Unaudited Financial Results for the Quarter / Nine Months Ended 31st December, 2004 
Rs/million
 
 
Quarter ended
 
Nine Months ended
 
Financial year ended
S.no
Particulars
  (Unaudited)
 
(Unaudited)
 
(Audited)
 
 
31.12.2004
31.12.2003
31.12.2004
31.12.2003
31st March 2004
1 Sales/ Income from operations
86821.80
66842.9
220208.7
174061.5
248773.10
2 Less : Excise Duty
9130.8
7937.10
22767.90
21914.30
28816.60
   
77691.00
58905.80
197440.80
152147.20
219956.50
3 Other Income
641.60
211.60
2056.40
919.40
1354.00
 
Total Income
78332.60
59117.40
199497.20
153066.60
221310.50
 
 
 
 
 
 
4 Total Expenditure
 
 
 
 
a) Increase(-)/Decrease in stock in trade
-1739.70
3530.80
-8093.30
1085.10
4858.40
b) Consumption of Raw Materials
23642.00
16368.40
63509.30
47384.70
62870.20
c) Staff cost
9471.60
10659.20
29164.20
28989.30
47581.80
d) Consumption of stores & spares
5140.10
4190.00
13795.90
12199.20
16778.90
e) Power & Fuel
5549.60
5609.10
16279.80
16307.40
21588.60
f) Other Expenditure
4539.00
6100.00
14543.90
16037.40
21130.30
 
Total Expenditure
46602.60
46457.50
129199.80
122003.10
174808.20
5
Profit before Depreciation , Interest & Tax
31730.00
12659.90
70297.40
31063.50
46502.30
6
Interest
1755.50
2109.00
4476.10
7140.80
8994.30
7
Depreciation
2868.30
2885.10
8430.80
8478.80
11225.90
8
Profit/Loss (-) before tax ( 5-6-7 )
27106.20
7665.80
57390.50
15443.90
26282.10
9
Provision for Taxation
Current tax
2176.90
286.30
4552.90
311.40

1184.70
  Deferred tax
9786.90
0.00
11447.80
0.00
0.00
  Income Tax of earlier years
0.00
0.00
0.00
154.50
-23.40
10
Net Profit/Loss(-)
15142.40
7379.50
41389.80
14978.00
25120.80
11 Paid up Equity Share Capital
41304.00
41304.00
41304.00
41304.00
( Face value : Rs. 10 per share )
12 Reserves (excluding revaluation reserve ) & surplus
9072.70
13 Basic and Diluted Earning per share( Not Annualised )  ( Rs. )
3.67
1.79
10.02
3.63
6.08
14 Aggregate of non-promoters Share holding
No. of shares
58,57,10,260
58,57,10,260
58,57,10,260
58,57,10,260
58,57,10,260
Percentage of share holding
14.18
14.18
14.18
14.18
14.18
Notes:

i) The above results for the Quarter/Nine Months ended 31st December, 2004 were taken on record at the Board of Directors’ meeting held on 27th January, 2005.ii) Accounting treatment given to Statutory Auditors’ comments in their report on the accounts for the year 2003-04 is as under: - The Company has equity investments of Rs.3749.4 million and loans & other recoverable dues of Rs.1797.3 million in its subsidiary company, the Indian Iron & Steel Co. Ltd. (IISCO), whose revival plan, approved by the Board for Industrial and Financial Reconstruction (BIFR), is under implementation. Some of the reliefs under the revival plan have been availed of by IISCO. As a result and due to improved steel market conditions, IISCO has earned profit during financial year 2003-04 as well as in the current nine months. In view of the above and also considering the long-term nature of these investments, no provision is called for in the accounts. The Company Auditors have observed that decline/shortfall in value of equity investments and recovery of loans and other dues is not ascertainable. - - The Managing Committee of Steel Development Fund (SDF), during 2003-04, had approved linking of interest rate on loans taken from SDF with the RBI Bank rate resulting in lowering of the interest rate with retrospective effect. The benefits thereof were not considered, pending clarifications, which were received in September, 2004. Accordingly, the Company carried out the necessary adjustments in the second quarter (July-September, 2004), resulting in lower interest charges by Rs.546.9 million. iii) Consequent to amendment in Accounting Standard-26 on “Intangible Assets’ in March, 2004, the amortisation of expenditure on VRS payments was reinstated in the 4th quarter of 2003-04, which was charged to revenue in the accounts of April-December, 2003, as per AS-26 in vogue. Consequently, the profit before tax for the period April-December, 2003 was lower by Rs.509.6 million (during the quarter October-December, 2003 – Rs.33.9 million). iv) As required by AS-28 on `Impairment of Assets’, the Company has provided, as per existing practice, for the loss in respect of assets, lying idle/not in use/scrapped. In respect of assets `in use’, the company is in the process of identifying `impaired assets’, and necessary adjustments thereof, if any, shall be carried out at the year-end. v) During the current quarter, the accounting policy relating to provision towards non-moving & obsolete stores & spares has been modified resulting in lower profit by Rs.306.2 million for the current quarter/nine months.vi) The Board of Directors has approved interim dividend at 15 % of the paid-up equity share capital for the accounting year 2004-05.vii) The information on Investors’ complaints pursuant to clause 41 of the listing agreement for the quarter ended 31st December, 2004.

viii) The figures of previous periods have been re-grouped to conform to current quarter/nine months classification.
Opening Balance Received during the quarter Received during the quarter Closing balance
  2 2  
 On behalf of Board of Directors

Place : New Delhi


Date : 27th January, 2004

( G.C. Daga )


Director ( Finance )