Integrated Filing — IndAS



General information about company

Scrip Code 544283
NSE Symbol ACMESOLAR
MSEI Symbol NOTLISTED
ISIN INE622W01025
Name of company ACME Solar Holdings 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 07-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Sale of Electricity through Renewable Projects
Start date and time of board meeting 07-05-2026   23:09:00
End date and time of board meeting 07-05-2026   23:35:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 54,785.40 2,02,337.90
Other income 15,705.80 48,370.10
Total income 70,491.20 2,50,708.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,488.50 6,196.90
(e) Finance costs 33,747.80 1,12,298.80
(f) Depreciation, depletion and amortisation expense 12,279.30 46,790.20
(f) Other Expenses
1 Other expenses 5,413.30 18,007.40
Total other expenses 5,413.30 18,007.40
Total expenses 52,928.90 1,83,293.30
3 Total profit before exceptional items and tax 17,562.30 67,414.70
4 Exceptional items 1,433.90 267.70
5 Total profit before tax 18,996.20 67,682.40
6 Tax expense
7 Current tax 12,552.90 16,850.60
8 Deferred tax (7,387.30) 1,043.30
9 Total tax expenses 5,165.60 17,893.90
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 13,830.60 49,788.50
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 13,830.60 49,788.50
17 Other comprehensive income net of taxes 56.80 53.10
18 Total Comprehensive Income for the period 13,887.40 49,841.60
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 13,931.70 49,891.50
Total profit or loss, attributable to non-controlling interests (101.10) (103.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 56.80 53.10
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 12,107.80 12,107.80
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 4,94,040.40
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.3 8.24
Diluted earnings (loss) per share from continuing operations 2.27 8.16
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 2.3 8.24
Diluted earnings (loss) per share from continuing and discontinued operations 2.27 8.16
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 14,66,382.80
Capital work-in-progress 4,35,766.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1,06,780.50
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 27,500.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Fixed deposits with banks having maturity beyond 12 months 26,422.40
2 Recoverable from customer 2,852.00
3 Security deposits 2,338.90
Total of other non-current financial assets 31,613.30
Total non-current financial assets 59,113.30
Deferred tax assets (net) 39,497.20
Other non-current assets
1 Capital advances 40,926.20
2 Prepaid expenses 280.40
3 Deposits under protest with government authorities 4,084.80
4 Non-current tax assets (net) 2,625.90
Total of other non-current assets 47,917.30
Total non-current assets 21,55,457.10
2 Current assets
Inventories 1,737.30
Current financial asset
Current investments 0.00
Trade receivables, current 33,294.70
Cash and cash equivalents 2,23,094.30
Bank balance other than cash and cash equivalents 3,92,714.80
Loans, current 0.00
Other current financial assets
Total of other current financial assets 14,509.30
Total current financial assets 6,63,613.10
Current tax assets (net) 0.00
Other current assets
1 Advance to vendors 1,340.60
2 Deposits with government authorities 18,692.10
3 Ancillary cost of borrowing* 10,462.10
4 Advance to employees 7.80
5 Prepaid expenses 1,763.20
Total of other current assets 32,265.80
Total current assets 6,97,616.20
3 Non-current assets classified as held for sale 957.60
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 28,54,030.90
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 12,107.80
Other equity 4,94,040.40
Total equity attributable to owners of parent 5,06,148.20
Non controlling interest (131.40)
Total equity 5,06,016.80
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 16,73,987.60
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 84,494.50
2 Deferred duty liability 24,831.50
Total of other non-current financial liabilities 1,09,326.00
Total non-current financial liabilities 17,83,313.60
Provisions, non-current 1,445.80
Deferred tax liabilities (net) 43,888.60
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Deferred revenue 1,97,350.20
Total of other non-current liabilities 1,97,350.20
Total non-current liabilities 20,25,998.20
Current liabilities
Current financial liabilities
Borrowings, current 2,24,817.30
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 411.50
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,115.50
Total Trade payable 1,527.00
Other current financial liabilities
1 Lease liabilities 6,330.00
2 Interest accrued on borrowing 2,749.50
3 Interest accrued on non convertible debenture 1,020.90
4 Capital creditors 52,707.90
5 Employee related liabilities 198.80
6 Other financial liabilities 11,346.40
Total of other current financial liabilities 74,353.50
Total current financial liabilities 3,00,697.80
Other current liabilities 16,375.30
1 Advance from customers 60.00
2 Statutory dues payable 6,175.00
3 Deferred revenue 10,140.30
Total of other current liabilities 16,375.30
Provisions, current 171.90
Current tax liabilities (Net) 4,770.90
Deferred government grants, Current 0.00
Total current liabilities 3,22,015.90
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 23,48,014.10
Total equity and liabilites 28,54,030.90
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 (a) Re-measurement gain/(loss) on defined benefit plans 75.90 70.90
2 (b) Income tax effect (19.10) (17.80)
Total Amount of items that will not be reclassified to profit and loss 56.80 53.10
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 56.80 53.10



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 67,682.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,12,298.80
Adjustments for decrease (increase) in inventories (1,344.60)
Adjustments for decrease (increase) in trade receivables, current 4,787.20
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (37,690.10)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 7,234.10
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (21,004.90)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 115.20
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 46,790.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 567.40
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (11,090.30)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 59.30
Adjustments for dividend income 0.00
Adjustments for interest income 25,558.20
Adjustments for share-based payments 914.50
Adjustments for fair value losses (gains) (5,188.10)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (5,497.00)
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 65,393.50
Net cash flows from (used in) operations 1,33,075.90
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,216.80
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,24,859.10
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 1,858.80
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 204.10
Purchase of property, plant and equipment 5,32,120.40
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 18,743.50
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 26,659.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,47,083.40)
Net cash flows from (used in) investing activities (7,31,738.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 6.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 12,59,409.60
Repayments of borrowings 2,74,766.20
Payments of lease liabilities 0.00
Dividends paid 2,421.00
Interest paid 1,49,729.30
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,30,953.20)
Net cash flows from (used in) financing activities 7,01,545.90
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 94,667.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 94,667.00
Cash and cash equivalents cash flow statement at beginning of period 1,28,427.30
Cash and cash equivalents cash flow statement at end of period 2,23,094.30