Integrated Filing — IndAS



General information about company
Scrip Code 544390
NSE Symbol ENRIN
MSEI Symbol NOTLISTED
ISIN INE1NPP01017
Name of company SIEMENS ENERGY INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Oct-2024
Date of end of financial year 30-Sep-2025
Date of board meeting when results were approved 04-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 04-Aug-2025   15:22:00
End date and time of board meeting 04-Aug-2025   17:28:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
N.A.



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 01-Oct-2024
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 17846000000 51810000000
Other income 525000000 685000000
Total income 18371000000 52495000000
2 Expenses
(a) Cost of materials consumed 4712000000 11912000000
(b) Purchases of stock-in-trade 829000000 3289000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -146000000 669000000
(d) Employee benefit expense 2417000000 6780000000
(e) Finance costs 142000000 219000000
(f) Depreciation, depletion and amortisation expense 266000000 716000000
(f) Other Expenses
1 Project bought outs and other direct costs 5005000000 12715000000
2 Other expenses, net 1626000000 6104000000
Total other expenses 6631000000 18819000000
Total expenses 14851000000 42404000000
3 Total profit before exceptional items and tax 3520000000 10091000000
4 Exceptional items 0 0
5 Total profit before tax 3520000000 10091000000
6 Tax expense
7 Current tax 986000000 2914000000
8 Deferred tax -93000000 -228000000
9 Total tax expenses 893000000 2686000000
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 2627000000 7405000000
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 2627000000 7405000000
17 Other comprehensive income net of taxes -486000000 -298000000
18 Total Comprehensive Income for the period 2141000000 7107000000
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 712000000 712000000
Face value of equity share capital 2 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 7.38 20.8
Diluted earnings (loss) per share from continuing operations 7.38 20.8
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 7.38 20.8
Diluted earnings (loss) per share from continuing and discontinued operations 7.38 20.8
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The Scheme of Arrangement between the Company and Siemens Limited and their respective shareholders and creditors, was approved by the Board of Directors of the Company and Siemens Limited on 14 May 2024, at their respective meetings, providing for the demerger of Siemens Limited’s Energy Business to the Company in compliance with Sections 230 to 232 and other applicable provisions of the Companies Act, 2013. nDuring the quarter ended 31 March 2025, the Scheme has been approved by the Hon’ble National Company Law Tribunal, Mumbai Bench vide its Order dated 25 March 2025. The Scheme was made effective on 25 March 2025; in terms of the Scheme, the Appointed Date of the Scheme is 01 March 2025. nThe corresponding figures of the Company for the period ended 30 June 2024 and 30 September 2024 included in the Unaudited statement of financial results defined as Corresponding financial information, have neither been subject to limited review nor have been audited. nCorresponding financial information has been prepared after giving the effect of the Scheme, which requires the accounting treatment to be carried out as prescribed under applicable accounting standards as common control transactions in accordance with the requirements of Appendix C to Ind AS 103, Business Combinations. nAs the Company and Siemens Limited were under common control from the date of incorporation i.e. 07 February 2024, the corresponding financial information has been disclosed considering financial information pertaining to Siemens Limited's Energy Business. The reserves transferred from Siemens Limited to the Company are recorded and disclosed in the same form as it was disclosed in the financial statements of Siemens Limited. n2 On 25 March 2025, the Board of Directors of the Company and Siemens Limited, took on record the sanction of the Scheme by the NCLT and mutually fixed the record date as 07 April 2025 for the purpose of determining the shareholders of Siemens Limited who shall be entitled to receive the equity shares of the Company. n3 In terms of the Scheme and in consideration thereof, the Company had to issue and allot equity shares on a proportionate basis to the shareholders of Siemens Limited whose names were recorded in the register of members and records of the depository as shareholders of Siemens Limited as on the record date i.e. 07 April 2025, in the ratio of 1 fully paid-up equity share of the Company having face value of Rs. 2 each for every 1 fully paid-up equity share of Rs. 2 each held in Siemens Limited, which has been disclosed as shares pending issuance with a corresponding debit to capital reserve in the Unaudited statement of financial results. n4 During the quarter ended 31 March 2025 and nine months ended 30 June 2025, pursuant to the Scheme and applicable laws of India, stamp duty, transfer fees and other registration charges are payable by the Company on the transfer of the title of immovable properties or leasehold land from Siemens Limited to the Company. Accordingly, the Company had recorded a provision of Rs. 546 million towards these expenses. n5 On 14 April 2025, the Company has allotted 356,120,505 equity shares having face value of Rs. 2 each to the shareholders of Siemens Limited as on the record date, pursuant to the Scheme. Further, upon the aforesaid allotment of equity shares by the Company, the entire pre-Scheme paid-up share capital of the Company of Rs.100,000 consisting of 50,000 equity shares having face value of Rs. 2 each held by Siemens Limited stands cancelled and reduced, without any consideration, as an integral part of the Scheme. n6 The equity shares of the Company were listed on BSE Limited and the National Stock Exchange of India Limited on 19 June 2025. n7 The above Unaudited statement of financial results were reviewed and approved by the Audit Committee and Board of Directors at their respective meetings held on 04 August 2025.



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 01-Oct-2024
Date of end of reporting period 30-Jun-2025 30-Jun-2025
Whether accounts are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Power Transmission 9764000000 28296000000
2 Power Generation 8082000000 23514000000
Total Segment Revenue 17846000000 51810000000
Less: Inter segment revenue 0 0
Revenue from operations 17846000000 51810000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power Transmission 1825000000 5578000000
2 Power Generation 1312000000 4047000000
Total Profit before tax 3137000000 9625000000
i. Finance cost 142000000 142000000
ii. Other Unallocable Expenditure net off Unallocable income -525000000 -525000000
Profit before tax 3520000000 10091000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power Transmission 31572000000 31572000000
2 Power Generation 19553000000 19553000000
Total Segment Asset 51125000000 51125000000
Un-allocable Assets 33137000000 33137000000
Net Segment Asset 84262000000 84262000000
4 Segment Liabilities
Segment Liabilities
1 Power Transmission 21860000000 21860000000
2 Power Generation 21072000000 21072000000
Total Segment Liabilities 42932000000 42932000000
Un-allocable Liabilities 643000000 643000000
Net Segment Liabilities 43575000000 43575000000
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 01-Oct-2024
B Date of end of reporting period 30-Jun-2025 30-Jun-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains / (losses) on defined benefit plans, net -38000000 -119000000
Total Amount of items that will not be reclassified to profit and loss -38000000 -119000000
2 Income tax relating to items that will not be reclassified to profit or loss -10000000 -30000000
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes on derivatives designated as cash flow hedge, net -612000000 -279000000
Total Amount of items that will be reclassified to profit and loss -612000000 -279000000
4 Income tax relating to items that will be reclassified to profit or loss -154000000 -70000000
5 Total Other comprehensive income -486000000 -298000000