Key Financial Figures - Standalone (Q2 FY27)

  • Revenue from Operations: ₹36,376.97 lakhs
  • Other Income: ₹832.76 lakhs
  • Total Income: ₹37,209.73 lakhs
  • Profit Before Tax: ₹5,540.06 lakhs
  • Profit After Tax: ₹3,948.97 lakhs
  • Basic EPS: ₹2.36
  • Diluted EPS: ₹2.36

Key Financial Figures - Standalone (H1 FY27)

  • Revenue from Operations: ₹72,295.32 lakhs
  • Other Income: ₹1,432.65 lakhs
  • Total Income: ₹73,727.97 lakhs
  • Profit Before Tax: ₹11,393.04 lakhs
  • Profit After Tax: ₹8,470.21 lakhs
  • Basic EPS: ₹4.63
  • Diluted EPS: ₹4.63

Key Financial Figures - Consolidated (Q2 FY27)

  • Revenue from Operations: ₹36,376.97 lakhs
  • Other Income: ₹832.76 lakhs
  • Total Income: ₹37,209.73 lakhs
  • Profit Before Tax: ₹5,540.06 lakhs
  • Profit After Tax: ₹3,948.97 lakhs
  • Basic EPS: ₹2.36
  • Diluted EPS: ₹2.36

Key Financial Figures - Consolidated (H1 FY27)

  • Revenue from Operations: ₹72,295.32 lakhs
  • Other Income: ₹1,432.65 lakhs
  • Total Income: ₹73,727.97 lakhs
  • Profit Before Tax: ₹11,393.04 lakhs
  • Profit After Tax: ₹8,470.21 lakhs
  • Basic EPS: ₹4.63
  • Diluted EPS: ₹4.63

Balance Sheet Highlights (Standalone as at 30.09.2026)

  • Total Assets: ₹1,89,882.73 lakhs
  • Total Equity: ₹1,23,893.21 lakhs
  • Non-Current Assets: ₹48,172.46 lakhs
  • Current Assets: ₹1,41,710.27 lakhs
  • Non-Current Liabilities: ₹3,466.37 lakhs
  • Current Liabilities: ₹62,523.15 lakhs
  • Equity Share Capital: ₹17,553.00 lakhs (face value ₹10 per share)

Cash Flow Highlights (Standalone H1 FY27)

  • Net Cash from Operating Activities: (₹1,850.00) lakhs
  • Net Cash from Investing Activities: (₹7,761.93) lakhs
  • Net Cash from Financing Activities: ₹6,151.55 lakhs
  • Net Decrease in Cash: (₹3,460.38) lakhs

Operational Segments

Water Segment (Q2 FY27)

  • Revenue: ₹26,417.58 lakhs
  • Segment Results: ₹5,621.19 lakhs
  • Segment Assets: ₹2,15,165.41 lakhs
  • Segment Liabilities: ₹82,936.24 lakhs

Renewable Energy Segment (Q2 FY27)

  • Revenue: ₹9,959.39 lakhs
  • Segment Results: ₹882.71 lakhs
  • Segment Assets: ₹64,724.08 lakhs
  • Segment Liabilities: ₹64,724.08 lakhs

Exceptional Items

During Q2 FY27, the company recovered ₹4.20 lakh in respect of a cyber fraud that occurred in previous financial years. Cumulative recovery against this fraud aggregates to ₹245.39 lakhs as of September 30, 2026.

Subsidiary Acquisitions

During H1 FY27, EIE Renewables Private Limited (wholly owned subsidiary):

1. Acquired 49% equity shares of PRA Bihar BESS Private Limited on April 21, 2026, with remaining 51% to be acquired within 60 days from Commercial Operation Date

2. Acquired 51% equity shares of Suyog Urja Limited on April 28, 2026, with remaining 49% to be acquired at a future date

New Subsidiary Formations

  • Varanasi DDU Nagar STP Private Limited (June 10, 2026)
  • Varanasi Lohta DDU Nagar STP Private Limited (June 16, 2026)
  • Wind Earth Private Limited (August 19, 2026)

IPO Proceeds Utilization

Unutilized IPO proceeds of ₹5,701.00 lakhs as at June 30, 2026 were utilized to the extent of ₹1,255.92 lakhs during Q2 FY27. Balance unutilized proceeds of ₹4,445.08 lakhs are held in current accounts of SPVs.

Advance Receivable Matter

Suyog Urja Limited received an advance of ₹1,861.00 lakhs from a customer, against which WIP/Current Assets of ₹923.14 lakhs are recognized. Minutes of Meeting approved for settlement terms.

Joint Operations Included

The financial results include six joint operations with total assets of ₹7,661.92 lakhs and revenues of ₹2,871.52 lakhs for Q2 FY27, considered based on management certified financials.

Auditor's Emphasis

Auditors emphasized the advance received by Suyog Urja Limited and the subsequent MoM for settlement, noting this does not modify their conclusion on the financial results.