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 |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
24-07-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
20-07-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
First 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 |
|
| Segment Reporting |
Geographical |
| Description of single segment |
|
| Start date and time of board meeting |
24-07-2026 16:00:00 |
| End date and time of board meeting |
24-07-2026 17:00:00 |
| 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? |
Yes |
|
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 |
01-04-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-06-2026 |
30-06-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
26,24,564.00 |
26,24,564.00 |
|
Other income |
20,351.00 |
20,351.00 |
|
Total income |
26,44,915.00 |
26,44,915.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
12,60,962.00 |
12,60,962.00 |
| (b) |
Purchases of stock-in-trade |
46,005.00 |
46,005.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(2,24,974.00) |
(2,24,974.00) |
| (d) |
Employee benefit expense |
2,93,747.00 |
2,93,747.00 |
| (e) |
Finance costs |
49,298.00 |
49,298.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,55,982.00 |
1,55,982.00 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
8,33,615.00 |
8,33,615.00 |
|
Total other expenses |
8,33,615.00 |
8,33,615.00 |
|
Total expenses |
24,14,635.00 |
24,14,635.00 |
| 3 |
Total profit before exceptional items and tax |
2,30,280.00 |
2,30,280.00 |
| 4 |
Exceptional items |
(14,401.00) |
(14,401.00) |
| 5 |
Total profit before tax |
2,15,879.00 |
2,15,879.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
66,027.00 |
66,027.00 |
| 8 |
Deferred tax |
(13,748.00) |
(13,748.00) |
| 9 |
Total tax expenses |
52,279.00 |
52,279.00 |
| 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 |
1,63,600.00 |
1,63,600.00 |
| 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 |
1,63,600.00 |
1,63,600.00 |
| 17 |
Other comprehensive income net of taxes |
(11,164.00) |
(11,164.00) |
| 18 |
Total Comprehensive Income for the period |
1,52,436.00 |
1,52,436.00 |
| 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 |
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 |
3.96 |
3.96 |
|
Diluted earnings (loss) per share from continuing operations |
3.96 |
3.96 |
| 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 |
3.96 |
3.96 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
3.96 |
3.96 |
| 24 |
Debt equity ratio |
0.5400 |
0.5400 |
| 25 |
Debt service coverage ratio |
1.6600 |
1.6600 |
| 26 |
Interest service coverage ratio |
4.800 |
4.800 |
| 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 |
01-04-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-06-2026 |
30-06-2026 |
| 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 |
Bhilai Steel Plant |
7,48,533.00 |
7,48,533.00 |
| 2 |
Durgapur Steel Plant |
2,73,139.00 |
2,73,139.00 |
| 3 |
Rourkela Steel Plant |
7,26,323.00 |
7,26,323.00 |
| 4 |
Bokaro Steel Plant |
7,20,482.00 |
7,20,482.00 |
| 5 |
IISCO Steel Plant |
2,77,102.00 |
2,77,102.00 |
| 6 |
Alloy Steel Plant |
35,753.00 |
35,753.00 |
| 7 |
Salem Steel Plant |
43,406.00 |
43,406.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
7,602.00 |
7,602.00 |
| 9 |
Others |
77,687.00 |
77,687.00 |
|
Total Segment Revenue |
29,10,027.00 |
29,10,027.00 |
|
Less: Inter segment revenue |
2,85,463.00 |
2,85,463.00 |
|
Revenue from operations |
26,24,564.00 |
26,24,564.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Bhilai Steel Plant |
83,838.00 |
83,838.00 |
| 2 |
Durgapur Steel Plant |
16,898.00 |
16,898.00 |
| 3 |
Rourkela Steel Plant |
85,784.00 |
85,784.00 |
| 4 |
Bokaro Steel Plant |
84,490.00 |
84,490.00 |
| 5 |
IISCO Steel Plant |
27,041.00 |
27,041.00 |
| 6 |
Alloy Steel Plant |
931.00 |
931.00 |
| 7 |
Salem Steel Plant |
(6,607.00) |
(6,607.00) |
| 8 |
Visvesaraya Iron & Steel Plant |
(251.00) |
(251.00) |
| 9 |
Others |
(12,546.00) |
(12,546.00) |
|
Total Profit before tax |
2,79,578.00 |
2,79,578.00 |
|
i. Finance cost |
49,298.00 |
49,298.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
14,401.00 |
14,401.00 |
|
Profit before tax |
2,15,879.00 |
2,15,879.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Bhilai Steel Plant |
34,30,336.00 |
34,30,336.00 |
| 2 |
Durgapur Steel Plant |
10,40,534.00 |
10,40,534.00 |
| 3 |
Rourkela Steel Plant |
29,38,030.00 |
29,38,030.00 |
| 4 |
Bokaro Steel Plant |
25,53,256.00 |
25,53,256.00 |
| 5 |
IISCO Steel Plant |
17,13,182.00 |
17,13,182.00 |
| 6 |
Alloy Steel Plant |
82,436.00 |
82,436.00 |
| 7 |
Salem Steel Plant |
2,74,431.00 |
2,74,431.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
26,801.00 |
26,801.00 |
| 9 |
Others |
15,02,275.00 |
15,02,275.00 |
|
Total Segment Asset |
1,35,61,281.00 |
1,35,61,281.00 |
|
Un-allocable Assets |
2,67,950.00 |
2,67,950.00 |
|
Net Segment Asset |
1,38,29,231.00 |
1,38,29,231.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Bhilai Steel Plant |
10,51,623.00 |
10,51,623.00 |
| 2 |
Durgapur Steel Plant |
3,75,323.00 |
3,75,323.00 |
| 3 |
Rourkela Steel Plant |
10,57,537.00 |
10,57,537.00 |
| 4 |
Bokaro Steel Plant |
8,31,081.00 |
8,31,081.00 |
| 5 |
IISCO Steel Plant |
1,73,961.00 |
1,73,961.00 |
| 6 |
Alloy Steel Plant |
36,586.00 |
36,586.00 |
| 7 |
Salem Steel Plant |
67,301.00 |
67,301.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
14,729.00 |
14,729.00 |
| 9 |
Others |
13,33,935.00 |
13,33,935.00 |
|
Total Segment Liabilities |
49,42,076.00 |
49,42,076.00 |
|
Un-allocable Liabilities |
29,15,183.00 |
29,15,183.00 |
|
Net Segment Liabilities |
78,57,259.00 |
78,57,259.00 |
|
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 |
01-04-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-06-2026 |
30-06-2026 |
| 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 |
(14,731.00) |
(14,731.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(14,731.00) |
|
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(3,567.00) |
(3,567.00) |
| 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 |
(11,164.00) |
(11,164.00) |
Format for Disclosing Outstanding Default on Loans and Debt Securities
Amount in (Lakhs)
<
| Sr. No. |
Particulars |
Amount |
Remarks |
| 1. |
Loans / revolving facilities like cash credit
from banks / financial institutions |
| A |
Total amount outstanding as on date |
21,72,856.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 2. |
Unlisted debt securities i.e. NCDs and NCRPS
|
| A |
Total amount outstanding as on date |
0.00 |
|
| B |
Of the total amount outstanding, amount of default as on date |
0.00 |
|
| 3. |
Total financial indebtedness of the listed entity including short-term
and long-term debt |
21,72,856.00 |
|