S.A.L. Steel Limited engages in the manufacture and sale of sponge iron, ferro alloys in India. The company operates through Iron & Steel and Power segments. It also provides direct reduced iron, iron ore pellets, and finished steel products. In addition, the company generates and sells 40 MW power from waste heat recovery boiler and fluidized bed combustion boiler. S.A.L. Steel Limited was incorporated in 2003 and is based in Gandhinagar, India. S.A.L. Steel Limited operates as a subsidiary of Sree Metaliks Limited. As of December 26, 2025, S.A.L. Steel Limited operates as a subsidiary of Sree Metaliks Limited.