Integrated Filing — IndAS



General information about company

Scrip Code 544277
NSE Symbol WAAREEENER
MSEI Symbol NOTLISTED
ISIN INE377N01017
Name of company Waaree Energies 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 28-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 28-Jul-2025   14:30:00
End date and time of board meeting 28-Jul-2025   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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-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 44258300000
Other income 1713500000
Total income 45971800000
2 Expenses
(a) Cost of materials consumed 29624300000
(b) Purchases of stock-in-trade 6140200000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -7600700000
(d) Employee benefit expense 1352800000
(e) Finance costs 432500000
(f) Depreciation, depletion and amortisation expense 1820600000
(f) Other Expenses
1 Other manufacturing and engineering, procurement and construction (EPC) project expenses 1852700000 1852700000
2 Sales, administration and other expenses 2915800000 2915800000
Total other expenses 4768500000
Total expenses 36538200000
3 Total profit before exceptional items and tax 9433600000
4 Exceptional items 0
5 Total profit before tax 9433600000
6 Tax expense
7 Current tax 2164400000
8 Deferred tax -459700000
9 Total tax expenses 1704700000
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 7728900000
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 7728900000
17 Other comprehensive income net of taxes -119000000
18 Total Comprehensive Income for the period 7609900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7452000000
Total profit or loss, attributable to non-controlling interests 276900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7333000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 276900000
21 Details of equity share capital
Paid-up equity share capital 2872800000
Face value of equity share capital 10
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 25.94
Diluted earnings (loss) per share from continuing operations 25.84
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 25.94
Diluted earnings (loss) per share from continuing and discontinued operations 25.84
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Due to word limit Constraint, please refer notes in Quick results tab.



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 Solar Photovoltaic Modules 38723500000 38723500000
2 Generation of power 111000000 111000000
3 Engineering, procurement and construction (EPC) contracts 5892700000 5892700000
Total Segment Revenue 44727200000
Less: Inter segment revenue 468900000 468900000
Revenue from operations 44258300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Solar Photovoltaic Modules 7257500000 7257500000
2 Generation of power 78000000 78000000
3 Engineering, procurement and construction (EPC) contracts 927100000 927100000
Total Profit before tax 8262600000
i. Finance cost 432500000 432500000
ii. Other Unallocable Expenditure net off Unallocable income -1603500000 -1603500000
Profit before tax 9433600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Solar Photovoltaic Modules 114225400000 114225400000
2 Generation of power 3127100000 3127100000
3 Engineering, procurement and construction (EPC) contracts 6585000000 6585000000
Total Segment Asset 123937500000 123937500000
Un-allocable Assets 96334800000 96334800000
Net Segment Asset 220272300000 220272300000
4 Segment Liabilities
Segment Liabilities
1 Solar Photovoltaic Modules 104030900000 104030900000
2 Generation of power 272400000 272400000
3 Engineering, procurement and construction (EPC) contracts 6034700000 6034700000
Total Segment Liabilities 110338000000 110338000000
Un-allocable Liabilities 6307800000 6307800000
Net Segment Liabilities 116645800000 116645800000
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
1 Remeasurement gain/(loss) of the net defined benefit liability / asset 3300000 3300000
Total Amount of items that will not be reclassified to profit and loss 3300000
2 Income tax relating to items that will not be reclassified to profit or loss 800000
3 Amount of items that will be reclassified to profit and loss
1 Foreign Currency translation reserve (FCTR) -121500000 -121500000
Total Amount of items that will be reclassified to profit and loss -121500000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -119000000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Unaudited
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 Yes
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 SRBC & CO LLP Yes 28-Feb-2026