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unitRef="INRPerShare">0.12</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.12</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0.12</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DebtEquityRatio contextRef="OneD" decimals="INF" unitRef="pure">0.0027</in-capmkt:DebtEquityRatio><in-capmkt:DebtServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0.0123</in-capmkt:DebtServiceCoverageRatio><in-capmkt:InterestServiceCoverageRatio contextRef="OneD" decimals="INF" unitRef="pure">0.0252</in-capmkt:InterestServiceCoverageRatio><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">(1) The above financial results for the quarter ended 30th June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 20-07-2026 and a limited review of the same was carried out by the Statutory Auditors of the Company &lt;br /&gt; 
 &lt;br /&gt; 
(2) Considering the requirements under Indian Accounting Standard (Ind AS) 108 on Operating Segments the Company has identified sale of Steel, Power and Logistics as primary business segments and accordingly the disclosures have been made. As per this standard the Company has reported segment information as described below:                                                                                                                                                                                                              (a) The steel segment includes production and marketing operations of Sponge iron, Billets &amp; Rebars (TMT). &lt;br /&gt; 
(b) The power segment includes generation and marketing operations of Thermal based power.                                                                                                                               &lt;br /&gt; 
(c) The logistics segment includes handling of bulk cargo through Railway Rakes, Transportation etc. &lt;br /&gt; 
 &lt;br /&gt; 
(3) In April 2026 the Company has allotted 2,82,97,870 Equity Shares on the conversion of share warrants having a face value Rs. 1/- each, at a Premium of Rs.13.10 per share for an amount of Rs. 3989.99 lakhs by way of preferential allotment to Gunakala Vijayalakshmi. &lt;br /&gt; 
 &lt;br /&gt; 
(4) During the quarter, the company has issued 36,14,60,300 Convertible Equity Share Warrants of face value Rs.1/- each, at a Premium of Rs.8.45 per warrant for an amount of Rs. 34157.99 lakhs by way of preferential allotment to the various parties. Against this, the company has received Rs.14089.50 lakhs upon allotment of Convertible Equity Share Warrants. &lt;br /&gt; 
 &lt;br /&gt; 
(5) 3828, 14.06 % Listed, rated, redeemable, secured, Non-Convertible Debentures (NCDs) of Rs.10,00,000 each (issue price) held by Kotak Credit Opportunities Fund are stated at reduced face value of Rs. 3,87,345 each NCD as on 30-06-2026 after part payment of stipulated mandatory payments to the NCD holders during the quarter. &lt;br /&gt; 
 &lt;br /&gt; 
(6) Provisions for taxes, provision for acturial valuation on employee benefits, bonus etc. shall be provided in the year end. &lt;br /&gt; 
 &lt;br /&gt; 
(7) During the current quarter, the company subscribed to the equity shares of its subsidiary i.e. SEIL Infra Logistics Limited, thereby acquiring control of wholly owned subsidiary. Accordingly, these are the first consolidated financial results of the Group. The subsidiary has not commenced commercial operations and has not undertaken any material operating transactions and has not undertaken any material operating transactions. Consequently, the consolidated has no material impact on the Groups financial performance of the quarter. &lt;br /&gt; 
 &lt;br /&gt; 
(8) Other income includes interest, lease rentals received and miscellaneous income. &lt;br /&gt; 
 &lt;br /&gt; 
(9) Previous year and quarter figures have been re arranged and regrouped where ever considered necessary. &lt;br /&gt; 
</in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses1D">Impairment allowance for doubtful debts and other receivables</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses1D" decimals="-3" unitRef="INR">4816000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfOtherExpenses contextRef="OneExpenses2D">Other Expenses</in-capmkt:DescriptionOfOtherExpenses><in-capmkt:OtherExpenses contextRef="OneExpenses2D" decimals="-3" unitRef="INR">242547000</in-capmkt:OtherExpenses><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable1D">Steel</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable1D" decimals="-3" unitRef="INR">2658216000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable2D">Power</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable2D" decimals="-3" unitRef="INR">264006000</in-capmkt:SegmentRevenue><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable3D">Logistics</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentRevenue contextRef="OneReportable3D" decimals="-3" unitRef="INR">16283000</in-capmkt:SegmentRevenue><in-capmkt:SegmentRevenue contextRef="OneD" decimals="-3" unitRef="INR">2938505000</in-capmkt:SegmentRevenue><in-capmkt:InterSegmentRevenue contextRef="OneD" decimals="-3" unitRef="INR">241367000</in-capmkt:InterSegmentRevenue><in-capmkt:SegmentRevenueFromOperations contextRef="OneD" decimals="-3" unitRef="INR">2697138000</in-capmkt:SegmentRevenueFromOperations><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance1D">Steel</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance1D" decimals="-3" unitRef="INR">281039000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance2D">Power</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance2D" decimals="-3" unitRef="INR">-6744000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportableFinance3D">Logistics</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneReportableFinance3D" decimals="-3" unitRef="INR">15777000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">290072000</in-capmkt:SegmentProfitLossBeforeTaxAndFinanceCosts><in-capmkt:SegmentFinanceCosts contextRef="OneD" decimals="-3" unitRef="INR">139816000</in-capmkt:SegmentFinanceCosts><in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome contextRef="OneD" decimals="-5" unitRef="INR">0</in-capmkt:OtherUnallocableExpenditureNetOffUnAllocableIncome><in-capmkt:SegmentProfitBeforeTax contextRef="OneD" decimals="-3" unitRef="INR">150256000</in-capmkt:SegmentProfitBeforeTax><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable31D">Steel</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable31I" decimals="-3" unitRef="INR">12275083000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable32D">Power</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable32I" decimals="-3" unitRef="INR">2086151000</in-capmkt:SegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable33D">Logistics</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentAssets contextRef="OneReportable33I" decimals="-3" unitRef="INR">442877000</in-capmkt:SegmentAssets><in-capmkt:SegmentAssets contextRef="OneI" decimals="-3" unitRef="INR">14804111000</in-capmkt:SegmentAssets><in-capmkt:UnAllocableAssets contextRef="OneI" decimals="-5" unitRef="INR">0</in-capmkt:UnAllocableAssets><in-capmkt:NetSegmentAssets contextRef="OneI" decimals="-3" unitRef="INR">14804111000</in-capmkt:NetSegmentAssets><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable41D">Steel</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable41I" decimals="-3" unitRef="INR">3038866000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable42D">Power</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable42I" decimals="-4" unitRef="INR">236440000</in-capmkt:SegmentLiabilities><in-capmkt:DescriptionOfReportableSegment contextRef="OneReportable43D">Logistics</in-capmkt:DescriptionOfReportableSegment><in-capmkt:SegmentLiabilities contextRef="OneReportable43I" decimals="-4" unitRef="INR">540000</in-capmkt:SegmentLiabilities><in-capmkt:SegmentLiabilities contextRef="OneI" decimals="-3" unitRef="INR">3275846000</in-capmkt:SegmentLiabilities><in-capmkt:UnAllocableLiabilities contextRef="OneI" decimals="-5" unitRef="INR">0</in-capmkt:UnAllocableLiabilities><in-capmkt:NetSegmentLiabilities contextRef="OneI" decimals="-3" unitRef="INR">3275846000</in-capmkt:NetSegmentLiabilities><in-capmkt:DisclosureOfNotesOnSegmentsExplanatoryTextBlock contextRef="OneD">(1) The above financial results for the quarter ended 30th June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 20-07-2026 and a limited review of the same was carried out by the Statutory Auditors of the Company &lt;br /&gt; 
 &lt;br /&gt; 
(2) Considering the requirements under Indian Accounting Standard (Ind AS) 108 on Operating Segments the Company has identified sale of Steel, Power and Logistics as primary business segments and accordingly the disclosures have been made. As per this standard the Company has reported segment information as described below:                                                                                                                                                                                                              (a) The steel segment includes production and marketing operations of Sponge iron, Billets &amp; Rebars (TMT). &lt;br /&gt; 
(b) The power segment includes generation and marketing operations of Thermal based power.                                                                                                                               &lt;br /&gt; 
(c) The logistics segment includes handling of bulk cargo through Railway Rakes, Transportation etc. &lt;br /&gt; 
 &lt;br /&gt; 
(3) In April 2026 the Company has allotted 2,82,97,870 Equity Shares on the conversion of share warrants having a face value Rs. 1/- each, at a Premium of Rs.13.10 per share for an amount of Rs. 3989.99 lakhs by way of preferential allotment to Gunakala Vijayalakshmi. &lt;br /&gt; 
 &lt;br /&gt; 
(4) During the quarter, the company has issued 36,14,60,300 Convertible Equity Share Warrants of face value Rs.1/- each, at a Premium of Rs.8.45 per warrant for an amount of Rs. 34157.99 lakhs by way of preferential allotment to the various parties. Against this, the company has received Rs.14089.50 lakhs upon allotment of Convertible Equity Share Warrants. &lt;br /&gt; 
 &lt;br /&gt; 
(5) 3828, 14.06 % Listed, rated, redeemable, secured, Non-Convertible Debentures (NCDs) of Rs.10,00,000 each (issue price) held by Kotak Credit Opportunities Fund are stated at reduced face value of Rs. 3,87,345 each NCD as on 30-06-2026 after part payment of stipulated mandatory payments to the NCD holders during the quarter. &lt;br /&gt; 
 &lt;br /&gt; 
(6) Provisions for taxes, provision for acturial valuation on employee benefits, bonus etc. shall be provided in the year end. &lt;br /&gt; 
 &lt;br /&gt; 
(7) During the current quarter, the company subscribed to the equity shares of its subsidiary i.e. SEIL Infra Logistics Limited, thereby acquiring control of wholly owned subsidiary. Accordingly, these are the first consolidated financial results of the Group. The subsidiary has not commenced commercial operations and has not undertaken any material operating transactions and has not undertaken any material operating transactions. Consequently, the consolidated has no material impact on the Groups financial performance of the quarter. &lt;br /&gt; 
 &lt;br /&gt; 
(8) Other income includes interest, lease rentals received and miscellaneous income. &lt;br /&gt; 
 &lt;br /&gt; 
(9) Previous year and quarter figures have been re arranged and regrouped where ever considered necessary. &lt;br /&gt; 
</in-capmkt:DisclosureOfNotesOnSegmentsExplanatoryTextBlock></xbrli:xbrl>