Integrated Filing — IndAS
General information about company
| Scrip Code |
504918 |
| NSE Symbol |
SANDUMA |
| MSEI Symbol |
NA |
| ISIN |
INE149K01016 |
| Name of company |
SANDUR MANGANESE & IRON ORES 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 |
07-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
04-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth 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 |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
07-05-2026 14:00:00 |
| End date and time of board meeting |
07-05-2026 17:30:00 |
| 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 |
Declaration of unmodified opinion |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,51,139.00 |
5,08,842.00 |
|
Other income |
1,950.00 |
7,457.00 |
|
Total income |
1,53,089.00 |
5,16,299.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
56,491.00 |
2,04,547.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
6,215.00 |
8,791.00 |
| (d) |
Employee benefit expense |
9,088.00 |
31,174.00 |
| (e) |
Finance costs |
5,538.00 |
21,224.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
5,375.00 |
21,182.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
40,693.00 |
1,43,405.00 |
|
Total other expenses |
40,693.00 |
1,43,405.00 |
|
Total expenses |
1,23,400.00 |
4,30,323.00 |
| 3 |
Total profit before exceptional items and tax |
29,689.00 |
85,976.00 |
| 4 |
Exceptional items |
0.00 |
(3,227.00) |
| 5 |
Total profit before tax |
29,689.00 |
82,749.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
6,882.00 |
18,586.00 |
| 8 |
Deferred tax |
(842.00) |
(1,713.00) |
| 9 |
Total tax expenses |
6,040.00 |
16,873.00 |
| 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 |
23,649.00 |
65,876.00 |
| 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 |
(21.00) |
(69.00) |
| 16 |
Total profit (loss) for period |
23,628.00 |
65,807.00 |
| 17 |
Other comprehensive income net of taxes |
(7.00) |
464.00 |
| 18 |
Total Comprehensive Income for the period |
23,621.00 |
66,271.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
23,578.00 |
65,664.00 |
|
Total profit or loss, attributable to non-controlling interests |
50.00 |
143.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
23,570.00 |
66,124.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
51.00 |
147.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
48,610.00 |
48,610.00 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
0.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
4.85 |
13.51 |
|
Diluted earnings (loss) per share from continuing operations |
4.85 |
13.51 |
| 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 |
4.85 |
13.51 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.85 |
13.51 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
2,87,815.00 |
|
Capital work-in-progress |
14,246.00 |
|
Investment property |
4,001.00 |
|
Goodwill |
34,036.00 |
|
Other intangible assets |
4,155.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
10,625.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
10,921.00 |
|
Total of other non-current financial assets |
10,921.00 |
|
Total non-current financial assets |
21,546.00 |
|
Deferred tax assets (net) |
367.00 |
|
Other non-current assets |
|
| 1 |
Non current tax assets |
1,941.00 |
| 2 |
Other non-current assets |
3,298.00 |
|
Total of other non-current assets |
5,239.00 |
|
Total non-current assets |
3,71,405.00 |
| 2 |
Current assets |
|
|
Inventories |
87,248.00 |
|
Current financial asset |
|
|
Current investments |
17,453.00 |
|
Trade receivables, current |
43,791.00 |
|
Cash and cash equivalents |
5,299.00 |
|
Bank balance other than cash and cash equivalents |
3,494.00 |
|
Loans, current |
138.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
9,877.00 |
|
Total current financial assets |
80,052.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
12,866.00 |
|
Total of other current assets |
12,866.00 |
|
Total current assets |
1,80,166.00 |
| 3 |
Non-current assets classified as held for sale |
1,136.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
5,52,707.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
48,610.00 |
|
Other equity |
2,76,758.00 |
|
Total equity attributable to owners of parent |
3,25,368.00 |
|
Non controlling interest |
1,611.00 |
|
Total equity |
3,26,979.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
57,822.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
125.00 |
| 2 |
Other financial liabilities |
458.00 |
|
Total of other non-current financial liabilities |
583.00 |
|
Total non-current financial liabilities |
58,405.00 |
|
Provisions, non-current |
2,588.00 |
|
Deferred tax liabilities (net) |
6,620.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
1,814.00 |
|
Total of other non-current liabilities |
1,814.00 |
|
Total non-current liabilities |
69,427.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
41,657.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
17,447.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
67,783.00 |
|
Total Trade payable |
85,230.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
7,244.00 |
| 2 |
Lease liabilities |
332.00 |
|
Total of other current financial liabilities |
7,576.00 |
|
Total current financial liabilities |
1,34,463.00 |
|
Other current liabilities |
17,233.00 |
| 1 |
Other current liabilities |
17,233.00 |
|
Total of other current liabilities |
17,233.00 |
|
Provisions, current |
3,508.00 |
|
Current tax liabilities (Net) |
1,097.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,56,301.00 |
| 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 |
2,25,728.00 |
|
Total equity and liabilites |
5,52,707.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Unaudited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Mining |
56,176.00 |
1,65,666.00 |
| 2 |
Ferroalloys |
12,379.00 |
37,714.00 |
| 3 |
Coke and energy |
3,240.00 |
14,183.00 |
| 4 |
Steel |
85,974.00 |
3,14,109.00 |
| 5 |
Unallocable |
0.0008 |
0.00292 |
|
Total Segment Revenue |
1,57,849.00 |
5,31,964.00 |
|
Less: Inter segment revenue |
6,710.00 |
23,122.00 |
|
Revenue from operations |
1,51,139.00 |
5,08,842.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Mining |
31,269.00 |
86,274.00 |
| 2 |
Ferroalloys |
372.00 |
1,013.00 |
| 3 |
Coke and energy |
(41.00) |
1,040.00 |
| 4 |
Steel |
6,250.00 |
20,233.00 |
| 5 |
Unallocable |
0.00 |
0.00 |
|
Total Profit before tax |
37,850.00 |
1,08,560.00 |
|
i. Finance cost |
5,538.00 |
21,224.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
2,644.00 |
4,656.00 |
|
Profit before tax |
29,668.00 |
82,680.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Mining |
34,194.00 |
34,194.00 |
| 2 |
Ferroalloys |
20,294.00 |
20,294.00 |
| 3 |
Coke and energy |
45,926.00 |
45,926.00 |
| 4 |
Steel |
3,66,804.00 |
3,66,804.00 |
| 5 |
Unallocable |
0.00 |
0.00 |
|
Total Segment Asset |
4,67,218.00 |
4,67,218.00 |
|
Un-allocable Assets |
85,489.00 |
85,489.00 |
|
Net Segment Asset |
5,52,707.00 |
5,52,707.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Mining |
26,080.00 |
26,080.00 |
| 2 |
Ferroalloys |
2,989.00 |
2,989.00 |
| 3 |
Coke and energy |
887.00 |
887.00 |
| 4 |
Steel |
1,58,560.00 |
1,58,560.00 |
| 5 |
Unallocable |
0.00 |
0.00 |
|
Total Segment Liabilities |
1,88,516.00 |
1,88,516.00 |
|
Un-allocable Liabilities |
37,212.00 |
37,212.00 |
|
Net Segment Liabilities |
2,25,728.00 |
2,25,728.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| 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 |
Remeasurement of post-employment benefit obligations |
(41.00) |
490.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(41.00) |
490.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(34.00) |
26.00 |
| 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 |
(7.00) |
464.00 |
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 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
82,749.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
0.00 |
|
Adjustments for decrease (increase) in inventories |
7,944.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(6,325.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(8,148.00) |
|
Adjustments for decrease (increase) in other non-current assets |
(75.00) |
|
Adjustments for other financial assets, non-current |
96.00 |
|
Adjustments for other financial assets, current |
683.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
11,023.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
3,582.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
21,182.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
1,049.00 |
|
Adjustments for provisions, non-current |
(679.00) |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
171.00 |
|
Adjustments for unrealised foreign exchange losses gains |
111.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
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 |
(997.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(299.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
29,318.00 |
|
Net cash flows from (used in)
operations |
1,12,067.00 |
|
Dividends received |
(1.00) |
|
Interest paid |
(21,224.00) |
|
Interest received |
(5,809.00) |
|
Income taxes paid (refund) |
13,209.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,14,272.00 |
|
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 |
7.00 |
|
Purchase of property, plant and equipment |
15,501.00 |
|
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 |
14,283.00 |
|
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 |
1.00 |
|
Interest received |
3,115.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
66.00 |
|
Net cash flows from (used in)
investing activities |
1,971.00 |
|
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 |
89,393.00 |
|
Payments of lease liabilities |
412.00 |
|
Dividends paid |
2,027.00 |
|
Interest paid |
20,513.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(1,12,345.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
3,898.00 |
|
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 |
3,898.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,401.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
5,299.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
M/s. Deloitte Haskins & Sells |
Yes |
30-04-2028 |