5004042026-01-012026-03-315004042026-03-315004042025-03-315004042025-04-012026-03-315004042026-01-012026-03-31in-capmkt:OtherExpenses1Member5004042025-04-012026-03-31in-capmkt:OtherExpenses1Member5004042026-03-31OtherNoncurrentFinancialAssetsDomain15004042026-03-31OtherNoncurrentAssetsDomain15004042026-03-31OtherNoncurrentAssetsDomain25004042026-03-31OtherCurrentFinancialAssetsDomain15004042026-03-31OtherCurrentAssetsDomain15004042026-03-31OtherNoncurrentFinancialLiabilitiesDomain15004042026-03-31OtherNoncurrentFinancialLiabilitiesDomain25004042026-03-31OtherCurrentFinancialLiabilitiesDomain15004042026-03-31OtherCurrentFinancialLiabilitiesDomain25004042026-03-31OtherCurrentLiabilitiesDomain15004042026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004042025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15004042026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares500404SUNFLAGNOTLISTEDINE947A01014SUNFLAG IRON AND STEEL COMPANY LIMITEDMain BoardEquity2025-04-012026-03-312026-05-292026-05-23INRLakhsQuarterlyFourth quarterSingle segmentROLLED PRODUCTS2026-05-2912:00:002026-05-2917:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated100069000002990000010036800000599230000001890000038030000017660000028370000023747000009226500000810300000081030000021760000025300000047060000003397000000003100000342800000-2453100000-2110300000342700000100000-21104000001000001802200000101.91.9001.91.9Notes:- <BR> 1. The above audited consolidated financial results for the quarter and year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and subsequently 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 May 29, 2026. <BR> <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> <BR> 4.The Board of Directors have recommended a dividend of Rs.1/- per fully paid up equity share of Rs. 10 each for the year ended March 31, 2026, subject to approval by the shareholders. <BR> <BR> 5. Other Comprehensive income for the quarter and year ended March 31, 2026 consists of; <BR> <BR> a. The Holding Company values its Property, Plant and Equipment as per Replacement cost method of the cost approach method and in view thereof, the Holding Company has revalued certain classes of its Property, Plant and Equipment based on the report by an independent registered valuer as on March 31, 2026. Accordingly, the net carrying values of Buildings and Plant & Machinery as on March 31, 2026 have been increased by Rs. 581 lakhs and Rs. 496 lakhs respectively with corresponding effect in Other Comprehensive Income of Rs 806 lakhs (net of tax impact of Rs. 271 lakhs). <BR> b. MTM (loss) of ( Rs 29,760 lakhs) & ( Rs 9,330 lakhs) for the quarter and year ended March 31, 2026 respectively, on equity shares held by the Holding Company in Lloyds Metal & Energy Limited (LMEL), recognised at its fair value as at March 31, 2026. <BR> <BR> 6. 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 Holding Company 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 Holding Company have recognised the same under “Exceptional Items” for the quarter ended December 31, 2025. <BR> <BR> 7. The figures of previous periods have been re-grouped/re-classified wherever necessary to make them comparable. <BR> <BR> 8.The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the financial years. <BR> 2025-04-012026-03-31AuditedConsolidated39393800000164400000395582000002351810000001291100000151050000072220000011317000008305900000364795000003078700000-87000000299170000080020000018430000098450000002007200000000165000002023700000-7215000001302200000202350000020000013020000002000001802200000108363350000011.2311.230011.2311.23Other Expenses2374700000Other Expenses83059000001538760000021387000000076923000000049230000077415300000642000000955836000009762600000033933000001818900000478600000011930000058101000001768300000173410000001129246000001802200000869230000008872520000016200000887414000006110000004541000001065100000265800000110812000001241210000041345000001938000005272200000546600000017932000001139370000033540000030800000112000001177110000024183200000112924600000Other non-current financial assets492300000Other non-current assets259500000Right of use assets382500000Other current financial assets119300000Other current assets1768300000Other non-current financial liabilities6500000Lease Liabilities447600000Other current financial liabilities1746500000Lease Liabilities46700000Other current liabilities335400000722200000-4507000001647000000-6464000000-91800000006805000000-6230000001131700000058700000663000002735000000-700000600000009920000000006300000001692800000468450000000078350000003901000000000004870000000012772000000000000000000548000000006000000010410000000-12166000000000000053000000014901000009280000013450000069020000000-1877600000806800000080680000010121000001818900000Items that will not be reclassified to profit or loss-2856300000-2856300000Items that will not be reclassified to profit or loss-830700000-830700000-403200000-10920000000-2453100000-721500000AuditedtrueM/s. Lodha & Co LLPtrue2027-03-31