Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	STEELCITY
MSEI Symbol	NOTLISTED
ISIN	INE395H01011
Name of company	STEEL CITY SECURITIES 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	26-Apr-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	Audited
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	30-Apr-2025   16:15:00
End date and time of board meeting	30-Apr-2025   18:15:00
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	Audited	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	137568000	652833000
	Other income	13313000	46711000
	Total income	150881000	699544000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	33450000	131858000
(e)	Finance costs	2780000	12235000
(f)	Depreciation, depletion and amortisation expense	2385000	9880000
(f)	Other Expenses
1	EXPENDITURE ON TRADING OPERATIONS	2127000	11816000
2	IMPAIRMENT OF FINANCIAL INSTRUMENTS	-1446000	7313000
3	OTHER EXPENSES	68998000	305460000
	Total other expenses	69679000	324589000
	Total expenses	108294000	478562000
3	Total profit before exceptional items and tax	42587000	220982000
4	Exceptional items	0	0
5	Total profit before tax	42587000	220982000
6	Tax expense
7	Current tax	11307000	57403000
8	Deferred tax	466000	-60000
9	Total tax expenses	11773000	57343000
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	30814000	163639000
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	-1558000	7884000
16	Total profit (loss) for period	29256000	171523000
17	Other comprehensive income net of taxes	-490000	-490000
18	Total Comprehensive Income for the period	28766000	171033000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	28766000	171033000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	28766000	171033000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	151071000	151071000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1144669000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.9	11.32
	Diluted earnings (loss) per share from continuing operations	1.9	11.32
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	1.9	11.32
	Diluted earnings (loss) per share from continuing and discontinued operations	1.9	11.32
24	Debt equity ratio	0.0003	0.0003
25	Debt service coverage ratio	0.2047	0.2047
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
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	196478000
	Capital work-in-progress	63604000
	Investment property	0
	Goodwill	45489000
	Other intangible assets	610000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	70839000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	51330000
	Total non-current financial assets	122169000
	Deferred tax assets (net)	21259000
	Other non-current assets	0
	Total non-current assets	449609000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	752000
	Trade receivables, current	651485000
	Cash and cash equivalents	33299000
	Bank balance other than cash and cash equivalents	577137000
	Loans, current	31677000
	Other current financial assets	316826000
	Total current financial assets	1611176000
	Current tax assets (net)	0
	Other current assets	76933000
	Total current assets	1688109000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	2137718000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	151071000
	Other equity	1144669000
	Total equity attributable to owners of parent	1295740000
	Non controlling interest	0
	Total equity	1295740000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7500000
	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	0
	Total non-current financial liabilities	7500000
	Provisions, non-current	2315000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	9815000
	Current liabilities
	Current financial liabilities
	Borrowings, current	33294000
	Trade payables, 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	599280000
	Total Trade payable	599280000
	Other current financial liabilities	70554000
	Total current financial liabilities	703128000
	Other current liabilities	72623000
	Provisions, current	56412000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	832163000
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	841978000
	Total equity and liabilites	2137718000
	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		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	STOCK BROKING & DP OPERATIONS	101827000	483605000
2	E - GOVERNANCE OPERATIONS	49256000	215939000
	Total Segment Revenue	151083000	699544000
	Less: Inter segment revenue	0	0
	Revenue from operations	151083000	699544000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	STOCK BROKING & DP OPERATIONS	33568000	175361000
2	E - GOVERNANCE OPERATIONS	11800000	57856000
	Total Profit before tax	45368000	233217000
	i. Finance cost	2780000	2780000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	42588000	220982000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	STOCK BROKING & DP OPERATIONS	2003003000	2003003000
2	E - GOVERNANCE OPERATIONS	134715000	134715000
	Total Segment Asset	2137718000	2137718000
	Un-allocable Assets	0	0
	Net Segment Asset	2137718000	2137718000
4	Segment Liabilities
	Segment Liabilities
1	STOCK BROKING & DP OPERATIONS	762271000	762271000
2	E - GOVERNANCE OPERATIONS	79707000	79707000
	Total Segment Liabilities	841978000	841978000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	841978000	841978000
	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	Audited	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	490000	490000
5	Total Other comprehensive income	-490000	-490000

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			Audited
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			220982000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-116552000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			88543000
	Adjustments for decrease (increase) in other non-current assets			-39065000
	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			-66172000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			6737000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			9880000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			7313000
	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			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-109316000
	Net cash flows from (used in) operations			111666000
	Dividends received			-1560000
	Interest paid			-12235000
	Interest received			-36854000
	Income taxes paid (refund)			57343000
	Other inflows (outflows) of cash			6526000
	Net cash flows from (used in) operating activities			34670000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			-5698000
	Purchase of property, plant and equipment			26056000
	Proceeds from sales of investment property			3022000
	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			0
	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			1560000
	Interest received			36854000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	9682000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	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			0
	Proceeds from borrowings			-10033000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			60429000
	Interest paid			12235000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-82697000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-38345000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-38345000
	Cash and cash equivalents cash flow statement at beginning of period			71644000
	Cash and cash equivalents cash flow statement at end of period			33299000