5326502026-04-012026-06-305326502026-04-012026-06-30in-capmkt:OtherExpenses1Member5326502026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532650MSPLNOTLISTEDINE752G01015MSP STEEL & POWER LIMITEDMain BoardEquity2026-04-012027-03-312026-07-312026-07-28INRLakhsQuarterlyFirst quarterSingle segmentManufacturing2026-07-3117:00:002026-07-3119:00:00Not applicable2026-04-012026-06-30UnauditedConsolidated826516500025553000829071800064968210008676100032803000232575000109538000143440000890572000799251000029820800002982080000785850007858500002196230000001300002197530002079000221832000219760000-8000221839000-80005667966000100.390.37000.390.371. 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 July 31, 2026.The Statutory Auditors have reviewed the above consolidated financial results. <br /> 2. The Un-audited Consolidated Financial Results of MSP Steel & Power Limited (“the Parent”) and its subsidiaries (the Parent 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 consolidated figures for the three months ended March 31, 2026 as reported in these consolidated financial results are the balancing figures between audited figures in respect of the full financial year and the published year to date consolidated figures up to the end of the nine months of the relevant financial year. Also, the consolidated figures up to the third quarter had only been reviewed and not subjected to audit. <br /> 5.During FY 2024-25, the Parent Company had claimed deduction under Section 43B of the Income-tax Act, 1961, in respect of interest liabilities aggregating to Rs. 18,823.26 lakhs, which were suo moto not claimed under Section 43B in earlier years. <br /> The claim has arisen consequent to the conversion of Optionally Convertible Debentures (OCDs) into equity shares during FY 2024-25, pursuant to which the underlying interest liability is considered to have been extinguished. Based on an independent tax opinion obtained from a reputed firm by the management, the Company has concluded that the aforesaid amount represents an unused tax benefit available for set-off against future taxable profits in accordance with the provisions of the Income-tax Act, 1961 and the recognition and measurement principles prescribed under Ind AS 12 – Income Taxes.Other Expenses890572000Items that will not be reclassified to profit or loss2778000277800069900002079000