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114A01011STEEL AUTHORITY OF INDIA LIMITEDMain BoardEquity2024-04-012025-03-312025-05-282025-05-22INRCroresQuarterlyFourth quarterGeographical2025-05-2814:30:002025-05-2817:45:00trueCash Flow IndirectStatement on impact of audit qualification2025-01-012025-03-31AuditedConsolidated29316140000029754000002961368000001127337000001597290000017898200000329080000006644400000152384000007881000000028020560000015931200000-294100000156371000003549900000512400000406230000001157480000000093500000012509800000-14979000001101190000012510000000-20000011012100000-20000041305300000103.033.03003.033.030002024-04-012025-03-31AuditedConsolidated102479060000087503000001033540900000490514600000185698000008875000001167495000002793170000056506800000291607100000100276700000030773900000-31264000002764750000082132000005841000008797300000018850200000000486780000023718000000-18664000002185160000023718200000-20000021851800000-20000041305300000105477507000005.745.74005.745.74000OTHER EXPENSES78810000000OTHER EXPENSES291607100000650613700000720621000009600000082643100000004603250000037233000009509300000623130000019463900000452140000069478300000944824600000291514500000076099400000291580000067530000002260000001221760000098211800000029119500000418845800000390000000136370940000041305300000547750800000589056100000-100000589056000000166543700000059300000593000001472570000018132870000061064300000654282000000493130000031275250000020279570000063765000009866340000010503990000096711500000404547100000419635000001391050000014798000000461900900000007746534000001363709400000Bhilai Steel Plant90953600000Durgapur Steel Plant30807400000Rourkela Steel Plant62021600000Bokaro Steel Plant63568900000IISCO Steel Plant36650100000Alloy Steel Plant3236700000Salem Steel Plant4634800000Visvesaraya Iron & Steel Plant480600000Others20654700000Bhilai Steel Plant334328300000Durgapur Steel Plant122061300000Rourkela Steel Plant240910900000Bokaro Steel Plant226460900000IISCO Steel Plant125914900000Alloy Steel Plant12532000000Salem Steel Plant19559100000Visvesaraya Iron & Steel Plant2002700000Others32771400000313008400000111654150000019847000000917509000002931614000001024790600000Bhilai Steel Plant12440500000Durgapur Steel Plant1450500000Rourkela Steel Plant3686000000Bokaro Steel Plant2147800000IISCO Steel Plant4234000000Alloy Steel Plant10900000Salem Steel Plant-869200000Visvesaraya Iron & Steel Plant-65200000Others475300000Bhilai Steel Plant40906500000Durgapur Steel Plant5362700000Rourkela Steel Plant8285200000Bokaro Steel Plant1255200000IISCO Steel Plant6963300000Alloy Steel Plant-164100000Salem Steel Plant-3060600000Visvesaraya Iron & Steel Plant-379500000Others4404700000235106000006357340000066444000002793170000029410000031264000001657210000032515300000Bhilai Steel Plant324353800000Durgapur Steel Plant93437100000Rourkela Steel Plant278415400000Bokaro Steel Plant264358100000IISCO Steel Plant156154300000Alloy Steel Plant7491500000Salem Steel Plant26660200000Visvesaraya Iron & Steel Plant2396400000Others1886201000001341886900000218225000001363709400000Bhilai Steel Plant72210000000Durgapur Steel Plant37676400000Rourkela Steel Plant89588200000Bokaro Steel Plant72544300000IISCO Steel Plant15768600000Alloy Steel Plant3698500000Salem Steel Plant5461000000Visvesaraya Iron & Steel Plant1291000000Others112857800000411095800000363557600000774653400000279317000003487640000005947400000004851100000244707000000-48285400000000565068000000-29104000003690100000-29491100000257180000007020000031111000000000095860000007793640000010558390000070200000017663000006440900000-74720000010023230000000000000843720000062211500000000000000000000000000-53774300000000000001250000000020398500000822340000041305000002398360000000-442360000002222000000022220000006938000002915800000Amnount of Items that will not be reclassified to profit and loss-1981900000-1981900000Amnount of Items that will not be reclassified to profit and loss-3261100000-3261100000-539600000-846300000Amnount of Items that will be reclassified to profit and loss-55600000-55600000Amnount of Items that will be reclassified to profit and loss54840000054840000000-1497900000-1866400000AuditedQualified opinionJ N Gupta & Co LLPtrue2026-01-31S P A R K & Associates Chartered Accountants LLPtrue2026-03-31Vinod Singhal & Co. LLPtrue2027-10-31APT&CO. LLPtrue2027-04-30103354090000010335409000001002767000000100276700000023718000000237180000005.745.7413637094000001359229100000774653400000774312500000589056000000584916600000The Company has not provided for Entry Tax amounting to Rs.105.13 crore in the State of Jharkhand.Qualified opinionRepetitiveDuring the year, in the state of Chhattisgarh applications filed under settlement scheme Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 for settlement of Entry Tax dispute of Rs. 762.91crore pertaining to rate discrimination has been settled in full and final on payment of Rs.137.72 crore as per scheme. However, in respect of Jharkhand, pending decision by the Courts, the disputed Entry Tax liabilities of Rs.105.13 crore has been treated as contingent liability.Not applicableNot applicablenilThe Company has not provided for demands of Rs.216.87 crore by DVC for supply of electricity. Whereas, audit qualification is for Rs.448.03 crore.Qualified opinionRepetitiveOn the basis of Interim order of JSERC dated 10th Dec 2024, for the period FY 2006 to 2012, DVC vide its letter No Coml/Arrear/JH/2006-12/330058 dated 1 Feb 2025 and letter dated 30 April 2025 has agreed for refund of total amount of Rs.344.75 Crore after adjustment of old dues, delayed payment surcharge, excess payment if any shortfall in SD if any and carrying cost to the Company. M/s DVC has started to refund the amount of Rs.344.75 crore through making adjustment in the power bill from January 2025 onward in 24 months equal instalments. <br></br> <br></br> The amount of Rs. 587.72 crores paid to DVC retained as advance in the books of accounts has now been adjusted for the refundable amount of Rs. 344.75 Crores. The monthly instalment of Rs. 12.82 crores received for the period Jan 2025 to Mar 2025 has been accounted as deduction to the total receivable amount. Further, Rs. 50 crore advance, and liability of Rs. 76.10 crore kept in books of accounts related to that period has also been adjusted with the total advance amount of Rs.587.72 crore. After consideration of the above amounts, the net advance with M/s DVC is Rs.216.87 crore up to March 2024, Rs. 587.72 and same has treated as contingent liability. In addition, the claims receivable from M/s DVC is Rs.306.29 crore up to March, 2024, Rs. NIL <br></br> ) as on 31.03.2025 <br></br> Not applicableNot applicablenilAmarendu PrakashDr. Ashok Kumar PandaManjeet Kumar RazdanJ.N.GUPTA & CO. LLPNEW DELHI2025-05-28