BEEKAY STEEL INDUSTRIES LTD. — Quarter & Year ended 31st March, 2026
| SL. No. | Particulars | 3 months ended on 31/03/2026 (Audited) | Preceding 3 months ended on 31/12/2025 (Unaudited) | Corresponding 3 months ended in the previous year on 31/03/2025 (Audited) | Year ended on 31/03/2026 (Audited) | Previous year ended on 31/03/2025 (Audited) |
|---|---|---|---|---|---|---|
| I | Revenue from operations | 33,862.05 | 28,792.39 | 33,050.29 | 1,17,504.28 | 1,07,635.32 |
| II | Other income | (1,927.99) | 368.64 | (837.03) | 2,190.04 | 3,814.54 |
| III | Total Income (I+II) | 31,934.06 | 29,161.03 | 32,213.26 | 1,19,694.32 | 1,11,449.86 |
| IV | Expenses: | |||||
| Cost of materials consumed | 19,692.13 | 16,331.43 | 19,140.90 | 74,189.41 | 66,637.81 | |
| Purchases of Stock-in-Trade | (86.27) | 631.34 | 291.91 | 783.56 | 516.26 | |
| Changes in inventories of finished goods, Scrap, Stock-in-Trade and work-in-progress | (1,314.94) | (1,424.95) | 1,548.74 | (5,683.49) | (3,345.27) | |
| Employee benefits expense | 2,240.57 | 1,420.05 | 1,490.82 | 6,075.00 | 4,876.77 | |
| Power & Fuel | 4,508.43 | 3,678.30 | 3,813.30 | 14,601.47 | 14,584.49 | |
| Finance Costs | 656.91 | 707.20 | 516.17 | 2,345.45 | 1,720.73 | |
| Depreciation and amortization expenses | 1,128.81 | 1,146.67 | 1,015.20 | 4,070.67 | 3,035.89 | |
| Other expenses | 6,392.27 | 4,949.44 | 3,800.37 | 18,068.35 | 12,066.16 | |
| Total expenses (IV) | 33,217.92 | 27,439.48 | 31,617.40 | 1,14,450.43 | 1,00,092.84 | |
| V | Profit/(Loss) before share of profit of an associate, exceptional items and tax (III-IV) | (1,283.86) | 1,721.55 | 595.85 | 5,243.89 | 11,357.02 |
| VI | Exceptional Items | (37.04) | – | – | (37.04) | – |
| VII | Profit / (Loss) before tax (V-VI) | (1,320.91) | 1,721.55 | 595.85 | 5,206.84 | 11,357.02 |
| VIII | Tax Expenses | |||||
| (1) Current Tax | – | – | (30.00) | – | 1,430.00 | |
| (2) Deferred Tax | 452.95 | 397.00 | 43.95 | 1,427.95 | 853.95 | |
| (3) Prior year tax adjustments | (19.65) | – | 30.24 | (19.65) | 30.24 | |
| IX | Profit / (Loss) for the year from continuing operations (IX-X) | (1,754.20) | 1,324.55 | 551.65 | 3,796.55 | 9,042.83 |
| X | Profit / (Loss) from discontinued operations | – | – | – | – | – |
| XI | Tax expenses of discontinued operations | – | – | – | – | – |
| XII | Profit / (Loss) from discontinued operations (after tax) (XII-XIII) | – | – | – | – | – |
| XIII | Profit / (Loss) for the year (XI+XIV) | (1,754.20) | 1,324.55 | 551.65 | 3,798.55 | 9,042.83 |
| XIV | Other Comprehensive Income | |||||
| A. i) | Items that will not be reclassified to profit or loss | (54.96) | – | (33.76) | (54.96) | (33.76) |
| ii) Income tax relating to items that will not be reclassified to profit or loss | 13.83 | – | 8.50 | 13.83 | 8.50 | |
| B. i) | Items that will be reclassified to profit or loss | – | – | – | – | – |
| ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – | |
| XV | Total Comprehensive Income for the year-(XV+XVI)(Comprising Profit / (Loss) and Other Comprehensive Income for the year) | (1,795.33) | 1,324.55 | 526.40 | 3,757.42 | 9,017.57 |
| XVI | Share of Profit/Loss of an Associate | – | – | – | – | – |
| XVII | Total Comprehensive Income for the year (XV+XVI)(Comprising Profit / (Loss) and Share of Profit/Loss of an Associate for the year) | (1,795.33) | 1,324.55 | 526.40 | 3,757.42 | 9,017.57 |
| XVIII | Paid-up Equity Share Capital(Face Value of Rs. 10/- each fully paid up) | 1,909.09 | 1,909.09 | 1,909.09 | 1,909.09 | 1,909.09 |
| XXIV | Earnings per Equity Share (EPS) of Rs.10/- each | |||||
| (1) Basic (Rs.) | (9.41) | 6.94 | 2.76 | 19.70 | 47.28 | |
| (2) Diluted (Rs.) | (9.41) | 6.94 | 2.76 | 19.70 | 47.28 |
| Sl. No. | Particulars | Standalone As at year ended 31/03/2026 (Audited) | Standalone As at previous year ended 31/03/2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| (1) Non-current assets | |||
| (a) Property, Plant and Equipment | 66,603.72 | 45,722.01 | |
| (b) Capital work-in-progress | 6,806.14 | 21,634.35 | |
| (c) Intangible Assets | 44.20 | 39.19 | |
| (d) Financial Assets | |||
| (i) Investments | 13,938.06 | 15,628.31 | |
| (ii) Other Financial Assets | 144.05 | 57.31 | |
| (e) Other non-current assets | 1,581.77 | 3,673.17 | |
| Total Non-current assets | 89,117.93 | 86,754.34 | |
| (2) Current assets | |||
| (a) Inventories | 32,999.80 | 27,209.43 | |
| (b) Financial Assets | |||
| (i) Investments | 7,207.98 | 5,973.43 | |
| (ii) Trade receivables | 17,321.16 | 15,769.31 | |
| (iii) Cash and cash equivalents | 116.93 | 132.17 | |
| (iv) Bank balances other than (iii) above | 11.92 | 11.99 | |
| (v) Other Financial Assets | 83.06 | 60.30 | |
| (c) Other current assets | 7,224.52 | 7,105.81 | |
| (d) Current Tax Assets (Net) | 963.32 | 538.67 | |
| Total Current assets | 65,928.70 | 56,801.11 | |
| Total Assets | 1,55,046.63 | 1,43,555.44 | |
| EQUITY AND LIABILITIES | |||
| (1) Equity | |||
| (a) Equity Share capital | 1,909.09 | 1,909.09 | |
| (b) Other Equity | 1,03,375.21 | 99,808.51 | |
| Total Equity | 1,05,284.30 | 1,01,717.60 | |
| (2) LIABILITIES | |||
| Non-current liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 4,434.06 | 7,858.95 | |
| (b) Provisions | 222.47 | 157.53 | |
| (c) Deferred tax liabilities (Net) | 4,566.99 | 3,152.87 | |
| (d) Other non-current liabilities | 42.75 | 43.01 | |
| Total Non-current liabilities | 9,266.27 | 11,212.36 | |
| Current liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 28,540.27 | 19,886.76 | |
| (ii) Trade payables | 9,772.89 | 6,892.56 | |
| (iii) Other financial liabilities (other than those specified in item (c)) | 1,001.49 | 2,551.53 | |
| (b) Other current liabilities | 1,151.94 | 1,292.18 | |
| (c) Provisions | 29.48 | 2.44 | |
| Total current liabilities | 40,496.07 | 30,625.47 | |
| Total Equity and Liabilities | 1,55,046.63 | 1,43,555.44 |
| Particulars | Year ended 31st March 2026 | Year ended 31st March 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net Profit / (Loss) before extraordinary items and tax | 5,206.84 | 11,357.03 |
| Adjustments for: | ||
| Depreciation and amortisation | 4,070.67 | 3,035.89 |
| Sundry Balance W/Back | (123.59) | (26.77) |
| Dividend Income | (167.18) | (122.03) |
| Foreign currency exchange fluctuation gain | (20.45) | (1.08) |
| (Profit)/Loss on sale of Fixed assets | (4.65) | (6.50) |
| (Profit)/Loss on sale of Investments | (1,752.32) | (3,402.16) |
| Bad debt & Sundry Balances Written off | – | – |
| Finance costs | 2,345.45 | 1,720.73 |
| Operating profit / (loss) before working capital changes | 9,554.78 | 12,555.10 |
| Changes in working capital: | ||
| Adjustments for (increase) / decrease in operating assets: | ||
| Inventories | (5,790.37) | (5,359.57) |
| Trade receivables | (1,551.85) | (373.59) |
| Financial and Other Assets | 1,863.26 | (549.82) |
| Adjustments for increase / (decrease) in operating liabilities: | ||
| Trade payables | 2,880.33 | 1,822.91 |
| Borrowings | 8,653.51 | 7,517.91 |
| Non-Current/Current financial and other liabilities | (1,690.54) | 454.11 |
| Provisions | 91.98 | 57.15 |
| Cash generated from operations | 14,011.10 | 16,124.20 |
| Net income tax (paid) / refunds | 501.42 | (1,432.69) |
| Net cash flow from / (used in) operating activities (A) | 14,512.51 | 14,691.51 |
| B. Cash flow from investing activities | ||
| Purchase of capital assets | (10,425.29) | (10,866.40) |
| Investment made in subsidiary company | (150.00) | (205.37) |
| Purchase of Current Investments | (2,801.61) | (7,225.01) |
| Sale of Investment | 4,802.72 | 7,569.30 |
| Proceeds from sale of fixed assets | 7.50 | 6.49 |
| Net cash flow from / (used in) investing activities (B) | (8,566.68) | (10,720.99) |
| C. Cash flow from financing activities | ||
| Repayment of Non Current borrowings | (3,424.89) | (2,121.75) |
| Dividend Paid | (190.72) | (190.72) |
| Finance cost | (2,345.45) | (1,720.73) |
| Net cash flow from / (used in) financing activities (C) | (5,961.07) | (4,033.20) |
| Net increase / (decrease) in Cash and cash equivalents (A+B+C) | (15.22) | (62.68) |
| Cash and cash equivalents at the beginning of the year | 132.17 | 194.85 |
| Cash and cash equivalents at the end of the year | 116.93 | 132.17 |
| Particulars | Unrealised Gain / (Loss) from Treasury Fund included in Other Income (Rs. in lakhs) | PBT (Rs. in Lakhs) | PBT Excluding the Impact of the Unrealised Gain / Loss (Rs. in Lakhs) |
|---|---|---|---|
| 3 Months Ended on 31/03/2026 | (2,013.35) | (1,320.91) | 692.44 |
| Preceeding 3 Months Ended on 31/12/2025 | 193.84 | 1,721.55 | 1,527.71 |
| Corresponding 3 Months Ended in the Previous Year on 31/03/2025 | (1,349.27) | 595. |