Integrated Filing — IndAS



General information about company

Scrip Code 532788
NSE Symbol XLENERGY
MSEI Symbol NOTLISTED
ISIN INE183H01011
Name of company XL ENERGY 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 12-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-08-2026
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 -
Start date and time of board meeting 12-08-2026   16:00:00
End date and time of board meeting 12-08-2026   17:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification
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 01-04-2026
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 2,642.27 2,642.27
Other income 0.32 0.32
Total income 2,642.59 2,642.59
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 2,282.43 2,282.43
(d) Employee benefit expense 0.00 0.00
(e) Finance costs 29.59 29.59
(f) Depreciation, depletion and amortisation expense 0.00 0.00
(f) Other Expenses
1 Other Expenses 59.29 59.29
Total other expenses 59.29 59.29
Total expenses 2,371.31 2,371.31
3 Total profit before exceptional items and tax 271.28 271.28
4 Exceptional items 0.00 0.00
5 Total profit before tax 271.28 271.28
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 271.28 271.28
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 271.28 271.28
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 271.28 271.28
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 160.11 160.11
Face value of equity share capital 10 10
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 16.94 16.94
Diluted earnings (loss) per share from continuing operations 16.94 16.94
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 16.94 16.94
Diluted earnings (loss) per share from continuing and discontinued operations 16.94 16.94
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). Pursuant to an application filed by Invent Assets Securitization and Reconstruction Pvt. Ltd. (“Invent ARC”) under Section 7 of the Insolvency and Bankruptcy Code, 2016 (“IBC” or “the Code”), the Hon’ble National Company Law Tribunal, Hyderabad Bench (“Adjudicating Authority”), vide its order dated 27 March 2023, admitted the application and commenced the Corporate Insolvency Resolution Process (CIRP) of the Company (XL Energy Limited). Mr. Vijay Pitambar Lulla was appointed as the Interim Resolution Professional and subsequently confirmed as the Resolution Professional (“RP”) by the Committee of Creditors (“CoC”). The COC, in its meeting held on 19 February 2024, approved, with 73.78% voting share, the Resolution Plan submitted by the consortium of Ms. KarishmaJain, M/s Jupiter City Developers (India) Limited, and M/s Adwaita Navigations Private Limited (together referred to as the “Successful Resolution Applicants” or “SRAs”). The Resolution Plan was approved by the Hon’ble NCLT, Hyderabad Bench, vide order dated 19 April 2024 in IA No. 5/2024 in CP(IB) No. 16/7/HDB/2023 (“Approved Resolution Plan”). 2). A Monitoring Committee, comprising the Resolution Applicant and representatives of the Committee of Creditors, continued to supervise and monitor the implementation during the year. Management, together with the Monitoring Committee and Resolution Applicant, continues to work towards completing the remaining compliances and giving full effect to the Resolution Plan, subject to regulatory approvals 3). The Unaudited quaterly results for the 1st quarter & period ended 30th June, 2026 have been reviewed by the Monitoring Committee and approved by the Monitoring committee at their meeting held on 12th August, 2026. 4). Note on Reduction of Share Capital and Non-Implementation of Resolution Plan : As per the Resolution Plan approved by the Hon’ble National Company Law Tribunal (NCLT), Hyderabad Bench on 19th April, 2024 and further pursuant to the directions vide its order dated May 02nd 2025 directing the relisting of the shares of the Company on the stock exchanges., the following actions were required to be undertaken by the Company and Resolution Applicant under the approved Resolution Plan. The Company implemented certain steps subsequent to the balance sheet date, which includes the following: (I). Reduction of Share Capital (a) The preference shareholder’s shares were cancelled without any consideration on approval of the resolution plan by the Adjudicating Authority without any further act or deed being done by the Company or following any provisions of the Companies Act, 2013 for cancellation of the preference shares. (b) The entire equity shareholding of the existing promoter / promoter group / their relatives was cancelled without any consideration. (c) The Successful Resolution Applicants (SRA) was allotted 15,21,000 equity shares of Rs. 10 each, fully paid up, against the funds infused by them under the approved Resolution Plan. (d) In order to retain the Company’s status as a listed entity in compliance with SEBI regulations, the Resolution Applicant also issued, on a proportionate basis, 80,100 equity shares of Rs. 10 each, fully paid up, to the existing public shareholders in lieu of their current shareholding. (II). Non-Implementation of the Above Restructuring As of 30th June 2026, the Resolution Plan had not been implemented due to pending directions from the Hon’ble NCLT/post-order clarifications, procedural delays, pending compliances, and suspension of trading. (III). Matter Pending Before NCLAT The National stock exchange Ltd has preferred an appeal against Company challenging the order dated 02-05-2025 of Honorable National Company Law Tribunal Hyderabad bench vide Company Appeal IA No. 797 and 798 of 2025 at National Company Law Appellate Tribunal Chennai Bench. In view of the above appeal pending, the listing of shares on stock exchanges is pending as on today. 5). The Company is primarly engaged in the 'Other financial service activities, except insurance and pension funding activities, ' business and all other activites revolving around the same. As such there is no other separate reportable segment as defined by IND AS 108 - Operating Segment. 6). The figures of the last quarter are the balancing figures between audited figures in respect of full financial year and unaudited published year to date figures of the respective financial year. 7). The figures for the previous period have been regrouped, rearranged and reclassified, wherever necessary.



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
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
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