5004042025-10-012025-12-315004042025-04-012025-12-315004042025-10-012025-12-31in-capmkt:OtherExpenses1Member5004042025-04-012025-12-31in-capmkt:OtherExpenses1Member5004042025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004042025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500404SUNFLAGNOTLISTEDINE947A01014SUNFLAG IRON AND STEEL COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-05INRLakhsQuarterlyThird quarterSingle segmentROLLED PRODUCTS2026-02-1311:30:002026-02-1315:35:00Not applicable2025-10-012025-12-31UnauditedConsolidated9424700000214000009446100000575580000008680000037050000017210000030800000018917000008584900000861200000-870000007742000001664000001670000018310000005911000000008300000599400000492620000055256000005994000000552560000001802200000103.333.33003.333.331. The above unaudited consolidated financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors (Board) of Sunflag Iron and Steel Company Limited (“the Company” or “Holding Company”) at their respective meetings held on February 13, 2026. These results have been subjected to limited review by the statutory auditors who have expressed an unmodified conclusion. <BR> 2. These results have been prepared in accordance with the recognition and measurement principles of the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013, other accounting principles generally accepted in India and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). <BR> 3. The management of the Holding Company has identified that, the Group has only one operating segment i.e. ‘Iron & Steel Business’ and operations are mainly within India. Hence, it is the only reportable segment under IND AS- 108 ‘Operating Segments’. <BR> 4. Other comprehensive income is mainly on account of MTM gain/(loss) on equity shares held by the Company in Lloyds Metal & Energy Limited (LMEL), recognised at its fair value as at December 31, 2025. <BR> 5. Government of India notified the four Labour Codes on November 21, 2025 consolidating 29 existing labours laws. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulation. The Group has assessed its implication through actuarial valuation, which has resulted in increase in gratuity and leave liability by Rs. 870 Lakhs. Considering the impact arising out of an enactment of the new legislation, the Group have recognised the same under “Exceptional Items” for the quarter and nine months ended December 31, 2025. <BR> 6. The figures of previous periods have been re-grouped/re-arranged wherever necessary to make them comparable.2025-04-012025-12-31UnauditedConsolidated2938690000013450000029521400000175258000000127220000011302000005456000008480000005931200000272530000002268400000-870000002181400000582600000-687000005139000000166750000000013400000168090000017316000003412500000168080000010000034124000001000001802200000109.339.33009.339.33Other Expenses1891700000Other Expenses5931200000Itens that will not be classified to profit or loss57640000005764000000Itens that will not be classified to profit or loss202560000020256000008378000002940000000049262000001731600000