Financial Results – Ind-AS |
| Particulars | 3 months/ 6 months ended
(dd-mm-yyyy) | Year to date figures for current period ended
(dd-mm-yyyy) | |
| Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited | Unaudited |
| Nature of report standalone or consolidated | Consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory.
For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. |
| 1 | Income |
| Revenue from operations | 44537 | 89542 | |
| Other income | 839 | 666 |
| Total income | 45376 | 90208 |
| 2 | Expenses |
| (a) | Cost of materials consumed | 38392 | 74914 | |
| (b) | Purchases of stock-in-trade | 56 | 87 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -4413 | -4315 |
| (d) | Employee benefit expense | 2397 | 4719 |
| (e) | Finance costs | 2572 | 4391 |
| (f) | Depreciation, depletion and amortisation expense | 2279 | 4443 |
| (g) | Other Expenses |
| 1 | Other Expenses | 8470 | 16783 | |
| Total other expenses | 8470 | 16783 |
| Total expenses | 49753 | 101022 |
| 3 | Total profit before exceptional items and tax | -4377 | -10814 |
| 4 | Exceptional items | 0 | 0 |
| 5 | Total profit before tax | -4377 | -10814 |
| 6 | Tax expense |
| 7 | Current tax | 0 | 0 | |
| 8 | Deferred tax | -1039 | -1480 |
| 9 | Total tax expenses | -1039 | -1480 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
| 11 | Net Profit Loss for the period from continuing operations | -3338 | -9334 |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 |
| 13 | Tax expense of discontinued operations | 0 | 0 |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 |
| 16 | Total profit (loss) for period | -3338 | -9334 |
| 17 | Other comprehensive income net of taxes | 2126 | 3070 |
| 18 | Total Comprehensive Income for the period | -1212 | -6264 |
| 19 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | | | |
| Total profit or loss, attributable to non-controlling interests | | |
| 20 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | | | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | | |
| 21 | Details of equity share capital |
| Paid-up equity share capital | 1187 | 1187 | |
| Face value of equity share capital | 1 | 1 |
| 22 | Reserves excluding revaluation reserve | | |
| 23 | Earnings per share |
| i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | -3.07 | -8.84 | |
| Diluted earnings (loss) per share from continuing operations | -3.07 | -8.84 |
| ii | Earnings per equity share for discontinued operations |
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 |
| iii | Earnings per equity share (for continuing and discontinued operations) |
| Basic earnings (loss) per share from continuing and discontinued operations | -3.07 | -8.84 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -3.07 | -8.84 |
| 24 | Debt equity ratio | | | Textual Information( 1) |
| 25 | Debt service coverage ratio | | | Textual Information( 2) |
| 26 | Interest service coverage ratio | | | Textual Information( 3) |
| 27 | Disclosure of notes on financial results | Textual Information(4) |
Statement of Asset and Liabilities |
| Particulars | Half Year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2025 |
| Date of end of reporting period | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited |
| Nature of report standalone or consolidated | Consolidated |
| Assets |
| 1 | Non-current assets |
| Property, plant and equipment | 128074 |
| Capital work-in-progress | 173983 |
| Investment property | |
| Goodwill | 0 |
| Other intangible assets | 9 |
| Intangible assets under development | |
| Biological assets other than bearer plants | |
| Investments accounted for using equity method | |
| Non-current financial assets | |
| Non-current investments | 19735 |
| Trade receivables, non-current | |
| Loans, non-current | 0 |
| Other non-current financial assets | 543 |
| Total non-current financial assets | 20278 |
| Deferred tax assets (net) | |
| Other non-current assets | 2735 |
| Total non-current assets | 325079 |
| 2 | Current assets | |
| Inventories | 35920 |
| Current financial asset | |
| Current investments | 1282 |
| Trade receivables, current | 20478 |
| Cash and cash equivalents | 19570 |
| Bank balance other than cash and cash equivalents | 16133 |
| Loans, current | 0 |
| Other current financial assets | 762 |
| Total current financial assets | 58225 |
| Current tax assets (net) | 1099 |
| Other current assets | 14131 |
| Total current assets | 109375 |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 434454 |
| Total current assets | 109375 |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 434454 |
| Equity and liabilities | |
| 1 | Equity | |
| Equity attributable to owners of parent | |
| Equity share capital | 1187 |
| Other equity | 152053 |
| Total equity attributable to owners of parent | 153240 |
| Non controlling interest | |
| Total equity | 153240 |
| 2 | Liabilities | |
| Non-current liabilities | |
| Non-current financial liabilities | |
| Borrowings, non-current | 155571 |
| Trade Payables, non-current | |
| (A) Total outstanding dues of micro enterprises and small enterprises | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | |
| Total Trade payable | |
| Other non-current financial liabilities | 21222 |
| Total non-current financial liabilities | 176793 |
| Provisions, non-current | 1518 |
| Deferred tax liabilities (net) | 4838 |
| Deferred government grants, Non-current | |
| Other non-current liabilities | 4262 |
| Total non-current liabilities | 187411 |
| Current liabilities | |
| Current financial liabilities | |
| Borrowings, current | 44836 |
| Trade Payables, current | |
| (A) Total outstanding dues of micro enterprises and small enterprises | 715 |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 36988 |
| Total Trade payable | 37703 |
| Other current financial liabilities | 10034 |
| Total current financial liabilities | 92573 |
| Other current liabilities | 677 |
| Provisions, current | 553 |
| Current tax liabilities (Net) | |
| Deferred government grants, Current | |
| Total current liabilities | 93803 |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 281214 |
| Total equity and liabilities | 434454 |
| Disclosure of notes on assets and liabilities | Textual Information(1) |
Cash flow statement, indirect |
| Particulars | Half Year ended (dd-mm-yyyy) |
| Date of start of reporting period | 01-04-2025 |
| Date of end of reporting period | 30-09-2025 |
| Whether results are audited or unaudited | Unaudited |
| Nature of report standalone or consolidated | Consolidated |
| Part I | Blue color marked fields are non-mandatory. |
| 1 | Statement of cash flows | |
| Cash flows from used in operating activities | |
| Profit before tax | -10814 |
| 2 | Adjustments for reconcile profit (loss) | |
| Adjustments for finance costs | 4391 |
| Adjustments for decrease (increase) in inventories | -11141 |
| Adjustments for decrease (increase) in trade receivables, current | -383 |
| Adjustments for decrease (increase) in trade receivables, non-current | 0 |
| Adjustments for decrease (increase) in other current assets | -768 |
| Adjustments for decrease (increase) in other non-current assets | 898 |
| Adjustments for other financial assets, non-current | 256 |
| Adjustments for other financial assets, current | -901 |
| Adjustments for other bank balances | 0 |
| Adjustments for increase (decrease) in trade payables, current | -4583 |
| Adjustments for increase (decrease) in trade payables, non-current | 0 |
| Adjustments for increase (decrease) in other current liabilities | -134 |
| Adjustments for increase (decrease) in other non-current liabilities | 0 |
| Adjustments for depreciation and amortisation expense | 4443 |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 |
| Adjustments for provisions, current | 0 |
| Adjustments for provisions, non-current | 0 |
| Adjustments for other financial liabilities, current | -6488 |
| Adjustments for other financial liabilities, non-current | 0 |
| Adjustments for unrealised foreign exchange losses gains | 0 |
| Adjustments for dividend income | 227 |
| Adjustments for interest income | 101 |
| Adjustments for share-based payments | 0 |
| Adjustments for fair value losses (gains) | 0 |
| Adjustments for undistributed profits of associates | 0 |
| Other adjustments for which cash effects are investing or financing cash flow | 0 |
| Other adjustments to reconcile profit (loss) | 0 |
| Other adjustments for non-cash items | -1127 |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 |
| Total adjustments for reconcile profit (loss) | -15865 |
| Net cash flows from (used in) operations | -26679 |
| Dividends received | 0 |
| Interest paid | 0 |
| Interest received | 0 |
| Income taxes paid (refund) | 166 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) operating activities | -26845 |
| 3 | Cash flows from used in investing activities | |
| Cash flows from losing control of subsidiaries or other businesses | 0 |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0 |
| Other cash receipts from sales of equity or debt instruments of other entities | 0 |
| Other cash payments to acquire equity or debt instruments of other entities | 1282 |
| Other cash receipts from sales of interests in joint ventures | 0 |
| Other cash payments to acquire interests in joint ventures | 0 |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0 |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0 |
| Proceeds from sales of property, plant and equipment | 0 |
| Purchase of property, plant and equipment | 0 |
| Proceeds from sales of investment property | 0 |
| Purchase of investment property | 0 |
| Proceeds from sales of intangible assets | 0 |
| Purchase of intangible assets | 0 |
| Proceeds from sales of intangible assets under development | 0 |
| Purchase of intangible assets under development | 0 |
| Proceeds from sales of goodwill | 0 |
| Purchase of goodwill | 0 |
| Proceeds from biological assets other than bearer plants | 0 |
| Purchase of biological assets other than bearer plants | 0 |
| Proceeds from government grants | 0 |
| Proceeds from sales of other long-term assets | 0 |
| Purchase of other long-term assets | 0 |
| Cash advances and loans made to other parties | 0 |
| Cash receipts from repayment of advances and loans made to other parties | 0 |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0 |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0 |
| Dividends received | 249 |
| Interest received | 134 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | -34071 |
| Net cash flows from (used in) investing activities | -34970 |
| 4 | Cash flows from used in financing activities | |
| Proceeds from changes in ownership interests in subsidiaries | 0 |
| Payments from changes in ownership interests in subsidiaries | 0 |
| Proceeds from issuing shares | 45062 |
| Proceeds from issuing other equity instruments | 0 |
| Payments to acquire or redeem entity's shares | 0 |
| Payments of other equity instruments | 0 |
| Proceeds from exercise of stock options | 0 |
| Proceeds from issuing debentures notes bonds etc | 0 |
| Proceeds from borrowings | 97616 |
| Repayments of borrowings | 60458 |
| Payments of lease liabilities | 611 |
| Dividends paid | 0 |
| Interest paid | 19829 |
| Income taxes paid (refund) | 0 |
| Other inflows (outflows) of cash | 0 |
| Net cash flows from (used in) financing activities | 61780 |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | -35 |
| 5 | Effect of exchange rate changes on cash and cash equivalents | |
| Effect of exchange rate changes on cash and cash equivalents | 1314 |
| Net increase (decrease) in cash and cash equivalents | 1279 |
| Cash and cash equivalents cash flow statement at beginning of period | 18291 |
| Cash and cash equivalents cash flow statement at end of period | 19570 |