Integrated Filing — IndAS



General information about company
Scrip Code 542323
NSE Symbol KPIGREEN
MSEI Symbol NOTLISTED
ISIN INE542W01025
Name of company KPI Green Energy 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 05-Aug-2025   08:45:00
End date and time of board meeting 05-Aug-2025   09:16:00
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 6029429000
Other income 111760000
Total income 6141189000
2 Expenses
(a) Cost of materials consumed 3209547000
(b) Purchases of stock-in-trade 30952000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 63500000
(d) Employee benefit expense 142736000
(e) Finance costs 381979000
(f) Depreciation, depletion and amortisation expense 295019000
(f) Other Expenses
1 Other Expenses 521995000 521995000
Total other expenses 521995000
Total expenses 4645728000
3 Total profit before exceptional items and tax 1495461000
4 Exceptional items -3491000
5 Total profit before tax 1491970000
6 Tax expense
7 Current tax 156494000
8 Deferred tax 222309000
9 Total tax expenses 378803000
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 1113167000
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 1113167000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 1113167000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1039487000
Total profit or loss, attributable to non-controlling interests 73680000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1039487000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 73680000
21 Details of equity share capital
Paid-up equity share capital 986705000
Face value of equity share capital 5
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 5.28
Diluted earnings (loss) per share from continuing operations 5.25
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 5.28
Diluted earnings (loss) per share from continuing and discontinued operations 5.25
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


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 Revenue from Sales of Power & Solar Power Plant 6026335000 6026335000
2 Revenue from Sales of Plot 3094000 3094000
Total Segment Revenue 6029429000
Less: Inter segment revenue 0 0
Revenue from operations 6029429000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Revenue from Sales of Power & Solar Power Plant 1842996000 1842996000
2 Revenue from Sales of Plot 562000 562000
Total Profit before tax 1843558000
i. Finance cost 27553000 27553000
ii. Other Unallocable Expenditure net off Unallocable income 324035000 324035000
Profit before tax 1491970000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Revenue from Sales of Power & Solar Power Plant 46400961000 46400961000
2 Revenue from Sales of Plot 46626000 46626000
Total Segment Asset 46447587000 46447587000
Un-allocable Assets 4290856000 4290856000
Net Segment Asset 50738443000 50738443000
4 Segment Liabilities
Segment Liabilities
1 Revenue from Sales of Power & Solar Power Plant 23212797000 23212797000
2 Revenue from Sales of Plot 38309000 38309000
Total Segment Liabilities 23251106000 23251106000
Un-allocable Liabilities 127583000 127583000
Net Segment Liabilities 23378689000 23378689000
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 0
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 0
5 Total Other comprehensive income 0