Un-audited Financial Results of the Company for the quarter ended June 30, 2026

LODHA 12, Bhagat Singh Marg, New Delhi - 110 001, lndia Telephone .91 11 23710176 I 23710177 I 23364671 I 2414 E-mail & CO rrp :delhi@lodhaco.com Chartered Accountants lndependent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEB| (tisting Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors Sunflag lron and SteelCompany Limited L. We have reviewed the accompanying statement of unaudited standalone financial results of Sunflag lron and Steel Company Limited ('the Company') for the quarter ended June 30, 2026 ("the Statement"), attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20L5 as amended ("the Listing Regulations"). 2. The Company's Management is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in lndian Accounting Standard 34 (lnd AS-34), "lnterim Financial Reporting" prescribed under Section 133 of the Companies Act,20L3, read with relevant rules issued thereunder and other accounting principles generally accepted in lndia and in compliance with Regulation 33 of the Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3 We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE 2410) "Review of lnterim financial information performed by the lndependent Auditor of the Entity", issued by the lnstitute of Chartered Accountants of lndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in all material respects in accordance with the applicable lndian Accounting Standards ('lnd AS') prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other recognised accounting practices and policies generally accepted in lndia, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Regd. Office:19, Esplanade Mansions, 14 Government Place East, Kolkata 700069, West Bengal, lndia. Lodha & Co (lCAl Reg. No. 301051 E) a Parlnership Firm was converted into Lodha & Co LLP (ldentification No. ACE-5752) a Limited Liability Partnership with eflect from December 27,2023 Kolkata Mumbai New Delhi Chennai Hyderabad Jaipur Other Matter Limited review of unaudited standalone financial results of quarter ended lune 30, 2025 were carried out by preceding auditors who had submitted unmodified Review Reports dated August !1,2025. Our conclusion on the statement is not modified in respect of the above matter For Lodha & Co LLP, Chartered Accountants Firm Registration No. N.K. Partner Membership No.085155 j-t.SSNly UDIN:![ o p tc g S-b1 Place: New Delhi " Date: August tt,2026 SL]NIFLAE 5Iggt SUNFTAG IRON AND STEET COMPANY TIMITED Regd. Otlice : 33/1, Mount Road, Sadar, NaBpur' CIN : 127100MH1984P1C034003 Tet No.0712-2524667/ taxt0712-2520360/ e-mail : investor@sunflagsteel.com / web site : www.sunflagsteel.com UNAUDITED STANDATONE AND CONSOTIDATED FINANCIAT RTSULTS FOR THE QUARTER ENDED JUNE 30, 2026 Amount { in Lakhs otheruise stated STANDATONE CONSOLIDAT€D STANDALONE CONSOTIDATED Quarter end€d Quarter ended Year ended Year ended Sr PARTICULARS June. 30 Mar€h,31 June, 30 June,30 March.31 June,30 March, 31 March,3l No. 2026 2026 2025 2026 2026 2025 2026 2026 UNAUDITED AUOITED UNAUDITEO UNAUDITED AUDITED UNAUDITED AUDTTED AUDITED 1. lncome a) Revenue from operations 1,07,895 I,00,069 1,01,281 t,07,895 1,00,069 1,01,281 3,93,938 3,93,938 b) Other income 1,051 296 1,948 1,052 299 1,949 1,637 1,644 Total income 1,08,945 1,00,355 1,03,229 1,08,947 1,00,368 1,03,230 3,95,575 3,95,582 cost of materials consumed 67,262 59,923 57,460 67,262 59,923 57,460 2,35,181 2,35,181 Chan8es in inventories of finished goods and work-in- 747 189 10,554 147 189 r0,554 12,911 12,911 process Employees benefits expense 4,312 3,803 3,741 4,332 3,803 3,74r 15,105 15,105 Finance costs 1,401 1,766 2,O54 t,40L 1,766 2,054 7,222 7,222 Depreciation and amortisation expense 2,990 2,837 2,599 2,990 2,837 2,699 tL,3t7 r1,317 other expenses 24,222 23,746 18,589 24,222 23,747 18,589 83,058 83,059 €xpenses 1,00,354 92,264 95,097 1,00,3s4 92,265 9t,097 3,64,794 3,64,795 3. before share of protits/(lossl of,ioint 8,592 8,101 8,132 8,593 8,103 8,133 3O,781 1o,787 exceptional items and tax of profitl (loss) in joint ventures NA lo NA 208 31 56 NA r65 5. Exceptional items Gain/(Loss) (870) (8701 6. Profit/(loss) before tax 8,592 8,101 8,132 8,801 8,134 8,189 29,911 30,082 ?. expense a) current tax 2,473l, (2,335) (2,189) (2,473]' (2,33s1 (2,189) {8,161} (8,161) b) Current tax pertaining to earlier years 159 159 159 159 c) Deferred tax 277 ( 267 277 (20) 261 667 667 d) Deferred tax pertaining to earlier years (2,510) (2,s10) ( 2,s10) 8. Net profit/(lossl after tax 5,396 3,t95 6,204 6,505 3,428 6,26L 20,056 20,237 9. profit/{loss} after tax att.ibutable to a b) ) O Nw onn -e cr os n e trq ou llii nty g interest 6,3 N9 A6 3,3 N9 A5 6,2 N0 A4 6,605 3,427 I 6,26L 20,05 N6 A 20,235 2 10. comprehensive lncome (OCll that will not be reclassified to profit or loss 3,23,215 (28,s531 1,80,975 3,23,2r5 (28,s53) 1,80,97s (8,307) (8,307) tax.elating to items that will not be reclassified to {47,060) 4,032 (26.3s2) (47,060) 4,032 (26,352) 1,092 r,092 or loss I other comprehenslve lncome/(lossl 2,76,t55 124,531) t,54,627 2,76,t5t (24,5311 1,34,62' 17,21sl (7,2151 11. comprehensive income/{loss} 2,82,35t (21,136) 1,60,827 2,82,760 1,60,884 12,851 t3,022 12. comprehensive income attributable to Owners equity 2,82,35! (21,136) 1,60,827 2,82,760 (21,104) 1,60,884 12,851 13,020 b) Non-controlling inte.est NA NA NA 1 NA 7 13. Paid-up equity share capital {Face value of {1O/-each) t8,o22 L8,022 18,022 t8,o22 t8,022 18,022 18,022 18,022 8,35,624 8,36,335 14. equity excluding revaluation reserve 15. Earnings per share (EPS) (1) (face value of 110/'each) Basic and diluted EPS 3.55 1.88 3.44 3.66 1.90 3.47 11.13 11.23 Notes: 1. The above unaudited standalone and consolidated financial results have been reviewed and recommended by the audit committee and approved by the Board of oirectors of the Company at their respective meeting held on August 11,2026. These results have been subiected to limited review by the slatutory auditors who have expressed an unmodified conclusion. 2. These unaudited standalone and consolidated financial results have been prepared in accordance with the recognition and measurement princiPles laid down in lndian Accounting Standard 34 (lnd As-3a), "lnterim Financial Reporting" prescribed under section 133 of the companies Acl, 2013, as amended, read with relevant rules issued thereunder and olher accouoting principles generaily accepted in lndia and in comptiance with Regulation 33 of the sEBl (Listin8 obligations and Disclosure Requirements) Regulations, 2015 (as amendedl. 3. The manageme [Showing first 8,000 characters — download PDF for full document]