Integrated Filing — IndAS



General information about company

Scrip Code 526987
NSE Symbol URJA
MSEI Symbol NA
ISIN INE550C01020
Name of company URJA GLOBAL LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 21-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 21-05-2026   12:40:00
End date and time of board meeting 21-05-2026   15:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,757.74 6,670.07
Other income 11.84 88.95
Total income 1,769.58 6,759.02
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 507.52 5,441.86
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 971.40 6.78
(d) Employee benefit expense 129.18 439.34
(e) Finance costs 11.86 54.21
(f) Depreciation, depletion and amortisation expense 11.40 49.19
(f) Other Expenses
1 OTHER EXPENSES 102.57 568.96
Total other expenses 102.57 568.96
Total expenses 1,733.93 6,560.34
3 Total profit before exceptional items and tax 35.65 198.68
4 Exceptional items 0.00 0.00
5 Total profit before tax 35.65 198.68
6 Tax expense
7 Current tax 0.00 64.13
8 Deferred tax 0.00 (0.21)
9 Total tax expenses 0.00 63.92
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 35.65 134.76
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 35.65 134.76
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 35.65 134.76
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 5,339.01 5,339.01
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 0.03
Diluted earnings (loss) per share from continuing operations 0 0.03
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 0 0.03
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.03
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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 6,065.81
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 4,373.70
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 70.40
Loans, non-current 4,776.57
Other non-current financial assets
Total of other non-current financial assets
Total non-current financial assets 4,846.97
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 15,286.48
2 Current assets
Inventories 4,050.66
Current financial asset
Current investments 0.00
Trade receivables, current 1,659.01
Cash and cash equivalents 73.08
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 3,732.22
Total current financial assets 5,464.31
Current tax assets (net)
Other current assets
Total of other current assets
Total current assets 9,514.97
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 24,801.45
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 5,339.01
Other equity 12,327.77
Total equity attributable to owners of parent 17,666.78
Non controlling interest 1,436.80
Total equity 19,103.58
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 570.96
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5.54
Total Trade payable 5.54
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 576.50
Provisions, non-current 0.00
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 576.50
Current liabilities
Current financial liabilities
Borrowings, current 352.28
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 19.16
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 701.80
Total Trade payable 720.96
Other current financial liabilities
1 Other current financial liabilities 3,806.65
Total of other current financial liabilities 3,806.65
Total current financial liabilities 4,879.89
Other current liabilities 241.48
1 Other current liabilities 241.48
Total of other current liabilities 241.48
Provisions, current 0.00
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 5,121.37
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 5,697.87
Total equity and liabilites 24,801.45
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Electric Vehicle 0.0044015 4,984.26
2 Renewable Energy 1,288.58 1,466.69
3 Batteries 0.0002903 0.0021912
Total Segment Revenue 1,757.76 6,670.07
Less: Inter segment revenue
Revenue from operations 1,757.76 6,670.07
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Electric Vehicle (915.59) (953.22)
2 Renewable Energy 955.56 1,191.00
3 Batteries 7.54 15.11
Total Profit before tax 47.51 252.89
i. Finance cost (11.86) (54.21)
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 59.37 307.10
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Electric Vehicle (3,599.86) (3,599.86)
2 Renewable Energy 0.00 0.00
3 Batteries (1,308.61) (1,308.61)
Total Segment Asset (4,908.47) (4,908.47)
Un-allocable Assets 0.00 0.00
Net Segment Asset (4,908.47) (4,908.47)
4 Segment Liabilities
Segment Liabilities
1 Electric Vehicle (3,572.23) (3,572.23)
2 Renewable Energy 0.63 0.63
3 Batteries (1,308.61) (1,308.61)
Total Segment Liabilities (4,880.21) (4,880.21)
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities (4,880.21) (4,880.21)
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 198.68
Adjustments for reconcile profit (loss)
Adjustments for finance costs 54.21
Adjustments for decrease (increase) in inventories 6.78
Adjustments for decrease (increase) in trade receivables, current 4,039.05
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (677.88)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (1,637.10)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (3,807.91)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 50.85
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (728.01)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 24.13
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (8.34)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,684.22)
Net cash flows from (used in) operations (2,485.54)
Dividends received 0.00
Interest paid 60.31
Interest received (66.20)
Income taxes paid (refund) 0.21
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (2,612.26)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 2,243.26
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 66.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 2,309.46
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 11.02
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 1.65
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 94.19
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 54.21
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 27.31
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (275.49)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (275.49)
Cash and cash equivalents cash flow statement at beginning of period 348.57
Cash and cash equivalents cash flow statement at end of period 73.08





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Statement on impact of audit qualification
Auditor's opinion Qualified opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Uttam Abuwala Ghosh & Associates Yes 31-05-2029


Financial details

Amount in (Lakhs)

Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income 6,759.02 6,849.15
2 Total Expenditure 6,560.34 6,646.31
3 Net Profit/(Loss) 134.76 138.18
4 Earnings Per Share 0.03 0.02
5 Total Assets 24,801.45 29,100.03
6 Total Liabilities 5,697.87 10,139.60
7 Net Worth 19,103.57 18,960.43


Audit qualification

Amount in (Lakhs)

Sr. Details of Audit Qualification Type of Audit Qualification Frequency of qualification For Audit Qualification(s) where the impact is quantified by the auditor For Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views (i) Management's estimation on the impact of audit qualification (ii) If management is unable to estimate the impact, reasons for the same Auditors' Comments on (i) or (ii) above
1 Textual Information(1) Qualified opinion Repetitive Textual Information(2) Textual Information(3) Textual Information(4) Textual Information(5)
2 Textual Information(6) Qualified opinion Repetitive Textual Information(7) Textual Information(8) Textual Information(9) Textual Information(10)


Text Block

Textual Information(1) Reversal of Input
Textual Information(2) The qualification regarding the reversal of input tax credit first came to our attention during the statutory audit for the fiscal year 2021-22. Now, the Statutory Auditor has quantified the amount of input tax credit reversal in their report Less than Rs 697.00 Lakh for the quarter Dec 31, 2024. The company is in the process of paying creditors outstanding for more than 180 days & after paying the creditor input tax credit can be availed and utlized again.
Textual Information(3) NIL
Textual Information(4) The qualification pertains to the absence of documentary evidence available for investment in projects. These projects are, predating FY 21-22. As the management diligently gathers the necessary documents, so it is crucial to recognize that the potential implications and their subsequent impact on the unaudited financial results, are currently uncertain.
Textual Information(5) NIL
Textual Information(6) Absence documentary evidence made available for Investment in Projects
Textual Information(7) NIL
Textual Information(8) NIL
Textual Information(9) NIL
Textual Information(10) NIL


Signatories detail

Name of CEO / Managing director Mohan Jagdish Agrawal
Name of CFO Sachin Kumar Agrahari
Name of audit committee chairman Mukul Jain
Name of statutory auditor Uttam Abuwala Ghosh & Associates
Name of other signatory, if any, with designation
Place DELHI
Date 21-05-2026