Integrated Filing — IndAS



General information about company

Scrip Code 504614
NSE Symbol SARDAEN
MSEI Symbol NOTLISTED
ISIN INE385C01021
Name of company Sarda Energy & Minerals 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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-01-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 07-02-2026   11:30:00
End date and time of board meeting 07-02-2026   15:00:00
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? No
No default on loans and debts durng the quarter



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 91,762.00 3,31,696.00
Other income 9,985.00 23,872.00
Total income 1,01,747.00 3,55,568.00
2 Expenses
(a) Cost of materials consumed 53,271.00 1,64,160.00
(b) Purchases of stock-in-trade 882.00 6,458.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,183.00) 1,703.00
(d) Employee benefit expense 4,652.00 12,471.00
(e) Finance costs 3,436.00 10,348.00
(f) Depreciation, depletion and amortisation expense 5,243.00 15,496.00
(f) Other Expenses
1 Other Expenses 13,325.00 40,262.00
Total other expenses 13,325.00 40,262.00
Total expenses 79,626.00 2,50,898.00
3 Total profit before exceptional items and tax 22,121.00 1,04,670.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 22,121.00 1,04,670.00
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 5,812.00 25,788.00
9 Total tax expenses 5,812.00 25,788.00
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 16,309.00 78,882.00
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 16,309.00 78,882.00
17 Other comprehensive income net of taxes 228.00 111.00
18 Total Comprehensive Income for the period 16,537.00 78,993.00
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 3,524.00 3,524.00
Face value of equity share capital 1 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 4.63 22.39
Diluted earnings (loss) per share from continuing operations 4.63 22.39
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 4.63 22.39
Diluted earnings (loss) per share from continuing and discontinued operations 4.63 22.39
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) NOTES:- 1) The above results have been reviewed by the Audit committee and approved by the Board of Directors of the company in its meeting held on 7th February 2026. 2) These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (lnd AS) as prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 3) On August 21, 2024, the Company completed acquisition of SKS Power Generation (Chhattisgarh) Limited (‘SKS’) pursuant to the Resolution Plan (‘RP’) as approved by the National Company Law Tribunal vide its order dated August 13, 2024, under the Insolvency and Bankruptcy Code, 2016 (‘IBC’). Further, pursuant to the RP, the Company amalgamated SKS with itself w.e.f. Appointed Date of September 1, 2024. Approval of our Resolution Plan was challenged by unsuccessful resolution applicants in the hon'ble Supreme Court, following rejection of their appeal in the NCLAT. Supreme court has heard the appeals and reserved for order. Results of nine-month period are not comparable with the previous period. 4)With effect from November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. However, the corresponding Rules under these New Labour Codes are yet to be notified. The Company has estimated and recorded past service cost which is not material based on the best available information and in consultation with external experts. The Company continues to monitor the developments and will take this into consideration as and when further clarifications and rules are notified. 5)The other income includes interest, share of profit / (loss) in LLP and effect of change in fair value of market investments. 6)The figures for the corresponding previous periods have been regrouped, wherever necessary, to make them comparable. 7)The above results are also available on the Company's website - www.seml.co.in and also on the website of BSE and NSE.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Steel 44,900.00 1,47,711.00
2 Ferro Alloys 16,476.00 46,065.00
3 Power 42,018.00 1,76,913.00
4 Unallocated 0.00446 1,323.00
Total Segment Revenue 1,03,840.00 3,72,012.00
Less: Inter segment revenue 12,078.00 40,316.00
Revenue from operations 91,762.00 3,31,696.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel 5,892.00 23,130.00
2 Ferro Alloys 2,707.00 8,032.00
3 Power 11,658.00 70,265.00
4 Unallocated 0.00 0.00
Total Profit before tax 20,257.00 1,01,427.00
i. Finance cost 3,440.00 10,473.00
ii. Other Unallocable Expenditure net off Unallocable income (5,304.00) (13,716.00)
Profit before tax 22,121.00 1,04,670.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel 1,11,150.00 1,11,150.00
2 Ferro Alloys 20,751.00 20,751.00
3 Power 3,80,215.00 3,80,215.00
4 Unallocated 0.00 0.00
Total Segment Asset 5,12,116.00 5,12,116.00
Un-allocable Assets 3,54,602.00 3,54,602.00
Net Segment Asset 8,66,718.00 8,66,718.00
4 Segment Liabilities
Segment Liabilities
1 Steel 16,438.00 16,438.00
2 Ferro Alloys 2,148.00 2,148.00
3 Power 1,69,632.00 1,69,632.00
4 Unallocated 0.00 0.00
Total Segment Liabilities 1,88,218.00 1,88,218.00
Un-allocable Liabilities 22,892.00 22,892.00
Net Segment Liabilities 2,11,110.00 2,11,110.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) NOTES:- 1) The figures for the corresponding previous periods have been regrouped, wherever necessary, to make them comparable.



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 228.00 111.00
Total Amount of items that will not be reclassified to profit and loss 228.00 111.00
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 228.00 111.00