Summary of Key Information:

Reporting Period: Quarter and Year Ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Standalone Financial Results

Audit Opinion:

Qualified Opinion issued by statutory auditors G. D. Apte & Co., Chartered Accountants

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarterly Performance:

  • Revenue from Operations: Q4 FY26 ₹166.56 vs Q4 FY25 ₹236.87 (Decline YoY)
  • Total Income: Q4 FY26 ₹250.95 vs Q4 FY25 ₹335.48 (Decline YoY)
  • Net Profit/(Loss): Q4 FY26 (₹364.06) vs Q4 FY25 ₹7.07 (Deterioration)
  • EPS: Q4 FY26 (₹10.97) vs Q4 FY25 ₹0.02

Annual Performance:

  • Revenue from Operations: FY26 ₹1,886.07 vs FY25 ₹1,858.36 (Marginal Increase YoY)
  • Total Income: FY26 ₹3,334.25 vs FY25 ₹4,168.23 (Decline YoY)
  • Net Profit: FY26 ₹223.40 vs FY25 ₹1,598.32 (Significant Decline YoY)
  • EPS: FY26 ₹0.59 vs FY25 ₹4.24
  • Other Equity: FY26 ₹14,774.34 vs FY25 ₹14,545.13
  • Cash and Cash Equivalents: ₹22.95 lakhs
  • Debt: Short-term ₹0, Long-term ₹0 (No borrowings)

Segment-wise Performance:

Wind Mills Segment:

  • Q4 FY26: Revenue ₹250.92, Segment Loss ₹(41.17)
  • FY26: Revenue ₹3,334.07, Segment Profit ₹400.80

Infrastructure Segment:

  • Q4 FY26: Segment Loss ₹(369.23)
  • FY26: Segment Profit ₹368.15

Corporate Actions:

Not Specified

Other Significant Information:

  • Subsidiaries NICE, NECE, and NHDL have not submitted audited financial statements for FY26
  • Power generation business subject to seasonal variations in winds
  • Previous period figures reclassified with immaterial impact

Statement of Assets and Liabilities [₹ in Lakhs]:

  • Total Assets: ₹20,196.56 (FY26) vs ₹20,850.33 (FY25)
  • Shareholders' Funds: ₹16,657.72 (FY26) vs ₹16,428.51 (FY25)
  • Non-current Investments: ₹11,095.66
  • Other Financial Assets: ₹133.76
  • Other Non-current Assets: ₹3,700.00
  • Other Bank Balances: ₹4,334.60

Cash Flow Statement [₹ in Lakhs]:

  • Net Cash from Operating Activities: (₹1,144.92)
  • Net Cash from Investing Activities: ₹2,171.49
  • Net Cash from Financing Activities: (₹1,050.33)
  • Net Decrease in Cash: (₹23.76)

Statement on Impact of Audit Qualifications:

Management provided estimated impact if qualifications were adjusted:

  • Net Profit would be (₹6,083.79) lakhs instead of ₹223.40 lakhs
  • EPS would be (₹16.15) instead of ₹0.59
  • Total Assets would be ₹13,889.37 lakhs instead of ₹20,196.56 lakhs
  • Net Worth would be ₹10,350.53 lakhs instead of ₹16,657.72 lakhs