Financial Performance Highlights (Quarter Ended September 30, 2026)

  • Revenue from Operations: ₹559.26 lakh (compared to ₹320.37 lakh in Q1 and ₹462.41 lakh in Q2 FY25)
  • Other Income: ₹70.48 lakh (compared to ₹38.68 lakh in Q1 and ₹37.16 lakh in Q2 FY25)
  • Total Income: ₹629.74 lakh (compared to ₹359.05 lakh in Q1 and ₹499.57 lakh in Q2 FY25)
  • Total Expenses: ₹275.59 lakh (compared to ₹308.60 lakh in Q1 and ₹357.61 lakh in Q2 FY25)
  • Profit Before Tax: ₹354.15 lakh (compared to ₹50.45 lakh in Q1 and ₹141.96 lakh in Q2 FY25)
  • Tax Expense: ₹88.93 lakh (Current Tax: ₹93.00 lakh, Deferred Tax: ₹(4.07) lakh)
  • Profit After Tax: ₹265.22 lakh (compared to ₹44.06 lakh in Q1 and ₹104.76 lakh in Q2 FY25)
  • Earnings Per Share (Basic & Diluted): ₹2.29 (compared to ₹0.38 in Q1 and ₹0.91 in Q2 FY25)

Half Year Performance (Ended September 30, 2026)

  • Revenue from Operations: ₹879.63 lakh (compared to ₹768.23 lakh in H1 FY25)
  • Other Income: ₹109.16 lakh (compared to ₹108.66 lakh in H1 FY25)
  • Total Income: ₹988.79 lakh (compared to ₹876.89 lakh in H1 FY25)
  • Profit Before Tax: ₹404.60 lakh (compared to ₹232.00 lakh in H1 FY25)
  • Tax Expense: ₹95.32 lakh (Current Tax: ₹110.00 lakh, Deferred Tax: ₹(14.68) lakh)
  • Profit After Tax: ₹309.28 lakh (compared to ₹165.57 lakh in H1 FY25)
  • Earnings Per Share (Basic & Diluted): ₹2.67 (compared to ₹1.43 in H1 FY25)

Balance Sheet Position (As at September 30, 2026)

  • Total Assets: ₹5,185.70 lakh (compared to ₹4,706.33 lakh as at March 31, 2026)
  • Non-Current Assets: ₹3,209.31 lakh (Property, Plant and Equipment: ₹2,003.40 lakh)
  • Current Assets: ₹1,976.39 lakh (Trade Receivables: ₹433.97 lakh, Other Current Assets: ₹1,310.25 lakh)
  • Equity Share Capital: ₹1,156.99 lakh (unchanged)
  • Other Equity: ₹3,233.27 lakh (compared to ₹2,925.54 lakh as at March 31, 2026)
  • Current Tax Liabilities: ₹109.30 lakh (compared to ₹0.00 lakh as at March 31, 2026)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash Flow from Operating Activities: ₹185.09 lakh
  • Net Cash Flow from Investing Activities: ₹(180.57) lakh
  • Net Cash Flow from Financing Activities: ₹(3.74) lakh
  • Net Change in Cash: ₹0.78 lakh
  • Cash and Cash Equivalents at End: ₹11.35 lakh

Additional Information

  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) notified under Section 133 of the Companies Act, 2013.
  • The results were reviewed by the Audit Committee and approved by the Board of Directors on November 12, 2026.
  • Statutory auditors Batliboi & Purohit issued an unmodified review report on the results.
  • The company operates solely in the business of Generation of Power from Renewable Sources, constituting a single business segment as per Ind-AS 108.
  • The company has no subsidiaries, associates, or joint venture companies as of September 30, 2026.
  • Exceptional items of ₹81.43 lakh in the previous year consisted of interest received on debtors written off in previous periods, realized as per the order of Hon'ble Tamil Nadu Electricity Regulatory Commission.
  • Paid-up equity share capital remains unchanged at ₹1,156.99 lakh (face value ₹10 per share).