Integrated Filing — IndAS

General information about company
Scrip Code	500470
NSE Symbol	TATASTEEL
MSEI Symbol	NOTLISTED
ISIN	INE081A01020
Name of company	TATA STEEL LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	12-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	12-May-2025   14:00:00
End date and time of board meeting	12-May-2025   17:00:00
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	562181100000	2185425100000
	Other income	4610000000	15405300000
	Total income	566791100000	2200830400000
2	Expenses
(a)	Cost of materials consumed	168465900000	770796200000
(b)	Purchases of stock-in-trade	51390300000	180176800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	27185600000	-966500000
(d)	Employee benefit expense	60230200000	248889900000
(e)	Finance costs	17887500000	73409500000
(f)	Depreciation, depletion and amortisation expense	27199700000	104213300000
(f)	Other Expenses
1	Other Expenses	189316900000	733544200000
	Total other expenses	189316900000	733544200000
	Total expenses	541676100000	2110063400000
3	Total profit before exceptional items and tax	25115000000	90767000000
4	Exceptional items	-3886100000	-8546400000
5	Total profit before tax	21228900000	82220600000
6	Tax expense
7	Current tax	13863000000	35559800000
8	Deferred tax	-3874900000	16831100000
9	Total tax expenses	9988100000	52390900000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	11240800000	29829700000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	768000000	1908100000
16	Total profit (loss) for period	12008800000	31737800000
17	Other comprehensive income net of taxes	2214900000	2733000000
18	Total Comprehensive Income for the period	14223700000	34470800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	13008100000	34205100000
	Total profit or loss, attributable to non-controlling interests	-999300000	-999300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	15085100000	36327800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-861400000	-1857000000
21	Details of equity share capital
	Paid-up equity share capital	12474400000	12474400000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		901053400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.04	2.74
	Diluted earnings (loss) per share from continuing operations	1.04	2.74
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	1.04	2.74
	Diluted earnings (loss) per share from continuing and discontinued operations	1.04	2.74
24	Debt equity ratio	0.0091	0.009
25	Debt service coverage ratio	0.0074	0.007
26	Interest service coverage ratio	0.0344	0.0312
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1333031200000
	Capital work-in-progress	406018800000
	Investment property	0
	Goodwill	59585300000
	Other intangible assets	116524100000
	Intangible assets under development	10204700000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	29708600000
	Non-current financial assets
	Non-current investments	27806000000
	Trade receivables, non-current	0
	Loans, non-current	1146600000
	Other non-current financial assets	16623900000
	Total non-current financial assets	45576500000
	Deferred tax assets (net)	39362200000
	Other non-current assets	70021200000
	Total non-current assets	2110032600000
2	Current assets
	Inventories	445899400000
	Current financial asset
	Current investments	4426500000
	Trade receivables, current	52600600000
	Cash and cash equivalents	96049600000
	Bank balance other than cash and cash equivalents	20420200000
	Loans, current	49800000
	Other current financial assets	18266400000
	Total current financial assets	191813100000
	Current tax assets (net)	795200000
	Other current assets	45407700000
	Total current assets	683915400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2793948000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	12474400000
	Other equity	899221900000
	Total equity attributable to owners of parent	911696300000
	Non controlling interest	1831500000
	Total equity	913527800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	733845200000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	15005500000
	Total non-current financial liabilities	748850700000
	Provisions, non-current	58065000000
	Deferred tax liabilities (net)	144301500000
	Deferred government grants, Non-current	0
	Other non-current liabilities	68267500000
	Total non-current liabilities	1019484700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	214165300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	15107100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	278036700000
	Total Trade payable	293143800000
	Other current financial liabilities	162116900000
	Total current financial liabilities	669426000000
	Other current liabilities	134871400000
	Provisions, current	38882900000
	Current tax liabilities (Net)	17755200000
	Deferred government grants, Current	0
	Total current liabilities	860935500000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1880420200000
	Total equity and liabilites	2793948000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Tata Steel India	343988400000	1325166600000
2	Neelachal Ispat Nigam Limited	14171900000	57010700000
3	Other Indian Operations	28605600000	102658200000
4	Tata Steel Europe	193114300000	764161500000
5	Other Trade Related Operations	92160800000	456114600000
6	South East Asian Operations	20635300000	74724500000
7	Rest of the World	1752800000	14223400000
8	Inter Segment Elimination	-132248000000	-608634400000
	Total Segment Revenue	562181100000	2185425100000
	Less: Inter segment revenue
	Revenue from operations	562181100000	2185425100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Tata Steel India	71049300000	282173600000
2	Neelachal Ispat Nigam Limited	3131800000	10671700000
3	Other Indian Operations	1853200000	5482000000
4	Tata Steel Europe	-7481400000	-33270700000
5	Other Trade Related Operations	3398200000	1374700000
6	South East Asian Operations	790300000	1316100000
7	Rest of the World	-3948000000	-6999100000
8	Inter Segment Elimination	-1175100000	-2730300000
	Total Profit before tax	67618300000	258018000000
	i. Finance cost	17887500000	17887500000
	ii. Other Unallocable Expenditure net off Unallocable income	23847800000	23847800000
	Profit before tax	25883000000	92675100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Tata Steel India	1908119800000	1908119800000
2	Neelachal Ispat Nigam Limited	133883600000	133883600000
3	Other Indian Operations	79606400000	79606400000
4	Tata Steel Europe	686073100000	686073100000
5	Other Trade Related Operations	124633800000	124633800000
6	South East Asian Operations	42241200000	42241200000
7	Rest of the World	67026000000	67026000000
8	Inter Segment Elimination	-247635900000	-247635900000
	Total Segment Asset	2793948000000	2793948000000
	Un-allocable Assets	0	0
	Net Segment Asset	2793948000000	2793948000000
4	Segment Liabilities
	Segment Liabilities
1	Tata Steel India	1303865100000	1303865100000
2	Neelachal Ispat Nigam Limited	82517800000	82517800000
3	Other Indian Operations	22024400000	22024400000
4	Tata Steel Europe	426128100000	426128100000
5	Other Trade Related Operations	213130200000	213130200000
6	South East Asian Operations	9164600000	9164600000
7	Rest of the World	115466200000	115466200000
8	Inter Segment Elimination	-291876200000	-291876200000
	Total Segment Liabilities	1880420200000	1880420200000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1880420200000	1880420200000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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 or loss	-225500000	-1794500000
	Total Amount of items that will not be reclassified to profit and loss	-225500000	-1794500000
2	Income tax relating to items that will not be reclassified to profit or loss	42900000	62200000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	1804800000	4327200000
	Total Amount of items that will be reclassified to profit and loss	1804800000	4327200000
4	Income tax relating to items that will be reclassified to profit or loss	-678500000	-262500000
5	Total Other comprehensive income	2214900000	2733000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			82220600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			73409500000
	Adjustments for decrease (increase) in inventories			47759500000
	Adjustments for decrease (increase) in trade receivables, current			11371800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-37061100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			104213300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-158500000
	Adjustments for dividend income			714100000
	Adjustments for interest income			10371800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			6286600000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-15595400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			179139800000
	Net cash flows from (used in) operations			261360400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			26242300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			235118100000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			281000000
	Cash flows used in obtaining control of subsidiaries or other businesses			60000000
	Other cash receipts from sales of equity or debt instruments of other entities			5539500000
	Other cash payments to acquire equity or debt instruments of other entities			3928000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			5139500000
	Purchase of property, plant and equipment			156705200000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			24500000
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			2935100000
	Interest received			2421500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2673800000
	Net cash flows from (used in) investing activities	-141727300000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			300300000
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			30000000000
	Proceeds from borrowings			208930400000
	Repayments of borrowings			175967100000
	Payments of lease liabilities			9713800000
	Dividends paid			44898700000
	Interest paid			81191700000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3116800000
	Net cash flows from (used in) financing activities			-70024400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			23366400000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1874800000
	Net increase (decrease) in cash and cash equivalents			25241200000
	Cash and cash equivalents cash flow statement at beginning of period			70808400000
	Cash and cash equivalents cash flow statement at end of period			96049600000