Integrated Filing — IndAS
General information about company
| Scrip Code |
539254 |
| NSE Symbol |
ADANIENSOL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE931S01010 |
| Name of company |
ADANI ENERGY SOLUTIONS 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 |
22-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-01-2026 |
| 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 |
22-01-2026 13:45:00 |
| End date and time of board meeting |
22-01-2026 15:10:00 |
| 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
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 |
6,72,965.00 |
20,14,476.00 |
|
Other income |
21,479.00 |
59,232.00 |
|
Total income |
6,94,444.00 |
20,73,708.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,50,794.00 |
4,83,212.00 |
| (b) |
Purchases of stock-in-trade |
23,069.00 |
61,220.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
31,751.00 |
78,500.00 |
| (e) |
Finance costs |
91,295.00 |
2,67,864.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
49,619.00 |
1,47,042.00 |
| (f) |
Other Expenses |
| 1 |
Construction Expenses relating to Service Concession Arrangements |
1,64,555.00 |
5,01,218.00 |
| 2 |
Other Expenses |
69,222.00 |
1,96,387.00 |
|
Total other expenses |
2,33,777.00 |
6,97,605.00 |
|
Total expenses |
5,80,305.00 |
17,35,443.00 |
| 3 |
Total profit before exceptional items and tax |
1,14,139.00 |
3,38,265.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,14,139.00 |
3,38,265.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
7,255.00 |
23,972.00 |
| 8 |
Deferred tax |
15,445.00 |
29,495.00 |
| 9 |
Total tax expenses |
22,700.00 |
53,467.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
(34,033.00) |
(1,17,788.00) |
| 11 |
Net Profit Loss for the period from
continuing operations |
57,406.00 |
1,67,010.00 |
| 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 |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
57,406.00 |
1,67,010.00 |
| 17 |
Other comprehensive income net of taxes |
17,217.00 |
46,568.00 |
| 18 |
Total Comprehensive Income for the period |
74,623.00 |
2,13,578.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
55,231.00 |
1,59,876.00 |
|
Total profit or loss, attributable to non-controlling interests |
2,175.00 |
7,134.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
72,634.00 |
2,04,055.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,989.00 |
9,523.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,20,128.00 |
1,20,128.00 |
|
Face value of equity share capital |
10 |
95.23 |
| 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 |
6.34 |
19.41 |
|
Diluted earnings (loss) per share from continuing operations |
6.34 |
19.41 |
| 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 |
6.34 |
19.41 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
6.34 |
19.41 |
| 24 |
Debt equity ratio |
1.8900 |
1.8900 |
| 25 |
Debt service coverage ratio |
1.9100 |
1.8500 |
| 26 |
Interest service coverage ratio |
1.8800 |
1.8200 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
Transmission |
2,42,636.00 |
6,98,651.00 |
| 2 |
Distribution |
3,10,362.00 |
9,58,137.00 |
| 3 |
Smart Meter |
23,513.00 |
52,877.00 |
| 4 |
Trading |
25,464.00 |
66,496.00 |
| 5 |
Other |
13,698.00 |
31,318.00 |
|
Total Segment Revenue |
6,15,673.00 |
18,07,479.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
6,15,673.00 |
18,07,479.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Transmission |
98,566.00 |
2,95,861.00 |
| 2 |
Distribution |
28,436.00 |
84,800.00 |
| 3 |
Smart Meter |
11,050.00 |
23,045.00 |
| 4 |
Trading |
2,298.00 |
5,144.00 |
| 5 |
Other |
3,438.00 |
5,533.00 |
|
Total Profit before tax |
1,43,788.00 |
4,14,383.00 |
|
i. Finance cost |
91,295.00 |
2,67,864.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(21,479.00) |
(59,232.00) |
|
Profit before tax |
73,972.00 |
2,05,751.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Transmission |
46,04,353.00 |
46,04,353.00 |
| 2 |
Distribution |
20,41,044.00 |
20,41,044.00 |
| 3 |
Smart Meter |
5,45,110.00 |
5,45,110.00 |
| 4 |
Trading |
2,00,409.00 |
2,00,409.00 |
| 5 |
Other |
16,736.00 |
16,736.00 |
|
Total Segment Asset |
74,07,652.00 |
74,07,652.00 |
|
Un-allocable Assets |
12,79,994.00 |
12,79,994.00 |
|
Net Segment Asset |
86,87,646.00 |
86,87,646.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Transmission |
2,81,891.00 |
2,81,891.00 |
| 2 |
Distribution |
4,91,308.00 |
4,91,308.00 |
| 3 |
Smart Meter |
2,00,262.00 |
2,00,262.00 |
| 4 |
Trading |
1,74,003.00 |
1,74,003.00 |
| 5 |
Other |
24,457.00 |
24,457.00 |
|
Total Segment Liabilities |
11,71,921.00 |
11,71,921.00 |
|
Un-allocable Liabilities |
50,28,709.00 |
50,28,709.00 |
|
Net Segment Liabilities |
62,00,630.00 |
62,00,630.00 |
|
Disclosure of notes on segments |
|
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 |
|
| 1 |
Remeasurement Gain / (loss) of Defined Benefit plan |
736.00 |
(10.00) |
| 2 |
Movement in regulatory deferral balance |
(703.00) |
93.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
33.00 |
83.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
15.00 |
17.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Effective portion of gain / (loss) on designated portion of hedging instruments in a cash flow hedge |
21,723.00 |
60,861.00 |
|
Total Amount of items that will be reclassified to profit and loss |
21,723.00 |
60,861.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
4,524.00 |
14,359.00 |
| 5 |
Total Other comprehensive income |
17,217.00 |
46,568.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| 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 |
M/s. Walker Chandiok & Co LLP |
Yes |
31-05-2028 |