| Scrip Code | 504341 |
|---|---|
| NSE Symbol | RELTD |
| MSEI Symbol | NOTLISTED |
| ISIN | INE206N01018 |
| Name of company | Ravindra 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 | 14-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-08-2026 |
| 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 | 14-08-2026 16:00:00 |
| End date and time of board meeting | 14-08-2026 17:55:00 |
| 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 | 11,996.90 | 11,996.90 | |
| Other income | 253.60 | 253.60 | |
| Total income | 12,250.50 | 12,250.50 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 4,598.80 | 4,598.80 |
| (b) | Purchases of stock-in-trade | 780.60 | 780.60 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 340.10 | 340.10 |
| (e) | Finance costs | 1,228.00 | 1,228.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,065.30 | 1,065.30 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2,467.10 | 2,467.10 |
| Total other expenses | 2,467.10 | 2,467.10 | |
| Total expenses | 10,479.90 | 10,479.90 | |
| 3 | Total profit before exceptional items and tax | 1,770.60 | 1,770.60 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,770.60 | 1,770.60 |
| 6 | Tax expense | ||
| 7 | Current tax | 70.40 | 70.40 |
| 8 | Deferred tax | 364.10 | 364.10 |
| 9 | Total tax expenses | 434.50 | 434.50 |
| 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 | 1,336.10 | 1,336.10 |
| 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 | (1,172.60) | (1,172.60) |
| 16 | Total profit (loss) for period | 163.50 | 163.50 |
| 17 | Other comprehensive income net of taxes | (10.90) | (10.90) |
| 18 | Total Comprehensive Income for the period | 152.60 | 152.60 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 0.00 | 0.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 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 | 19,879.90 | 19,879.90 | |
| 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 | 0.09 | 0.09 | |
| Diluted earnings (loss) per share from continuing operations | 0.09 | 0.09 | |
| 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 | 0.09 | 0.09 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.09 | 0.09 | |
| 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) | Notes: 1. The above unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 14, 2026. 2. The financial results of the company for the quarter ended June 30, 2026 have been reviewed by the statutory auditors of the company. 3. The Company has prepared these standalone and consolidated financial results in accordance with Companies (Indian Accounting Standard) Rules, 2015 as amended as prescribed under Section 133 of the Companies Act, 2013 (the Act) read with the relevant rules issued thereunder as amended and the other accounting principles generally accepted in India. 4. The format for Standalone and Consolidated results as prescribed in SEBI's circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to comply with the requirements of SEBI's circular dated July 05, 2016, Ind As and Schedule III of the Companies Act, 2013 applicable to the companies that are required to comply with Ind AS. 5. Details of Secured Redeemable Non- Convertible Debentures – NIL. 6. Exceptional item for the quarter ended June 2025 and year ended March 2026 includes a. Impairment in investments in LLP to the tune of Rs.50 Mn in Standalone results. b. Net profit of Rs.1.88 Mn by sale of equity shares of its subsidiary companies. 7. During the current period, the company has raised funds through rights issue of 1,98,54,940 number of equity shares issued at a premium of Rs.91 per share. Further 70,000 equity shares were issued on exercise of ESOP's. The total amount received during the period from rights issue and ESOPs is Rs.2014.84 million. 8. The Company, in its Nomination & Remuneration Committee of Directors meeting held on 10th January 2025 has approved the grant of 10,67,301 (Ten Lakh-Sixty Seven Thousand-Three Hundred One) employee stock options to the eligible employees under the ‘Ravindra Energy Employees Stock Option Scheme 2022’ (“REL ESOP Scheme 2022” or “Plan”) to eligible employees with grant date as 15th of January 2025. Further, the “REL ESOP Scheme 2022” was approved by the Board of Directors on 15th January 2025. Under the scheme, each option upon exercise would be entitled for allotment of one equity share of face value INR 10 each of the Company. 25% of the stocks will be vested after 1 year and balance 75% will be vested after 2 years. All the vested options shall be exercised by the eligible employees within 10 years from the date of respective vesting. With respect to the scheme, the Company has accounted the required entries with compliance with Ind AS 102 Share based payment. During the previous year, 25% of the stocks were vested at completion of 1 year of which 70,000 shares were exercised under the REL ESOP Scheme 2022 and accordingly the shares were issued. 9. During the period and previous year, the company has received its Share of Profits from its Subsidiary LLPs. This income is recognised as and when the right to receive is established. 10. For the previous year/period, the company has restated audited financial results on account of change in accounting policy which have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 14, 2026. 11. Note on change in Accounting Policy for Previous year Service Concession Agreement and Accounting Policies The Group constructs Infrastructure used to provide a public service, operates and maintains that Infrastructure (operation services) for a specified period of time. These arrangements may include Infrastructure used in a Public-to-Private service concession arrangement for its entire useful life. Under Appendix D to Ind AS 115 - Service Concession Arrangements, these arrangements are accounted for based on the nature of the consideration. The Intangible asset model is used to the extent that the Group receives a right (i.e. a franchisee) to charge users of the public service. The financial asset model is used when the Group has an unconditional contractual right to receive cash or another financial asset from or at the direction of the grantor for the construction services. When the unconditional right to receive cash covers only part of the service, the two models are combined to account separately for each component. If the Group performs more than one service (i.e., construction or upgrade services and operation services) under a single contract or arrangement, consideration received or receivable is allocated with reference to the relative fair values of the services delivered, when the amounts are separately identifiable. The Group maintains and services the Infrastructure during the concession period. These concession arrangements set out rights and obligations related to the Infrastructure and the services to be provided. The right to consideration gives rise to an Intangible asset and accordingly, the Intangible asset model is applied. Income from the concession arrangements earned under the Intangible asset model consists of the value of contract revenue, which is deemed to be fair value of consideration transferred to acquire the asset; and payments actually received from the users. The Intangible asset is amortized over its concession period, starting from the date when the right to operate starts to be used. Any asset carried under concession arrangements is derecognized on disposal or when no future economic benefits are expected from its future use or disposal or when the contractual rights to the financial asset expires The Group has entered into a long-term Power Purchase Agreement (PPA) with the State/Central Distribution Company (DISCOM), being the state-owned/government electricity distribution utility, for the supply of electricity generated from the solar power plant developed, operated and maintained by the Company. Under the terms of the PPA, the grantor (DISCOM) controls or regulates the services that the solar power plant is required to provide, the customers to whom such services (Primarily DISCOM) are to be provided and the tariff at which electricity is to be supplied. Further, the asset is expected to be utilised for its entire economic life such that the economic benefits embodied in the infrastructure are substantially consumed over the concession period. Based on an evaluation of the contractual terms and conditions of the PPA, the arrangement meets the definition and recognition criteria of a Service Concession Arrangement in accordance with Appendix D to Ind AS 115, Revenue from Contracts with Customers. Earlier Accounting Policy Expenditure incurred on construction and development of the solar power plant was capitalised as Property, Plant and Equipment in accordance with Ind AS 16, Property, Plant and Equipment, and depreciated over its estimated useful life. Revised Accounting Policy The Group typically do not control the underlying infrastructure in the manner contemplated for PPE, and the right conferred is essentially a right to sell power/output to a DISCOM under a regulated PPA. Classifying the asset as an intangible right better reflects the substance of the arrangement than treating it as owned plant. In accordance with Appendix D to Ind AS 115, the construction services performed by the Group in relation to the development of the solar power infrastructure are recognised as construction revenue, together with the corresponding construction costs, over time by reference to the stage of completion of the construction activities. The consideration receivable for such construction services is recognised as an Intangible Asset in accordance with Ind AS 38, Intangible Assets, representing the Group's right to earn economic benefits from operating the infrastructure during the concession period. The intangible asset is subsequently amortised over the concession period. Revenue from supply of electricity during the operating phase continues to be recognised as revenue from operations as and when electricity is supplied. The contracts are governed by service concession agreements with government authorities (grantors), These contracts are executed through special purpose vehicles (SPV) (Operator) incorporated for this purpose. Under these agreements, the construction revenue earned by the operator is considered as exchanged with the grantor against collection rights, profit from such contracts is considered as realized. Accordingly, where work is sub-contracted to the Parent and/or fellow subsidiaries/ associates the intra group transactions pertaining to such contracts and the profits thereon are taken as realized and not eliminated. Accordingly, the Group has revised its accounting policy in respect of the solar power plant and applied retrospectively in accordance with Ind AS 8, “Accounting Policies, Changes in Accounting Estimates and Errors”, and the comparative financial information for the previous year/periods has been restated as if the revised policy had always been applied, to the extent practicable. Disclosures Impact on Other Equity The following table sets out the impact of the change in accounting policy on the other equity of the Company: Year ended Particulars As at March 31, 2026 Other Equity as previously reported 2,436.38 Add: Construction revenue recognised 4,321.96 Less: Construction costs recognised 4,321.96 Add: Reversal of depreciation on Property, Plant and Equipment 214.88 Less :Change in Profit / Loss on Sale of asset 0.26 Less: Amortisation of Intangible Asset 226.30 Tax impact on the above adjustments (9.01) Change in Minority Interest (0.11) Change in Retained earnings due to Change in Accounting Policy 104.84 Other Equity as Restated 2,328.98 (Rs. in millions) Impact on Revenue The following table sets out the impact of the change in accounting policy on revenue from operations for the periods indicated: (Rs. in millions) Particulars Quarter Ended June 2025 Quarter Ended March 2026 Year ended March 31, 2026 Revenue as previously reported 1,626.42 1,330.55 5,432.02 Add: Net impact in Revenue due to Change in Accounting Policy 190.04 71.09 205.34 Revenue as Restated 1,816.46 1,401.64 5,637.36 Reconciliation of Profits and Earnings per share The following table sets out the impact of the change in accounting policy on revenue from operations for the periods indicated: Particulars Quarter ended June 30, 2025 Quarter ended March 31, 2026 Year ended March 31, 2026 Net Profit after tax as Previously reported 227.85 125.64 807.77 Less: Net impact in Net Profit due to Change in Accounting Policy 5.78 15.14 94.21 Net Profit after tax restated 222.07 110.50 713.56 Earnings Per Share previously reported Basic (Rs.) 1.33 0.71 4.53 Diluted (Rs.) 1.33 0.71 4.53 Earnings Per Share Post restatement Basic (Rs.) 1.30 0.62 4.00 Diluted (Rs.) 1.30 0.62 4.00 (Rs. in millions except per share value) 12. The figures for the quarter ended March 31, 2026, are the balancing figures between the audited figures in respect of full year ended March 31, 2026 and published unaudited figures for the nine months ended December 31, 2025. 13. Previous period figures have been regrouped wherever necessary to confirm the current period presentation. For Ravindra Energy Limited Place: Mumbai Vidya Murkumbi Date: 14th August 2026 Executive Chairperson |
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| 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) | |||||||
| 1 | Solar | 11,019.10 | 11,019.10 | ||||
| 2 | Trading | 0.009778 | 0.009778 | ||||
| Total Segment Revenue | 11,996.90 | 11,996.90 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 11,996.90 | 11,996.90 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Solar | 3,185.70 | 3,185.70 | ||||
| 2 | Trading | 130.40 | 130.40 | ||||
| Total Profit before tax | 3,316.10 | 3,316.10 | |||||
| i. Finance cost | 1,228.10 | 1,228.10 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 317.40 | 317.40 | |||||
| Profit before tax | 1,770.60 | 1,770.60 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Solar | 1,36,192.70 | 1,36,192.70 | ||||
| 2 | Trading | 918.30 | 918.30 | ||||
| Total Segment Asset | 1,37,111.00 | 1,37,111.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 1,37,111.00 | 1,37,111.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Solar | 73,139.90 | 73,139.90 | ||||
| 2 | Trading | 937.10 | 937.10 | ||||
| Total Segment Liabilities | 74,077.00 | 74,077.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 74,077.00 | 74,077.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Notes: 1. The above unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 14, 2026. 2. The financial results of the company for the quarter ended June 30, 2026 have been reviewed by the statutory auditors of the company. 3. The Company has prepared these standalone and consolidated financial results in accordance with Companies (Indian Accounting Standard) Rules, 2015 as amended as prescribed under Section 133 of the Companies Act, 2013 (the Act) read with the relevant rules issued thereunder as amended and the other accounting principles generally accepted in India. 4. The format for Standalone and Consolidated results as prescribed in SEBI's circular CIR/CFD/CMD/15/2015 dated November 30, 2015 has been modified to comply with the requirements of SEBI's circular dated July 05, 2016, Ind As and Schedule III of the Companies Act, 2013 applicable to the companies that are required to comply with Ind AS. 5. Details of Secured Redeemable Non- Convertible Debentures – NIL. 6. Exceptional item for the quarter ended June 2025 and year ended March 2026 includes a. Impairment in investments in LLP to the tune of Rs.50 Mn in Standalone results. b. Net profit of Rs.1.88 Mn by sale of equity shares of its subsidiary companies. 7. During the current period, the company has raised funds through rights issue of 1,98,54,940 number of equity shares issued at a premium of Rs.91 per share. Further 70,000 equity shares were issued on exercise of ESOP's. The total amount received during the period from rights issue and ESOPs is Rs.2014.84 million. 8. The Company, in its Nomination & Remuneration Committee of Directors meeting held on 10th January 2025 has approved the grant of 10,67,301 (Ten Lakh-Sixty Seven Thousand-Three Hundred One) employee stock options to the eligible employees under the ‘Ravindra Energy Employees Stock Option Scheme 2022’ (“REL ESOP Scheme 2022” or “Plan”) to eligible employees with grant date as 15th of January 2025. Further, the “REL ESOP Scheme 2022” was approved by the Board of Directors on 15th January 2025. Under the scheme, each option upon exercise would be entitled for allotment of one equity share of face value INR 10 each of the Company. 25% of the stocks will be vested after 1 year and balance 75% will be vested after 2 years. All the vested options shall be exercised by the eligible employees within 10 years from the date of respective vesting. With respect to the scheme, the Company has accounted the required entries with compliance with Ind AS 102 Share based payment. During the previous year, 25% of the stocks were vested at completion of 1 year of which 70,000 shares were exercised under the REL ESOP Scheme 2022 and accordingly the shares were issued. 9. During the period and previous year, the company has received its Share of Profits from its Subsidiary LLPs. This income is recognised as and when the right to receive is established. 10. For the previous year/period, the company has restated audited financial results on account of change in accounting policy which have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 14, 2026. 11. Note on change in Accounting Policy for Previous year Service Concession Agreement and Accounting Policies The Group constructs Infrastructure used to provide a public service, operates and maintains that Infrastructure (operation services) for a specified period of time. These arrangements may include Infrastructure used in a Public-to-Private service concession arrangement for its entire useful life. Under Appendix D to Ind AS 115 - Service Concession Arrangements, these arrangements are accounted for based on the nature of the consideration. The Intangible asset model is used to the extent that the Group receives a right (i.e. a franchisee) to charge users of the public service. The financial asset model is used when the Group has an unconditional contractual right to receive cash or another financial asset from or at the direction of the grantor for the construction services. When the unconditional right to receive cash covers only part of the service, the two models are combined to account separately for each component. If the Group performs more than one service (i.e., construction or upgrade services and operation services) under a single contract or arrangement, consideration received or receivable is allocated with reference to the relative fair values of the services delivered, when the amounts are separately identifiable. The Group maintains and services the Infrastructure during the concession period. These concession arrangements set out rights and obligations related to the Infrastructure and the services to be provided. The right to consideration gives rise to an Intangible asset and accordingly, the Intangible asset model is applied. Income from the concession arrangements earned under the Intangible asset model consists of the value of contract revenue, which is deemed to be fair value of consideration transferred to acquire the asset; and payments actually received from the users. The Intangible asset is amortized over its concession period, starting from the date when the right to operate starts to be used. Any asset carried under concession arrangements is derecognized on disposal or when no future economic benefits are expected from its future use or disposal or when the contractual rights to the financial asset expires The Group has entered into a long-term Power Purchase Agreement (PPA) with the State/Central Distribution Company (DISCOM), being the state-owned/government electricity distribution utility, for the supply of electricity generated from the solar power plant developed, operated and maintained by the Company. Under the terms of the PPA, the grantor (DISCOM) controls or regulates the services that the solar power plant is required to provide, the customers to whom such services (Primarily DISCOM) are to be provided and the tariff at which electricity is to be supplied. Further, the asset is expected to be utilised for its entire economic life such that the economic benefits embodied in the infrastructure are substantially consumed over the concession period. Based on an evaluation of the contractual terms and conditions of the PPA, the arrangement meets the definition and recognition criteria of a Service Concession Arrangement in accordance with Appendix D to Ind AS 115, Revenue from Contracts with Customers. Earlier Accounting Policy Expenditure incurred on construction and development of the solar power plant was capitalised as Property, Plant and Equipment in accordance with Ind AS 16, Property, Plant and Equipment, and depreciated over its estimated useful life. Revised Accounting Policy The Group typically do not control the underlying infrastructure in the manner contemplated for PPE, and the right conferred is essentially a right to sell power/output to a DISCOM under a regulated PPA. Classifying the asset as an intangible right better reflects the substance of the arrangement than treating it as owned plant. In accordance with Appendix D to Ind AS 115, the construction services performed by the Group in relation to the development of the solar power infrastructure are recognised as construction revenue, together with the corresponding construction costs, over time by reference to the stage of completion of the construction activities. The consideration receivable for such construction services is recognised as an Intangible Asset in accordance with Ind AS 38, Intangible Assets, representing the Group's right to earn economic benefits from operating the infrastructure during the concession period. The intangible asset is subsequently amortised over the concession period. Revenue from supply of electricity during the operating phase continues to be recognised as revenue from operations as and when electricity is supplied. The contracts are governed by service concession agreements with government authorities (grantors), These contracts are executed through special purpose vehicles (SPV) (Operator) incorporated for this purpose. Under these agreements, the construction revenue earned by the operator is considered as exchanged with the grantor against collection rights, profit from such contracts is considered as realized. Accordingly, where work is sub-contracted to the Parent and/or fellow subsidiaries/ associates the intra group transactions pertaining to such contracts and the profits thereon are taken as realized and not eliminated. Accordingly, the Group has revised its accounting policy in respect of the solar power plant and applied retrospectively in accordance with Ind AS 8, “Accounting Policies, Changes in Accounting Estimates and Errors”, and the comparative financial information for the previous year/periods has been restated as if the revised policy had always been applied, to the extent practicable. Disclosures Impact on Other Equity The following table sets out the impact of the change in accounting policy on the other equity of the Company: Year ended Particulars As at March 31, 2026 Other Equity as previously reported 2,436.38 Add: Construction revenue recognised 4,321.96 Less: Construction costs recognised 4,321.96 Add: Reversal of depreciation on Property, Plant and Equipment 214.88 Less :Change in Profit / Loss on Sale of asset 0.26 Less: Amortisation of Intangible Asset 226.30 Tax impact on the above adjustments (9.01) Change in Minority Interest (0.11) Change in Retained earnings due to Change in Accounting Policy 104.84 Other Equity as Restated 2,328.98 (Rs. in millions) Impact on Revenue The following table sets out the impact of the change in accounting policy on revenue from operations for the periods indicated: (Rs. in millions) Particulars Quarter Ended June 2025 Quarter Ended March 2026 Year ended March 31, 2026 Revenue as previously reported 1,626.42 1,330.55 5,432.02 Add: Net impact in Revenue due to Change in Accounting Policy 190.04 71.09 205.34 Revenue as Restated 1,816.46 1,401.64 5,637.36 Reconciliation of Profits and Earnings per share The following table sets out the impact of the change in accounting policy on revenue from operations for the periods indicated: Particulars Quarter ended June 30, 2025 Quarter ended March 31, 2026 Year ended March 31, 2026 Net Profit after tax as Previously reported 227.85 125.64 807.77 Less: Net impact in Net Profit due to Change in Accounting Policy 5.78 15.14 94.21 Net Profit after tax restated 222.07 110.50 713.56 Earnings Per Share previously reported Basic (Rs.) 1.33 0.71 4.53 Diluted (Rs.) 1.33 0.71 4.53 Earnings Per Share Post restatement Basic (Rs.) 1.30 0.62 4.00 Diluted (Rs.) 1.30 0.62 4.00 (Rs. in millions except per share value) 12. The figures for the quarter ended March 31, 2026, are the balancing figures between the audited figures in respect of full year ended March 31, 2026 and published unaudited figures for the nine months ended December 31, 2025. 13. Previous period figures have been regrouped wherever necessary to confirm the current period presentation. For Ravindra Energy Limited Place: Mumbai Vidya Murkumbi Date: 14th August 2026 Executive Chairperson |
|---|
| 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 | 10.90 | 10.90 |
| 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 | (10.90) | (10.90) |