Summary of Key Information:

Reporting Period: Quarter and Nine Months ended December 31, 2024

Nature of Filing / Announcement: Submission of unaudited financial results under SEBI LODR Regulations 30 and 33

Audit Opinion:

Disclaimer of Opinion - Auditors were unable to obtain sufficient appropriate audit evidence to provide a basis for conclusion on the financial results.

Key Financial Highlights [₹ in Crore]:

Standalone Results:

Quarter Ended December 31, 2024:

  • Revenue from Operations: ₹1,576.97
  • Total Expenses: ₹26,526.73
  • Loss before tax: ₹(24,898.56)
  • Tax Expense: ₹0
  • Loss for the period: ₹(24,898.56)
  • Other Comprehensive Income: ₹(26.99)
  • Total Comprehensive Income: ₹(24,925.55)
  • Paid up Equity Share Capital: ₹3,344.59
  • Earnings Per Share (Basic): ₹(74.44)
  • Earnings Per Share (Diluted): ₹(67.04)

Quarter Ended December 31, 2023:

  • Revenue from Operations: ₹1,576.46
  • Loss before tax: ₹(21,407.96)
  • Loss for the period: ₹(21,407.96)

Nine Months Ended December 31, 2024:

  • Revenue from Operations: ₹4,855.51
  • Loss before tax: ₹(71,401.31)
  • Loss for the period: ₹(71,401.31)
  • Total Comprehensive Income: ₹(71,455.32)
  • Earnings Per Share (Basic): ₹(213.48)
  • Earnings Per Share (Diluted): ₹(192.26)

Year Ended March 31, 2024 (Audited):

  • Loss before tax: ₹(83,562.31)

Segment-wise Performance [₹ in Crore]:

Segment Revenue Quarter Ended December 31, 2024:

  • Consumer Electronics and Home Appliances: ₹95.98
  • Crude Oil and Natural Gas: ₹1,480.99
  • Total: ₹1,576.97

Segment Revenue Nine Months Ended December 31, 2024:

  • Consumer Electronics and Home Appliances: ₹278.92
  • Crude Oil and Natural Gas: ₹4,576.59
  • Total: ₹4,855.51

Segment Results (Loss before finance cost and tax):

Quarter Ended December 31, 2024: ₹(874.94)

Nine Months Ended December 31, 2024: ₹(2,531.17)

Corporate Actions:

Not Specified

Other Significant Information:

  • Financial results prepared on best effort basis due to non-availability of pre-CIRP records
  • Resolution Professional disclaims liability for accuracy of pre-CIRP period information
  • Material uncertainty about company's ability to continue as going concern
  • Negative net worth as on reporting date
  • Company continues to incur losses with considerable decline in operations
  • Company is co-obligor and has received demand notices for borrowings of other co-obligors
  • Certain expenses accounted during the year at later date instead of making provisions at quarter end
  • Segment-wise assets and liabilities not disclosed
  • Figures for Ravva Oil and Gas Field joint venture incorporated based on information from Operator/Joint Venture without independent audit