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Energy & Minerals LimitedMain BoardEquity2025-04-012026-03-312026-05-232026-05-11INRCroresQuarterlyFourth quarterMulti segment2026-05-2311:30:002026-05-2315:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-04-01www.seml.co.infalsefalseNo default2026-01-012026-03-31UnauditedStandalone10167400000-33300000101341000004961600000728300000-3984000004152000002890000005541000001420500000797030000021638000000216380000005649000005649000000159890000000001598900000-28100000157080000035240000014.544.54004.544.54Notes:- <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 23rd May 2026. <BR> <BR> 2. These results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (lnd AS) as prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. <BR> <BR> 3. On August 21, 2024, the Company 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’). Accordingly, results of current year are not comparable with those of the previous year. <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'. The Ministry of Labour & Employment notified Central Rules on 8th May 2026 however State Rules are yet to be notified. The Company has estimated and recorded past service cost based on the best available information and in consultation with external experts which is not material. <BR> <BR> 5. The other income includes interest, share of profit / (loss) in LLP and effect of change in fair value of market investments. <BR> <BR> 6. The Board of Directors of the Company have recommended dividend of Rs. 2/- per share i.e. 200% for the year ended March 31, 2026 subject to approval of the members at the ensuring Annual General Meeting. <BR> <BR> 7.Figures for the quarter ended March 31,2026 represent the difference between the audited figures in respect of the full financial year and the published figures upto nine months ended on December 31, 2025. <BR> <BR> 8. The figures for the corresponding previous periods have been regrouped, wherever necessary, to make them comparable. <BR> <BR> 9.The above results are also available on the Company's website - www.seml.co.in and also on the website of BSE and NSE.2025-04-012026-03-31AuditedStandalone43336900000235390000045690800000213776000001374100000-228100000166230000013238000002103600000544670000033060000000126308000000126308000000314370000031437000000948710000000009487100000-17000000947010000035240000016677920000026.9226.920026.9226.92Other Expenses1420500000Other Expenses54467000003474620000044445000002953000000457000000000112145000000017230000011386800000022590000005358880000058885000001167750000018958000005384000006108500000563830000018810000026046600000033850000003532010000000889089000003524000006677920000067131600000671316000001247430000000070400000013178300000263610000026169000000184313000001318600000121600000753200000874800000805100000299850000030980000037700000003346000000002177730000088908900000Other financial assets172300000Other non current assets1663300000Right of use assets595700000Other financial assets188100000Other Current Assets3385000000Lease Liabilities337800000Other financial liabilities366200000Lease Liabilities29900000Other financial liabilities775200000Other current liabilities309800000Steel4437800000Ferro Alloys1770600000Power5025400000Unallocated69600000Steel19208900000Ferro Alloys6377000000Power22716700000Unallocated2018000001130340000048504400000113600000051675000001016740000043336900000Steel868000000Ferro Alloys279900000Power1735500000Unallocated0Steel3181000000Ferro Alloys1083100000Power8762000000Unallocated02883400000130261000002875000001334800000432100000-939500000216380000012630800000Steel12414100000Ferro Alloys2380800000Power38344000000Unallocated0531389000003577000000088908900000Steel1432000000Ferro Alloys457600000Power17157100000Unallocated019046700000273060000021777300000Notes:- <BR> <BR> 1. Consequent to the acquisition of SKS Power Generation (Chhattisgarh) Limited (‘SKS’) on August 21, 2024, power segment revenue and results of the current year are not comparable with those of the previous year. <BR> <BR> 2. The figures for the corresponding previous periods have been regrouped, wherever necessary, to make them <BR> comparable.132380000029500000-1855000000-5967000000710000000-19380000002823000000210360000000000-3947000001537000009797000000000-2811000000-43850000052260000013153400000000-4150000001319490000002810000000089143000000029700000262720000000000000000004197000009101000000015370000097970000000-99161000000000000001166100000052860000000-1283800000-29785000003003000000300300000238100000538400000items that will not be reclassified to profit and loss-28100000-28100000items that will not be reclassified to profit and loss-17000000-170000000000-28100000-17000000Sarda Energy and Minerals Limited******Mr. Kamal Kishore Sarda******Key Managerial PersonnelAny other transactionCommissionApproved where applicable70000000070000000Sarda Energy and Minerals Limited******Mr. Pankaj Sarda******Key Managerial PersonnelAny other transactionCommissionApproved where applicable70000000070000000Sarda Energy 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