Integrated Filing — IndAS

General information about company
Scrip Code	504614
NSE Symbol	SARDAEN
MSEI Symbol	NOTLISTED
ISIN	INE385C01021
Name of company	SARDA ENERGY & MINERALS 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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	24-May-2025   12:00:00
End date and time of board meeting	24-May-2025   16:00:00
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	Not applicable
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	2025-04-01
Indicate Company website link for updated RPT policy of the Company	www.seml.co.in
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
No default on loans and debts durng the quarter

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	Standalone	Standalone
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	10130900000	34841700000
	Other income	152900000	1197000000
	Total income	10283800000	36038700000
2	Expenses
(a)	Cost of materials consumed	5165200000	19036900000
(b)	Purchases of stock-in-trade	371600000	724000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	176600000	-262900000
(d)	Employee benefit expense	404300000	1350300000
(e)	Finance costs	403600000	971400000
(f)	Depreciation, depletion and amortisation expense	564900000	1500300000
(f)	Other Expenses
1	Other Expenses	1389900000	4431100000
	Total other expenses	1389900000	4431100000
	Total expenses	8476100000	27751100000
3	Total profit before exceptional items and tax	1807700000	8287600000
4	Exceptional items	0	0
5	Total profit before tax	1807700000	8287600000
6	Tax expense
7	Current tax	0	-1200000
8	Deferred tax	655200000	2208200000
9	Total tax expenses	655200000	2207000000
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	1152500000	6080600000
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	0	0
16	Total profit (loss) for period	1152500000	6080600000
17	Other comprehensive income net of taxes	-27700000	-23400000
18	Total Comprehensive Income for the period	1124800000	6057200000
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	352400000	352400000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		57837700000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.27	17.26
	Diluted earnings (loss) per share from continuing operations	3.27	17.26
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	3.27	17.26
	Diluted earnings (loss) per share from continuing and discontinued operations	3.27	17.26
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTES:- n1. The above results have been reviewed by the Audit committee and approved by the Board of Directors nof the company in its meeting held on 24th May, 2025. n2. These results have been prepared in accordance with the companies Indian Accounting Standards nRules, 2015 Ind AS as prescribed under Section 133 of the Companies Act, 2013 and other recognized naccounting practices and policies to the extebd applicable. n3. On August 21, 2024, the Company completed acquisition of SKS Power Generation Chhattisgarh Limited SKS pursuant to the Resolution Plan RP as approved by the National Company Law Tribunal vide its order dated August 13, 2024, under Corporate Insolvency and Resolution Process CIRP of the Insolvency and Bankruptcy Code, 2016 IBC. Approval of our Resolution Plan is challanged by unsuccessful applicants in the honble Supreme Court, following rejection of their appeal in the NCLAT. n Further, pursuant to the RP, the Company amalgmated the whole of the undertaking of SKS along with all the properties, assets, liabilities, permits, licenses, investments etc. with itself as a going concern w.e.f. Appointed Date of September 1, 2024.The business combination was initially accounted for on a provisional basis under Ind AS 103 Business Combination. During the quarte, the Company has concluded the final determination of fair values of the identified assets and liabilities assumed. Impact on the Statement of Profit and Loss for the quarter ended December 31, 2024, due to the finalization of the purchase price allocation are not material. Results of the current and prevous quarter of the current year includes the numbers of SKS, hence not comparable with the previous periods. n4. The other income includes interest, share of profit loss in LLP, dividend from joint venture nsubsidiary company and effect of change in fair value of market investments. n5. The Board of Directors of the Company have recommended dividend of Rs.1.50 per share i.e. 150% for nthe year ended March 31, 2025, subject to approval of the memebrs at the ensuing Annual General nMeeting. n6. Figures for the quarter ended March 31,2025 represent the difference between the audited figures in nrespect of the full financial year and the published figures upto nine months ended on December 31, n2024. n7. The figures for the corresponding previous periods have been regrouped, wherever necessary, to make nthem comparable. n8. The above results are also available on the Companys website www.seml.co.in and also on the nwebsite of BSE and NSE.

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	35956300000
	Capital work-in-progress	2119100000
	Investment property	296200000
	Goodwill	0
	Other intangible assets	345900000
	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	10746500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	56500000
	Total non-current financial assets	10803000000
	Deferred tax assets (net)	526800000
	Other non-current assets	2953200000
	Total non-current assets	53000500000
2	Current assets
	Inventories	5918000000
	Current financial asset
	Current investments	3542900000
	Trade receivables, current	1723400000
	Cash and cash equivalents	238100000
	Bank balance other than cash and cash equivalents	4654800000
	Loans, current	6130400000
	Other current financial assets	60100000
	Total current financial assets	16349700000
	Current tax assets (net)	0
	Other current assets	2995000000
	Total current assets	25262700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	78263200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	352400000
	Other equity	57837700000
	Total equity attributable to owners of parent	58190100000
	Non controlling interest
	Total equity	58190100000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	13081100000
	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	215300000
	Total non-current financial liabilities	13296400000
	Provisions, non-current	2455600000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	336800000
	Total non-current liabilities	16088800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1905700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	34000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1033700000
	Total Trade payable	1067700000
	Other current financial liabilities	680800000
	Total current financial liabilities	3654200000
	Other current liabilities	292100000
	Provisions, current	38000000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	3984300000
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	20073100000
	Total equity and liabilites	78263200000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Steel	4327700000	19643200000
2	Ferro Alloys	1472900000	6019300000
3	Power	5625400000	13394500000
4	Unallocated	71800000	247400000
	Total Segment Revenue	11497800000	39304400000
	Less: Inter segment revenue	1366900000	1366900000
	Revenue from operations	10130900000	34841700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Steel	475300000	3906100000
2	Ferro Alloys	173700000	1345500000
3	Power	1707500000	3896700000
4	Unallocated	0	0
	Total Profit before tax	2356500000	9148300000
	i. Finance cost	392800000	392800000
	ii. Other Unallocable Expenditure net off Unallocable income	156000000	156000000
	Profit before tax	1807700000	8287600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Steel	9928900000	9928900000
2	Ferro Alloys	2476900000	2476900000
3	Power	39977700000	39977700000
4	Unallocated	0	0
	Total Segment Asset	52383500000	52383500000
	Un-allocable Assets	25879700000	25879700000
	Net Segment Asset	78263200000	78263200000
4	Segment Liabilities
	Segment Liabilities
1	Steel	1099400000	1099400000
2	Ferro Alloys	615700000	615700000
3	Power	14340900000	14340900000
4	Unallocated	0	0
	Total Segment Liabilities	16056000000	16056000000
	Un-allocable Liabilities	4016900000	4016900000
	Net Segment Liabilities	20072900000	20072900000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	NOTES:- n1)The figures for the corresponding previous periods have been regrouped, wherever necessary, to make nthem comparable.

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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Amount of items that will not be reclassified to profit and loss	-28400000	-23400000
	Total Amount of items that will not be reclassified to profit and loss	-28400000	-23400000
2	Income tax relating to items that will not be reclassified to profit or loss	-700000	0
3	Amount of items that will be reclassified to profit and loss
1	Amount of items that will be classified to profit and loss	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-27700000	-23400000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			8287600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			951500000
	Adjustments for decrease (increase) in inventories			-1650200000
	Adjustments for decrease (increase) in trade receivables, current			-866600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1575200000
	Adjustments for decrease (increase) in other non-current assets			-15200000
	Adjustments for other financial assets, non-current			-4700000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			385200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-127600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1500300000
	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			-1900000
	Adjustments for dividend income			33200000
	Adjustments for interest income			932900000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			124400000
	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)			-92500000
	Other adjustments for non-cash items			1400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			-210500000
	Total adjustments for reconcile profit (loss)			-2547700000
	Net cash flows from (used in) operations			5739900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			238200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			5501700000
	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			18495800000
	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			1389200000
	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			21300000
	Purchase of property, plant and equipment			2769300000
	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			659700000
	Cash receipts from repayment of advances and loans made to other parties			1204700000
	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			33200000
	Interest received			932900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-18343500000
	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			13646400000
	Repayments of borrowings			0
	Payments of lease liabilities			14200000
	Dividends paid			352400000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-961000000
	Net cash flows from (used in) financing activities			12318800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-523000000
	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			-523000000
	Cash and cash equivalents cash flow statement at beginning of period			761100000
	Cash and cash equivalents cash flow statement at end of period			238100000