UN-AUDITED FINANCIAL RESULTS (PROVISIONAL)
FOR THE 3RD QUARTER / NINE MONTHS ENDED 31ST DECEMBER, 2002
(Rs.in Crores)
SL.No.
Particulars
Quarter ended
Dec 31
Nine Months ended
Dec 31
Year
ended
March 31, 2002
    2002
2001
2002
2001
(Audited)
             
1
Sales/Income from Operations

Less: Excise Duty
837.70
527.37
2266.96
1525.87
2084.52
77.35
60.22
230.94
177.53
247.26
760.35
467.15
2036.02
1348.34
1837.26
2
Other Income
9.71
6.69
22.39
15.80
22.24
3
Total Income (1+2)
770.06
473.84
2058.41
1364.14
1859.50
4
Total Expenditure
         
  a)
(Increase) / Decrease in Stock in Trade
(9.35)
6.39
(45.25)
(9.01)
12.98
  b)
Materials Consumed
373.62
244.85
1037.66
699.93
978.57
  c)
Purchase of Finished Goods
32.89
22.36
59.26
55.61
60.83
  d)
Power & Fuel Cost
84.97
85.85
243.38
297.43
331.51
  e)
Personnel Cost
13.16
9.98
38.97
32.06
39.89
  f)
Other Expenditure
147.89
84.13
409.69
265.05
410.15
  Total Expenditure (4a to 4f)
643.18
453.56
1743.71
1341.07
1833.93
5
Profit before interest & finance charges,
depreciation & deferred revenue expenditure
(3-4)
126.88
20.28
314.70
23.07
25.57
6
Interest & Finance Charges
93.76
96.72
278.76
263.96
366.93
7
Depreciation
53.67
52.37
159.82
156.90
212.50
8
Deferred Revenue Expenditure written off
7.53
8.11
19.65
23.89
32.33
9
Loss before Extra Ordinary items
(5-6-7-8)
28.08
136.92
143.53
421.68
586.19
10
Project Prospecting Expenses written off
-
- - - 62.96
11
Loss before Tax  (9+10)
28.08
136.92
143.53
421.68
649.15
12
Provision for Taxation (Net)

-  Current

-  Deferred
-  
(10.13)
-
-
-
(43.05)
-
-
(1.90)
(204.40)
13
Net Loss (11-12)
17.95
136.92
100.48
421.68
442.85
14
Paid-Up Equity Share Capital

(Equity Share of Rs.10/- each)
685.76
685.76
685.76
685.76
685.76
15
Reserves excluding Revaluation Reserve
- - - - -
16
Basic and Diluted EPS for the period,
for
the year to date & for the previous year

(not annualised)
(0.40)
(2.12)
(1.87)
(6.51)
(6.95)
17
Aggregate of Non promoter shareholding

-
No. of shares

-
Percentage of shareholding
315238654
45.52
319927545
46.19
315238654
45.52
319927545

46.19
315487804
45.55
 
Notes :
           
1. Second phase of the Hot Strip Mill project is under construction.
2(a) The company has provided interest on term loans based on the financial restructuring scheme as approved in the year 2001 by IFCI Ltd., the lead Financial Institution, only to the extent sanction letters have been received by the company.
(b) In terms of the financial restructuring scheme, the Equity Share capital of the Company would be reduced by 50% and 0.0001% Cumulative Redeemable Preference Shares will be issued for the amounts so reduced, as approved by the Shareholders but pending approval from the Hon'ble Calcutta High Court. Further, the said scheme, inter alia, envisages conversion of term loans aggregating to Rs.510 crores into equity/preference share capital after reduction of the equity capital as mentioned above. Sanction letters in respect of such conversion of loans to the extent of Rs.384.50 crores have already been received by the Company and as such interest thereon has not been provided.
The Company and the Lenders are in advance stage of negotiation for the revision in the terms of the financial restructuring mentioned above and the impact of changes would be accounted for on receipt of the approval of  the revised restructuring scheme from the lenders.
3. Deferred tax assets of Rs.233.25 crores (including Rs.43.05 crores for the period ended 31st December, 2002) has been recognised in the accounts since the management feels that there is a virtual certainty of claiming these benefits against future taxable income.
4(a) The auditors in their report on the Company's Account for the year ended 31st March, 2002 had commented about their inability to ascertain the impact of loss, if any, on account of non-recovery of certain inter-corporate deposits, loans, advances, etc. as well as decline in the value of certain quoted/unquoted investments based on their market/break-up  values. Rs.25.05 crores has been accounted as loss on sale/dimunition in the value of investments during the current financial year. However, the quantum of non-recoverable loans & advances, if any, presently being unascertainable, would be provided for in due course.
(b) Certain facilities related to Hot Strip Mill are common to both phases of the project and the same are under trial operation due to non-stabilisation & non-fulfillment of guaranteed parameters.
(c ) Remuneration paid to a former whole time director is in excess of Rs.1.66 crores (including Rs.0.44 crores for the period ended 31st December, 2002) as against the limit approved by the Central Government, which has been grouped under Advances. The necessary accounting adjustments/recovery in this regard shall be carried out after the disposal of the Company's representation pending with the Central Government.
(d) The detailed reconciliation of accounts with certain lenders is pending. The necessary adjustments, if any, in this regard shall be carried out after final reconciliation.
5 The Company has identified the Iron & Steel products as its sole operating segment & hence, no further disclosure is required under Accounting Standard 17.
6 The EPS computation is in accordance with Accounting Standard 20 issued by the Institute of Chartered Accountants of India.
7 Previous period figures have been regrouped/ rearranged wherever necessary.
8 The above unaudited results were reviewed by the Audit Committee at its meeting held on 22nd January, 2003 and taken on record by the Board of Directors at its meeting held on that date.

Place : 
Mumbai

Dated :
22nd January, 2003

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For  & on behalf of the Board
Anil Sureka
Director (Finance) & Secretary

UN-AUDITED FINANCIAL RESULTS (PROVISIONAL)
FOR THE 2ND QUARTER /HALF-YEAR ENDED 30TH SEPTEMBER, 2002
    (Rs. Crores)
SL.
No.

Particulars
Quarter ended Sept. 30,
Half Year ended Sept. 30,
Year ended March 31, 2002
    2002
2001
2002
2001
(Audited)
 
1
Sales/Income from Operations
Less: Excise Duty
788.59
501.95
1429.26
998.50
2084.52
78.50
50.72
153.59
117.31
247.26
0.00
0.00
0.00
0.00
0.00
2
Other Income
7.66
4.04
12.68
9.11
22.24
 
3
Total Expenditure
         
a)(Increase) / Decrease in Stock in Trade
(23.22)
43.27
(35.90)
(15.40)
12.98
b)Materials Consumed
282.78
175.38
532.00
276.75
707.89
c)Purchase of Finished Goods
17.33
16.72
26.37
33.25
60.83
d)Power & Fuel Cost
87.47
83.60
158.41
211.58
331.51
e)Personnel Cost
13.21
10.47
25.81
22.08
39.89
f)Other Expenditure
146.41
89.20
261.80
180.92
410.15
 
4
Interest & Finance Charges
93.45
87.00
185.00
167.24
366.93
 
5
Depreciation
57.06
59.45
118.27
120.31
244.83
 
6
Deferred Revenue Expenditure written off
3.95
6.76
12.12
15.78
32.33
 
7
Loss before Extra Ordinary items (1+2-3-4-5-6)
539.54
371.33
991.71
715.47
1528.03
8
Project Prospecting Expenses written off
          -  
          -  
          -  
          -  
62.96
 
9
Loss beforeTax  (7+8)
0.00
0.00
0.00
0.00
0.00
 
10
Provision for Taxation (Net)
-  Current
-  Deferred
       
   -         (2.27)
         
-   
-  
         
-  
(32.92)

        
-
-

     
(1.90)   (204.40)
 
11
Net Loss (9-10)
0.00
176.70
0.00
284.76
204.40
 
12
Paid-Up Equity Share Capital
(Equity Share of Rs.10/- each)
685.76
685.76
685.76
685.76
685.76
 
 
13
Reserves excluding Revaluation Reserve
          -  
          -  
          -  
          -  
          -  
 
14
Basic and Diluted EPS for the period, for the yearto date & for the previous year
      (0.64)
      (2.58)
      (1.48)
      (4.15)
(6.95)
         
 
15

Aggregate of Non promoter shareholding
-No. of shares
-Percentage of shareholding


315238654
45.52

319978636
46.20

315238654
45.52

319978636
46.20

315487804
45.55
NOTE :
 
1) Second phase of the Hot Strip Mill project is under construction.
2(a)The company has provided interest on term loans based on the financial restructuring scheme as approved by IFCI Ltd., the lead Financial Institution, only to the extent sanction letters have been received by the company. However, in certain cases, necessary agreements in this regard are yet to be executed.
(b)In terms of the financial restructuring scheme, the Equity Share capital of the Company would be reduced by 50% and 0.0001% Cumulative Redeemable Preference Shares will be issued for the amounts so reduced, as approved by the Shareholders but pending approval from the Hon'ble Calcutta High Court. Further, the said scheme, inter alia, envisages conversion of term loans aggregating to Rs.510 crores into equity/preference share capital after reduction of the equity capital as mentioned above. Sanction letters in respect of such conversion of loans to the extent of Rs.384.50 crores have already been received by the Company and as such interest thereon has not been provided.
 
3) Deferred tax assets of Rs. 223.12 crores (including Rs.32.92 crores for the half-year ended 30th September, 2002) has been recognised in the accounts since the management feels that there is a virtual certainty of claiming these benefits against future taxable income.
 
4(a)The auditors in their report on the Company’s Accounts for the year ended 31st

March, 2002 had commented about their inability to ascertain the impact of loss, if any, arising out of non-recovery of certain inter- corporate  deposits, loans, advances, etc. as well as decline in the value of certain quoted/unquoted investments based on their market/break-up  values.  The Management feels that these loans, advances, etc. are recoverable, while adequate provision of Rs.25.21 crores has been made during the period in respect of diminution in the value of investments.
(b)Certain facilities related to Hot Strip Mill are common to both phases of the project and the same are under trial operation due to non-stabilisation & non-fulfillment of guaranteed parameters.
(c)Remuneration paid to a former whole time director is in excess of Rs.1.66 crores (including Rs.0.44 crores for the half year ended 30th September, 2002) as against the limit approved by the Central Government, which has been grouped under Advances and necessary accounting adjustments/recovery in this regard shall be carried out after the disposal of the Company's representation pending with the Central Government.
(d)The detailed reconciliation of accounts with certain lenders is pending and necessary adjustments, if any, in this regard shall be carried out after final reconciliation.
 
5) The Company has identified the Iron & Steel products as its sole operating segment & hence, no further disclosure is required under Accounting Standard 17.
 
6) The EPS computation is in accordance with Accounting Standard 20 issued by the Institute of Chartered Accountants of India.
 
7) Previous period figures have been regrouped/ rearranged wherever necessary.
 
8) The above unaudited results were taken on record by the Board of Directors at its meeting held on 30th

October, 2002.
 
9) The half yearly results have been reviewed by the statutory auditors as required under clause 41 of the listing Agreement.
 
Place :  Mumbai.
For  & on behalf of the Board
Anil Sureka
Dated :30th October, 2002
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Director (Finance) & Secretary












































































































UNAUDITED FINANCIAL RESULTS (PROVISIONAL) FOR THE QUARTER ENDED 30TH JUNE, 2002

(Rs. in crores)

 
Sl.
No.

Particulars
Unaudited
Audited
Quarter ended
June 30,

Year Ended
2002
2001
March 31, 2002
     

1

Net Sales/Income from Operations (Inclusive of Excise Duty)
496.55
606.54
2238.89
         
2
Other Income
5.02
5.07
22.24
         
3
Total Expenditure
     
  a) (Increase) / Decrease in Stocks in Trade
(12.78)
(58.67)
14.06
  b)
Materials Purchased / Consumed
320.16
229.35
1039.40
  c)
Power & Fuel Cost
70.94
117.92
331.51
  d)
Personnel Cost
12.60
11.32
39.89
  e)
Excise Duty
75.19
66.59
246.18
  f)
Other Expenditure
115.39
102.07
410.15
         
4
Interest & Finance Charges
91.55
80.24
366.93
         
5
Depreciation & Deferred Revenue Expenditure
61.21
60.86
244.83
         
6
Profit/(Loss) before Extra Ordinary Items (1+2-3-4-5)
(88.57)
(108.06)
(586.19)
         
7
Project Prospecting Expenses Written Off
-
-
62.96
         
8
Profit/(Loss) before Tax (6-7)
(88.57)
(108.06)
(649.15)
         
9
Provision for Taxation (Net)
-
-
(1.90)
         
10
Net Profit/(Loss) (8-9)
(88.57)
(108.06)
(647.25)
         
11
Deferred Tax Assets
30.65
  204.40
         
12
Net Profit/(Loss) (10-11)
(57.92)
(108.06)
(442.85)
         
13
Paid-Up Equity Share Capital
(Equity Share of Rs.10/- each)
685.76
685.76
685.76
         
14
Reserves excluding Revaluation Reserve
-
-
(77.68)
         
15
Basic and Diluted EPS for the period, for the year
to date & for the previous year (not annualised)
(0.84)
(1.56)
(6.39)
         
16
Aggregate of Non promoter shareholding
     
 

-

No. of shares

-

  315487804
 

-

Percentage of shareholding

-

  45.55

1.Certain facilities related to Hot Strip Mill are common to both phases of the project and the same are under trial operation

2. Second phase of the Hot Strip Mill is under construction

3. The Company has provided interest on the term loans based on the restructuring scheme as approved by IFCI Ltd., the lead Financial Institution, only to the extent sanction letters have been received by the Company.

4. In terms of restructuring scheme, there would be a reduction of 50% in the equity capital of the Company, against which 0.0001% Cumulative Redeemable Preference Shares will be issued for the like amount. The Company has already obtained the approval of its shareholders at the Annual General Meeting held on 28th September, 2001 for such reduction/conversion, but effect thereof will be given on receipt of requisite approval from Hon'ble Calcutta High Court

5.The deferred tax assets has been recognised as per computation made in accordance with the Accounting Standard 22 "Accounting for taxes on Income" issued by The Institute of Chartered Accountants of India.

6. The Company has only one reportable segment namely Iron & Steel products in line with Accounting Standard 17 issued by the Institute of Chartered Accountants of India.

7. The auditors in their report on the Company's Accounts for the year ended 31st March, 2002 had commented about their inability to ascertain the impact of loss, if any, arising out of non-recovery of certain inter-corporate deposits, loans, advances, etc. as well as decline in the value of certain quoted/ unquoted investments based on their market/ break-up values. The Management feels that these loans, advances, investments, etc. are recoverable.

8. The EPS computation is in accordance with the Accounting Standard 20 issued by the Institute of Chartered Accountants of India.

9. Previous period figures have been regrouped/rearranged wherever necessary.

10. The above un-audited results were reviewed by the Audit Committee at its meeting held on 31st July, 2002 and taken on record by the Board of Directors at its meeting held on that date.


Place : Mumbai
Date : 31st July, 2002

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For & on behalf of the Board

Anil Sureka
Director (Finance) & Secretary