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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 01-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-07-2026
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 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 01-08-2026   11:30:00
End date and time of board meeting 01-08-2026   14:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 1,60,804.00 1,60,804.00
Other income 10,849.00 10,849.00
Total income 1,71,653.00 1,71,653.00
2 Expenses
(a) Cost of materials consumed 65,294.00 65,294.00
(b) Purchases of stock-in-trade 3,374.00 3,374.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,737.00) (1,737.00)
(d) Employee benefit expense 5,820.00 5,820.00
(e) Finance costs 5,844.00 5,844.00
(f) Depreciation, depletion and amortisation expense 8,877.00 8,877.00
(f) Other Expenses
1 Other Expenses 22,710.00 22,710.00
Total other expenses 22,710.00 22,710.00
Total expenses 1,10,182.00 1,10,182.00
3 Total profit before exceptional items and tax 61,471.00 61,471.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 61,471.00 61,471.00
6 Tax expense
7 Current tax 604.00 604.00
8 Deferred tax 14,586.00 14,586.00
9 Total tax expenses 15,190.00 15,190.00
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 46,281.00 46,281.00
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 1,532.00 1,532.00
16 Total profit (loss) for period 47,813.00 47,813.00
17 Other comprehensive income net of taxes (186.00) (186.00)
18 Total Comprehensive Income for the period 47,627.00 47,627.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 45,825.00 45,825.00
Total profit or loss, attributable to non-controlling interests 1,988.00 1,988.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 45,724.00 45,724.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,903.00 1,903.00
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 13 13
Diluted earnings (loss) per share from continuing operations 13 13
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 13 13
Diluted earnings (loss) per share from continuing and discontinued operations 13 13
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 1st August 2026. 2) Consequent to the approval of the final project cost of Sikkim Hydropower project by the Regulator, during the quarter the group has recognised additional revenue from operations and interest income for earlier years. The group has also provided for liability of Rs. 22.44 crore for adverse arbitration award(imcluding interest) related to the project execution. the group has challenged the award in Double bench of High Court. The net impact of above factors on the net profit is Rs. 110.21 Crore. (positive). 3) The Figures for the corresponding previous periods have been restated/regrouped, wherever necessary, to make them comparable. 5) The Record date for the purpose of dividend for F.Y. 2025-26 shall be 14.08.2026. 6) the above results are also available on the Group'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 01-04-2026 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Steel 44,655.00 44,655.00
2 Ferro Alloys 37,208.00 37,208.00
3 Power 93,874.00 93,874.00
4 Unallocated 0.00462 0.00462
Total Segment Revenue 1,76,199.00 1,76,199.00
Less: Inter segment revenue 15,395.00 15,395.00
Revenue from operations 1,60,804.00 1,60,804.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel 7,129.00 7,129.00
2 Ferro Alloys 6,905.00 6,905.00
3 Power 50,275.00 50,275.00
4 Unallocated 0.00 0.00
Total Profit before tax 64,309.00 64,309.00
i. Finance cost 5,420.00 5,420.00
ii. Other Unallocable Expenditure net off Unallocable income (2,582.00) (2,582.00)
Profit before tax 61,471.00 61,471.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel 1,29,930.00 1,29,930.00
2 Ferro Alloys 90,930.00 90,930.00
3 Power 6,67,309.00 6,67,309.00
4 Unallocated 0.00 0.00
Total Segment Asset 8,88,169.00 8,88,169.00
Un-allocable Assets 2,91,118.00 2,91,118.00
Net Segment Asset 11,79,287.00 11,79,287.00
4 Segment Liabilities
Segment Liabilities
1 Steel 16,513.00 16,513.00
2 Ferro Alloys 32,176.00 32,176.00
3 Power 2,88,952.00 2,88,952.00
4 Unallocated 0.00 0.00
Total Segment Liabilities 3,37,641.00 3,37,641.00
Un-allocable Liabilities 49,301.00 49,301.00
Net Segment Liabilities 3,86,942.00 3,86,942.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) NOTES:- 1) The figures for the previous periods have been restated / regrouped, wherever necessary, to make them comparable. 2) Hydropower business is seasonal as such results are not comparable quarter on quarter.



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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss (211.00) (211.00)
Total Amount of items that will not be reclassified to profit and loss (211.00)
2 Income tax relating to items that will not be reclassified to profit or loss (25.00) (25.00)
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss 0.00 0.00
Total Amount of items that will be reclassified to profit and loss 0.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (186.00) (186.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 Singhi & co. Yes 31-08-2028