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unitRef="INRPerShare">3.44</in-capmkt:BasicEarningsLossPerShareFromContinuingOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">3.44</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">3.44</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">3.44</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes : &lt;BR&gt; 
1.	The standalone and consolidated financial results have been reviewed and recommended by the audit committee and approved by the Board of Directors of the Company at  their respective meeting held on August 11, 2025. Limited review under regulation 33 of the SEBI (Listing obligations and disclosure requirements) Regulations, 2015 has been carried out by the statutory auditors of the Company. The auditors have expressed an unqualified report on the above results. &lt;BR&gt; 
 &lt;BR&gt; 
2.	The standalone and consolidated financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (IND AS) prescribed under section 133 of the Companies Act, 2013 as amended and other recognised accounting practices and policies to the extent possible. The standalone and consolidated financial results for the quarter ended June 30, 2025, have been prepared in accordance with the recognition and measurement principles laid down in IND AS- 34 “Interim Financial Reporting”. &lt;BR&gt; 
 &lt;BR&gt; 
3.	Figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of full financial year and the published unaudited year to date figures up to the third quarter of the financial year.  &lt;BR&gt; 
 &lt;BR&gt; 
4.	The Company has only one operating segment i.e. ‘Iron &amp; Steel Business’ and Operations are mainly within India. Hence, it is the only reportable segment under IND AS- 108 ‘Operating Segments’. &lt;BR&gt; 
					 &lt;BR&gt; 
5	Other comprehensive income includes MTM gain on equity shares held by the Company in Lloyds Metal &amp; Energy Limited (LMEL) recognised at its fair value as at June 30, 2025. &lt;BR&gt; 
 &lt;BR&gt; 
6	The figures of previous periods have been re-grouped/re-arranged wherever necessary to make them comparable. &lt;BR&gt; 
 &lt;BR&gt; 
7	The results of the Company are also available on stock exchange websites, www.nseindia.com, www.bseindia.com and on the Company's website www.sunflagsteel.com. &lt;BR&gt; 
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