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 |
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 |
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 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
27,37,142.00 |
79,99,735.00 |
|
Other income |
17,451.00 |
54,252.00 |
|
Total income |
27,54,593.00 |
80,53,987.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
11,23,998.00 |
32,40,249.00 |
| (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 |
1,68,440.00 |
2,61,634.00 |
| (d) |
Employee benefit expense |
2,84,543.00 |
8,73,569.00 |
| (e) |
Finance costs |
54,723.00 |
1,62,611.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,51,552.00 |
4,41,049.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
7,86,230.00 |
23,54,901.00 |
|
Total other expenses |
7,86,230.00 |
23,54,901.00 |
|
Total expenses |
27,13,986.00 |
78,44,269.00 |
| 3 |
Total profit before exceptional items and tax |
40,607.00 |
2,09,718.00 |
| 4 |
Exceptional items |
0.00 |
(33,844.00) |
| 5 |
Total profit before tax |
40,607.00 |
1,75,874.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
23,059.00 |
71,336.00 |
| 8 |
Deferred tax |
(12,486.00) |
(24,698.00) |
| 9 |
Total tax expenses |
10,573.00 |
46,638.00 |
| 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 |
30,034.00 |
1,29,236.00 |
| 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 |
7,369.00 |
24,497.00 |
| 16 |
Total profit (loss) for period |
37,403.00 |
1,53,733.00 |
| 17 |
Other comprehensive income net of taxes |
(18,166.00) |
(27,810.00) |
| 18 |
Total Comprehensive Income for the period |
19,237.00 |
1,25,923.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
37,403.00 |
1,53,733.00 |
|
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 |
19,237.00 |
1,25,923.00 |
|
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 |
0.91 |
3.72 |
|
Diluted earnings (loss) per share from continuing operations |
0.91 |
3.72 |
| 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 |
0.91 |
3.72 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0.91 |
3.72 |
| 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
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 |
Consolidated |
Consolidated |
| 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 |
2,10,196.00 |
6,07,513.00 |
|
Total Segment Revenue |
29,62,295.00 |
86,77,438.00 |
|
Less: Inter segment revenue |
2,25,153.00 |
6,77,703.00 |
|
Revenue from operations |
27,37,142.00 |
79,99,735.00 |
| 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 |
5,205.00 |
19,787.00 |
|
Total Profit before tax |
1,02,699.00 |
3,96,826.00 |
|
i. Finance cost |
54,723.00 |
1,62,611.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
33,844.00 |
|
Profit before tax |
47,976.00 |
2,00,371.00 |
| 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 |
15,30,726.00 |
15,30,726.00 |
|
Total Segment Asset |
1,32,44,369.00 |
1,32,44,369.00 |
|
Un-allocable Assets |
2,83,317.00 |
2,83,317.00 |
|
Net Segment Asset |
1,35,27,686.00 |
1,35,27,686.00 |
| 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 |
11,09,412.00 |
11,09,412.00 |
|
Total Segment Liabilities |
44,96,836.00 |
44,96,836.00 |
|
Un-allocable Liabilities |
31,83,831.00 |
31,83,831.00 |
|
Net Segment Liabilities |
76,80,667.00 |
76,80,667.00 |
|
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 |
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 |
(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 |
|
| 1 |
items that will be reclassified to profit or loss |
(354.00) |
3,495.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(354.00) |
3,495.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(18,166.00) |
(27,810.00) |