SARDAEN2025-10-012025-12-31SARDAEN2025-12-31SARDAEN2025-04-012025-12-31SARDAEN2025-10-012025-12-31in-capmkt:OtherExpenses1MemberSARDAEN2025-04-012025-12-31in-capmkt:OtherExpenses1MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments1MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments2MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments3MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments4MemberSARDAEN2025-04-012025-12-31in-capmkt:ReportableSegments1MemberSARDAEN2025-04-012025-12-31in-capmkt:ReportableSegments2MemberSARDAEN2025-04-012025-12-31in-capmkt:ReportableSegments3MemberSARDAEN2025-04-012025-12-31in-capmkt:ReportableSegments4MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments1MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments2MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments3MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments4MemberSARDAEN2025-04-012025-12-31in-capmkt:ReportableSegments1MemberSARDAEN2025-04-012025-12-31in-capmkt:ReportableSegments2MemberSARDAEN2025-04-012025-12-31in-capmkt:ReportableSegments3MemberSARDAEN2025-04-012025-12-31in-capmkt:ReportableSegments4MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments1MemberSARDAEN2025-12-31in-capmkt:ReportableSegments1MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments2MemberSARDAEN2025-12-31in-capmkt:ReportableSegments2MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments3MemberSARDAEN2025-12-31in-capmkt:ReportableSegments3MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments4MemberSARDAEN2025-12-31in-capmkt:ReportableSegments4MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments1MemberSARDAEN2025-12-31in-capmkt:ReportableSegments1MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments2MemberSARDAEN2025-12-31in-capmkt:ReportableSegments2MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments3MemberSARDAEN2025-12-31in-capmkt:ReportableSegments3MemberSARDAEN2025-10-012025-12-31in-capmkt:ReportableSegments4MemberSARDAEN2025-12-31in-capmkt:ReportableSegments4MemberSARDAEN2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1SARDAEN2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares504614SARDAENNOTLISTEDINE385C01021Sarda Energy & Minerals LimitedMain BoardEquity2025-04-012026-03-312026-02-072026-01-19INRCroresQuarterlyThird quarterMulti segment2026-02-0711:30:002026-02-0715:00:00Not applicable2025-10-012025-12-31UnauditedConsolidated12759900000844600000136045000007202900000114700000-702000005992000006434000008624000001805000000111574000002447100000102400000254950000097300000613800000711100000018384000000006040000018988000001730000019161000001903700000-49000001925800000-970000035240000015.45.4005.45.4NOTES :- <BR> <BR> 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 7th February 2026. <BR> <BR> 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. <BR> <BR> 3) On August 21, 2024, the Group 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 the Insolvency and Bankruptcy Code, 2016 (‘IBC’). Further, pursuant to the RP, the Group amalgamated SKS with itself w.e.f. Appointed Date of September 1, 2024. Approval of our Resolution Plan was challanged by unsuccessful resolution applicants in the hon'ble Supreme Court, following rejection of their appeal in the NCLAT. Supreme court has heard the appeals and reserved for order. Results of nine-month period are not comparable with the previous period. <BR> <BR> 4)With effect from November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the 'New Labour Codes'. However, the corresponding Rules under these New Labour Codes are yet to be notified. The Group has estimated and recorded past service cost which is not material based on the best available information and in consultation with external experts. The Group continues to monitor the developments and will take this into consideration as and when further clarifications and rules are notified. <BR> <BR> 5)The other income includes effect of mark to market gain/(loss) on investment. <BR> <BR> 6)The other expenses are net of forex gain of Rs. 4.70 Crore in the quarter and Rs. 6.62 Crore in the nine month ended 31.12.2025. <BR> <BR> 7)Exceptional item includes power cost incentive received during the current quarter. <BR> <BR> 8)The figures for the corresponding previous periods have been restated / regrouped, wherever necessary, to make them comparable. <BR> <BR> 9)The above results are also available on the Group's website - www.seml.co.in and also on the website of BSE and NSE. <BR> <BR> The key standalone financial results are given below: <BR> <BR> Particulars Quarter Ended Nine month Ended Year Ended <BR> 31.12.2025 30.09.2025 31.12.2024 31.12.2025 31.12.2024 31.03.2025 <BR> Unaudited Unaudited Audited <BR> Revenue from operations 917.62 1092.25 1046.58 3316.96 2471.07 3484.17 <BR> Profit/(Loss) before tax 221.21 314.95 231.26 1046.70 647.99 828.76 <BR> Profit/(Loss) after tax 163.09 239.68 189.22 788.82 492.82 608.062025-04-012025-12-31UnauditedConsolidated4436880000023234000004669220000021862300000676000000172400000161680000019093000002525200000564250000034404500000122877000001024000001239010000027940000028891000003168500000092216000000003215000009543100000-603000009482800000947910000064000000945490000027900000353400000126.926.90026.926.9Other Expenses1805000000Other Expenses5642500000Steel4490000000Ferro Alloys4536900000Power5596400000Unallocated44600000Steel14771100000Ferro Alloys12383500000Power22967900000Unallocated1345000001466790000050257000000190800000058882000001275990000044368800000Steel589200000Ferro Alloys701400000Power1680800000Unallocated0Steel2313000000Ferro Alloys1915600000Power9271100000Unallocated02971400000134997000005964000001843100000-174500000-733500000254950000012390100000Steel11115000000Ferro Alloys8660900000Power65484800000Unallocated08526070000025890200000111150900000Steel1643800000Ferro Alloys2110600000Power30962400000Unallocated034716800000372270000038439500000Notes:- <BR> <BR> 1) The figures for the previous periods have been restated / regrouped, wherever necessary, to make them comparable. <BR> <BR> 2) Hydropower business is seasonal as such results are not comparable quarter on quarter.Items that will not be reclassified to profit and loss2950000029500000Items that will not be reclassified to profit and loss-59300000-593000001220000010000000017300000-60300000