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 |
15-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
08-05-2026 |
| 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 |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Geographical |
| Description of single segment |
|
| Start date and time of board meeting |
15-05-2026 14:45:00 |
| End date and time of board meeting |
15-05-2026 16:00:00 |
| 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 |
Statement on impact of audit qualification |
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 |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
30,81,349.00 |
1,10,81,084.00 |
|
Other income |
35,166.00 |
89,418.00 |
|
Total income |
31,16,515.00 |
1,11,70,502.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
12,04,080.00 |
44,44,329.00 |
| (b) |
Purchases of stock-in-trade |
40,483.00 |
5,50,739.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
2,51,494.00 |
5,13,128.00 |
| (d) |
Employee benefit expense |
2,66,995.00 |
11,40,564.00 |
| (e) |
Finance costs |
53,204.00 |
2,15,815.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,57,719.00 |
5,98,768.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
8,77,424.00 |
32,32,325.00 |
|
Total other expenses |
8,77,424.00 |
32,32,325.00 |
|
Total expenses |
28,51,399.00 |
1,06,95,668.00 |
| 3 |
Total profit before exceptional items and tax |
2,65,116.00 |
4,74,834.00 |
| 4 |
Exceptional items |
(32,978.00) |
(66,822.00) |
| 5 |
Total profit before tax |
2,32,138.00 |
4,08,012.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
68,611.00 |
1,39,947.00 |
| 8 |
Deferred tax |
(1,978.00) |
(26,676.00) |
| 9 |
Total tax expenses |
66,633.00 |
1,13,271.00 |
| 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 |
1,65,505.00 |
2,94,741.00 |
| 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 |
18,042.00 |
42,539.00 |
| 16 |
Total profit (loss) for period |
1,83,547.00 |
3,37,280.00 |
| 17 |
Other comprehensive income net of taxes |
33,895.00 |
6,085.00 |
| 18 |
Total Comprehensive Income for the period |
2,17,442.00 |
3,43,365.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
1,83,547.00 |
3,37,280.00 |
|
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 |
2,17,442.00 |
3,43,365.00 |
|
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 |
|
56,22,536.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
4.44 |
8.17 |
|
Diluted earnings (loss) per share from continuing operations |
4.44 |
8.17 |
| 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 |
4.44 |
8.17 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.44 |
8.17 |
| 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
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 |
64,70,970.00 |
|
Capital work-in-progress |
10,55,169.00 |
|
Investment property |
93.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
11,27,853.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
3,82,533.00 |
|
Non-current financial assets |
|
|
Non-current investments |
51,392.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
1,160.00 |
|
Other non-current financial assets |
|
| 1 |
other financial assets |
1,74,463.00 |
|
Total of other non-current financial assets |
1,74,463.00 |
|
Total non-current financial assets |
2,27,015.00 |
|
Deferred tax assets (net) |
47,643.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
2,51,601.00 |
| 2 |
inventories |
4,34,761.00 |
|
Total of other non-current assets |
6,86,362.00 |
|
Total non-current assets |
99,97,638.00 |
| 2 |
Current assets |
|
|
Inventories |
23,55,328.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
6,50,674.00 |
|
Cash and cash equivalents |
2,866.00 |
|
Bank balance other than cash and cash equivalents |
70,385.00 |
|
Loans, current |
2,091.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,45,542.00 |
|
Total current financial assets |
8,71,558.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
3,64,638.00 |
|
Total of other current assets |
3,64,638.00 |
|
Total current assets |
35,91,524.00 |
| 3 |
Non-current assets classified as held for sale |
449.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
1,35,89,611.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
4,13,053.00 |
|
Other equity |
56,22,535.00 |
|
Total equity attributable to owners of parent |
60,35,588.00 |
|
Non controlling interest |
1.00 |
|
Total equity |
60,35,589.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
16,75,567.00 |
|
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 |
593.00 |
|
Total Trade payable |
593.00 |
|
Other non-current financial liabilities |
|
| 1 |
Other non-current financial liabilities |
1,69,717.00 |
|
Total of other non-current financial liabilities |
1,69,717.00 |
|
Total non-current financial liabilities |
18,45,877.00 |
|
Provisions, non-current |
6,15,616.00 |
|
Deferred tax liabilities (net) |
6,80,623.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
49,857.00 |
|
Total of other non-current liabilities |
49,857.00 |
|
Total non-current liabilities |
31,91,973.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
15,17,204.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
64,610.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
10,24,037.00 |
|
Total Trade payable |
10,88,647.00 |
|
Other current financial liabilities |
|
| 1 |
Other current financial liabilities |
11,55,733.00 |
|
Total of other current financial liabilities |
11,55,733.00 |
|
Total current financial liabilities |
37,61,584.00 |
|
Other current liabilities |
3,86,094.00 |
| 1 |
Other current liabilities |
3,86,094.00 |
|
Total of other current liabilities |
3,86,094.00 |
|
Provisions, current |
1,53,670.00 |
|
Current tax liabilities (Net) |
60,701.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
43,62,049.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
75,54,022.00 |
|
Total equity and liabilites |
1,35,89,611.00 |
|
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 |
Audited |
Audited |
| 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 |
8,76,723.00 |
31,87,259.00 |
| 2 |
Durgapur Steel Plant |
3,24,913.00 |
11,57,991.00 |
| 3 |
Rourkela Steel Plant |
7,47,405.00 |
25,85,891.00 |
| 4 |
Bokaro Steel Plant |
8,51,760.00 |
27,40,702.00 |
| 5 |
IISCO Steel Plant |
3,66,342.00 |
13,06,488.00 |
| 6 |
Alloy Steel Plant |
32,255.00 |
1,23,523.00 |
| 7 |
Salem Steel Plant |
51,404.00 |
2,02,297.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
9,367.00 |
25,943.00 |
| 9 |
Others |
89,020.00 |
6,96,533.00 |
|
Total Segment Revenue |
33,49,189.00 |
1,20,26,627.00 |
|
Less: Inter segment revenue |
2,67,840.00 |
9,45,543.00 |
|
Revenue from operations |
30,81,349.00 |
1,10,81,084.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Bhilai Steel Plant |
1,00,235.00 |
2,83,215.00 |
| 2 |
Durgapur Steel Plant |
30,747.00 |
47,506.00 |
| 3 |
Rourkela Steel Plant |
63,790.00 |
1,60,866.00 |
| 4 |
Bokaro Steel Plant |
91,079.00 |
1,41,515.00 |
| 5 |
IISCO Steel Plant |
44,560.00 |
98,222.00 |
| 6 |
Alloy Steel Plant |
(99.00) |
(267.00) |
| 7 |
Salem Steel Plant |
(1,290.00) |
(21,769.00) |
| 8 |
Visvesaraya Iron & Steel Plant |
(906.00) |
(4,133.00) |
| 9 |
Others |
13,377.00 |
28,033.00 |
|
Total Profit before tax |
3,41,493.00 |
7,33,188.00 |
|
i. Finance cost |
53,200.00 |
2,15,815.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
32,978.00 |
66,822.00 |
|
Profit before tax |
2,55,315.00 |
4,50,551.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Bhilai Steel Plant |
33,87,887.00 |
33,87,887.00 |
| 2 |
Durgapur Steel Plant |
9,75,304.00 |
9,75,304.00 |
| 3 |
Rourkela Steel Plant |
28,10,417.00 |
28,10,417.00 |
| 4 |
Bokaro Steel Plant |
24,65,670.00 |
24,65,670.00 |
| 5 |
IISCO Steel Plant |
16,33,590.00 |
16,33,590.00 |
| 6 |
Alloy Steel Plant |
84,181.00 |
84,181.00 |
| 7 |
Salem Steel Plant |
2,59,223.00 |
2,59,223.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
27,761.00 |
27,761.00 |
| 9 |
Others |
17,11,156.00 |
17,11,156.00 |
|
Total Segment Asset |
1,33,55,189.00 |
1,33,55,189.00 |
|
Un-allocable Assets |
2,34,422.00 |
2,34,422.00 |
|
Net Segment Asset |
1,35,89,611.00 |
1,35,89,611.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Bhilai Steel Plant |
10,04,059.00 |
10,04,059.00 |
| 2 |
Durgapur Steel Plant |
3,74,440.00 |
3,74,440.00 |
| 3 |
Rourkela Steel Plant |
10,04,339.00 |
10,04,339.00 |
| 4 |
Bokaro Steel Plant |
7,76,943.00 |
7,76,943.00 |
| 5 |
IISCO Steel Plant |
1,71,068.00 |
1,71,068.00 |
| 6 |
Alloy Steel Plant |
35,896.00 |
35,896.00 |
| 7 |
Salem Steel Plant |
60,986.00 |
60,986.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
13,911.00 |
13,911.00 |
| 9 |
Others |
12,49,371.00 |
12,49,371.00 |
|
Total Segment Liabilities |
46,91,013.00 |
46,91,013.00 |
|
Un-allocable Liabilities |
28,63,009.00 |
28,63,009.00 |
|
Net Segment Liabilities |
75,54,022.00 |
75,54,022.00 |
|
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 |
Audited |
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 |
Items that will not be reclassified to profit or loss |
34,430.00 |
(6,611.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
34,430.00 |
(6,611.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
6,488.00 |
(3,248.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
5,953.00 |
9,448.00 |
|
Total Amount of items that will be reclassified to profit and loss |
5,953.00 |
9,448.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
33,895.00 |
6,085.00 |
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 |
4,08,012.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,15,815.00 |
|
Adjustments for decrease (increase) in inventories |
5,71,783.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
1,11,163.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(34,223.00) |
|
Adjustments for other financial assets, current |
(65,368.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
38,248.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
5,98,768.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(1,568.00) |
|
Adjustments for provisions, non-current |
4,973.00 |
|
Adjustments for other financial liabilities, current |
1,32,481.00 |
|
Adjustments for other financial liabilities, non-current |
26,341.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
902.00 |
|
Adjustments for interest income |
37,274.00 |
|
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 |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
4,090.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
15,64,327.00 |
|
Net cash flows from (used in)
operations |
19,72,339.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
68,409.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
19,03,930.00 |
|
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 |
66,112.00 |
|
Purchase of property, plant and equipment |
8,75,807.00 |
|
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 |
0.00 |
|
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 |
902.00 |
|
Interest received |
21,683.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(2,813.00) |
|
Net cash flows from (used in)
investing activities |
(7,89,923.00) |
|
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 |
1,12,500.00 |
|
Repayments of borrowings |
9,31,099.00 |
|
Payments of lease liabilities |
1,10,164.00 |
|
Dividends paid |
66,088.00 |
|
Interest paid |
1,45,448.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(11,40,299.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(26,292.00) |
|
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 |
(26,292.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
29,158.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
2,866.00 |
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 |
Statement on impact of audit qualification |
| Auditor's opinion |
Qualified 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 |
|
| 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 |
J N Gupta & Co LLP |
Yes |
31-01-2029 |
| 2 |
S P A R K & Associates Chartered Accountants LLP |
Yes |
31-03-2029 |
| 3 |
Vinod Singhal & Co. LLP |
Yes |
31-10-2027 |
| 4 |
APT & CO. LLP |
Yes |
30-04-2027 |
Financial details
Amount in (Lakhs)
| Sr. |
Particulars |
Audited Figures (as reported before adjusting for qualifications) |
Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 |
Turnover / Total income |
1,11,70,502.00 |
1,11,70,502.00 |
| 2 |
Total Expenditure |
1,06,95,668.00 |
1,06,95,668.00 |
| 3 |
Net Profit/(Loss) |
3,37,280.00 |
3,37,280.00 |
| 4 |
Earnings Per Share |
8.17 |
8.17 |
| 5 |
Total Assets |
1,35,89,611.00 |
1,35,89,611.00 |
| 6 |
Total Liabilities |
75,54,022.00 |
75,54,022.00 |
| 7 |
Net Worth |
60,35,589.00 |
60,35,589.00 |
Audit qualification
Amount in (Lakhs)
| Sr. |
Details of Audit Qualification |
Type of Audit Qualification |
Frequency of qualification |
For Audit Qualification(s) where the impact is quantified by the auditor |
For Audit Qualification(s) where the impact is not quantified by the auditor |
| Management's Views |
(i) Management's estimation on the impact of audit qualification |
(ii) If management is unable to estimate the impact, reasons for the same |
Auditors' Comments on (i) or (ii) above |
Signatories detail
| Name of CEO / Managing director |
Dr. Ashok Kumar Panda |
| Name of CFO |
Dr. Ashok Kumar Panda |
| Name of audit committee chairman |
Pranoy Roy |
| Name of statutory auditor |
J N GUPTA & CO LLP |
| Name of other signatory, if any, with designation |
|
| Place |
NEW DELHI |
| Date |
15-05-2026 |