Integrated Filing — IndAS



General information about company

Scrip Code 500404
NSE Symbol SUNFLAG
MSEI Symbol NOTLISTED
ISIN INE947A01014
Name of company SUNFLAG IRON AND STEEL COMPANY 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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Single segment
Description of single segment ROLLED PRODUCTS
Start date and time of board meeting 11-08-2026   12:00:00
End date and time of board meeting 11-08-2026   16:00:00
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? No
No such Default during the period under review, hence 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 01-04-2026 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 1,07,895.00 1,07,895.00
Other income 1,051.00 1,051.00
Total income 1,08,946.00 1,08,946.00
2 Expenses
(a) Cost of materials consumed 67,262.00 67,262.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 147.00 147.00
(d) Employee benefit expense 4,332.00 4,332.00
(e) Finance costs 1,401.00 1,401.00
(f) Depreciation, depletion and amortisation expense 2,990.00 2,990.00
(f) Other Expenses
1 Other Expenses 24,222.00 24,222.00
Total other expenses 24,222.00 24,222.00
Total expenses 1,00,354.00 1,00,354.00
3 Total profit before exceptional items and tax 8,592.00 8,592.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 8,592.00 8,592.00
6 Tax expense
7 Current tax 2,473.00 2,473.00
8 Deferred tax (277.00) (277.00)
9 Total tax expenses 2,196.00 2,196.00
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 6,396.00 6,396.00
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 6,396.00 6,396.00
17 Other comprehensive income net of taxes 2,76,155.00 2,76,155.00
18 Total Comprehensive Income for the period 2,82,551.00 2,82,551.00
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 18,022.00 18,022.00
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 3.55 3.55
Diluted earnings (loss) per share from continuing operations 3.55 3.55
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 3.55 3.55
Diluted earnings (loss) per share from continuing and discontinued operations 3.55 3.55
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 unaudited standalone and consolidated financial results have been reviewed and recommended by the audit committee and approved by the Board of Directors of the Company at their respective meeting held on August 11, 2026. These results have been subjected to limited review by the statutory auditors who have expressed an unmodified conclusion. 2.These unaudited standalone and consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 (Ind AS-34), “Interim Financial Reporting” prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 3. The management of the Company/Group has identified that, the Company/Group has only one operating segment i.e. ‘Iron & Steel Business’ and operations are mainly within India, hence, it is the only reportable segment under IND AS- 108 ‘Operating Segments’. 4. Other comprehensive income is mainly on account of MTM gain on equity shares held by the Company in Lloyds Metal & Energy Limited (LMEL), recognised at its fair value as at June 30, 2026. 5. Figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of full financial year and the published unaudited year to date figures up to the third quarter of the financial year. 6. The figures of previous periods have been re-grouped/re-arranged wherever necessary to make them comparable.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 recalssified to profit and loss 3,23,215.00 3,23,215.00
Total Amount of items that will not be reclassified to profit and loss 3,23,215.00
2 Income tax relating to items that will not be reclassified to profit or loss 47,060.00 47,060.00
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 0.00 0.00
5 Total Other comprehensive income 2,76,155.00 2,76,155.00