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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 (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’). 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 Group has estimated and recorded past service cost based on the best available information and in consultation with external experts is not material . <BR> <BR> 5. The other income includes effect of mark to market gain/(loss) on investment. <BR> <BR> 6. The Board of Directors 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 ensuing Annual General Meeting. <BR> <BR> 7. Figures for the quarter ended 31st 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 31st, 2025. <BR> <BR> 8. Exceptional item includes power cost incentive received during the third quarter for earlier years. <BR> <BR> 9.The figures for the corresponding previous periods have been restated / regrouped, wherever necessary, to make them comparable. <BR> <BR> 10. 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> Particulars Quarter Ended Year Ended <BR> 31.03.2026 31.12.2025 31.03.2025 31.03.2026 31.03.2025 <BR> Unaudited Audited <BR> Revenue from operations 1016.74 917.62 1013.09 4333.69 3484.17 <BR> Profit/(Loss) before tax 216.38 221.20 180.77 1263.08 828.76 <BR> Profit/(Loss) after tax 159.89 163.08 115.25 948.71 608.06 <BR> 2025-04-012026-03-31AuditedConsolidated56904500000237090000059275400000278286000001469300000-11800000022151000002444600000340810000076352000004488290000014392500000102400000144949000001807000003681200000386190000001063300000000046140000011094400000-6580000011028600000110586000003580000011024200000440000035240000017334760000031.3831.380031.3831.38Other Expenses1992600000Other Expenses7635200000588880000004627000000353400000330000000830300000917000000951800000350000000005772000009272000000253270000069532100000794180000015152600000276160000010758000007569100000508770000043980000032086600000150000004131500000441749000000011370700000035240000073347600000737000000001062900000747629000002134430000000011083000002245260000027299000003905500000041000000291290000004607200000135600000158410000017197000003054800000938170000036050000048700000242000000981510000038944100000113707000000Other financial Assets577200000Other non-current assets1937000000Right of use assets595700000Other Financial Assets439800000Other current assets4131500000Lease Liabilities337800000Other financial liabilities770500000Other non-current liabilities41000000Lease Liabilities29900000Other financial liabilities3024900000Other current liabilities360500000Steel4437800000Ferro Alloys4180100000Power5489200000Unallocated70300000Steel19208900000Ferro Alloys16563600000Power28457100000Unallocated2048000001417740000064434400000164170000075299000001253570000056904500000Steel868000000Ferro Alloys717700000Power1679000000Unallocated0Steel3181000000Ferro Alloys2633400000Power10950200000Unallocated03264700000167646000005998000002443200000560000000-173500000210490000014494900000Steel12414100000Ferro Alloys9007000000Power64702100000Unallocated08612320000027253700000113376900000Steel1432000000Ferro Alloys3709400000Power29729100000Unallocated034870500000407360000038944100000Notes:- <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. <BR> <BR> 3. Consequent to the acquisition of SKS Power Generation Ltd. on August 21, 2024, and commissioning of 24.9 MW Rehar Power Project on 8th July 2025, power segment revenue and results of the current year are not comparable with those of the previous year.2412000000146000000-5520000000-7876000000000-22510000002217000000340800000010240000000007900000014720000010494000000-43050000000-1165000000030608000001755570000000020740000030000017348600000009659000001016310000000002830000033782000000000000000000307500000000104940000014720000000-11658000000000000000223400000044900000528600000238550000000-519300000049760000004976000005782000001075800000Amount of items that will not be reclassified to profit and loss-2800000-2800000Amount of items that will not be reclassified to profit and loss-62100000-621000002700000370000000-5500000-65800000AuditedtrueSinghi & Co.true2028-08-31