Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results
Audit Opinion:
Clean/Unmodified - The statutory auditors, Batliboi & Purohit, issued an unmodified review report stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement.
Key Financial Highlights (Standalone) [Rs in Lakh]:
Income Statement:
- Revenue from Operations: ₹320.37 lakh (Q4 FY26: ₹88.05 lakh; Q1 FY26: ₹305.82 lakh)
- Other Income: ₹38.68 lakh (Q4 FY26: ₹187.92 lakh; Q1 FY26: ₹71.50 lakh)
- Total Income: ₹359.05 lakh (Q4 FY26: ₹275.97 lakh; Q1 FY26: ₹377.32 lakh)
Expenses:
- Operation and Maintenance Cost: ₹115.55 lakh (Q4 FY26: ₹193.49 lakh; Q1 FY26: ₹164.55 lakh)
- Employee Benefits Expense: ₹72.84 lakh (Q4 FY26: ₹47.61 lakh; Q1 FY26: ₹89.43 lakh)
- Finance Costs: ₹3.39 lakh (Q4 FY26: ₹3.63 lakh; Q1 FY26: ₹4.37 lakh)
- Depreciation and Amortisation Expense: ₹50.77 lakh (Q4 FY26: ₹50.65 lakh; Q1 FY26: ₹49.72 lakh)
- Other Expenses: ₹66.05 lakh (Q4 FY26: ₹91.41 lakh; Q1 FY26: ₹60.64 lakh)
- Total Expenses: ₹308.60 lakh (Q4 FY26: ₹386.79 lakh; Q1 FY26: ₹368.71 lakh)
Profitability:
- Profit before Exceptional Item and Tax: ₹50.45 lakh (Q4 FY26: Loss of ₹110.82 lakh; Q1 FY26: Profit of ₹8.61 lakh)
- Exceptional Items: None for current quarter (Q1 FY26: ₹81.43 lakh [Interest received on debtors written off in previous periods])
- Profit before Tax: ₹50.45 lakh (Q4 FY26: Loss of ₹110.82 lakh; Q1 FY26: ₹90.04 lakh)
Tax Expense:
- Current Tax: ₹17.00 lakh (Q4 FY26: ₹-16.00 lakh; Q1 FY26: ₹21.00 lakh)
- Prior Year Tax Expense: None (Q4 FY26: ₹-4.90 lakh)
- Deferred Tax: ₹-10.61 lakh (Q4 FY26: ₹-7.63 lakh; Q1 FY26: ₹8.23 lakh)
- Total Tax Expenses: ₹6.39 lakh (Q4 FY26: ₹-28.53 lakh; Q1 FY26: ₹29.23 lakh)
Net Result:
- Profit after Tax: ₹44.06 lakh (Q4 FY26: Loss of ₹82.29 lakh; Q1 FY26: ₹60.81 lakh)
- Other Comprehensive Income (Net of Tax): ₹-0.89 lakh (Q4 FY26: ₹-1.97 lakh; Q1 FY26: ₹-0.89 lakh)
- Total Comprehensive Income: ₹43.17 lakh (Q4 FY26: Loss of ₹84.26 lakh; Q1 FY26: ₹59.92 lakh)
Capital Structure:
- Paid up Equity Share Capital: ₹1,156.99 lakh (Face value: ₹10 per share)
- Reserves as per Audited Balance Sheet (FY26): ₹2,925.54 lakh
Earnings per Share:
- Basic EPS: ₹0.38 (Q4 FY26: ₹-0.71; Q1 FY26: ₹0.53)
- Diluted EPS: ₹0.38 (Q4 FY26: ₹-0.71; Q1 FY26: ₹0.53)
Segment-wise Performance:
The Company operates in a single business segment: "Generation of Power from Renewable Sources" as per Ind-AS 108.
Corporate Actions:
Not Specified
Other Significant Information:
- The exceptional item of ₹81.43 lakh in Q1 FY26 represents interest received on debtors written off in previous periods, realized as per order of Hon'ble Tamil Nadu Electricity Regulatory Commission
- The figures for Q4 FY26 are balancing figures between audited annual figures and published unaudited year-to-date figures