Integrated Filing — IndAS



General information about company
Scrip Code 544238
NSE Symbol PREMIERENE
MSEI Symbol NOTLISTED
ISIN INE0BS701011
Name of company Premier Energies Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 17-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 09-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Solar Cells and Modules
Start date and time of board meeting 17-May-2025   14:30:00
End date and time of board meeting 17-May-2025   17:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D 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 16208350000 65187450000
Other income 594880000 1333410000
Total income 16803230000 66520860000
2 Expenses
(a) Cost of materials consumed 7329320000 34364200000
(b) Purchases of stock-in-trade 1773920000 6388430000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 338770000 -622780000
(d) Employee benefit expense 243470000 1056850000
(e) Finance costs 431770000 1774460000
(f) Depreciation, depletion and amortisation expense 1766100000 4975190000
(f) Other Expenses
1 Contract execution expenses 122900000 761100000
2 Other expenses 1114790000 5430900000
Total other expenses 1237690000 6192000000
Total expenses 13121040000 54128350000
3 Total profit before exceptional items and tax 3682190000 12392510000
4 Exceptional items 0 0
5 Total profit before tax 3682190000 12392510000
6 Tax expense
7 Current tax 1033300000 3642250000
8 Deferred tax -130440000 -613900000
9 Total tax expenses 902860000 3028350000
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 2779330000 9364160000
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 -1280000 7160000
16 Total profit (loss) for period 2778050000 9371320000
17 Other comprehensive income net of taxes -4590000 -17550000
18 Total Comprehensive Income for the period 2773460000 9353770000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2773460000 9353770000
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 450770000 450770000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.16 21.35
Diluted earnings (loss) per share from continuing operations 6.16 21.35
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
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.16 21.35
Diluted earnings (loss) per share from continuing and discontinued operations 6.16 21.35
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9126420000
Capital work-in-progress 2420080000
Investment property 56810000
Goodwill 60000
Other intangible assets 0
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method 9030000
Non-current financial assets
Non-current investments 87940000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 4384120000
Total non-current financial assets 4472060000
Deferred tax assets (net)
Other non-current assets
Total non-current assets 16084460000
2 Current assets
Inventories 13256400000
Current financial asset
Current investments 8357300000
Trade receivables, current 8009400000
Cash and cash equivalents 8025820000
Bank balance other than cash and cash equivalents 11997170000
Loans, current 18330000
Other current financial assets 652690000
Total current financial assets 37060710000
Current tax assets (net)
Other current assets 2012450000
Total current assets 52329560000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 68414020000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 450770000
Other equity 27770290000
Total equity attributable to owners of parent 28221060000
Non controlling interest
Total equity 28221060000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9237590000
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 617020000
Total non-current financial liabilities 9854610000
Provisions, non-current 1893960000
Deferred tax liabilities (net) 7030000
Deferred government grants, Non-current 101150000
Other non-current liabilities 501870000
Total non-current liabilities 12358620000
Current liabilities
Current financial liabilities
Borrowings, current 9697290000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 173260000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 9473850000
Total Trade payable 9647110000
Other current financial liabilities 658350000
Total current financial liabilities 20002750000
Other current liabilities 6878990000
Provisions, current 808410000
Current tax liabilities (Net) 144190000
Deferred government grants, Current
Total current liabilities 27834340000
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 40192960000
Total equity and liabilites 68414020000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 4880000 16780000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss -290000 770000
5 Total Other comprehensive income -4590000 -17550000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 12392510000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1101910000
Adjustments for decrease (increase) in inventories -3163130000
Adjustments for decrease (increase) in trade receivables, current -2175110000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -1308360000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -98470000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 4975190000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 826320000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 4389600000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 14670000
Adjustments for dividend income 2090000
Adjustments for interest income 772920000
Adjustments for share-based payments 103210000
Adjustments for fair value losses (gains) -164070000
Adjustments for undistributed profits of associates -7160000
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 1340570000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 5074480000
Net cash flows from (used in) operations 17466990000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 3993840000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 13473150000
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 0
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 -300000
Purchase of property, plant and equipment 6201720000
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 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -17900690000
Net cash flows from (used in) investing activities -24102710000
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 12388890000
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 78850000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 7398340000
Repayments of borrowings 2385860000
Payments of lease liabilities 0
Dividends paid 223920000
Interest paid 1105410000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -72680000
Net cash flows from (used in) financing activities 16078210000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5448650000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 5448650000
Cash and cash equivalents cash flow statement at beginning of period 2570010000
Cash and cash equivalents cash flow statement at end of period 8018660000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results No
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells Yes 30-Apr-2028