Integrated Filing — IndAS



General information about company

Scrip Code 540642
NSE Symbol SALASAR
MSEI Symbol NOTLISTED
ISIN INE170V01027
Name of company SALASAR TECHNO ENGINEERING 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 13-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 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 13-08-2026   16:30:00
End date and time of board meeting 13-08-2026   17:25:00
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



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 29,553.98 29,553.98
Other income 350.32 350.32
Total income 29,904.30 29,904.30
2 Expenses
(a) Cost of materials consumed 25,246.68 25,246.68
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,089.33) (2,089.33)
(d) Employee benefit expense 1,776.06 1,776.06
(e) Finance costs 1,524.05 1,524.05
(f) Depreciation, depletion and amortisation expense 655.39 655.39
(f) Other Expenses
1 Other Expenses 2,426.81 2,426.81
Total other expenses 2,426.81 2,426.81
Total expenses 29,539.66 29,539.66
3 Total profit before exceptional items and tax 364.64 364.64
4 Exceptional items 0.00 0.00
5 Total profit before tax 364.64 364.64
6 Tax expense
7 Current tax 29.33 29.33
8 Deferred tax (178.99) (178.99)
9 Total tax expenses (149.66) (149.66)
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 514.30 514.30
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 514.30 514.30
17 Other comprehensive income net of taxes (120.47) (120.47)
18 Total Comprehensive Income for the period 393.83 393.83
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 499.20 499.20
Total profit or loss, attributable to non-controlling interests 15.09 15.09
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 378.73 378.73
Total comprehensive income for the period attributable to owners of parent non-controlling interests 15.09 15.09
21 Details of equity share capital
Paid-up equity share capital 17,479.50 17,479.50
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 0.03 0.03
Diluted earnings (loss) per share from continuing operations 0.03 0.03
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 0.03 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0.03 0.03
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 consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 13-Aug-2026.The statutory auditors of the Company have conducted limited review of these financial results, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure requirements), Regulations 2015. 2. These unaudited consolidated financial results are prepared in accordance with the Indian Accounting Standards (IND AS) as prescribed under Section 133 of the Companies Act read with rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) Amendment Rules, 2016. 3. The Company is engaged in the business of two segments i.e. 1) Manufacturing of Galvanized and Non-galvanized Steel Structures i.e. Steel Structure and 2) Engineering, Procurement and Construction (EPC). 4. The Hon’ble National Company Law Tribunal, Kolkata Bench-II, Kolkata, vide its Order dated May 22, 2026, has sanctioned the Scheme of Amalgamation of EMC Limited (“Transferor Company”) with Salasar Techno Engineering Limited (“Transferee Company”). The Appointed Date of the Scheme is October 23, 2024. Further, the Hon’ble National Company Law Tribunal, Allahabad Bench, Prayagraj, had earlier approved the aforesaid Scheme on the petition filed by the Transferee Company on October 29, 2025. The Company has completed the necessary formalities as directed by the NCLT to give effect to the Merger therefore effect of the merger is taken in June 26 Quarter. 5. Figures for the previous periods / year have been regrouped, reclassified, recasted wherever necessary, to confirm to the current period's classification and to give effect to the merger of M/s EMC limited in the company. 6. The unaudited consolidated financial results for the quarter ended 30 Jun, 2026 are available on the website of the Company (www.salasartechno.com) and on Stock Exchanges website (www.bseindia.com and www.nseindia.com). 7. Figures for the quarter ended 31st Mar 2026 as reported in these financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. Also the figures upto the end of the third quarter had only been reviewed and not subject to audit.



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 Structures 20,688.62 20,688.62
2 EPC Projects 9,555.25 9,555.25
Total Segment Revenue 30,243.87 30,243.87
Less: Inter segment revenue 689.89 689.89
Revenue from operations 29,553.98 29,553.98
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Steel Structures 2,142.60 2,142.60
2 EPC Projects 196.87 196.87
Total Profit before tax 2,339.47 2,339.47
i. Finance cost 1,524.05 1,524.05
ii. Other Unallocable Expenditure net off Unallocable income 450.79 450.79
Profit before tax 364.63 364.63
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Steel Structures 1,10,582.43 1,10,582.43
2 EPC Projects 1,03,714.40 1,03,714.40
Total Segment Asset 2,14,296.83 2,14,296.83
Un-allocable Assets 16,365.45 16,365.45
Net Segment Asset 2,30,662.28 2,30,662.28
4 Segment Liabilities
Segment Liabilities
1 Steel Structures 48,745.63 48,745.63
2 EPC Projects 49,552.66 49,552.66
Total Segment Liabilities 98,298.29 98,298.29
Un-allocable Liabilities 48,860.79 48,860.79
Net Segment Liabilities 1,47,159.08 1,47,159.08
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans 11.02 11.02
2 Reversal of deferred tax relating to revaluation surplus recognized in OCI (128.72) (128.72)
Total Amount of items that will not be reclassified to profit and loss (117.70)
2 Income tax relating to items that will not be reclassified to profit or loss 2.77 2.77
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 (120.47) (120.47)