| Scrip Code | 500084 |
|---|---|
| NSE Symbol | CESC |
| MSEI Symbol | NOTLISTED |
| ISIN | INE486A01021 |
| Name of company | CESC 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 | 13-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-08-2026 |
| 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 | 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 | |
| Segment Reporting | Single segment |
| Description of single segment | Generation and Distribution of Electricity |
| Start date and time of board meeting | 13-08-2026 10:45:00 |
| End date and time of board meeting | 13-08-2026 12:45:00 |
| 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 5,48,500.00 | 5,48,500.00 | |
| Other income | 25,400.00 | 25,400.00 | |
| Total income | 5,73,900.00 | 5,73,900.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 3,52,600.00 | 3,52,600.00 |
| (b) | Purchases of stock-in-trade | 100.00 | 100.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 40,700.00 | 40,700.00 |
| (e) | Finance costs | 31,200.00 | 31,200.00 |
| (f) | Depreciation, depletion and amortisation expense | 29,100.00 | 29,100.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 65,600.00 | 65,600.00 |
| Total other expenses | 65,600.00 | 65,600.00 | |
| Total expenses | 5,19,300.00 | 5,19,300.00 | |
| 3 | Total profit before exceptional items and tax | 54,600.00 | 54,600.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 54,600.00 | 54,600.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 11,600.00 | 11,600.00 |
| 8 | Deferred tax | 1,100.00 | 1,100.00 |
| 9 | Total tax expenses | 12,700.00 | 12,700.00 |
| 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 | 41,900.00 | 41,900.00 |
| 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 | 41,900.00 | 41,900.00 |
| 17 | Other comprehensive income net of taxes | (400.00) | (400.00) |
| 18 | Total Comprehensive Income for the period | 41,500.00 | 41,500.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 40,200.00 | 40,200.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,700.00 | 1,700.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 39,800.00 | 39,800.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,700.00 | 1,700.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 13,300.00 | 13,300.00 | |
| 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 | 3.03 | 3.03 | |
| Diluted earnings (loss) per share from continuing operations | 3.03 | 3.03 | |
| 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 | 3.03 | 3.03 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 3.03 | 3.03 | |
| 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) | |
| Textual Information(1) | 3 months ended 30.06.2026 - Other Income i.e. 254 Cr, includes other income Rs 74 Cr and Regulatory Income(net) Rs 180 Cr. 3 months ended 30.06.2026- Cost of materials consumed i.e 3.526 Cr, includes cost of energy purchased Rs 2,565 Cr and Cost of fuel Rs 961 Cr. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 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 | 01-04-2026 | 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 | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of defined benefit plan (net of tax) | (800.00) | (800.00) |
| 2 | Gain/loss on fair valuation of investment | 400.00 | 400.00 |
| Total Amount of items that will not be reclassified to profit and loss | (400.00) | ||
| 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 | (400.00) | (400.00) |