Integrated Filing — IndAS



General information about company
Scrip Code 534618
NSE Symbol WAAREERTL
MSEI Symbol NOTLISTED
ISIN INE299N01021
Name of company Waaree Renewable Technologies Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 17-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 17-Jul-2025   12:05:00
End date and time of board meeting 17-Jul-2025   13:53:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 6031858000
Other income 48296000
Total income 6080154000
2 Expenses
(a) Cost of materials consumed 4700247000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 93480000
(e) Finance costs 35622000
(f) Depreciation, depletion and amortisation expense 22346000
(f) Other Expenses
1 Other Expenses 62715000 62715000
Total other expenses 62715000
Total expenses 4914410000
3 Total profit before exceptional items and tax 1165744000
4 Exceptional items 0
5 Total profit before tax 1165744000
6 Tax expense
7 Current tax 287709000
8 Deferred tax 14141000
9 Total tax expenses 301850000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 863894000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 863894000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 863894000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 864440000
Total profit or loss, attributable to non-controlling interests -546000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 208493000
Face value of equity share capital 2
27 Details of debt securities
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 8.29
Diluted earnings (loss) per share from continuing operations 8.27
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.29
Diluted earnings (loss) per share from continuing and discontinued operations 8.27
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results



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


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 EPC Contracts 5943987000 5943987000
2 Power Sale 87871000 87871000
Total Segment Revenue 6031858000
Less: Inter segment revenue 0 0
Revenue from operations 6031858000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC Contracts 1087646000 1087646000
2 Power Sale 65424000 65424000
Total Profit before tax 1153070000
i. Finance cost 35622000 35622000
ii. Other Unallocable Expenditure net off Unallocable income -48296000 -48296000
Profit before tax 1165744000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC Contracts 8590602000 8590602000
2 Power Sale 2889099000 2889099000
Total Segment Asset 11479701000 11479701000
Un-allocable Assets 939593000 939593000
Net Segment Asset 12419294000 12419294000
4 Segment Liabilities
Segment Liabilities
1 EPC Contracts 6130188000 6130188000
2 Power Sale 461257000 461257000
Total Segment Liabilities 6591445000 6591445000
Un-allocable Liabilities 413493000 413493000
Net Segment Liabilities 7004938000 7004938000
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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
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
5 Total Other comprehensive income