Integrated Filing — IndAS



General information about company

Scrip Code 543416
NSE Symbol ZODIAC
MSEI Symbol NOTLSITED
ISIN INE761Y01019
Name of company Zodiac 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 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 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 Multi segment
Description of single segment
Start date and time of board meeting 13-08-2026   10:30:00
End date and time of board meeting 13-08-2026   12:25:00
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
NA



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 14,181.00 14,181.00
Other income 148.00 148.00
Total income 14,329.00 14,329.00
2 Expenses
(a) Cost of materials consumed 11,348.00 11,348.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 670.00 670.00
(d) Employee benefit expense 352.00 352.00
(e) Finance costs 463.00 463.00
(f) Depreciation, depletion and amortisation expense 231.00 231.00
(f) Other Expenses
1 Other Expenses 305.00 305.00
Total other expenses 305.00 305.00
Total expenses 13,369.00 13,369.00
3 Total profit before exceptional items and tax 960.00 960.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 960.00 960.00
6 Tax expense
7 Current tax 66.00 66.00
8 Deferred tax 192.00 192.00
9 Total tax expenses 258.00 258.00
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 702.00 702.00
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 702.00 702.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 702.00 702.00
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 1,515.00 1,515.00
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 4.59 4.59
Diluted earnings (loss) per share from continuing operations 4.57 4.57
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 4.59 4.59
Diluted earnings (loss) per share from continuing and discontinued operations 4.57 4.57
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. Previous period figures have been reclassified/regrouped wherever considered necessary to confirm to the current period figures. 2. The above results were reviewed by the Audit Committee and approved by the Board of Directors in their respective meeting held on 13th August, 2026. 3.The Results have been prepared in accordance with the recognition and measurement Principles provided in Indian Accounting Standards (IND AS 34), the provisions of the Companies Act, 2013 (the Act), as applicable and guidelines issued by the Securities and Exchange Board of India (SEBI) under SEBI (LODR) Regulations 2015, as amended. 4. In accordance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations , 2015 , the above Results of the company are posted on company's website i.e. www.zodiacenergy.com and will also appear on the Stock Exchange website, where the equity shares of the company are listed i.e. www.bseindia.com and www.nseindia.com. 5.The above results are standalone in nature. While the Company has subsidiaries, namely Radhavallabh Solar Projects LLP, Priyapratam Solar Projects LLP, Dharmik Solar Projects LLP and Shamli Solar Projects LLP, The consolidated financial results are presented separately in accordance with the applicable provisions of Ind AS and SEBI (LODR) Regulations, 2015. 6.The Company has evaluated its operating segments in accordance with the requirements of Ind AS 108 – Operating Segments. Based on the nature of activities ,The Company has identified two reportable segments. The first segment comprises the trading of Solar Photovoltaic Modules and execution of EPC (Engineering, Procurement, and Construction) contracts, which are considered a single reportable segment. The second segment pertains to the Generation of Electricity. Since, The CODM reviews these segments separately for the purpose of performance evaluation and resource allocation, The Company has presented its financial results accordingly, in compliance with Ind AS 108 - Operating Segments.



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)
1 Solar Photovoltaic Modules & EPC Contracts 13,786.00 13,786.00
2 Generation of Power 0.00501 0.00501
Total Segment Revenue 14,287.00 14,287.00
Less: Inter segment revenue
Revenue from operations 14,287.00 14,287.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Solar Photovoltaic Modules & EPC Contracts 1,035.00 1,035.00
2 Generation of Power 121.00 121.00
Total Profit before tax 1,156.00 1,156.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 196.00 196.00
Profit before tax 960.00 960.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Solar Photovoltaic Modules & EPC Contracts 28,767.00 28,767.00
2 Generation of Power 13,604.00 13,604.00
Total Segment Asset 42,371.00 42,371.00
Un-allocable Assets 5,849.00 5,849.00
Net Segment Asset 48,220.00 48,220.00
4 Segment Liabilities
Segment Liabilities
1 Solar Photovoltaic Modules & EPC Contracts 20,803.00 20,803.00
2 Generation of Power 9,028.00 9,028.00
Total Segment Liabilities 29,831.00 29,831.00
Un-allocable Liabilities 6,074.00 6,074.00
Net Segment Liabilities 35,905.00 35,905.00
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 01-04-2026
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