Board Meeting Details

The Board of Directors meeting was held on Tuesday, 26th May 2026, commencing at 1:30 pm and concluding at 2:10 pm.

Key Approvals

1. Audited Annual Standalone and Consolidated Financial Results for quarter and year ended 31st March 2026 along with Statement of Assets & Liabilities and Cash Flow Statement

2. Statutory Auditors Report (Standalone and Consolidated) for year ended 31st March 2026

3. Appointment of M/s Sanat Joshi & Associates as Cost Auditor for Financial Year 2026-27

4. Appointment of Mr. Subhash Rao as Internal Auditor for Financial Year 2026-27

5. Adoption of details of Outstanding Qualified Borrowings and Incremental Qualified Borrowings

Financial Results - Standalone (Amounts in ₹ Lakhs)

Income Statement - Year Ended 31.03.2026

  • Revenue from operations: ₹8,828.483
  • Other income: ₹457.57
  • Total income: ₹8,844.240
  • Total expenses: ₹8,730.218
  • Profit before tax: ₹564.55
  • Tax expense: ₹154.94 (Current tax) and (₹23.34) (Deferred tax)
  • Net profit: ₹419.27

Quarterly Standalone Performance

  • Q4 FY26: Revenue ₹2,361.728, Net profit ₹160.87
  • Q3 FY25: Revenue ₹2,241.106, Net profit ₹224.88
  • Q4 FY25: Revenue ₹2,631.195, Net profit ₹566.50

Balance Sheet - Standalone as of 31.03.2026

  • Total assets: ₹23,422.73
  • Non-current assets: ₹12,292.80 (Property, plant & equipment: ₹7,274.44)
  • Current assets: ₹11,028.42 (Inventories: ₹11,028.42)
  • Equity: ₹14,801.27 (Equity capital: ₹1,643.44, Other equity: ₹13,157.83)
  • Non-current liabilities: ₹1,442.66
  • Current liabilities: ₹7,178.80

Financial Results - Consolidated (Amounts in ₹ Lakhs)

Income Statement - Year Ended 31.03.2026

  • Revenue from operations: ₹8,828.483
  • Other income: ₹457.57
  • Total income: ₹8,844.240
  • Total expenses: ₹8,730.218
  • Profit before tax: ₹564.55
  • Share of profit of associates: ₹86.03
  • Tax expense: ₹154.94 (Current tax) and (₹23.34) (Deferred tax)
  • Net profit: ₹540.71

Balance Sheet - Consolidated as of 31.03.2026

  • Total assets: ₹27,027.25
  • Non-current assets: ₹13,366.23
  • Current assets: ₹13,661.02
  • Equity: ₹15,874.71

Key Financial Metrics

  • Earnings per share (₹10 face value): ₹2.55 (FY26)
  • Paid-up equity share capital: ₹1,643.44 lakhs

Significant Accounting Matters

1. Electricity Duty Subsidy: The company is eligible for electricity duty subsidy under the Industrial Policy of Chhattisgarh. The application is pending before Commissioner of Industries for approval. The company has recognized ₹1,105.69 lakhs as receivable in books as of 31st March 2026 despite uncertainty about ultimate collection.

2. Preference Share Redemption: The Board approved redemption of 16,00,000 8% Redeemable Non-Convertible Non-Cumulative Preference Shares of ₹20 each issued to Escort Finvest Private Limited at premium of ₹10 per share. Shares were redeemed on 5th January 2026 for aggregate consideration of ₹2,00,00,000.

3. Business Segments: The company has one reportable business segment - "Steel Segment"

Auditor Information

  • Statutory Auditor: KPRK & Associates LLP, Chartered Accountants
  • Cost Auditor: Sanat Joshi & Associates (FRN: 000506), appointed for FY26-27
  • Internal Auditor: Mr. Subhash Rao, appointed for FY26-27

Auditor's Emphasis of Matter

The auditors drew attention to the electricity duty receivable amount of ₹1,105.69 lakhs recognized in previous years, noting that in the absence of reasonable certainty of ultimate collection, the current assets should have been reduced to that extent.

Borrowings Information

  • Outstanding Qualified Borrowings at start of FY26: ₹0 crores
  • Outstanding Qualified Borrowings at end of FY26: ₹0 crores
  • Incremental borrowings during FY26 (qualified borrowings): ₹0.62 crores