Integrated Filing — IndAS



General information about company

Scrip Code 544390
NSE Symbol ENRIN
MSEI Symbol NOTLISTED
ISIN INE1NPP01017
Name of company SIEMENS ENERGY INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-10-2025
Date of end of financial year 30-09-2026
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 Standalone
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 06-08-2026   17:30:00
End date and time of board meeting 06-08-2026   20:09:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 01-04-2026 01-10-2025
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,48,560.00 6,79,060.00
Other income 5,730.00 15,250.00
Total income 2,54,290.00 6,94,310.00
2 Expenses
(a) Cost of materials consumed 41,820.00 1,14,860.00
(b) Purchases of stock-in-trade 3,640.00 23,530.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,970.00) (12,370.00)
(d) Employee benefit expense 27,930.00 79,070.00
(e) Finance costs 920.00 2,390.00
(f) Depreciation, depletion and amortisation expense 4,040.00 10,740.00
(f) Other Expenses
1 Project costs and other direct costs 94,940.00 2,59,730.00
2 Other expenses 25,630.00 59,760.00
Total other expenses 1,20,570.00 3,19,490.00
Total expenses 1,94,950.00 5,37,710.00
3 Total profit before exceptional items and tax 59,340.00 1,56,600.00
4 Exceptional items 0.00 (5,190.00)
5 Total profit before tax 59,340.00 1,51,410.00
6 Tax expense
7 Current tax 16,220.00 39,400.00
8 Deferred tax (970.00) (830.00)
9 Total tax expenses 15,250.00 38,570.00
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 44,090.00 1,12,840.00
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 44,090.00 1,12,840.00
17 Other comprehensive income net of taxes 4,190.00 (7,290.00)
18 Total Comprehensive Income for the period 48,280.00 1,05,550.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 7,120.00 7,120.00
Face value of equity share capital 2 2
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 12.38 31.7
Diluted earnings (loss) per share from continuing operations 12.38 31.7
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 12.38 31.7
Diluted earnings (loss) per share from continuing and discontinued operations 12.38 31.7
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) 1 The Scheme of Arrangement between the Company and Siemens Limited and their respective shareholders and creditors, was approved by the Board of Directors of the Company and Siemens Limited on 14 May 2024, at their respective meetings, providing for the demerger of Siemens Limited’s Energy Business to the Company in compliance with Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (the Scheme). During the quarter ended 31 March 2025, the Scheme has been approved by the Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”) vide its Order dated 25 March 2025. The Scheme was made effective on 25 March 2025; in terms of the Scheme, the Appointed Date of the Scheme is 01 March 2025. 2 On 25 March 2025, the Board of Directors of the Company and Siemens Limited, took on record the sanction of the Scheme by the NCLT and mutually fixed the record date as 07 April 2025 for the purpose of determining the shareholders of Siemens Limited who shall be entitled to receive the equity shares of the Company. 3 During the nine months ended 30 June 2025 and year ended 30 September 2025, pursuant to the Scheme and applicable laws of India, stamp duty, transfer fees and other registration charges are payable by the Company on the transfer of the title of immovable properties / leasehold land from Siemens Limited to the Company. Accordingly, the Company had recorded a provision of Rs. 546 million towards these expenses. 4 On 14 April 2025, the Company has allotted 356,120,505 equity shares having face value of Rs. 2 (Rupees Two) each to the shareholders of Siemens Limited as on the record date, pursuant to the Scheme. Further, upon the aforesaid allotment of equity shares by the Company, the entire pre-Scheme paid-up share capital of the Company of Rs.100,000 consisting of 50,000 equity shares having face value of Rs. 2 (Rupees Two) each held by Siemens Limited stands cancelled and reduced, without any consideration, as an integral part of the Scheme. 5 The equity shares of the Company were listed on BSE Limited and the National Stock Exchange of India Limited on 19 June 2025. 6 On 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes- the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020- consolidating 29 existing labour laws, collectively referred to as the 'New Labour Codes'. In accordance with Ind AS 19 ‘Employee Benefits’, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The implementation of new Labour Codes has resulted in an incremental impact of Rs. 353 million and Rs. 166 million on the provision for gratuity and compensated absences, respectively, which is due to the changes in the wage definition. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under “Exceptional Items” in the Statement of Unaudited Financial Results for the quarter and nine months ended 30 June 2026. The Company continues to monitor the finalization of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 7 The above Unaudited Financial Results were reviewed and approved by the Audit Committee and Board of Directors at their meetings held on 06 August 2026. The Statutory auditors have digitally signed this Statement of Unaudited Financial Results for identification purposes and it should be read in conjuction with their review report dated 06 August 2026.



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 01-04-2026 01-10-2025
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Power Transmission 1,38,630.00 3,78,920.00
2 Power Generation 1,09,930.00 3,00,140.00
Total Segment Revenue 2,48,560.00 6,79,060.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,48,560.00 6,79,060.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power Transmission 29,980.00 78,740.00
2 Power Generation 24,550.00 65,000.00
Total Profit before tax 54,530.00 1,43,740.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 54,530.00 1,43,740.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power Transmission 4,31,890.00 4,31,890.00
2 Power Generation 2,36,150.00 2,36,150.00
Total Segment Asset 6,68,040.00 6,68,040.00
Un-allocable Assets 4,17,370.00 4,17,370.00
Net Segment Asset 10,85,410.00 10,85,410.00
4 Segment Liabilities
Segment Liabilities
1 Power Transmission 3,11,470.00 3,11,470.00
2 Power Generation 2,37,920.00 2,37,920.00
Total Segment Liabilities 5,49,390.00 5,49,390.00
Un-allocable Liabilities 6,960.00 6,960.00
Net Segment Liabilities 5,56,350.00 5,56,350.00
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 01-04-2026 01-10-2025
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains / (losses) on defined benefit plans, net (1,600.00) (1,540.00)
Total Amount of items that will not be reclassified to profit and loss (1,600.00) (1,540.00)
2 Income tax relating to items that will not be reclassified to profit or loss (410.00) (390.00)
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes on derivatives designated as cash flow hedge, net 7,190.00 (8,200.00)
Total Amount of items that will be reclassified to profit and loss 7,190.00 (8,200.00)
4 Income tax relating to items that will be reclassified to profit or loss 1,810.00 (2,060.00)
5 Total Other comprehensive income 4,190.00 (7,290.00)