Integrated Filing — IndAS



General information about company
Scrip Code 504918
NSE Symbol SANDUMA
MSEI Symbol NA
ISIN INE149K01016
Name of company SANDUR MANGANESE & IRON ORES 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 28-May-2025   14:00:00
End date and time of board meeting 28-May-2025   18:30:00
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 13212700000 31350600000
Other income 90200000 771200000
Total income 13302900000 32121800000
2 Expenses
(a) Cost of materials consumed 5154400000 11285000000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 183800000 -163900000
(d) Employee benefit expense 686400000 2099900000
(e) Finance costs 665600000 1169600000
(f) Depreciation, depletion and amortisation expense 539800000 1207600000
(f) Other Expenses
1 Other Expenses 4028300000 10282200000
Total other expenses 4028300000 10282200000
Total expenses 11258300000 25880400000
3 Total profit before exceptional items and tax 2044600000 6241400000
4 Exceptional items 0 0
5 Total profit before tax 2044600000 6241400000
6 Tax expense
7 Current tax 440800000 1469300000
8 Deferred tax 32800000 26000000
9 Total tax expenses 473600000 1495300000
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 1571000000 4746100000
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 -6000000 -40000000
16 Total profit (loss) for period 1565000000 4706100000
17 Other comprehensive income net of taxes 9400000 4600000
18 Total Comprehensive Income for the period 1574400000 4710700000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1562100000 4701700000
Total profit or loss, attributable to non-controlling interests 2900000 4400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1571400000 4706200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3000000 4500000
21 Details of equity share capital
Paid-up equity share capital 1620400000 1620400000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 9.64 29.02
Diluted earnings (loss) per share from continuing operations 9.64 29.02
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 9.64 29.02
Diluted earnings (loss) per share from continuing and discontinued operations 9.64 29.02
24 Debt equity ratio 0.0072 0.0072
25 Debt service coverage ratio 0.0262 0.0355
26 Interest service coverage ratio 0.0488 0.0737
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 26732000000
Capital work-in-progress 3727000000
Investment property 426800000
Goodwill 3403600000
Other intangible assets 472300000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 351900000
Non-current financial assets
Non-current investments 598200000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 1554900000
Total non-current financial assets 2153100000
Deferred tax assets (net)
Other non-current assets 1149800000
Total non-current assets 38416500000
2 Current assets
Inventories 9519200000
Current financial asset
Current investments 1320300000
Trade receivables, current 3744600000
Cash and cash equivalents 140100000
Bank balance other than cash and cash equivalents 309400000
Loans, current 10300000
Other current financial assets 2435300000
Total current financial assets 7960000000
Current tax assets (net)
Other current assets 472800000
Total current assets 17952000000
3 Non-current assets classified as held for sale 113600000
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 56482100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1620400000
Other equity 24506500000
Total equity attributable to owners of parent 26126900000
Non controlling interest 146400000
Total equity 26273300000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13354700000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities 26900000
Total non-current financial liabilities 13381600000
Provisions, non-current 347200000
Deferred tax liabilities (net) 793900000
Deferred government grants, Non-current
Other non-current liabilities 122700000
Total non-current liabilities 14645400000
Current liabilities
Current financial liabilities
Borrowings, current 5467000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1076400000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6391200000
Total Trade payable 7467600000
Other current financial liabilities 854000000
Total current financial liabilities 13788600000
Other current liabilities 1528600000
Provisions, current 245900000
Current tax liabilities (Net) 300000
Deferred government grants, Current
Total current liabilities 15563400000
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 30208800000
Total equity and liabilites 56482100000
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 Mining 5266400000 16148900000
2 Ferroalloys 165800000 1235500000
3 Coke and energy 570800000 2354600000
4 Steel 7422800000 12124800000
5 Unallocable 8300000 34500000
Total Segment Revenue 13434100000 31898300000
Less: Inter segment revenue 221400000 221400000
Revenue from operations 13212700000 31350600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Mining 2368100000 7678300000
2 Ferroalloys -4800000 -20900000
3 Coke and energy -108400000 -914200000
4 Steel 594700000 866400000
5 Unallocable 0 0
Total Profit before tax 2849600000 7609600000
i. Finance cost 665600000 665600000
ii. Other Unallocable Expenditure net off Unallocable income 145400000 145400000
Profit before tax 2038600000 6201400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Mining 2653300000 2653300000
2 Ferroalloys 2177300000 2177300000
3 Coke and energy 5479100000 5479100000
4 Steel 36324300000 36324300000
5 Unallocable 9848100000 9848100000
Total Segment Asset 56482100000 56482100000
Un-allocable Assets 0 0
Net Segment Asset 56482100000 56482100000
4 Segment Liabilities
Segment Liabilities
1 Mining 2481700000 2481700000
2 Ferroalloys 212600000 212600000
3 Coke and energy 365800000 365800000
4 Steel 16738400000 16738400000
5 Unallocable 10410300000 10410300000
Total Segment Liabilities 30208800000 30208800000
Un-allocable Liabilities 0 0
Net Segment Liabilities 30208800000 30208800000
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 Remeasurement of post-employment benefit obligations 9800000 3400000
Total Amount of items that will not be reclassified to profit and loss 9800000 3400000
2 Income tax relating to items that will not be reclassified to profit or loss 400000 -1200000
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
5 Total Other comprehensive income 9400000 4600000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 6241400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1169600000
Adjustments for decrease (increase) in inventories 691200000
Adjustments for decrease (increase) in trade receivables, current 910300000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 672900000
Adjustments for decrease (increase) in other non-current assets 255000000
Adjustments for other financial assets, non-current 128400000
Adjustments for other financial assets, current -54500000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -578200000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 79500000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1207600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 126400000
Adjustments for provisions, non-current -102800000
Adjustments for other financial liabilities, current -312600000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -5700000
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) -346500000
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) 3840600000
Net cash flows from (used in) operations 10082000000
Dividends received -100000
Interest paid 0
Interest received -371100000
Income taxes paid (refund) 1305300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 8405500000
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 19144100000
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 0
Purchase of property, plant and equipment 875100000
Proceeds from sales of investment property 300000
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 100000
Interest received 503900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 3979900000
Net cash flows from (used in) investing activities -15535000000
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 13050000000
Repayments of borrowings 4620600000
Payments of lease liabilities 25300000
Dividends paid 162200000
Interest paid 1204500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 7037400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -92100000
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 -92100000
Cash and cash equivalents cash flow statement at beginning of period 232200000
Cash and cash equivalents cash flow statement at end of period 140100000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
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 Deloitte Haskins & Sells Yes 30-Apr-2028