ISPAT INDUSTRIES LIMITED
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED SEPTEMBER 30, 2004
 
(Rs Crores)
SN
Particulars
Unaudited
Unaudited
Audited
   
Quarter ended September 30
Half Year ended September 30
Year ended March 31
 
 
2004
2003
2004
2003
2004
             
1 Sales/Income from Operations 1589.99 936.61 2897.40 1754.76 4114.71
  Less : Excise Duty 90.77 99.03 153.98 170.83 380.41
    1499.22 837.58 2743.42 1583.93 3734.30
2 Other Income 24.10 21.12 28.49 48.15 86.23
             
3 Total Income (1+2) 1523.32 858.70 2771.91 1632.08 3820.53
             
4 Total Expenditure          
  a) (Increase) / Decrease in Stock in Trade 23.21 (29.68) 3.62 (80.56) (54.66)
  b) Materials  Consumed 691.05 431.79 1362.21 868.73 1966.10
  c) Purchase of Finished Goods - 21.39 - 43.71 71.52
  d) Power & Fuel Cost 165.41 123.58 301.62 226.12 475.09
  e) Personnel Cost 27.62 16.67 50.86 31.97 71.57
  f) Other Expenditure 203.55 154.99 433.93 295.60 658.62
  Total Expenditure (4a to 4f) 1110.84 718.74 2152.24 1385.57 3188.24
             
5 Profit before Interest & Finance Charges, Depreciation, Deferred Revenue Expenditure & Exceptional Items (3-4) 412.48 139.96 619.67 246.51 632.29
         
             
6 Interest & Finance Charges 178.61 73.88 343.07 145.73 335.26
             
7 Depreciation 112.91 53.83 221.83 105.97 219.66
             
8 Deferred Revenue Expenditure Written off 4.29 8.58 8.58 8.58 17.16
             
9 Profit / (Loss) before Tax (5-6-7-8) 116.67 3.67 46.19 (13.77) 60.21
             
10 Provision for Taxation (Net)          
   - Current Tax (Including relating to earlier years) (0.65) - (0.65) - -
   - Deferred Tax Charge /(Credit) 39.85 24.91 14.99 (3.43) 15.89
             
11 Net Profit / (Loss) (9-10) 77.47 (21.24) 31.85 (10.34) 44.32
             
12 Paid-Up Equity Share Capital 685.77 685.76 685.77 685.76 685.77
  (Equity Share of Rs 10/- each)          
             
13 Reserves excluding Revaluation Reserve - - - - -
             
14 Basic EPS (Rs) 0.91 (0.45) 0.04 (0.44) (0.11)
  Diluted EPS (Rs) 0.70 (0.45) 0.03 (0.44) (0.11)
  (Not Annualised)          
             
15 Aggregate of Non-Promoter Shareholding          
  - Number of shares 315,238,656 315,238,656 315,238,656 315,238,656 315,238,656
  - Percentage of shareholding 45.52 45.52 45.52 45.52 45.52
             
Notes
   
1(a) In the case of lenders who are yet to accord their approval for participation in the Corporate Debt Restructuring (CDR) scheme, Interest has been provided in accordance with the existing terms applicable to the respective loans.
   
1(b) The Equity conversion into 0.01% Cumulative Redeemable Preference Shares (CRPS) and conversion of term loans into Equity in terms of the restructuring scheme has not been considered pending fulfillment of certain compliances and necessary approvals of Shareholders, High Court etc. Conversion of a portion of interest dues into 10% CRPS in terms of the restructuring scheme has not been considered pending allotment.
   
1(c) M/s Ispat Metallics India Limited (IMIL) is now proposed to be merged with the company effective from April 1, 2004. Pending completion of various formalities concerning the said merger, the operating results indicated above are exclusive of the losses of IMIL, which may be significant, for the quarter/half year ended September 30 2004.
   
2 The Auditors in their report on the company's Accounts for the year ended March 31, 2004 had commented on their inability to ascertain the impact, if any, on the company's financial statements of certain inter-corporate deposits considered as recoverable and deferred tax asset recognised based on future profitability projections.

As per the management, all inter-corporate deposits (Rs 58.86 crore as on September 30, 2004) are fully recoverable and are expected to be recovered by March 31, 2005. As regards deferred tax asset, based on future profitability projections, it is certain that the benefits would be availed of.
   
3 The company has identified Iron & Steel products as its sole operating segment and hence, no further disclosure is required under Accounting Standard 17.
   
4 Previous period figures have been regrouped/rearranged wherever necessary.
   
5 At the beginning of the quarter ended September 30, 2004, there were 4 complaints from investors pending for disposal. During the quarter, 319 complaints were received and 319 complaints were disposed. At the end of the quarter ended September 30, 2004, 4 complaints from investors were pending for disposal which have since been disposed.
   
6 The above results for the Quarter ended September 30, 2004 were reviewed by the Audit Committee and taken on record by the Board of Directors at their meeting held on October 25, 2004, and have been subjected to a limited review by the Company’s statutory auditors.
   
Place: Mumbai
Dated: October 25, 2004
For and on behalf of the Board
 
Anil Sureka
Executive Director (Finance)