Integrated Filing — IndAS



General information about company

Scrip Code 504341
NSE Symbol RELTD
MSEI Symbol NOTLISTED
ISIN INE206N01018
Name of company Ravindra Energy Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 15-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 15-01-2026   16:30:00
End date and time of board meeting 15-01-2026   17:55:00
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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 12,717.10 41,014.70
Other income 466.30 1,290.90
Total income 13,183.40 42,305.60
2 Expenses
(a) Cost of materials consumed 7,020.00 21,840.40
(b) Purchases of stock-in-trade 347.60 1,675.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 334.80 1,003.80
(e) Finance costs 1,053.30 2,306.30
(f) Depreciation, depletion and amortisation expense 837.70 1,914.30
(f) Other Expenses
1 Other Expenses 1,785.50 6,754.80
Total other expenses 1,785.50 6,754.80
Total expenses 11,378.90 35,494.90
3 Total profit before exceptional items and tax 1,804.50 6,810.70
4 Exceptional items 0.00 18.80
5 Total profit before tax 1,804.50 6,829.50
6 Tax expense
7 Current tax 85.20 163.60
8 Deferred tax 29.50 (463.90)
9 Total tax expenses 114.70 (300.30)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,689.80 7,129.80
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (225.90) (308.50)
16 Total profit (loss) for period 1,463.90 6,821.30
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 1,463.90 6,821.30
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 17,880.40 17,880.40
Face value of equity share capital 10 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 0.8 3.82
Diluted earnings (loss) per share from continuing operations 0.8 3.82
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 0.8 3.82
Diluted earnings (loss) per share from continuing and discontinued operations 0.8 3.82
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) Notes to Results 1. The above unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 15 2026 2. The unaudited Standalone & Consolidated financial results of the company for the quarter and nine months ended December 31 2025 have been subject to limited reviewed by its statutory auditors 3. The Company has prepared these standalone and consolidated financial results in accordance with Companies Indian Accounting Standard Rules 2015 as amended as prescribed under Section 133 of the Companies Act 2013 the Act read with the relevant rules issued thereunder as amended and the other accounting principles generally accepted in India 4. The format for Standalone and Consolidated results as prescribed in SEBI's circular CIRCFDCMD152015 dated November 30 2015 has been modified to comply with the requirements of SEBI's circular dated July 05 2016 Ind As and Schedule III of the Companies Act 2013 applicable to the companies that are required to comply with Ind AS 5. Details of Secured Redeemable Non- Convertible Debentures NIL 6. Exceptional item for year ended March 2025 includes a. An amount of Rs 145.33 Mn of loan and investment written off on account of voluntary liquidation of the foreign subsidiary Renuka Energy Resource Holdings FZE The Company has received closure certificate dated 21st April 2025 from Government of Sharjah SAIF ZONE confirming the liquidation b. Amount of net profit of Rs.91.54 Mn by sale of equity shares of its subsidiary companies. c. Impairment in investments in LLPs to the extent of Rs.10.84 Mn in Standalone results 7. Exceptional item for nine months ended December 2025 includes: a. Impairment in investments in LLP of Rs.50 Mn in Standalone results. b. Net profit of Rs.1.88 Mn on sale of equity shares of its subsidiary companies. 8. During the previous year, the company has raised funds through preferential issue of 2,43,24,313 number of equity shares at Rs.10 each issued at a premium of Rs.64 per share. The total amount received during the period from preferential issue is Rs.1799.99 million. 9. The Company, in its Nomination & Remuneration Committee of Directors meeting held on 10th January 2025 has approved the grant of 10,67,301 Ten Lakh-Sixty Seven Thousand-Three Hundred One employee stock options to the eligible employees under the ‘Ravindra Energy Employees Stock Option Scheme 2022 REL ESOP Scheme 2022 or Plan to eligible employees with grant date as 15th of January 2025 Further the REL ESOP Scheme 2022 was approved by the Board of Directors on 15th January 2025. Under the scheme, each option upon exercise would be entitled for allotment of one equity share of face value INR 10 each of the Company 25 percentage of the stocks will be vested after 1 year and balance 75 Percentage will be vested after 2 years All the vested options shall be exercised by the eligible employees within 10 years from the date of respective vesting With respect to the scheme, the Company has accounted the required entries with compliance with Ind AS 102 Share based payment. 10. During the period and previous year, the company has received its Share of Profits from its Subsidiary LLPs This income is recognised as and when the right to receive is established. 11. Previous period figures have been regrouped wherever necessary to confirm the current period presentation For Ravindra Energy Limited Place: Belgaum Vidya Murkumbi Date: 15th January 2026 Executive Chairperson DIN 00007588



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Solar 12,351.30 39,263.10
2 Trading 0.003658 1,751.60
Total Segment Revenue 12,717.10 41,014.70
Less: Inter segment revenue 0.00 0.00
Revenue from operations 12,717.10 41,014.70
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Solar 3,051.20 10,263.20
2 Trading (10.00) (491.80)
Total Profit before tax 3,041.20 9,771.40
i. Finance cost 1,053.30 2,306.30
ii. Other Unallocable Expenditure net off Unallocable income 183.40 635.60
Profit before tax 1,804.50 6,829.50
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Solar 1,00,133.20 1,00,133.20
2 Trading 508.20 508.20
Total Segment Asset 1,00,641.40 1,00,641.40
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,00,641.40 1,00,641.40
4 Segment Liabilities
Segment Liabilities
1 Solar 58,012.80 58,012.80
2 Trading 243.40 243.40
Total Segment Liabilities 58,256.20 58,256.20
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 58,256.20 58,256.20
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Notes to Results 1. The above unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 15 2026 2. The unaudited Standalone & Consolidated financial results of the company for the quarter and nine months ended December 31 2025 have been subject to limited reviewed by its statutory auditors 3. The Company has prepared these standalone and consolidated financial results in accordance with Companies Indian Accounting Standard Rules 2015 as amended as prescribed under Section 133 of the Companies Act 2013 the Act read with the relevant rules issued thereunder as amended and the other accounting principles generally accepted in India 4. The format for Standalone and Consolidated results as prescribed in SEBI's circular CIRCFDCMD152015 dated November 30 2015 has been modified to comply with the requirements of SEBI's circular dated July 05 2016 Ind As and Schedule III of the Companies Act 2013 applicable to the companies that are required to comply with Ind AS 5. Details of Secured Redeemable Non- Convertible Debentures NIL 6. Exceptional item for year ended March 2025 includes a. An amount of Rs 145.33 Mn of loan and investment written off on account of voluntary liquidation of the foreign subsidiary Renuka Energy Resource Holdings FZE The Company has received closure certificate dated 21st April 2025 from Government of Sharjah SAIF ZONE confirming the liquidation b. Amount of net profit of Rs.91.54 Mn by sale of equity shares of its subsidiary companies. c. Impairment in investments in LLPs to the extent of Rs.10.84 Mn in Standalone results 7. Exceptional item for nine months ended December 2025 includes: a. Impairment in investments in LLP of Rs.50 Mn in Standalone results. b. Net profit of Rs.1.88 Mn on sale of equity shares of its subsidiary companies. 8. During the previous year, the company has raised funds through preferential issue of 2,43,24,313 number of equity shares at Rs.10 each issued at a premium of Rs.64 per share. The total amount received during the period from preferential issue is Rs.1799.99 million. 9. The Company, in its Nomination & Remuneration Committee of Directors meeting held on 10th January 2025 has approved the grant of 10,67,301 Ten Lakh-Sixty Seven Thousand-Three Hundred One employee stock options to the eligible employees under the ‘Ravindra Energy Employees Stock Option Scheme 2022 REL ESOP Scheme 2022 or Plan to eligible employees with grant date as 15th of January 2025 Further the REL ESOP Scheme 2022 was approved by the Board of Directors on 15th January 2025. Under the scheme, each option upon exercise would be entitled for allotment of one equity share of face value INR 10 each of the Company 25 percentage of the stocks will be vested after 1 year and balance 75 Percentage will be vested after 2 years All the vested options shall be exercised by the eligible employees within 10 years from the date of respective vesting With respect to the scheme, the Company has accounted the required entries with compliance with Ind AS 102 Share based payment. 10. During the period and previous year, the company has received its Share of Profits from its Subsidiary LLPs This income is recognised as and when the right to receive is established. 11. Previous period figures have been regrouped wherever necessary to confirm the current period presentation For Ravindra Energy Limited Place: Belgaum Vidya Murkumbi Date: 15th January 2026 Executive Chairperson DIN 00007588



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
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 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.00 0.00