MSPL2025-10-012025-12-31MSPL2025-04-012025-12-31MSPL2025-10-012025-12-31in-capmkt:OtherExpenses1MemberMSPL2025-04-012025-12-31in-capmkt:OtherExpenses1MemberMSPL2025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1MSPL2025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1MSPL2025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532650MSPLNOTLISTEDINE752G01015MSP STEEL & POWER LIMITEDMain BoardEquity2025-04-012026-03-312026-02-142026-02-11INRLakhsQuarterlyThird quarterSingle segmentManufacturing2026-02-1416:00:002026-02-1416:30:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated6389197000135600063905530004919838000041772000217879000108190000138181000884480000631034000080213000-7500000727130000180260001802600005468700000024100054928000100230006495100054948000-2000064972000-200005667966000100.10.1000.10.11. The above Un-audited Consolidated Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on February 14, 2026.The Statutory Auditors have conducted the limited review of the above unaudited consolidated financial results. <BR> 2.These financial results of MSP Steel & Power Limited (“the Holding Company”) and its subsidiaries (the Holding Company and its subsidiaries together referred to as “the Group”), and its share of the net profit/(loss) after tax and total comprehensive income of its joint venture ,have been prepared in accordance with Indian Accounting Standards (Ind AS), prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rule, 2015 and relevant amendments thereafter. <BR> 3.As the Group's business activity falls within a single significant primary business segment i.e. "Manufacturing/Trading of Iron & Steel Products", no separate segment information is disclosed. These, in the context of Ind AS 108 on "Operating Segments" are considered to constitute one segment and hence, the Company has not made any additional segment disclosures. <BR> 4.The Holding Company’s borrowings were restructured under the Corporate Debt Restructuring (CDR) mechanism during FY 2014–15 and subsequently under the Scheme for Sustainable Structuring of Stressed Assets (S4A) in FY 2017–18. As per the restructuring terms, the lending banks are entitled to a Right of Recompense (RoR), determined based on the completion of the Holding Company’s repayment obligations. As on date, the Holding Company has received confirmation letters from all the consortium banks regarding the final RoR amount payable. Based on confirmations received, the total RoR liability has been finalised at 10,163.30 lakhs to come out of restructuring, and the same has been disclosed under Exceptional Items for the period ended December 31, 2025. <BR> 5.On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Holding Company has assessed the incremental impact of these changes on the basis of the best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India and disclosed the incremental impact under Employee Benefits Expense. The impact for the same is immaterial. The Holding Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effects on the basis of such developments as needed. <BR> 6.Figures for the previous periods have been regrouped and reclassified to conform to the classification of the current period, wherever considered necessary.2025-04-012025-12-31UnauditedConsolidated2026645800018370000202848280001616640100035640000-141995000653245000308716000412170000255131700019985494000299334000-1016330000-7169960000-202359000-2023590000-514637000000382000-5142550005064000-509191000-514217000-38000-509153000-38000566796600010-0.91-0.9100-0.91-0.91Other Expenses884480000Other Expenses2551317000Actuarial Gain/(Loss) on Defined Benefit Obligations1339500013395000Actuarial Gain/(Loss) on Defined Benefit Obligations9433000943300033720004369000100230005064000UnauditedtrueSinghi & Cotrue2028-08-31