SCAN STEELS LIMITED — Quarter ended 31 March 2026 (Audited) and year ended 31 March 2026 (Audited)
Standalone Financial Results for the Quarter / Year Ended 31st March, 2026 — Statement of Profit and Loss (Amount Rs. In Lacs, except earning per share data)
| Sl No. | Particulars | Quarter Ended 31.03.2026 Audited | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 Audited | Financial Year Ended 31.03.2026 Audited | Financial Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | |||||
| a) (i) | Gross Sales/Revenue from operations | 28,166.07 | 19,163.79 | 24,118.89 | 83,825.63 | 78,919.93 |
| (ii) Other Operating Income | – | – | – | – | – | |
| Total Revenue from operations (i+ii) | 28,166.07 | 19,163.79 | 24,118.89 | 83,825.63 | 78,919.93 | |
| b) | Other Income | 151.79 | (0.74) | 134.99 | 162.49 | 460.89 |
| Total Income (a+b) | 28,317.86 | 19,163.05 | 24,253.88 | 83,988.12 | 79,380.81 | |
| 2 | Expenses | |||||
| a. | Cost of Materials Consumed | 15,888.84 | 11,191.34 | 12,600.78 | 53,691.10 | 49,728.36 |
| b. | Purchases of Stock in Trade | 3,709.48 | 785.43 | 121.07 | 8,635.46 | 633.49 |
| c. | Changes in Inventories of finished goods and work in process | 1,599.70 | 1,949.04 | 5,297.24 | (2,567.96) | 4,743.77 |
| d. | Employees Benefit Expenses | 1,301.74 | 878.80 | 1,145.93 | 4,009.23 | 3,745.86 |
| e. | Finance Cost | 195.58 | 232.88 | 195.00 | 846.74 | 818.55 |
| f. | Depreciation & Amortisation | 393.16 | 393.14 | 390.55 | 1,572.59 | 1,569.37 |
| g. | Other Expenditure | 4,298.56 | 3,317.48 | 4,061.30 | 15,148.35 | 15,532.63 |
| Total Expenses (a to g) | 27,387.06 | 18,748.11 | 23,811.87 | 81,335.51 | 76,772.04 | |
| 3 | Profit / (Loss) before Exceptional Items (1-2) | 930.80 | 414.94 | 442.01 | 2,652.61 | 2,608.78 |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit / (Loss) Before Tax (3-4) | 930.80 | 414.94 | 442.01 | 2,652.61 | 2,608.78 |
| 6 | Tax expenses | |||||
| a) | Current Tax | 262.55 | 128.20 | 96.14 | 767.62 | 677.00 |
| b) | Deferred tax | (23.12) | (23.05) | (12.25) | (92.81) | (28.62) |
| c) | Income tax / Others for earlier year | – | – | – | (2.73) | (0.09) |
| Total Tax Expenses {6(a) to 6(c)} | 239.43 | 105.15 | 83.89 | 672.08 | 648.29 | |
| 7 | Net Profit / (Loss) for the period After Tax (5-6) | 691.37 | 309.79 | 358.11 | 1,980.53 | 1,960.49 |
Standalone Financial Results for the Quarter / Year Ended 31st March, 2026 — Statement of Profit and Loss (continued)
| Sl No. | Particulars | Quarter Ended 31.03.2026 Audited | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 Audited | Financial Year Ended 31.03.2026 Audited | Financial Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 8 | Other Comprehensive income net of income tax (OCI) | |||||
| A | i) Items that will not be reclassified to Profit and Loss | (45.54) | 9.37 | (12.03) | (20.74) | (160.98) |
| ii) Income tax relating to items that will not be reclassified to Profit or Loss | – | – | – | – | – | |
| B | i) Items that will be reclassified to Profit and Loss | – | – | – | – | – |
| ii) Income tax relating to items that will be reclassified to Profit or Loss | – | – | – | – | – | |
| Total Other Comprehensive Income / (Loss) (8A+8B) | (45.54) | 9.37 | (12.03) | (20.74) | (160.98) | |
| 9 | Total comprehensive Income for the period (7+8) | 645.83 | 319.16 | 346.08 | 1,959.79 | 1,799.51 |
| 10 | Paid-up equity share capital (Face Value of Rs. 10 each) | 5,860.23 | 5,860.23 | 5,860.23 | 5,860.23 | 5,860.23 |
| 11 | Reserve excluding Revaluation Reserves | 38,050.91 | 35,898.96 | |||
| 12 | Earning Per Share (EPS) (Before & after Extraordinary Items) | |||||
| a) Basic EPS (Before & after Extraordinary Items) for the period, for the year to date and for the previous year (not to be annualized) | 1.18 | 0.53 | 0.62 | 3.38 | 3.35 | |
| b) Diluted EPS (Before & after Extraordinary Items) for the period, for the year to date and for the previous year (not to be annualized) | 1.14 | 0.52 | 0.62 | 3.34 | 3.35 |
Standalone Statement of Assets and Liabilities as at 31st March, 2026 (Amount in Rupees in Lacs)
| Particulars | As at 31st March, 2026 | As at 31st March, 2025 |
|---|---|---|
| Audited | Audited | |
| A. (1) ASSETS | ||
| Non-Current Assets: | ||
| a. Property, Plant and Equipment | 25,110.23 | 26,354.95 |
| b. Capital Work-in-Progress | 4,120.59 | 2,015.02 |
| c. Other Intangible Assets | 3.64 | 0.77 |
| d. Financial Assets | ||
| (i) Investments | 3,779.17 | 2,085.03 |
| (ii) Loans | – | – |
| (iii) Other Financial Assets | 1,795.23 | 1,989.47 |
| e. Other Non-Current Assets | 2,465.35 | 2,476.29 |
| f. Deferred Tax Assets | – | – |
| Sub-total – Non Current Assets | 37,274.21 | 34,921.53 |
| (2) Current Assets: | ||
| a. Inventories | 16,811.80 | 16,760.69 |
| b. Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade Receivables | 2,110.09 | 1,098.67 |
| (iii) Cash and Bank Balances | 451.26 | 976.58 |
| (iv) Other Financial Assets | – | – |
| c. Other Assets | 3,497.69 | 3,627.83 |
| Sub-total – Current Assets | 22,870.84 | 22,463.77 |
| TOTAL-ASSETS | 60,145.05 | 57,385.30 |
Standalone Statement of Assets and Liabilities as at 31st March, 2026 (Equity and Liabilities)
| Particulars | As at 31st March, 2026 Audited | As at 31st March, 2025 Audited |
|---|---|---|
| B. (1) EQUITY AND LIABILITIES | ||
| Equity : | ||
| a Equity Share Capital | 5,860.23 | 5,860.23 |
| b Instruments entirely equity in nature | 204.21 | – |
| c Other Equity | 38,050.91 | 35,898.96 |
| Sub-Total – Total Equity | 44,115.35 | 41,759.19 |
| (2) Non-Current Liabilities : | ||
| a Financial Liabilities | ||
| (i) Borrowings | – | 0.33 |
| (ii) Other Financial Liabilities | – | – |
| b Provisions | – | – |
| c Deferred Tax Liabilities | 3,369.90 | 3,462.71 |
| d Other Liabilities | – | – |
| Sub-total – Non Current Liabilities | 3,369.90 | 3,463.04 |
| (3) Current Liabilities : | ||
| a Financial Liabilities | ||
| (i) Borrowings | 7,169.32 | 6,192.24 |
| (ii) Trade Payables | ||
| (a) Total Outstanding Dues of micro and small enterprises | 37.86 | 32.29 |
| (b) Total Outstanding Dues of creditors other than micro and small enterprises | 531.44 | 633.70 |
| (iii) Other Financial Liabilities | 2,096.97 | 2,163.72 |
| b Provisions | 767.62 | 677.00 |
| c Other Current Liabilities | 2,056.59 | 2,464.12 |
| Sub-total – Current Liabilities | 12,659.80 | 12,163.07 |
| TOTAL – EQUITY AND LIABILITIES | 60,145.05 | 57,385.30 |
Audited Standalone – Statement Of Cash Flows for the Year Ended 31st March, 2026 (Rupees in INR’ Lakhs)
| Particulars | For the Year ended 31st March, 2026 (Audited) | For the Year ended 31st March, 2025 (Audited) |
|---|---|---|
| (A) Operating Activities | ||
| Profit/(loss) for the period from continuing operations | 1,980.53 | 1,960.50 |
| Profit/(loss) for the period from discontinuing operations | – | – |
| Profit for the period | 1,980.53 | 1,960.50 |
| Income tax expenses recognised in profit or loss | 764.89 | 676.91 |
| Deferred tax expenses during the year | (92.81) | (28.62) |
| Profit before tax | 2,652.61 | 2,608.79 |
| Adjustments for | ||
| Depreciation and Amortisation | 1,572.59 | 1,569.37 |
| Loss/(Gain) on Sale of Property, plant and equipment and Shares | (0.08) | 7.79 |
| Interest Income | (117.80) | (139.21) |
| Profit on sale of shares | (39.58) | (299.28) |
| Loss on sale of Securities | – | – |
| Interest Paid | 846.74 | 818.55 |
| Allowance for Credit Loss (Exp) | 3.26 | 8.22 |
| (Profit)/loss on Partnership firm | (4.34) | 10.19 |
| Dividend Income | (0.48) | (0.42) |
| Other Income | (0.21) | (21.98) |
| Operating profit / (loss) before working capital changes | 4,912.71 | 4,562.02 |
| Working capital adjustments: | ||
| Increase/(decrease) in short-term Borrowings | 977.08 | (5,118.81) |
| Increase/(decrease) in Trade payables | (96.48) | 130.26 |
| Increase/(Decrease) in other current financial liabilities | (66.75) | (469.18) |
| Increase/(decrease) in Other current liabilities | (407.53) | 1,113.39 |
| Increase/(decrease) in Provisions | 93.35 | – |
| Decrease/(increase) in trade receivables | (1,014.69) | 1,395.75 |
| Decrease/(increase) in inventories | (51.11) | 795.24 |
| Decrease/(increase) in other current assets | 121.58 | (1,187.42) |
| Cash generated from Operations | 4,468.17 | 1,221.25 |
| Income taxes paid | (759.05) | (521.80) |
| NET CASH INFLOW FROM OPERATING ACTIVITIES (A) | 3,709.12 | 699.45 |
| (B) Investing Activities | ||
| Purchase of property, plant and equipment | (2,437.44) | (1,926.56) |
| Proceeds from Sale of Property, Plant and equipment | 1.20 | 3.39 |
| Proceeds from Sale of Mutual Fund | 271.62 | 1,121.57 |
| Proceeds from Sale of Equity Share | 40.13 | – |
| Purchase of Mutual Fund | (60.00) | (120.00) |
| Purchase of Equity Shares | (8.20) | (402.84) |
| Investment in Partnership Firm | (4.00) | – |
| Investment In Associates – Body Corp.(Share Application Money) | (1,910.50) | – |
| Interest received (finance income) | 117.80 | 139.21 |
| Dividend received (finance income) | 0.48 | 0.42 |
| Movement in Other Non-current financial assets | 194.24 | (141.15) |
| Movement in Other Non-current assets | 10.94 | (176.52) |
| NET CASH OUTFLOW FROM INVESTING ACTIVITIES | (3,783.73) | (1,502.49) |
| (C) Financing Activities | ||
| Interest paid | (846.74) | (818.55) |
| Conversion of NCRPS into OCRPS | 396.36 | – |
| Proceeds / (Repayment) of Borrowings | (0.33) | (580.38) |
| Proceeds / (Repayment) of Issue Of shares | – | – |
| NET CASH INFLOW (OUTFLOW) FROM FINANCING ACTIVITIES | (450.71) | (1,398.93) |
| Net Foreign exchange difference | – | – |
| Net increase (decrease) in cash and cash equivalents (A+B+C) | (525.32) | (2,201.97) |
| Cash and cash equivalents at the beginning of the year | 976.58 | 3,178.55 |
| Cash and cash equivalents at year end | 451.26 | 976.58 |
Consolidated Financial Results for the Quarter / Year Ended 31st March, 2026 — Statement of Profit and Loss (Amount Rs. In Lacs, except earning per share data)
| Sl No. | Particulars | Quarter Ended 31.03.2026 Audited | Quarter Ended 31.12.2025 Unaudited | Quarter Ended 31.03.2025 Audited | Financial Year Ended 31.03.2026 Audited | Financial Year Ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | |||||
| a) (i) | Gross Sales / Revenue from operations | 28,166.07 | 19,163.79 | 24,118.89 | 83,825.63 | 78 |