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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-02-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 14-02-2026   11:30:00
End date and time of board meeting 14-02-2026   13:00:00
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



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 33,077.83 1,05,811.64
Other income 230.20 555.33
Total income 33,308.03 1,06,366.97
2 Expenses
(a) Cost of materials consumed 30,157.20 92,712.94
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,855.41) (7,841.08)
(d) Employee benefit expense 1,720.88 5,086.72
(e) Finance costs 1,437.03 4,129.78
(f) Depreciation, depletion and amortisation expense 649.71 1,935.73
(f) Other Expenses
1 Other Expenses 2,405.53 6,020.51
Total other expenses 2,405.53 6,020.51
Total expenses 32,514.94 1,02,044.60
3 Total profit before exceptional items and tax 793.09 4,322.37
4 Exceptional items 0.00 0.00
5 Total profit before tax 793.09 4,322.37
6 Tax expense
7 Current tax 253.75 1,299.70
8 Deferred tax (111.72) (106.75)
9 Total tax expenses 142.03 1,192.95
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 651.06 3,129.42
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 651.06 3,129.42
17 Other comprehensive income net of taxes (33.73) 117.06
18 Total Comprehensive Income for the period 617.33 3,246.48
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 541.51 2,970.69
Total profit or loss, attributable to non-controlling interests 109.55 158.73
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 507.78 3,087.75
Total comprehensive income for the period attributable to owners of parent non-controlling interests 109.55 158.73
21 Details of equity share capital
Paid-up equity share capital 17,479.50 17,479.50
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 0.04 0.18
Diluted earnings (loss) per share from continuing operations 0.04 0.18
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 0.04 0.18
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.18
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 Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes: 1. The above unaudited consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 14-Feb-2026.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. 2. These unaudited consolidated financial results are prepared in accordance with the Indian Accounting Standards (IND AS) as prescribedunder 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. 3. 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). 4. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and disclosed the incremental impact of these changes on the basis of legal opinion obtained and the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The incremental impact consisting of gratuity of Rs. 2.64 lakhs and long-term compensated absences of Rs. 0.25 lakhs primarily arises due to change in wage definition in Profit & Loss a/c. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 5. The Company allotted 8,61,80,000 warrants on April 30, 2024 on a preferential basis. The 18-month exercise period expired on October29, 2025. All warrants held by Promoters were exercised and converted into equity shares. In respect of 3,25,00,000 warrants held by Non-Promoters that remained unexercised, 25% of the issue price aggregating to Rs. 1,170 lakhs has been forfeited in accordance with the terms of issue. 6. Figures for the previous periods / year have been regrouped, wherever necessary, to confirm to the current period's classification. 7. The unaudited consolidated financial results for the quarter and nine month ended 31 Dec, 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 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 Steel Structures 21,117.72 64,605.08
2 EPC Projects 12,050.90 42,796.02
Total Segment Revenue 33,168.62 1,07,401.10
Less: Inter segment revenue 90.79 1,589.46
Revenue from operations 33,077.83 1,05,811.64
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Structures 2,065.44 7,083.24
2 EPC Projects 676.28 2,966.71
Total Profit before tax 2,741.72 10,049.95
i. Finance cost 1,437.03 4,129.78
ii. Other Unallocable Expenditure net off Unallocable income 511.60 1,597.80
Profit before tax 793.09 4,322.37
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Structures 88,256.63 88,256.63
2 EPC Projects 79,419.25 79,419.25
Total Segment Asset 1,67,675.88 1,67,675.88
Un-allocable Assets 31,757.42 31,757.42
Net Segment Asset 1,99,433.30 1,99,433.30
4 Segment Liabilities
Segment Liabilities
1 Steel Structures 29,422.71 29,422.71
2 EPC Projects 47,480.11 47,480.11
Total Segment Liabilities 76,902.82 76,902.82
Un-allocable Liabilities 38,332.66 38,332.66
Net Segment Liabilities 1,15,235.48 1,15,235.48
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 Remeasurements of the defined benefit plans (26.44) 123.38
Total Amount of items that will not be reclassified to profit and loss (26.44) 123.38
2 Income tax relating to items that will not be reclassified to profit or loss 7.29 6.32
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 (33.73) 117.06