SARDAEN2024-10-012024-12-31 SARDAEN2024-10-012024-12-31 SARDAEN2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member SARDAEN2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member SARDAEN2024-12-31 SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue04Member SARDAEN2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member SARDAEN2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member SARDAEN2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member SARDAEN2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue04Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults04Member SARDAEN2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member SARDAEN2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member SARDAEN2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member SARDAEN2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults04Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets04Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member SARDAEN2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member SARDAEN2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member SARDAEN2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member SARDAEN2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member SARDAEN2024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member SARDAEN2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SARDAEN2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SARDAEN2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SARDAEN2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 504614 SARDAEN NOTLISTED Sarda Energy & Minerals Limited Equity 2024-04-01 2025-03-31 2025-02-08 2025-01-15 INR Crores Third quarter 12:30:00 16:00:00 2025-02-08 2025-02-08 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 13191400000.00 -4000000.00 13187400000.00 6929700000.00 293700000.00 43900000.00 471200000.00 642000000.00 782300000.00 1764000000.00 10926800000.00 2260600000.00 0.00 2260600000.00 10300000.00 368700000.00 379000000.00 0.00 1881600000.00 0.00 0.00 0.00 119200000.00 2000800000.00 -500000.00 2000300000.00 1973600000.00 27200000.00 1973200000.00 27100000.00 352400000.00 1 5.60 5.60 0.00 0.00 5.60 5.60 NOTES:- 1.The above results have been reviewed by the Audit committee and approved by the Board of Directors of the company in its meeting held on 8th Fbruary 2025. 2.These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules 2015 (Ind AS) as prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. The above results are prepared after consolidating results of all subsidiaries and joint venture companies. 3. On August 21, 2024, the Group acquired SKS Power Generation (Chhattisgarh) Limited (‘SKS’) 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 hon'ble Supreme Court, following rejection of their appeal in the NCLAT. As per Ind AS 103, the transaction has been accounted for on a provisional basis, pending final determination of the fair value of the acquired assets and liabilities. However, the management does not envisage any significant impact on the profit & loss for the period ended 31st December 2024. Results of current and previous quarter of current year includes the numbers of SKS from August 22, 2024, hence, not comparable with previous periods. 4.The other income includes effect of mark to market gain/(loss) on investment. 5.The other expenses are net of forex loss of Rs. 1.20 Crore in the Quarter and gain of Rs 7.32 Crore in nine months ended 31.12.2024. 6.The figures for the corresponding previous periods have been restated / regrouped, wherever necessary, to make them comparable. 7.The above results are also available on the Group's website - www.seml.co.in and also on the website of BSE and NSE. The key standalone financial results are given below: Particulars Quarter Ended Half Year Ended Year Ended 31.12.2024 30.09.2024 31.12.2023 31.12.2024 31.12.2023 31.03.2024 Unaudited Unaudited Audited Revenue from operations 1046.58 762.66 657.26 2471.07 2063.44 2733.45 Profit/(loss) before tax 231.26 180.55 147.42 647.99 472.45 616.81 Profit/(Loss) after tax 189.22 122.60 112.76 492.82 364.81 465.88 Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 34040100000.00 1256000000.00 35296100000.00 18051300000.00 659800000.00 -297500000.00 1254100000.00 1501600000.00 1848100000.00 4705000000.00 27722400000.00 7573700000.00 0.00 7573700000.00 110600000.00 1596500000.00 1707100000.00 0.00 5866600000.00 0.00 0.00 0.00 151500000.00 6018100000.00 -48100000.00 5970000000.00 5915200000.00 102900000.00 5890600000.00 79400000.00 352400000.00 1 16.79 16.79 0.00 0.00 16.79 16.79 Other Expenses 1764000000.00 Other Expenses 4705000000.00 Ferro Alloys 3145500000.00 Power 6703000000.00 Steel 5223700000.00 Unallocated 59100000.00 Ferro Alloys 11032400000.00 Power 12417000000.00 Steel 15315600000.00 Unallocated 175900000.00 15131300000.00 38940900000.00 1939900000.00 4900800000.00 13191400000.00 34040100000.00 Ferro Alloys 299800000.00 Power 2343800000.00 Steel 811600000.00 Unallocated 0.00 Ferro Alloys 1785800000.00 Power 3916300000.00 Steel 3430800000.00 Unallocated 0.00 3455200000.00 9132900000.00 608800000.00 1428500000.00 585800000.00 NOTES:- 1. The figures for the previous periods have been restated/regrouped, wherever necessary, to make them comparable. 2. Hydropower business is seasonal as such, results are not comparable quarter on quarter. 130700000.00 2260600000.00 7573700000.00 Ferro Alloys 7822600000.00 Power 65837000000.00 Steel 9811600000.00 Unallocated 0.00 83471200000.00 15842000000.00 99313200000.00 Ferro Alloys 3166000000.00 Power 28819200000.00 Steel 1313500000.00 Unallocated 0.00 33298700000.00 4051900000.00 37350600000.00 Amount of items that will not be reclassified to profit and loss 2800000.00 Amount of items that will not be reclassified to profit and loss 1800000.00 2800000.00 1800000.00 51200000.00 50000000.00 Amount of items that will be reclassified to profit and loss -3900000.00 Amount of items that will be reclassified to profit and loss 100000.00 -3900000.00 100000.00 -51800000.00 0.00