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 |
27-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
21-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Geographical |
| Description of single segment |
|
| Start date and time of board meeting |
27-10-2026 04:01:00 |
| End date and time of board meeting |
27-10-2026 07:04:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
31,99,755.00 |
58,24,322.00 |
|
Other income |
23,233.00 |
43,787.00 |
|
Total income |
32,22,988.00 |
58,68,109.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
13,91,449.00 |
26,54,792.00 |
| (b) |
Purchases of stock-in-trade |
41,765.00 |
87,770.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
2,46,969.00 |
22,761.00 |
| (d) |
Employee benefit expense |
2,86,409.00 |
5,80,499.00 |
| (e) |
Finance costs |
52,340.00 |
1,01,642.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,60,917.00 |
3,16,951.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
8,11,516.00 |
16,41,582.00 |
|
Total other expenses |
8,11,516.00 |
16,41,582.00 |
|
Total expenses |
29,91,365.00 |
54,05,997.00 |
| 3 |
Total profit before exceptional items and tax |
2,31,623.00 |
4,62,112.00 |
| 4 |
Exceptional items |
(7,269.00) |
(21,670.00) |
| 5 |
Total profit before tax |
2,24,354.00 |
4,40,442.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
63,639.00 |
1,29,712.00 |
| 8 |
Deferred tax |
(6,252.00) |
(18,062.00) |
| 9 |
Total tax expenses |
57,387.00 |
1,11,650.00 |
| 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 |
1,66,967.00 |
3,28,792.00 |
| 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 |
8,080.00 |
10,660.00 |
| 16 |
Total profit (loss) for period |
1,75,047.00 |
3,39,452.00 |
| 17 |
Other comprehensive income net of taxes |
(19,864.00) |
(25,640.00) |
| 18 |
Total Comprehensive Income for the period |
1,55,183.00 |
3,13,812.00 |
| 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 |
1,55,183.00 |
3,13,812.00 |
|
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 |
4.24 |
8.22 |
|
Diluted earnings (loss) per share from continuing operations |
4.24 |
8.22 |
| 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 |
4.24 |
8.22 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.24 |
8.22 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
63,58,401.00 |
|
Capital work-in-progress |
12,61,965.00 |
|
Investment property |
91.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
2,66,439.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
3,86,480.00 |
|
Non-current financial assets |
|
|
Non-current investments |
51,392.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
792.00 |
|
Other non-current financial assets |
|
| 1 |
other financial assets |
1,84,911.00 |
|
Total of other non-current financial assets |
1,84,911.00 |
|
Total non-current financial assets |
2,37,095.00 |
|
Deferred tax assets (net) |
69,171.00 |
|
Other non-current assets |
|
| 1 |
inventories |
4,31,134.00 |
| 2 |
Right to use assets |
10,35,183.00 |
| 3 |
Other non-current assets |
2,47,659.00 |
|
Total of other non-current assets |
17,13,976.00 |
|
Total non-current assets |
1,02,93,618.00 |
| 2 |
Current assets |
|
|
Inventories |
25,57,241.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
5,27,799.00 |
|
Cash and cash equivalents |
10,542.00 |
|
Bank balance other than cash and cash equivalents |
1,62,131.00 |
|
Loans, current |
2,053.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,38,094.00 |
|
Total current financial assets |
8,40,619.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
4,62,360.00 |
|
Total of other current assets |
4,62,360.00 |
|
Total current assets |
38,60,220.00 |
| 3 |
Non-current assets classified as held for sale |
313.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
1,41,54,151.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
4,13,053.00 |
|
Other equity |
58,38,903.00 |
|
Total equity attributable to owners of parent |
62,51,956.00 |
|
Non controlling interest |
1.00 |
|
Total equity |
62,51,957.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
6,00,321.00 |
|
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 |
1,73,865.00 |
| 2 |
lease liabilities |
9,30,279.00 |
|
Total of other non-current financial liabilities |
11,04,144.00 |
|
Total non-current financial liabilities |
17,05,058.00 |
|
Provisions, non-current |
6,09,525.00 |
|
Deferred tax liabilities (net) |
6,64,270.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
49,179.00 |
|
Total of other non-current liabilities |
49,179.00 |
|
Total non-current liabilities |
30,28,032.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
14,57,972.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
44,400.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
11,56,653.00 |
|
Total Trade payable |
12,01,053.00 |
|
Other current financial liabilities |
|
| 1 |
lease liabilities |
1,57,874.00 |
| 2 |
Other current financial liabilities |
13,18,731.00 |
|
Total of other current financial liabilities |
14,76,605.00 |
|
Total current financial liabilities |
41,35,630.00 |
|
Other current liabilities |
4,38,694.00 |
| 1 |
Other current liabilities |
4,38,694.00 |
|
Total of other current liabilities |
4,38,694.00 |
|
Provisions, current |
1,84,112.00 |
|
Current tax liabilities (Net) |
1,15,726.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
48,74,162.00 |
| 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 |
79,02,194.00 |
|
Total equity and liabilites |
1,41,54,151.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Bhilai Steel Plant |
9,12,468.00 |
16,61,001.00 |
| 2 |
Durgapur Steel Plant |
3,28,290.00 |
6,01,429.00 |
| 3 |
Rourkela Steel Plant |
7,93,452.00 |
15,19,775.00 |
| 4 |
Bokaro Steel Plant |
8,35,471.00 |
15,55,953.00 |
| 5 |
IISCO Steel Plant |
4,27,596.00 |
7,04,698.00 |
| 6 |
Alloy Steel Plant |
41,149.00 |
76,902.00 |
| 7 |
Salem Steel Plant |
55,711.00 |
99,117.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
12,430.00 |
20,032.00 |
| 9 |
Others |
78,576.00 |
1,56,266.00 |
|
Total Segment Revenue |
34,85,143.00 |
63,95,173.00 |
|
Less: Inter segment revenue |
2,85,388.00 |
5,70,851.00 |
|
Revenue from operations |
31,99,755.00 |
58,24,322.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Bhilai Steel Plant |
96,371.00 |
1,80,209.00 |
| 2 |
Durgapur Steel Plant |
11,876.00 |
28,774.00 |
| 3 |
Rourkela Steel Plant |
72,980.00 |
1,58,764.00 |
| 4 |
Bokaro Steel Plant |
84,907.00 |
1,69,397.00 |
| 5 |
IISCO Steel Plant |
36,674.00 |
63,715.00 |
| 6 |
Alloy Steel Plant |
1,223.00 |
2,154.00 |
| 7 |
Salem Steel Plant |
(7,504.00) |
(14,111.00) |
| 8 |
Visvesaraya Iron & Steel Plant |
904.00 |
653.00 |
| 9 |
Others |
(5,388.00) |
(15,141.00) |
|
Total Profit before tax |
2,92,043.00 |
5,74,414.00 |
|
i. Finance cost |
52,340.00 |
1,01,642.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
7,269.00 |
21,670.00 |
|
Profit before tax |
2,32,434.00 |
4,51,102.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Bhilai Steel Plant |
34,66,677.00 |
34,66,677.00 |
| 2 |
Durgapur Steel Plant |
10,45,536.00 |
10,45,536.00 |
| 3 |
Rourkela Steel Plant |
29,02,537.00 |
29,02,537.00 |
| 4 |
Bokaro Steel Plant |
25,12,418.00 |
25,12,418.00 |
| 5 |
IISCO Steel Plant |
17,19,976.00 |
17,19,976.00 |
| 6 |
Alloy Steel Plant |
79,874.00 |
79,874.00 |
| 7 |
Salem Steel Plant |
2,94,419.00 |
2,94,419.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
25,784.00 |
25,784.00 |
| 9 |
Others |
18,50,400.00 |
18,50,400.00 |
|
Total Segment Asset |
1,38,97,621.00 |
1,38,97,621.00 |
|
Un-allocable Assets |
2,56,530.00 |
2,56,530.00 |
|
Net Segment Asset |
1,41,54,151.00 |
1,41,54,151.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Bhilai Steel Plant |
10,99,319.00 |
10,99,319.00 |
| 2 |
Durgapur Steel Plant |
3,72,402.00 |
3,72,402.00 |
| 3 |
Rourkela Steel Plant |
10,45,309.00 |
10,45,309.00 |
| 4 |
Bokaro Steel Plant |
8,26,583.00 |
8,26,583.00 |
| 5 |
IISCO Steel Plant |
1,89,912.00 |
1,89,912.00 |
| 6 |
Alloy Steel Plant |
37,710.00 |
37,710.00 |
| 7 |
Salem Steel Plant |
57,892.00 |
57,892.00 |
| 8 |
Visvesaraya Iron & Steel Plant |
15,963.00 |
15,963.00 |
| 9 |
Others |
14,63,093.00 |
14,63,093.00 |
|
Total Segment Liabilities |
51,08,183.00 |
51,08,183.00 |
|
Un-allocable Liabilities |
27,94,011.00 |
27,94,011.00 |
|
Net Segment Liabilities |
79,02,194.00 |
79,02,194.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
items that will not be reclassified to profit and loss |
(25,667.00) |
(40,398.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(25,667.00) |
(40,398.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(6,326.00) |
(9,893.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
items that will be reclassified to profit and loss |
(523.00) |
4,865.00 |
|
Total Amount of items that will be reclassified to profit and loss |
(523.00) |
4,865.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(19,864.00) |
(25,640.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
4,40,442.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,01,642.00 |
|
Adjustments for decrease (increase) in inventories |
(1,95,770.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
1,21,548.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
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 |
(84,092.00) |
|
Adjustments for other financial assets, current |
(6,138.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
1,12,406.00 |
|
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 |
3,16,951.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(9,994.00) |
|
Adjustments for provisions, non-current |
(6,091.00) |
|
Adjustments for other financial liabilities, current |
87,195.00 |
|
Adjustments for other financial liabilities, non-current |
(16,353.00) |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
151.00 |
|
Adjustments for interest income |
19,659.00 |
|
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 |
(8,377.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
3,93,117.00 |
|
Net cash flows from (used in)
operations |
8,33,559.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
84,613.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
7,48,946.00 |
|
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 |
11,150.00 |
|
Purchase of property, plant and equipment |
5,33,338.00 |
|
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 |
151.00 |
|
Interest received |
9,791.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
5,321.00 |
|
Net cash flows from (used in)
investing activities |
(5,06,925.00) |
|
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 |
1,22,500.00 |
|
Repayments of borrowings |
2,31,098.00 |
|
Payments of lease liabilities |
67,783.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
57,964.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(2,34,345.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
7,676.00 |
|
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 |
7,676.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
2,866.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
10,542.00 |