Integrated Filing — IndAS
General information about company
| Scrip Code |
533148 |
| NSE Symbol |
JSWENERGY |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE121E01018 |
| Name of company |
JSW 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 |
11-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-05-2026 |
| 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 |
Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
11-05-2026 12:00:00 |
| End date and time of board meeting |
11-05-2026 15:35:00 |
| 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 |
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
4,49,858.00 |
18,90,113.00 |
|
Other income |
35,229.00 |
97,659.00 |
|
Total income |
4,85,087.00 |
19,87,772.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,34,014.00 |
5,58,138.00 |
| (b) |
Purchases of stock-in-trade |
397.00 |
8,571.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
18,439.00 |
72,766.00 |
| (e) |
Finance costs |
1,60,849.00 |
5,81,645.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
80,896.00 |
3,18,527.00 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
72,036.00 |
2,44,197.00 |
|
Total other expenses |
72,036.00 |
2,44,197.00 |
|
Total expenses |
4,66,631.00 |
17,83,844.00 |
| 3 |
Total profit before exceptional items and tax |
18,456.00 |
2,03,928.00 |
| 4 |
Exceptional items |
0.00 |
(6,519.00) |
| 5 |
Total profit before tax |
18,456.00 |
1,97,409.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
9,539.00 |
33,456.00 |
| 8 |
Deferred tax |
(48,112.00) |
(1,11,115.00) |
| 9 |
Total tax expenses |
(38,573.00) |
(77,659.00) |
| 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 |
57,029.00 |
2,75,068.00 |
| 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 |
324.00 |
1,173.00 |
| 16 |
Total profit (loss) for period |
57,353.00 |
2,76,241.00 |
| 17 |
Other comprehensive income net of taxes |
(23,934.00) |
29,926.00 |
| 18 |
Total Comprehensive Income for the period |
33,419.00 |
3,06,167.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
37,157.00 |
2,23,931.00 |
|
Total profit or loss, attributable to non-controlling interests |
20,196.00 |
52,310.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
13,108.00 |
2,53,599.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
20,311.00 |
52,568.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
1,75,618.00 |
1,75,618.00 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
28,99,533.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
2.12 |
12.82 |
|
Diluted earnings (loss) per share from continuing operations |
2.07 |
12.74 |
| 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 |
2.12 |
12.82 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.07 |
12.74 |
| 24 |
Debt equity ratio |
2.4700 |
2.4700 |
| 25 |
Debt service coverage ratio |
0.4900 |
0.8600 |
| 26 |
Interest service coverage ratio |
1.7300 |
2.0400 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
61,80,607.00 |
|
Capital work-in-progress |
17,40,945.00 |
|
Investment property |
0.00 |
|
Goodwill |
65,918.00 |
|
Other intangible assets |
12,05,776.00 |
|
Intangible assets under development |
5,509.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
10,650.00 |
|
Non-current financial assets |
|
|
Non-current investments |
8,00,757.00 |
|
Trade receivables, non-current |
26,674.00 |
|
Loans, non-current |
56,764.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
4,25,399.00 |
|
Total of other non-current financial assets |
4,25,399.00 |
|
Total non-current financial assets |
13,09,594.00 |
|
Deferred tax assets (net) |
37,450.00 |
|
Other non-current assets |
|
| 1 |
Income tax assets (net) |
31,929.00 |
| 2 |
Other non-current assets |
2,89,124.00 |
|
Total of other non-current assets |
3,21,053.00 |
|
Total non-current assets |
1,08,77,502.00 |
| 2 |
Current assets |
|
|
Inventories |
96,058.00 |
|
Current financial asset |
|
|
Current investments |
3,26,486.00 |
|
Trade receivables, current |
2,97,326.00 |
|
Cash and cash equivalents |
4,14,245.00 |
|
Bank balance other than cash and cash equivalents |
1,62,277.00 |
|
Loans, current |
27,170.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
40,249.00 |
|
Total current financial assets |
12,67,753.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
1,76,856.00 |
|
Total of other current assets |
1,76,856.00 |
|
Total current assets |
15,40,667.00 |
| 3 |
Non-current assets classified as held for sale |
|
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
1,24,18,169.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
1,75,618.00 |
|
Other equity |
28,99,533.00 |
|
Total equity attributable to owners of parent |
30,75,151.00 |
|
Non controlling interest |
2,82,585.00 |
|
Total equity |
33,57,736.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
64,87,502.00 |
|
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 |
1,05,043.00 |
| 2 |
Other financial liabilities |
17,737.00 |
|
Total of other non-current financial liabilities |
1,22,780.00 |
|
Total non-current financial liabilities |
66,10,282.00 |
|
Provisions, non-current |
20,496.00 |
|
Deferred tax liabilities (net) |
3,22,927.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
83,726.00 |
|
Total of other non-current liabilities |
83,726.00 |
|
Total non-current liabilities |
70,37,431.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
10,97,112.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
13,901.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,28,430.00 |
|
Total Trade payable |
1,42,331.00 |
|
Other current financial liabilities |
|
| 1 |
Other financial liabilities |
6,64,171.00 |
| 2 |
Lease liabilities |
4,921.00 |
|
Total of other current financial liabilities |
6,69,092.00 |
|
Total current financial liabilities |
19,08,535.00 |
|
Other current liabilities |
96,337.00 |
| 1 |
Other current liabilities |
96,337.00 |
|
Total of other current liabilities |
96,337.00 |
|
Provisions, current |
11,550.00 |
|
Current tax liabilities (Net) |
6,580.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
20,23,002.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
90,60,433.00 |
|
Total equity and liabilites |
1,24,18,169.00 |
|
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 |
Unaudited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Thermal |
3,34,553.00 |
13,21,223.00 |
| 2 |
Renewable |
1,14,151.00 |
5,62,575.00 |
| 3 |
Unallocated |
1,154.00 |
6,315.00 |
|
Total Segment Revenue |
4,49,858.00 |
18,90,113.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
4,49,858.00 |
18,90,113.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Thermal |
1,21,216.00 |
4,36,668.00 |
| 2 |
Renewable |
49,882.00 |
3,05,508.00 |
| 3 |
Unallocated |
(680.00) |
2,032.00 |
|
Total Profit before tax |
1,70,418.00 |
7,44,208.00 |
|
i. Finance cost |
1,60,849.00 |
5,81,645.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(9,211.00) |
(36,019.00) |
|
Profit before tax |
18,780.00 |
1,98,582.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Thermal |
36,09,080.00 |
36,09,080.00 |
| 2 |
Renewable |
72,50,581.00 |
72,50,581.00 |
| 3 |
Unallocated |
15,58,508.00 |
15,58,508.00 |
|
Total Segment Asset |
1,24,18,169.00 |
1,24,18,169.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
1,24,18,169.00 |
1,24,18,169.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Thermal |
33,59,720.00 |
33,59,720.00 |
| 2 |
Renewable |
56,74,101.00 |
56,74,101.00 |
| 3 |
Unallocated |
26,612.00 |
26,612.00 |
|
Total Segment Liabilities |
90,60,433.00 |
90,60,433.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
90,60,433.00 |
90,60,433.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
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 |
Items that will not be reclassified to profit or loss |
(28,916.00) |
43,729.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(28,916.00) |
43,729.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(4,567.00) |
6,130.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
90.00 |
(2,748.00) |
|
Total Amount of items that will be reclassified to profit and loss |
90.00 |
(2,748.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(325.00) |
4,925.00 |
| 5 |
Total Other comprehensive income |
(23,934.00) |
29,926.00 |
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 |
1,97,409.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
5,81,645.00 |
|
Adjustments for decrease (increase) in inventories |
(5,525.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(19,431.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(16,069.00) |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
12,157.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
3,18,527.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
2,198.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
4,947.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
Adjustments for share-based payments |
5,249.00 |
|
Adjustments for fair value losses (gains) |
(3,696.00) |
|
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) |
(20,841.00) |
|
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) |
8,59,161.00 |
|
Net cash flows from (used in)
operations |
10,56,570.00 |
|
Dividends received |
(1,982.00) |
|
Interest paid |
0.00 |
|
Interest received |
(36,166.00) |
|
Income taxes paid (refund) |
28,591.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
9,89,831.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
6,388.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
9,62,253.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
29.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
8,929.00 |
|
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 |
19,901.00 |
|
Purchase of property, plant and equipment |
10,31,047.00 |
|
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 |
7,600.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
320.00 |
|
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 |
1,982.00 |
|
Interest received |
37,304.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(83,175.00) |
|
Net cash flows from (used in)
investing activities |
(20,27,080.00) |
|
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 |
1,12,500.00 |
|
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 |
153.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
20,46,638.00 |
|
Repayments of borrowings |
4,57,860.00 |
|
Payments of lease liabilities |
15,604.00 |
|
Dividends paid |
36,385.00 |
|
Interest paid |
5,95,571.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
7,874.00 |
|
Net cash flows from (used in)
financing activities |
10,61,745.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
24,496.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
1,74,797.00 |
|
Net increase (decrease) in cash
and cash equivalents |
1,99,293.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
5,25,220.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
7,24,513.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| 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 |
Deloitte Haskins and Sells LLP |
Yes |
31-07-2027 |