Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Submission of Unaudited Standalone & Consolidated Financial Results

Audit Opinion:

Clean/Unmodified Opinion - The auditors (MSKC & Associates LLP) conducted a limited review and stated that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Key Financial Highlights [Rs. in Lacs]:

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹7,272.13 lakhs (Q2 FY26: ₹6,342.98 lakhs)
  • Total Income: ₹7,414.95 lakhs (Q2 FY26: ₹6,411.44 lakhs)
  • EBITDA: Not explicitly stated but calculable from segment results
  • Net Profit: ₹919.42 lakhs (Q2 FY26: ₹1,166.43 lakhs)
  • EPS (Basic): ₹4.17 (Q2 FY26: ₹5.53)
  • EPS (Diluted): ₹4.15 (Q2 FY26: ₹5.50)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹14,210.53 lakhs (H1 FY26: ₹12,372.41 lakhs)
  • Total Income: ₹14,513.11 lakhs (H1 FY26: ₹12,552.63 lakhs)
  • Net Profit: ₹1,865.75 lakhs (H1 FY26: ₹2,279.59 lakhs)
  • EPS (Basic): ₹8.50 (H1 FY26: ₹10.80)
  • EPS (Diluted): ₹8.47 (H1 FY26: ₹10.74)

Breakdown of Revenue from Operations (Q2 FY27):

  • Revenue from Sales of Plot: ₹0.86 lakhs
  • Revenue from Sale of Power & Services: ₹1,012.01 lakhs
  • Revenue from Sales of Captive Power Project: ₹6,260.12 lakhs

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹5,172.56 lakhs (Q2 FY26: ₹5,006.62 lakhs)
  • Total Income: ₹5,283.22 lakhs (Q2 FY26: ₹5,064.49 lakhs)
  • Net Profit: ₹623.87 lakhs (Q2 FY26: ₹951.82 lakhs)
  • EPS (Basic): ₹3.16 (Q2 FY26: ₹4.82)
  • EPS (Diluted): ₹3.15 (Q2 FY26: ₹4.80)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹10,194.67 lakhs (H1 FY26: ₹8,862.89 lakhs)
  • Total Income: ₹10,434.82 lakhs (H1 FY26: ₹9,022.31 lakhs)
  • Net Profit: ₹1,289.66 lakhs (H1 FY26: ₹1,673.38 lakhs)
  • EPS (Basic): ₹6.52 (H1 FY26: ₹8.48)
  • EPS (Diluted): ₹6.50 (H1 FY26: ₹8.44)

Consolidated Balance Sheet Position as at September 30, 2026:

  • Total Assets: ₹120,369.04 lakhs (Mar 31, 2026: ₹98,820.64 lakhs)
  • Equity Share Capital: ₹988.36 lakhs
  • Other Equity: ₹30,166.61 lakhs
  • Total Equity: ₹35,251.11 lakhs
  • Cash and Cash Equivalents: ₹2,235.57 lakhs
  • Total Borrowings: ₹59,605.50 lakhs (Non-current: ₹47,769.05 lakhs, Current: ₹11,836.45 lakhs)

Segment-wise Performance:

The company operates in two segments:

1. Revenue from Sales of Power & Solar Power Plant

2. Revenue from Sales of Plot

Consolidated Segment Results (Q2 FY27):

  • Segment Revenue: ₹7,272.13 lakhs
  • Segment Profit before tax and interest: ₹1,486.27 lakhs
  • Segment Assets: ₹114,883.15 lakhs
  • Segment Liabilities: ₹81,191.73 lakhs

Corporate Actions:

  • Granted 545,104 stock options to eligible employees under KPI Green - ESOP 2023 scheme
  • Each option entitles holder to one equity share of face value ₹5 upon exercise
  • No dividend declared during the period

Other Significant Information:

  • Sun Drops Energia Limited (subsidiary) acquired 1,07,47,760 equity shares (62.91%) of DEK and Mavericks Green Energy Limited on September 26, 2026
  • Acquisition was through share-swap arrangement involving allotment of 10,00,098 Compulsorily Convertible Preference Shares
  • The group is in process of determining fair value for purchase price allocation
  • During previous year, company received compensation of ₹2.67 crore under RFCT-LARR Act, 2013 for land acquisition, recognized as exceptional item

Entities included in consolidation:

1. KPI Green Energy Limited (Holding Company)

2. Sun Drops Energia Limited (Subsidiary)

3. KPIG Energia Private Limited (Subsidiary)

4. KPark Sunbeat Private Limited (Subsidiary)

5. KPGC IFSC Global Corporation Private Limited (Subsidiary)

6. KPGC One Private Limited (Subsidiary)

7. Miyani Power Infra LLP (Subsidiary)

8. KPIN Clean Power One LLP (Subsidiary)

9. KPIN Clean Power Two LLP (Subsidiary)

10. KPIN Clean Power Three LLP (Subsidiary)

11. KPIN Clean Power four LLP (Subsidiary)

12. KPIN Clean Power five LLP (Subsidiary)

13. KPGC Two Private Limited (Subsidiary)

14. DEK and Mavericks Green Energy Limited (Step-down Subsidiary)

Key Ratios (Consolidated) for H1 FY27:

  • Debt Equity Ratio: 1.84
  • Debt Service Coverage Ratio: 2.41
  • Interest Service Coverage Ratio: 3.17
  • Current Ratio: 1.35
  • Operating Margin: 36.20%
  • Net Profit Margin: 12.86%
  • Net Worth: ₹32,347.48 lakhs