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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 14,181.00 14,181.00
Other income 149.00 149.00
Total income 14,330.00 14,330.00
2 Expenses
(a) Cost of materials consumed 11,348.00 11,348.00
(b) Purchases of stock-in-trade 666.00 666.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 352.00 352.00
(e) Finance costs 518.00 518.00
(f) Depreciation, depletion and amortisation expense 231.00 231.00
(f) Other Expenses
1 Other Expenses 234.00 234.00
Total other expenses 234.00 234.00
Total expenses 13,349.00 13,349.00
3 Total profit before exceptional items and tax 981.00 981.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 981.00 981.00
6 Tax expense
7 Current tax 66.00 66.00
8 Deferred tax 215.00 215.00
9 Total tax expenses 281.00 281.00
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 700.00 700.00
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 700.00 700.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 700.00 700.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 702.00 702.00
Total profit or loss, attributable to non-controlling interests (2.00) (2.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
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 4.57 4.57
Diluted earnings (loss) per share from continuing operations 4.55 4.55
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 4.57 4.57
Diluted earnings (loss) per share from continuing and discontinued operations 4.55 4.55
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. 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 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. 6. The Consolidated Financial Results of the company for the quarter ended 30th June, 2026 have been prepared in accordance with Ind AS 110-Consolidated Financial Results and include the financial information of the company and its subsidiaries Radhavallabh Solar Projects LLP, Priyapritam Solar Projects LLP, Dharmik Solar Projects LLP and Shamli Solar Projects LLP. 7.During the quarter ended 30th June 2026, the Company has allotted 28,943 equity shares of face value Rs. 10 each to eligible employees pursuant to the exercise of options under the Zodiac Energy Limited Employee Stock Option Plan.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Solar Photovoltic Module & 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 Photovoltic Module & EPC Contracts 1,035.00 1,035.00
2 Generation of Power 66.00 66.00
Total Profit before tax 1,101.00 1,101.00
i. Finance cost 0.00 0.00
ii. Other Unallocable Expenditure net off Unallocable income 120.00 120.00
Profit before tax 981.00 981.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Solar Photovoltic Module & EPC Contracts 28,738.00 28,738.00
2 Generation of Power 14,378.00 14,378.00
Total Segment Asset 43,116.00 43,116.00
Un-allocable Assets 4,991.00 4,991.00
Net Segment Asset 48,107.00 48,107.00
4 Segment Liabilities
Segment Liabilities
1 Solar Photovoltic Module & EPC Contracts 17,684.00 17,684.00
2 Generation of Power 11,818.00 11,818.00
Total Segment Liabilities 29,502.00 29,502.00
Un-allocable Liabilities 6,033.00 6,033.00
Net Segment Liabilities 35,535.00 35,535.00
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 Consolidated Consolidated
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