Integrated Filing — IndAS



General information about company

Scrip Code 517498
NSE Symbol WEBELSOLAR
MSEI Symbol NOTLISTED
ISIN INE855C01023
Name of company WEBSOL ENERGY SYSTEM LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Manufacturing of Solar Cell and Solar Modules
Start date and time of board meeting 10-08-2026   13:45:00
End date and time of board meeting 10-08-2026   16:30:00
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? Yes
No. of times funds raised during the quarter 1
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 01-04-2026
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 37,260.00 37,260.00
Other income 438.00 438.00
Total income 37,698.00 37,698.00
2 Expenses
(a) Cost of materials consumed 19,639.00 19,639.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,465.00) (1,465.00)
(d) Employee benefit expense 1,119.00 1,119.00
(e) Finance costs 417.00 417.00
(f) Depreciation, depletion and amortisation expense 2,182.00 2,182.00
(f) Other Expenses
1 Other Expenses 5,409.00 5,409.00
Total other expenses 5,409.00 5,409.00
Total expenses 27,301.00 27,301.00
3 Total profit before exceptional items and tax 10,397.00 10,397.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 10,397.00 10,397.00
6 Tax expense
7 Current tax 2,539.00 2,539.00
8 Deferred tax 79.00 79.00
9 Total tax expenses 2,618.00 2,618.00
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 7,779.00 7,779.00
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 7,779.00 7,779.00
17 Other comprehensive income net of taxes (1.00) (1.00)
18 Total Comprehensive Income for the period 7,778.00 7,778.00
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 4,342.00 4,342.00
Face value of equity share capital 1 1
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 1.79 1.79
Diluted earnings (loss) per share from continuing operations 1.79 1.79
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 1.79 1.79
Diluted earnings (loss) per share from continuing and discontinued operations 1.79 1.79
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above unaudited standalone financial results of Websol Energy System Limited (the Company”) have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 (the Act), read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. The above unaudited standalone financial results of the Company are reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 10th August, 2026. The statutory auditors have carried out limited review of the above said results. There is no qualification in the auditor's report on this statement of financial results for the quarter ended 30th June, 2026. 3. The figures of the last quarter are the balancing figures between the audited figures in respect of the full financial year up to 31st March, 2026 and the unaudited published year to date figures up to the 31st December, 2025 being the date of the end of the third quarter of the financial year which were subject to limited review. 4. The Company's business activity primarily falls within a single business segment i.e. manufacturing of Solar photovoltaic cells and modules, in term of Ind AS 108 on operating segment. 5. The Company wishes to inform that subsequent to the quarter ended 30th June, 2026, it has repaid the outstanding term loan availed from Indian Renewable Energy Development Agency Limited (IREDA) on 4th August, 2026. The repayment has been made from the Company's internal accruals. Consequent upon the repayment, the outstanding liability towards the said loan stands fully discharged. 6. During the previous year ended 31st March, 2026, the Company incorporated Websol Renewables Private Limited as a wholly owned subsidiary in India which has not commenced its operations. Further, as on 30th June, 2026, the Company does not have any associate or joint venture. 7. These Financial Results will be made available on Company's website viz., www.websolenergy.com and website of the BSE and the NSE.



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 01-04-2026
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)
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 01-04-2026 01-04-2026
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 Remeasurement of defined benefit plan (1.00) (1.00)
2 Income tax relating to above item 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss (1.00)
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 (1.00) (1.00)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 13-03-2026
Amount Raised 4,809.00
Report filed for Quarter ended 30-06-2026
Monitoring Agency Not Applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Debt Repayment NA 600.00 0.00 600.00 0.00
2 Expansion of Renewable Energy Project NA 4,210.00 0.00 3,923.00 0.00
3 General Corporate Purpose NA 1,603.00 0.00 1,603.00 0.00


Signatory Details

Name of signatory Amrit Daga
Designation of person Chief Financial Officer
Place Kolkata
Date 10-08-2026