Integrated Filing — IndAS



General information about company

Scrip Code 544784
NSE Symbol VISL
MSEI Symbol NOTLISTED
ISIN INE1CLE01013
Name of company VEDANTA IRON AND STEEL 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 27-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-10-2026
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 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 27-10-2026   15:50:00
End date and time of board meeting 27-10-2026   16:13:00
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 Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 01-05-2026
Indicate Company website link for updated RPT policy of the Company https://www.vedantaironandsteel.com/wp-content/uploads/2026/06/Policy-on-Related-Party-Transaction.pdf
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
There is no default by the company during the reporting period, hence the clause is 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 Standalone Standalone
1 Income
Revenue from operations 1,06,900.00 2,58,100.00
Other income 6,500.00 16,900.00
Total income 1,13,400.00 2,75,000.00
2 Expenses
(a) Cost of materials consumed 77,100.00 1,51,500.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (6,200.00) (11,200.00)
(d) Employee benefit expense 6,600.00 13,900.00
(e) Finance costs 5,800.00 11,600.00
(f) Depreciation, depletion and amortisation expense 7,000.00 15,300.00
(f) Other Expenses
1 Other Expenses 19,000.00 64,600.00
2 Power and Fuel charges 400.00 1,200.00
Total other expenses 19,400.00 65,800.00
Total expenses 1,09,700.00 2,46,900.00
3 Total profit before exceptional items and tax 3,700.00 28,100.00
4 Exceptional items (3,700.00) (3,700.00)
5 Total profit before tax 0.00 24,400.00
6 Tax expense
7 Current tax 800.00 6,500.00
8 Deferred tax (500.00) (300.00)
9 Total tax expenses 300.00 6,200.00
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 (300.00) 18,200.00
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 (300.00) 18,200.00
17 Other comprehensive income net of taxes 0.00 (400.00)
18 Total Comprehensive Income for the period (300.00) 17,800.00
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 39,100.00 39,100.00
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 -0.01 0.47
Diluted earnings (loss) per share from continuing operations -0.01 0.47
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 -0.01 0.47
Diluted earnings (loss) per share from continuing and discontinued operations -0.01 0.47
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,77,400.00
Capital work-in-progress 53,900.00
Investment property
Goodwill 0.00
Other intangible assets 8,400.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 1,77,800.00
Trade receivables, non-current
Loans, non-current 1,09,400.00
Other non-current financial assets
1 Other non-current financial assets 100.00
Total of other non-current financial assets 100.00
Total non-current financial assets 2,87,300.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 28,600.00
Total of other non-current assets 28,600.00
Total non-current assets 5,55,600.00
2 Current assets
Inventories 1,26,300.00
Current financial asset
Current investments 8,800.00
Trade receivables, current 6,400.00
Cash and cash equivalents 4,000.00
Bank balance other than cash and cash equivalents 10,300.00
Loans, current 61,700.00
Other current financial assets
Total of other current financial assets 68,200.00
Total current financial assets 1,59,400.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 1,49,100.00
Total of other current assets 1,49,100.00
Total current assets 4,34,800.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 9,90,400.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 39,100.00
Other equity 5,25,800.00
Total equity attributable to owners of parent 5,64,900.00
Non controlling interest
Total equity 5,64,900.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 14,100.00
Total of other non-current financial liabilities 14,100.00
Total non-current financial liabilities 14,100.00
Provisions, non-current 1,300.00
Deferred tax liabilities (net) 9,700.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 3,600.00
Total of other non-current liabilities 3,600.00
Total non-current liabilities 28,700.00
Current liabilities
Current financial liabilities
Borrowings, current 1,27,400.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3,700.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 45,500.00
Total Trade payable 49,200.00
Other current financial liabilities
1 Operational Buyers/Suppliers Credit 1,22,500.00
2 Lease Liabilities 17,200.00
3 Other current financial liabilities 57,300.00
Total of other current financial liabilities 1,97,000.00
Total current financial liabilities 3,73,600.00
Other current liabilities 15,900.00
1 Other current liabilities 15,900.00
Total of other current liabilities 15,900.00
Provisions, current 5,500.00
Current tax liabilities (Net) 1,800.00
Deferred government grants, Current
Total current liabilities 3,96,800.00
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 4,25,500.00
Total equity and liabilites 9,90,400.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) Adjustment pursuant to the Scheme appearing in the Statement of Cash flows published represents the aggregate impact of accounting adjustments arising from the demerger, including consequential realignment of assets, liabilities, income and expenses in accordance with the provisions of the Scheme and the same has been adjusted in Other inflow/outflows of Cash in financing Activity.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Not applicable 0.00 0.00
Total Segment Revenue 0.00 0.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 0.00 0.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Not applicable 0.00 0.00
Total Profit before tax 0.00 0.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 0.00 0.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Not applicable 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Not applicable 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
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 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 (100.00) (100.00)
Total Amount of items that will not be reclassified to profit and loss (100.00) (100.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 100.00 (400.00)
Total Amount of items that will be reclassified to profit and loss 100.00 (400.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 (100.00)
5 Total Other comprehensive income 0.00 (400.00)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 24,400.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11,500.00
Adjustments for decrease (increase) in inventories (25,000.00)
Adjustments for decrease (increase) in trade receivables, current (26,400.00)
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 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 55,000.00
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 15,300.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 100.00
Adjustments for other financial liabilities, current 12,900.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 1,200.00
Adjustments for dividend income 0.00
Adjustments for interest income 16,000.00
Adjustments for share-based payments 600.00
Adjustments for fair value losses (gains) (200.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (200.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (1,000.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 27,800.00
Net cash flows from (used in) operations 52,200.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,500.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 50,700.00
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 1,86,000.00
Other cash payments to acquire equity or debt instruments of other entities 1,90,100.00
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 0.00
Purchase of property, plant and equipment 20,400.00
Proceeds from sales of investment property 200.00
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 8,600.00
Cash receipts from repayment of advances and loans made to other parties 11,600.00
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 0.00
Interest received 18,600.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (2,700.00)
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 1,50,000.00
Repayments of borrowings 1,69,800.00
Payments of lease liabilities 7,200.00
Dividends paid 0.00
Interest paid 9,700.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (34,100.00)
Net cash flows from (used in) financing activities (70,800.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (22,800.00)
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 (22,800.00)
Cash and cash equivalents cash flow statement at beginning of period 26,800.00
Cash and cash equivalents cash flow statement at end of period 4,000.00





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 S.R. Batliboi & Associates Yes 27-10-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Vedanta Iron And Steel Limited Bharat Aluminium Company Limited Fellow Subsidiary Sale of goods or services 318.00 Refer Note (a) 318.00 0.00 0.00 Textual Information(1)
2 Vedanta Iron And Steel Limited Bharat Aluminium Company Limited Fellow Subsidiary Any other transaction Trade Receivable 0.00 Not Applicable 0.00 0.00 79.00
3 Vedanta Iron And Steel Limited Hindustan zinc limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 19.00 Refer Note (a) 19.00 0.00 0.00
4 Vedanta Iron And Steel Limited Hindustan zinc limited Fellow Subsidiary Any other transaction Other Payables 0.00 Not Applicable 0.00 12.00 32.00
5 Vedanta Iron And Steel Limited Sesa resources Limited Subsidiary Sale of goods or services 24.00 Refer Note (a) 24.00 0.00 0.00
6 Vedanta Iron And Steel Limited Sesa resources Limited Subsidiary Purchase of goods or services 135.00 Refer Note (a) 135.00 0.00 0.00
7 Vedanta Iron And Steel Limited Sesa resources Limited Subsidiary Any other transaction Recovery of Expenses 89.00 Refer Note (a) 89.00 0.00 0.00
8 Vedanta Iron And Steel Limited Sesa resources Limited Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 10,663.00 10,719.00
9 Vedanta Iron And Steel Limited Sesa Mining Corporation Limited Subsidiary Sale of goods or services Refer Note (a) 17,617.00 0.00 0.00
10 Vedanta Iron And Steel Limited Sesa Mining Corporation Limited Subsidiary Interest received Refer Note (a) 44.00 0.00 0.00
11 Vedanta Iron And Steel Limited Sesa Mining Corporation Limited Subsidiary Purchase of goods or services Refer Note (a) 1,969.00 0.00 0.00
12 Vedanta Iron And Steel Limited Sesa Mining Corporation Limited Subsidiary Any other transaction Recovery of Expenses Refer Note (a) 3,281.00 0.00 0.00
13 Vedanta Iron And Steel Limited Sesa Mining Corporation Limited Subsidiary Any other transaction Other Payables 0.00 Not Applicable 0.00 45,202.00 32,390.00
14 Vedanta Iron And Steel Limited Sesa Mining Corporation Limited Subsidiary Any other transaction Trade Receivable 0.00 Not Applicable 0.00 7,303.00 0.00
15 Vedanta Iron And Steel Limited Sesa Mining Corporation Limited Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 116.00 0.00
16 Vedanta Iron And Steel Limited Vizag General Cargo Berth Private Limited Fellow Subsidiary Any other transaction Recovery of Expenses 15.00 Refer Note (a) 15.00 0.00 0.00
17 Vedanta Iron And Steel Limited Vizag General Cargo Berth Private Limited Fellow Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 3.00 17.00
18 Vedanta Iron And Steel Limited Sterlite Iron and Steel Company Limited Fellow Subsidiary Loan 481.00 Refer Note (a) 0.00 481.00 481.00 Loan 12.900 1 year Unsecured As per agreement
19 Vedanta Iron And Steel Limited Sterlite Iron and Steel Company Limited Fellow Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 1,146.00 1,146.00
20 Vedanta Iron And Steel Limited Sesa Group Employees Provident Fund Trust Other related party Any other transaction Contributions to post retirement employee benefit trust 431.00 Refer Note (a) 431.00 0.00 0.00
21 Vedanta Iron And Steel Limited Sesa Group Executives Superannuation scheme Other related party Any other transaction Contributions to post retirement employee benefit trust 65.00 Refer Note (a) 65.00 0.00 0.00
22 Vedanta Iron And Steel Limited Sesa Group Employees Gratuity Fund and Sesa Group Executives Gratuity Fund Other related party Any other transaction Other payable 0.00 Not Applicable 0.00 2,403.00 2,780.00
23 Vedanta Iron And Steel Limited Sesa Group Employees Provident Fund Trust Other related party Any other transaction Other payable 0.00 Not Applicable 0.00 301.00 287.00
24 Vedanta Iron And Steel Limited Sesa Group Executives Superannuation scheme Other related party Any other transaction Other payable 0.00 Not Applicable 0.00 14.00 12.00
25 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Interest received Refer Note (a) 9,210.00 0.00 0.00
26 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Any other transaction Reimbursement of Expenses 19.00 Refer Note (a) 19.00 0.00 0.00
27 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Any other transaction Stock option recovery/adjustment 375.00 Refer Note (a) 375.00 0.00 0.00
28 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Any other transaction Guarantees given/(relinquished) 10,000.00 Refer Note (a) 10,000.00 0.00 0.00
29 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 0.00 44,491.00
30 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Loan 1,78,790.00 Refer Note (a) (6,761.00) 1,77,690.00 1,70,929.00 Loan 9.1100 1 year Unsecured As per Agreement
31 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Advance Refer Note (a) 14,728.00 72,368.00 84,296.00 Advance 0 Short-term Unsecured for business operations
32 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Advance Refer Note (a) (2,800.00) 72,368.00 84,296.00 Advance 0 Short-term Unsecured for business operations
33 Vedanta Iron And Steel Limited ESL Steel Limited Subsidiary Any other transaction Purchase Return Refer Note (a) (20.00) 0.00 0.00
34 Vedanta Iron And Steel Limited Ferro Alloys Corporation Limited Fellow Subsidiary Any other transaction Recovery of Expenses 232.00 Refer Note (a) 232.00 0.00 0.00
35 Vedanta Iron And Steel Limited Ferro Alloys Corporation Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 2.00 Refer Note (a) 2.00 0.00 0.00
36 Vedanta Iron And Steel Limited Ferro Alloys Corporation Limited Fellow Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 9.00 31.00
37 Vedanta Iron And Steel Limited Ferro Alloys Corporation Limited Fellow Subsidiary Purchase of fixed assets 2.00 Refer Note (a) 2.00 0.00 0.00
38 Vedanta Iron And Steel Limited Desai Cement Company Private Limited Subsidiary Sale of goods or services 1.00 Refer Note (a) 1.00 0.00 0.00
39 Vedanta Iron And Steel Limited Desai Cement Company Private Limited Subsidiary Any other transaction Recovery of Expenses 27.00 Refer Note (a) 27.00 0.00 0.00
40 Vedanta Iron And Steel Limited Desai Cement Company Private Limited Subsidiary Any other transaction Trade Receivable 0.00 Not Applicable 0.00 1,294.00 1,324.00
41 Vedanta Iron And Steel Limited Sesa Community Development Foundation Other related party Any other transaction other Payable 0.00 Not Applicable 0.00 0.00 0.00
42 Vedanta Iron And Steel Limited Western Cluster Limited Subsidiary Any other transaction Recovery of Expenses 74.00 Refer Note (a) 74.00 0.00 0.00
43 Vedanta Iron And Steel Limited Western Cluster Limited Subsidiary Any other transaction Stock option recovery/adjustment 11.00 Refer Note (a) 11.00 0.00 0.00
44 Vedanta Iron And Steel Limited Western Cluster Limited Subsidiary Any other transaction Reimbursement of Expenses 10.00 Refer Note (a) 10.00 0.00 0.00
45 Vedanta Iron And Steel Limited Western Cluster Limited Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 6,952.00 6,996.00
46 Vedanta Iron And Steel Limited Vedanta Base Metals Limited Fellow Subsidiary Purchase of goods or services 149.00 Refer Note (a) 149.00 0.00 0.00
47 Vedanta Iron And Steel Limited Vedanta Base Metals Limited Fellow Subsidiary Any other transaction Trade Payable 0.00 Not Applicable 0.00 0.00 90.00
48 Vedanta Iron And Steel Limited STL Digital Limited Associate of Ultimate Parent Purchase of goods or services 1,002.00 Refer Note (a) 1,002.00 0.00 0.00
49 Vedanta Iron And Steel Limited STL Digital Limited Associate of Ultimate Parent Any other transaction Trade Payable 0.00 Not Applicable 0.00 217.00 631.00
50 Vedanta Iron And Steel Limited Meenakshi Energy Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 0.00 Refer Note (a) 0.00 0.00 0.00
51 Vedanta Iron And Steel Limited Meenakshi Energy Limited Fellow Subsidiary Any other transaction Other payable 0.00 Not Applicable 0.00 5.00 5.00
52 Vedanta Iron And Steel Limited Vedanta Aluminium Metal Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 7,672.00 Refer Note (a) 7,672.00 0.00 0.00
53 Vedanta Iron And Steel Limited Vedanta Aluminium Metal Limited Fellow Subsidiary Any other transaction Recovery of Expenses 62.00 Refer Note (a) 62.00 0.00 0.00
54 Vedanta Iron And Steel Limited Vedanta Aluminium Metal Limited Fellow Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 0.00 67.00
55 Vedanta Iron And Steel Limited Vedanta Limited Fellow Subsidiary Sale of goods or services 75.00 Refer Note (a) 75.00 0.00 0.00
56 Vedanta Iron And Steel Limited Vedanta Limited Fellow Subsidiary Any other transaction Recovery of Expenses 92.00 Refer Note (a) 92.00 0.00 0.00
57 Vedanta Iron And Steel Limited Vedanta Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 2,388.00 Refer Note (a) 2,388.00 0.00 0.00
58 Vedanta Iron And Steel Limited Vedanta Limited Fellow Subsidiary Any other transaction Trade Payable 0.00 Not Applicable 0.00 0.00 2,375.00
59 Vedanta Iron And Steel Limited Vedanta Limited Fellow Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 0.00 4.00
60 Vedanta Iron And Steel Limited Vedanta Limited ESOS Trust Other related party Loan Refer Note (a) 0.00 4,691.00 4,691.00
61 Sesa Resources Limited Sesa Resources Limited Employees Gratuity Fund Other related party Any other transaction Other Payable 0.00 Not Applicable 0.00 9.00 14.00
62 Sesa Resources Limited Sesa Resources Limited and Sesa Mining Corporation Ltd Employees Superannuation Fund Other related party Any other transaction Contributions to post retirement employee benefit trust 1.00 Refer Note (a) 1.00 0.00 0.00
63 Sesa Resources Limited Sesa Resources Limited Employees Provident Fund Trust Other related party Any other transaction Contributions to post retirement employee benefit trust 0.00 Refer Note (a) 0.00 0.00 0.00
64 Sesa Resources Limited Sesa Resources Limited and Sesa Mining Corporation Ltd Employees Superannuation Fund Other related party Any other transaction Other payables 0.00 Not Applicable 0.00 0.00 0.00
65 Sesa Resources Limited Sesa Resources Limited Employees Gratuity Fund Other related party Any other transaction Other payables 0.00 Not Applicable 0.00 9.00 14.00
66 Sesa Resources Limited Sesa Resources Limited Employees Provident Fund Trust Other related party Any other transaction Other payables 0.00 Not Applicable 0.00 2.00 0.00
67 Sesa Resources Limited Sesa Resources Limited Employees Gratuity Fund Other related party Any other transaction Contributions to post retirement employee benefit trust 1.00 Refer Note (a) 1.00 0.00 0.00
68 Sesa Mining Corporation Limited Sesa Community Development Foundation Other related party Any other transaction Contribution towards CSR Expenditure 161.00 Refer Note (a) 161.00 0.00 0.00
69 Sesa Mining Corporation Limited Vedanta Base Metals Limited Fellow Subsidiary Any other transaction Recovery of Expenses 1,520.00 Refer Note (a) 1,520.00 0.00 0.00
70 Sesa Mining Corporation Limited Vedanta Base Metals Limited Fellow Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 0.00 1,446.00
71 Sesa Mining Corporation Limited Vedanta Base Metals Limited Fellow Subsidiary Any other transaction Other Payables 0.00 Not Applicable 0.00 0.00 29.00
72 Sesa Mining Corporation Limited STL Digital Limited Associate of Ultimate Parent Purchase of goods or services 1.00 Refer Note (a) 1.00 0.00 0.00
73 Sesa Mining Corporation Limited STL Digital Limited Associate of Ultimate Parent Any other transaction Trade Payable 0.00 Not Applicable 0.00 0.00 0.00
74 Sesa Mining Corporation Limited ESL Steel Limited Subsidiary Purchase of goods or services 3,848.00 Refer Note (a) 3,848.00 0.00 0.00
75 Sesa Mining Corporation Limited ESL Steel Limited Subsidiary Any other transaction Trade Receivable 0.00 Not Applicable 0.00 0.00 4,614.00
76 Sesa Mining Corporation Limited Sesa Resources Limited and Sesa Mining Corporation Ltd Employees Superannuation Fund Other related party Any other transaction Contributions to post retirement employee benefit trust 13.00 Refer Note (a) 13.00 0.00 0.00
77 Sesa Mining Corporation Limited Sesa Mining Corporation Limited Employees Gratuity Fund Other related party Any other transaction Contributions to post retirement employee benefit trust 39.00 Refer Note (a) 39.00 0.00 0.00
78 Sesa Mining Corporation Limited Sesa Resources Limited and Sesa Mining Corporation Ltd Employees Superannuation Fund Other related party Any other transaction Other payable 0.00 Not Applicable 0.00 3.00 2.00
79 Sesa Mining Corporation Limited Sesa Mining Corporation Limited Employees Gratuity Fund Other related party Any other transaction other payable 0.00 Not Applicable 0.00 159.00 266.00
80 Sesa Mining Corporation Limited Desai Cement Company Private Limited Subsidiary Interest received Refer Note (a) 23.00 0.00 0.00
81 Sesa Mining Corporation Limited Desai Cement Company Private Limited Subsidiary Loan Refer Note (a) 0.00 524.00 524.00 Loan 10.4500 1 Year Unsecured As per Agreement
82 Sesa resources Limited Sesa Mining Corporation Limited Subsidiary Sale of goods or services Refer Note (a) 133.00 0.00 0.00
83 Sesa resources Limited Sesa Mining Corporation Limited Subsidiary Interest received Refer Note (a) 628.00 0.00 0.00
84 Sesa resources Limited Sesa Mining Corporation Limited Subsidiary Loan Refer Note (a) 0.00 17,219.00 17,219.00 Loan 10.4500 1 Year Unsecured As per Agreement
85 Sesa resources Limited Sesa Mining Corporation Limited Subsidiary Any other transaction Trade Receivable 0.00 Not Applicable 0.00 835.00 440.00
86 Sesa resources Limited Sesa Mining Corporation Limited Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 12,512.00 10,924.00
87 Sesa Mining Corporation Limited Western Cluster Limited Subsidiary Any other transaction Trade Receivable 0.00 Not Applicable 0.00 3.00 3.00
88 ESL Steel Limited Ferro Alloys Corporation Limited Fellow Subsidiary Purchase of goods or services 566.00 Refer Note (a) 566.00 0.00 0.00
89 ESL Steel Limited Ferro Alloys Corporation Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 0.00 Refer Note (a) 0.00 0.00 0.00
90 ESL Steel Limited Hindustan zinc limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 5.00 Refer Note (a) 5.00 0.00 0.00
91 ESL Steel Limited STL Digital Limited Associate of Ultimate Parent Purchase of goods or services 621.00 Refer Note (a) 621.00 0.00 0.00
92 ESL Steel Limited Runaya Refining LLP Other related party Purchase of goods or services 214.00 Refer Note (a) 214.00 0.00 0.00
93 ESL Steel Limited Vedanta Aluminium Metal Limited Fellow Subsidiary Any other transaction Recovery of Expenses 30.00 Refer Note (a) 30.00 0.00 0.00
94 ESL Steel Limited Vedanta Oil & Gas Limited Fellow Subsidiary Any other transaction Recovery of Expenses 1.00 Refer Note (a) 1.00 0.00 0.00
95 ESL Steel Limited Vedanta Oil & Gas Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 1.00 Refer Note (a) 1.00 0.00 0.00
96 ESL Steel Limited Vedanta Limited Fellow Subsidiary Any other transaction Recovery of Expenses 1.00 Refer Note (a) 1.00 0.00 0.00
97 ESL Steel Limited Vedanta Limited Fellow Subsidiary Any other transaction Reimbursement of Expenses 1,547.00 Refer Note (a) 1,547.00 0.00 0.00
98 ESL Steel Limited Vedanta Limited Fellow Subsidiary Any other transaction Guarantee Commission Expense 247.00 Refer Note (a) 247.00 0.00 0.00
99 ESL Steel Limited V-spark Deeptech Ventures Fellow Subsidiary Purchase of goods or services 0.00 Refer Note (a) 0.00 0.00 0.00
100 ESL Steel Limited Vedanta Limited Fellow Subsidiary Any other transaction Trade Payable 0.00 Not Applicable 0.00 195.00 1,999.00
101 ESL Steel Limited Vedanta Oil & Gas Limited Fellow Subsidiary Any other transaction Trade Payable 0.00 Not Applicable 0.00 0.00 0.00
102 ESL Steel Limited V-spark Deeptech Ventures Fellow Subsidiary Any other transaction Trade Payable 0.00 Not Applicable 0.00 65.00 43.00
103 ESL Steel Limited Vedanta Resources Investments limited Fellow Subsidiary Any other transaction Prepaid Brand Fee 0.00 Not Applicable 0.00 0.00 9,963.00
104 ESL Steel Limited Hindustan zinc limited Fellow Subsidiary Any other transaction Trade Payable 0.00 Not Applicable 0.00 2.00 6.00
105 ESL Steel Limited Vizag General Cargo Berth Private Limited Fellow Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 5.00 5.00
106 ESL Steel Limited Ferro Alloys Corporation Limited Fellow Subsidiary Any other transaction Trade Payable 0.00 Not Applicable 0.00 54.00 108.00
107 ESL Steel Limited STL Digital Limited Associate of Ultimate Parent Any other transaction Trade Payable 0.00 Not Applicable 0.00 78.00 703.00
108 ESL Steel Limited Runaya Refining LLP Other related party Any other transaction Trade Payable 0.00 Not Applicable 0.00 121.00 50.00
109 Vedanta Iron and Steel Limited Vedanta Resources Investments Limited Fellow Subsidiary Any other transaction Prepaid Brand Fee 0.00 Not Applicable 0.00 0.00 12,294.00
110 Vedanta Iron and Steel Limited ESL Steel Limited Subsidiary Any other transaction Guarantee Commission Income 2.00 Refer Note (a) 2.00 0.00 0.00
111 Vedanta Iron and Steel Limited Vedanta Semiconductors Private Limited Fellow Subsidiary Any other transaction Trade payable 0.00 Not Applicable 0.00 2.00 2.00
112 Bloom Foundation Ltd THL Zinc Ventures Ltd Fellow Subsidiary Loan 0.00 Not Applicable 0.00 80,355.00 81,152.00 Loan 6.200 5 years Unsecured As per Agreement
113 Bloom Foundation Ltd THL Zinc Ventures Ltd Fellow Subsidiary Interest paid 2,072.00 Refer Note (a) 2,072.00 0.00 0.00
114 Bloom Foundation Ltd THL Zinc Ventures Ltd Fellow Subsidiary Any other transaction Other Payables 0.00 Not Applicable 0.00 839.00 2,919.00
115 Bloom Foundation Ltd Twinstar Holding Company Fellow Subsidiary Loan 0.00 Not Applicable (1,32,975.00) 1,32,975.00 0.00 Loan 13.500 1 year Unsecured As per Agreement
116 Bloom Foundation Ltd Vedanta Resources Limited (VRL) Entities controlling the Company Any other transaction Trade payables 0.00 Not Applicable 0.00 189.00 191.00
117 Bloom Foundation Ltd Western cluster Limited Subsidiary Interest received 819.00 Refer Note (a) 819.00 0.00 0.00
118 Bloom Foundation Ltd Western cluster Limited Subsidiary Loan 493.00 Refer Note (a) 493.00 1,28,440.00 1,30,405.00 Loan 8.200 2 years Unsecured As per Agreement
119 Bloom Foundation Ltd Western cluster Limited Subsidiary Any other transaction Trade payables 0.00 Not Applicable 0.00 21.00 22.00
120 Bloom Foundation Ltd Western cluster Limited Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 2,196.00 3,033.00
121 Western cluster Limited Vedanta Resources Limited (VRL) Entities controlling the Company Any other transaction Other payables 0.00 Not Applicable 0.00 88.00 88.00
122 Vedanta Iron and Steel Limited Hindustan zinc limited Fellow Subsidiary Any other transaction Trade Receivable 0.00 Not Applicable 0.00 0.00 638.00
123 Vedanta Iron and Steel Limited Vedanta Base Metals Limited Fellow Subsidiary Any other transaction Other receivables 0.00 Not Applicable 0.00 0.00 6.00
124 Vedanta Iron and Steel Limited Directors, Key Managerial Personnel (KMP) and Senior Management Personnel (SMP) of the Company Directors, Key Managerial Personnel (KMP) and Senior Management Personnel (SMP) of the Company Any other transaction Sitting Fees &Remuneration 664.00 Refer Note (a) 664.00 0.00 0.00
125 Vedanta Iron and Steel Limited Abhijit Gosavi Relative of KMP Purchase of goods or services 8.00 Refer Note (a) 8.00 0.00 0.00
126 Western cluster Limited Cairn India Holdings Limited (CIHL) Fellow Subsidiary Interest paid 493.00 Refer Note (a) 493.00 0.00 0.00
127 Western cluster Limited Cairn India Holdings Limited (CIHL) Fellow Subsidiary Loan Refer Note (a) 0.00 938.00 959.00 Loan 7.8500 4 years Unsecured As per Agreement
128 Western cluster Limited THL Zinc Holding BV Fellow Subsidiary Interest paid 32.00 Refer Note (a) 32.00 0.00 0.00
129 Western cluster Limited THL Zinc Holding BV Fellow Subsidiary Loan Refer Note (a) 0.00 14,855.00 15,180.00 Loan 8.00 3 Year Unsecured As per Agreement
Total value of transaction during the reporting period (58,234.00)



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Textual Information(1) All notes forming part of this disclosure are included below and cross referred (where applicable) in column Remarks on approval by audit committee. These disclosures should be read in conjunction with the financial statements of the entity: a) As approved by the Audit and Risk Management Committee (“ARMC) of the Company or ARC / Board of the subsidiary, as applicable. b) The value of the related party transaction approved by the audit committee is presented as '0' or 'Not applicable' for transactions where only opening balances/ closing balance are outstanding but no transactions have occurred during the year. c) Prepaid Brand Fees (Advance) comprise the periodic amortisation of brand fee assets transferred to VISL as part of the demerger scheme. d) All figures presented herein pertain to the period from May 01, 2026, to September 30, 2026 (five months) only, consequent to the demerger becoming effective on May 01, 2026. e) Interest rate 0.00% to be read as not applicable.