Integrated Filing — IndAS



General information about company

Scrip Code 532894
NSE Symbol INDOWIND
MSEI Symbol NOTLISTED
ISIN INE227G01018
Name of company INDOWIND 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 05-08-2026
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 POWER GENERATION
Start date and time of board meeting 13-08-2026   15:00:00
End date and time of board meeting 13-08-2026   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 672.11 672.11
Other income 22.94 22.94
Total income 695.05 695.05
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 0.00 0.00
(d) Employee benefit expense 79.56 79.56
(e) Finance costs 28.65 28.65
(f) Depreciation, depletion and amortisation expense 239.71 239.71
(f) Other Expenses
1 Operating expenses 85.27 85.27
2 Distribution and selling expenses 22.00 22.00
3 Other Expenses 73.77 73.77
Total other expenses 181.04 181.04
Total expenses 528.96 528.96
3 Total profit before exceptional items and tax 166.09 166.09
4 Exceptional items 0.00 0.00
5 Total profit before tax 166.09 166.09
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 9.52 9.52
9 Total tax expenses 9.52 9.52
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 156.57 156.57
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 156.57 156.57
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 156.57 156.57
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 16,100.22 16,100.22
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 0.1 0.1
Diluted earnings (loss) per share from continuing operations 0.1 0.1
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 0.1 0.1
Diluted earnings (loss) per share from continuing and discontinued operations 0.1 0.1
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 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 0.00 0.00





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 Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 18-12-2024
Amount Raised 4,942.77
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 Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders Yes
If Yes, Date of shareholder Approval 05-03-2026
Explanation for the Deviation / Variation
Comments of the Audit Committee after review NIL
Comments of the auditors, if any NIL
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 To set up 4 MW solar power plant in Karnataka State To set up 4 MW solar power plant in Karnataka State through proposed Subsidiary NOVA POWER PRIVATE LIMITED & to enable consumers to hold min 26% stake in the SPV as per Group captive norms of Energy regulatory policies for selling power to consumers 2,150.00 2,150.00 1,514.00 1,514.00 In the POSTAL BALLOT Notice dated 18-12-2024, the resolution for change is object of rights issue was proposed and it was passed as special resolution on 18-01-2025. Initially there was 3 objects in rights issue offer document which were: 1.To invest for developing the 6 MW(DC) Solar Power Project at Tamil Nadu (the Power Project) 2.Appropriation of a part of the Net Proceeds to issue Rights Shares to Loyal Credit & Investments Limited, one of the Corporate Promoters of our Company as and by way of reimbursement of the amount paid by Loyal Credit & Investments Limited to EXIM on our behalf 3.GENERAL CORPORATE PURPOSE Later as per above mentioned notice, the first object ie To invest for developing the 6 MW(DC) Solar Power Project at Tamil Nadu (the Power Project) was alone modified into the following objects 1.To invest in acquiring 3 MW wind farm project in Karnataka, with generation of about 65 lakhs unit per year under normal conditions. 2.1.3 MW Wind Power Projects in the state of Tamil Nadu with generation of about 12 lakhs units per year & potential to improve under normal conditions 3.Settlement of LIC Loans to save interest cost and the funds allocated for the new objects were utilized sucessfully in the quarter.
2 Repayment of loan availed from Corporate Promoters: (i) Loyal Credit & Investments Limited (ii) Indus Finance Limited NIL 1,100.00 0.00 1,100.00 0.00
3 General Corporate Purposes NIL 1,217.77 0.00 1,217.77 0.00
4 Issue Expense NIL 475.00 0.00 475.00 0.00


Signatory Details

Name of signatory N.K.HARIBABU
Designation of person Chief Financial Officer
Place CHENNAI
Date 12-08-2026