Auditor's Opinion

Raj Gupta & Co, Chartered Accountants issued unmodified opinions on both standalone and consolidated financial results. The audit was conducted in accordance with Standards on Auditing specified under Section 143(10) of Companies Act, 2013.

For standalone results: Opinion states the statement gives true and fair view of standalone net profit and other financial information for half year ended March 31, 2026 in conformity with Indian Accounting Standards.

For consolidated results: Opinion covers the Group including three subsidiaries - Oneindig Jodhpur Solar Private Limited, Ziya Solar Energies Four Private Limited, and Ziya Solar Energies Three Private Limited. The consolidated statement gives true and fair view of consolidated net profit for half year and year ended March 31, 2026.

Key Financial Figures - Standalone (₹ lakhs)

Income Statement Year Ended March 31, 2026:

  • Revenue from operations: ₹5,636.08
  • Other Income: ₹23.41
  • Total Income: ₹5,659.49
  • Purchase of Stock-in-Trade: ₹4,249.03
  • Changes in inventories: ₹177.28
  • Operating Expenses: ₹145.50
  • Employee Benefit Expenses: ₹121.07
  • Finance Cost: ₹157.24
  • Depreciation & Amortization: ₹9.18
  • Other Expenses: ₹9.20
  • Total Expenses: ₹4,946.21
  • Profit Before Tax: ₹713.28
  • Tax Expenses: ₹177.46 (Current), ₹5.00 (Prior period), ₹(3.40) (Deferred)
  • Profit for the Year: ₹535.99
  • Earnings per equity share (Basic/Diluted): ₹6.70

Balance Sheet as at March 31, 2026:

  • Total Equity and Liabilities: ₹6,027.28 lakhs
  • Shareholders' funds: ₹2,077.54 lakhs (Share Capital: ₹804.42 lakhs, Reserves & Surplus: ₹1,272.04 lakhs, Minority Interest: ₹1.08 lakhs)
  • Non-current Liabilities: ₹2,411.08 lakhs
  • Current Liabilities: ₹3,871.22 lakhs
  • Total Assets: ₹6,027.28 lakhs
  • Non-current Assets: ₹2,679.06 lakhs
  • Current Assets: ₹5,680.78 lakhs

Key Financial Figures - Consolidated (₹ lakhs)

Income Statement Year Ended March 31, 2026:

  • Revenue from operations: ₹7,107.10
  • Other Income: ₹23.41
  • Total Income: ₹7,130.51
  • Total Expenses: ₹6,241.80
  • Profit Before Tax: ₹888.71
  • Tax Expenses: ₹207.33 (Current), ₹73.33 (Deferred)
  • Profit for the Year: ₹608.05
  • Profit Attributable to Minority Interest: ₹(0.45)
  • Profit Attributable to Shareholders: ₹608.50
  • Earnings per equity share (Basic/Diluted): ₹7.56

Subsidiary Contributions to Consolidated Results:

  • Oneindig Jodhpur Solar Private Limited: Total assets ₹0.99 lakhs, Revenue ₹0.00, Net cash flow ₹0.00, Share of net profit ₹0.31
  • Ziya Solar Energies Four Private Limited: Total assets ₹1,201.50 lakhs, Revenue ₹88.56, Net cash flow ₹3.14, Share of net profit ₹(12.568)
  • Ziya Solar Energies Three Private Limited: Total assets ₹1,143.64 lakhs, Revenue ₹97.63, Net cash flow ₹3.54, Share of net profit ₹0.37

IPO Details

The company successfully completed its Initial Public Offer (IPO) of fresh equity shares comprising 28,80,000 equity shares of face value ₹10 each at a premium of ₹86 per share, aggregating to ₹27,64,80,000.00 (₹2,764.80 lakhs). The issue was fully subscribed and shares were allotted on 4th August 2026. The proceeds are in the process of utilization towards the capital requirements of the Company as stated in the objects of the IPO.

Period Comparatives

The audited financial results for the half year ended March 31, 2026 represent balancing figures between the audited financial figures of the full financial year ended March 31, 2026 and the unaudited financial results for the half year ended September 30, 2025, being the first financial results of the Company post listing.

Accounting Standards

The financial results have been prepared in accordance with Accounting Standards prescribed under Section 133 of the Companies Act, 2013, read with the Companies (Accounting Standards) Rules, 2021 (as amended). The company is exempted from adoption of Ind AS as it is listed on SME Exchange.

Segment Information

The Company is engaged in a single business segment as per Accounting Standard (AS) 17 - Segment Reporting. Accordingly, separate segmental information has not been presented.

Board Approval

The financial results were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their meeting held on 26/08/2026.

#Tags: #OneindigTechnologies #FY2026Results #IPO #SEBIDisclosure #RegulatoryCompliance #FinancialResults #Neutral