| Scrip Code | 544238 |
|---|---|
| NSE Symbol | PREMIERENE |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0BS701011 |
| Name of company | Premier Energies 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 | 15-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-05-2026 |
| 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 | 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 | Manufacturing and selling solar products and related projects activities |
| Start date and time of board meeting | 15-05-2026 14:00:00 |
| End date and time of board meeting | 15-05-2026 15:42:00 |
| 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 |
| 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 | 2,23,030.30 | 7,82,437.40 | |
| Other income | 3,859.80 | 20,153.20 | |
| Total income | 2,26,890.10 | 8,02,590.60 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 89,349.50 | 4,25,875.00 |
| (b) | Purchases of stock-in-trade | 42,995.00 | 74,383.60 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,313.90 | (31,545.50) |
| (d) | Employee benefit expense | 4,452.20 | 15,808.10 |
| (e) | Finance costs | 4,147.60 | 15,817.80 |
| (f) | Depreciation, depletion and amortisation expense | 7,911.70 | 45,249.90 |
| (f) | Other Expenses | ||
| 1 | Contract execution expenses | 1,117.40 | 4,194.90 |
| 2 | Other expenses | 16,318.40 | 55,998.30 |
| Total other expenses | 17,435.80 | 60,193.20 | |
| Total expenses | 1,67,605.70 | 6,05,782.10 | |
| 3 | Total profit before exceptional items and tax | 59,284.40 | 1,96,808.50 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 59,284.40 | 1,96,808.50 |
| 6 | Tax expense | ||
| 7 | Current tax | 12,610.80 | 49,054.80 |
| 8 | Deferred tax | 1,492.40 | (2,703.10) |
| 9 | Total tax expenses | 14,103.20 | 46,351.70 |
| 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 | 45,181.20 | 1,50,456.80 |
| 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 | 502.50 | 512.10 |
| 16 | Total profit (loss) for period | 45,683.70 | 1,50,968.90 |
| 17 | Other comprehensive income net of taxes | (2,348.90) | 339.20 |
| 18 | Total Comprehensive Income for the period | 43,334.80 | 1,51,308.10 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 45,682.50 | 1,50,976.80 | |
| Total profit or loss, attributable to non-controlling interests | 1.20 | (7.90) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 43,333.60 | 1,51,316.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1.20 | (7.90) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 4,529.90 | 4,529.90 | |
| Face value of equity share capital | 1 | 1 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 4,26,241.70 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 10.14 | 33.63 | |
| Diluted earnings (loss) per share from continuing operations | 10.14 | 33.63 | |
| 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 | 10.14 | 33.63 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 10.14 | 33.63 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes are available in outcome of the Board Meeting. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 1,65,262.40 | |
| Capital work-in-progress | 2,14,386.60 | |
| Investment property | 556.10 | |
| Goodwill | 0.60 | |
| Other intangible assets | 0.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 26,382.60 | |
| Non-current financial assets | ||
| Non-current investments | 201.50 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Bank deposits (due to maturity after 12 months from the reporting date)* | 7,435.80 |
| 2 | Earnest money deposit | 451.10 |
| 3 | Retention money | 2,094.30 |
| 4 | Security deposit | 3,542.10 |
| Total of other non-current financial assets | 13,523.30 | |
| Total non-current financial assets | 13,724.80 | |
| Deferred tax assets (net) | 7,863.70 | |
| Other non-current assets | ||
| 1 | Contract assets | 1,186.20 |
| 2 | Capital advances | 34,307.90 |
| 3 | Prepayments | 1,199.80 |
| 4 | Balance with government authorities | 22,945.80 |
| 5 | Right-of-use assets | 8,848.00 |
| 6 | Income tax assets | 910.00 |
| Total of other non-current assets | 69,397.70 | |
| Total non-current assets | 4,97,574.50 | |
| 2 | Current assets | |
| Inventories | 2,03,735.00 | |
| Current financial asset | ||
| Current investments | 40,379.20 | |
| Trade receivables, current | 98,278.30 | |
| Cash and cash equivalents | 1,46,652.20 | |
| Bank balance other than cash and cash equivalents | 62,295.00 | |
| Loans, current | 231.10 | |
| Other current financial assets | ||
| Total of other current financial assets | 7,741.90 | |
| Total current financial assets | 3,55,577.70 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Contract assets | 363.50 |
| 2 | Balance with government authorities | 15,251.80 |
| 3 | Advance to suppliers and service providers | 9,821.30 |
| 4 | Prepayments | 1,859.20 |
| 5 | Other assets | 303.30 |
| Total of other current assets | 27,599.10 | |
| Total current assets | 5,86,911.80 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 10,84,486.30 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 4,529.90 | |
| Other equity | 4,26,241.70 | |
| Total equity attributable to owners of parent | 4,30,771.60 | |
| Non controlling interest | 264.60 | |
| Total equity | 4,31,036.20 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 2,93,194.90 | |
| 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 | 6,507.90 |
| 2 | Other financial liabilities | 1,392.50 |
| Total of other non-current financial liabilities | 7,900.40 | |
| Total non-current financial liabilities | 3,01,095.30 | |
| Provisions, non-current | 26,330.50 | |
| Deferred tax liabilities (net) | 454.60 | |
| Deferred government grants, Non-current | 2,562.30 | |
| Other non-current liabilities | ||
| 1 | Unearned revenue | 2,872.00 |
| Total of other non-current liabilities | 2,872.00 | |
| Total non-current liabilities | 3,33,314.70 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 68,485.80 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,876.90 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,12,620.00 | |
| Total Trade payable | 1,15,496.90 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 2,525.90 |
| 2 | Capital creditors | 27,097.50 |
| 3 | Interest accrued, but not due | 209.80 |
| 4 | Trade deposit | 77.90 |
| 5 | Unclaimed dividend | 6.60 |
| 6 | Other payables | 334.80 |
| Total of other current financial liabilities | 30,252.50 | |
| Total current financial liabilities | 2,14,235.20 | |
| Other current liabilities | 97,504.10 | |
| 1 | Advance from customers | 94,004.80 |
| 2 | Statutory dues | 2,213.70 |
| 3 | Unearned revenue | 1,285.60 |
| Total of other current liabilities | 97,504.10 | |
| Provisions, current | 758.40 | |
| Current tax liabilities (Net) | 7,634.80 | |
| Deferred government grants, Current | 2.90 | |
| Total current liabilities | 3,20,135.40 | |
| 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 | 6,53,450.10 | |
| Total equity and liabilites | 10,84,486.30 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | |||||||
| 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 | Remeasurement of net defined benefit liability | (63.10) | (215.30) |
| 2 | Share of other comprehensive income of associates | 2.90 | 2.90 |
| Total Amount of items that will not be reclassified to profit and loss | (60.20) | (212.40) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (27.30) | (52.70) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Gain/(loss) on fair value of investment carried at fair value through other comprehensive income | 3.90 | (5.80) |
| 2 | Fair value gain arising on hedging Instruments | (3,083.80) | 672.50 |
| Total Amount of items that will be reclassified to profit and loss | (3,079.90) | 666.70 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (763.90) | 167.80 |
| 5 | Total Other comprehensive income | (2,348.90) | 339.20 |
| 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 | 1,96,808.50 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 12,225.10 | |||||
| Adjustments for decrease (increase) in inventories | (71,171.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (20,798.20) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (26,997.10) | |||||
| 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 | 16,228.70 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 31,462.60 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 45,249.90 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 8,901.40 | |||||
| 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 | (3,257.50) | |||||
| Adjustments for dividend income | 16.80 | |||||
| Adjustments for interest income | 7,505.70 | |||||
| Adjustments for share-based payments | 481.40 | |||||
| Adjustments for fair value losses (gains) | (431.40) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (3,892.80) | |||||
| Other adjustments to reconcile profit (loss) | (6,247.20) | |||||
| Other adjustments for non-cash items | (4,119.20) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (29,887.80) | |||||
| Net cash flows from (used in) operations | 1,66,920.70 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 40,815.10 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,26,105.60 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| 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 | 25,105.20 | |||||
| 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 | 113.10 | |||||
| Purchase of property, plant and equipment | 2,99,774.20 | |||||
| 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 | 47.80 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| 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 | 16.80 | |||||
| Interest received | 8,368.50 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 1,00,841.80 | |||||
| Net cash flows from (used in) investing activities | (2,15,587.00) | |||||
| 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 | 0.00 | |||||
| Proceeds from issuing other equity instruments | 806.70 | |||||
| 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 | 2,21,429.00 | |||||
| Repayments of borrowings | 49,096.90 | |||||
| Payments of lease liabilities | 2,512.40 | |||||
| Dividends paid | 3,362.70 | |||||
| Interest paid | 11,660.80 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 272.50 | |||||
| Net cash flows from (used in) financing activities | 1,55,875.40 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 66,394.00 | |||||
| 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 | 66,394.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 80,258.20 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,46,652.20 | |||||
| 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 | Yes | 30-04-2028 | ||
|---|---|---|---|---|---|