |
9,47,298.00 |
9,47,298.00 |
| 3 |
Rourkela Steel Plant |
28,05,197.00 |
28,05,197.00 |
| 4 |
Bokaro Steel Plant |
25,59,280.00 |
25,59,280.00 |
| 5 |
IISCO Steel Plant |
15,84,277.00 |
15,84,277.00 |
| 6 |
Alloy Steel Plant |
84,319.00 |
84,319.00 |
| 7 |
Salem Steel Plant |
2,53,646.00 |
2,53,646.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
25,840.00 |
25,840.00 |
| 9 |
Others |
12,88,969.00 |
12,88,969.00 |
|
Total Segment Asset |
1,30,02,612.00 |
1,30,02,612.00 |
|
Un-allocable Assets |
2,83,317.00 |
2,83,317.00 |
|
Net Segment Asset |
1,32,85,929.00 |
1,32,85,929.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Bhilai Steel Plant |
10,08,937.00 |
10,08,937.00 |
| 2 |
Durgapur Steel Plant |
3,78,531.00 |
3,78,531.00 |
| 3 |
Rourkela Steel Plant |
9,79,870.00 |
9,79,870.00 |
| 4 |
Bokaro Steel Plant |
7,57,308.00 |
7,57,308.00 |
| 5 |
IISCO Steel Plant |
1,61,638.00 |
1,61,638.00 |
| 6 |
Alloy Steel Plant |
37,398.00 |
37,398.00 |
| 7 |
Salem Steel Plant |
50,027.00 |
50,027.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
13,715.00 |
13,715.00 |
| 9 |
Others |
10,91,029.00 |
10,91,029.00 |
|
Total Segment Liabilities |
44,78,453.00 |
44,78,453.00 |
|
Un-allocable Liabilities |
31,83,831.00 |
31,83,831.00 |
|
Net Segment Liabilities |
76,62,284.00 |
76,62,284.00 |
|
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
|
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 |
(22,981.00) |
(41,041.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(22,981.00) |
(41,041.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(5,169.00) |
(9,736.00) |
| 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 |
(17,812.00) |
(31,305.00) |
Format for Disclosing Outstanding Default on Loans and Debt Securities
Amount in (Lakhs)
<
| Sr. No. |
Particulars |
Amount |
Remarks |
| 1. |
Loans / revolving facilities like cash credit
from banks / financial institutions |
| A |
Total amount outstanding as on date |
10,73,340.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 2. |
Unlisted debt securities i.e. NCDs and NCRPS
|
| A |
Total amount outstanding as on date |
0.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 3. |
Total financial indebtedness of the listed entity including short-term
and long-term debt |
24,85,162.00 |
|