Steel Authority of India Limited reported strong operational performance for H1 FY26 with profit surging 32% to ₹1,112 crore. Sales volume grew 17% to 9.46 million metric tons while revenue exceeded ₹52,625 crore. However, auditors qualified the results over ₹1,698 crore in disputed liabilities, including water charges & entry tax demands. The company also acknowledged non-compliance with board composition requirements regarding independent directors.