Integrated Filing — IndAS
General information about company
| Scrip Code |
500093 |
| NSE Symbol |
CGPOWER |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE067A01029 |
| Name of company |
CG POWER AND INDUSTRIAL SOLUTIONS 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 |
23-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
14-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
23-10-2026 11:40:00 |
| End date and time of board meeting |
23-10-2026 14:05:00 |
| 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 |
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
3,80,154.00 |
7,08,235.00 |
|
Other income |
8,171.00 |
16,529.00 |
|
Total income |
3,88,325.00 |
7,24,764.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,49,685.00 |
4,80,181.00 |
| (b) |
Purchases of stock-in-trade |
10,008.00 |
22,988.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,070.00) |
(17,465.00) |
| (d) |
Employee benefit expense |
26,129.00 |
51,464.00 |
| (e) |
Finance costs |
434.00 |
785.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
5,773.00 |
11,220.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
41,444.00 |
77,381.00 |
|
Total other expenses |
41,444.00 |
77,381.00 |
|
Total expenses |
3,32,403.00 |
6,26,554.00 |
| 3 |
Total profit before exceptional items and tax |
55,922.00 |
98,210.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
55,922.00 |
98,210.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
15,582.00 |
28,017.00 |
| 8 |
Deferred tax |
(569.00) |
(1,544.00) |
| 9 |
Total tax expenses |
15,013.00 |
26,473.00 |
| 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 |
40,909.00 |
71,737.00 |
| 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 |
40,909.00 |
71,737.00 |
| 17 |
Other comprehensive income net of taxes |
469.00 |
(404.00) |
| 18 |
Total Comprehensive Income for the period |
41,378.00 |
71,333.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
41,204.00 |
72,505.00 |
|
Total profit or loss, attributable to non-controlling interests |
(295.00) |
(768.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
41,649.00 |
72,084.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(271.00) |
(751.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
31,510.00 |
31,510.00 |
|
Face value of equity share capital |
2 |
2 |
| 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 |
2.62 |
4.6 |
|
Diluted earnings (loss) per share from continuing operations |
2.61 |
4.6 |
| 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 |
2.62 |
4.6 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.61 |
4.6 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
1,58,760.00 |
|
Capital work-in-progress |
84,579.00 |
|
Investment property |
|
|
Goodwill |
36,502.00 |
|
Other intangible assets |
43,618.00 |
|
Intangible assets under development |
7,088.00 |
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
|
|
Non-current financial assets |
|
|
Non-current investments |
5,162.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other non-current financial assets |
1,29,208.00 |
|
Total of other non-current financial assets |
1,29,208.00 |
|
Total non-current financial assets |
1,34,370.00 |
|
Deferred tax assets (net) |
3,396.00 |
|
Other non-current assets |
|
| 1 |
Current Tax Assets |
25,674.00 |
| 2 |
Other non-current assets |
25,740.00 |
|
Total of other non-current assets |
51,414.00 |
|
Total non-current assets |
5,19,727.00 |
| 2 |
Current assets |
|
|
Inventories |
1,91,582.00 |
|
Current financial asset |
|
|
Current investments |
33,225.00 |
|
Trade receivables, current |
3,70,401.00 |
|
Cash and cash equivalents |
32,444.00 |
|
Bank balance other than cash and cash equivalents |
55,282.00 |
|
Loans, current |
0.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
2,03,561.00 |
|
Total current financial assets |
6,94,913.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Other current assets |
39,577.00 |
|
Total of other current assets |
39,577.00 |
|
Total current assets |
9,26,072.00 |
| 3 |
Non-current assets classified as held for sale |
186.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
14,45,985.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
31,510.00 |
|
Other equity |
8,42,437.00 |
|
Total equity attributable to owners of parent |
8,73,947.00 |
|
Non controlling interest |
22,026.00 |
|
Total equity |
8,95,973.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
13.00 |
|
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 |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease Liabilities |
11,330.00 |
| 2 |
Other non-current financial liabilities |
4,231.00 |
|
Total of other non-current financial liabilities |
15,561.00 |
|
Total non-current financial liabilities |
15,574.00 |
|
Provisions, non-current |
7,962.00 |
|
Deferred tax liabilities (net) |
5,801.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
29,337.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,412.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
23,448.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,56,237.00 |
|
Total Trade payable |
2,79,685.00 |
|
Other current financial liabilities |
|
| 1 |
Lease Liabilities |
4,138.00 |
| 2 |
Other current financial liabilities |
63,427.00 |
|
Total of other current financial liabilities |
67,565.00 |
|
Total current financial liabilities |
3,48,662.00 |
|
Other current liabilities |
1,34,393.00 |
| 1 |
Other current liabilities |
1,34,393.00 |
|
Total of other current liabilities |
1,34,393.00 |
|
Provisions, current |
25,191.00 |
|
Current tax liabilities (Net) |
12,250.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
5,20,496.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
179.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
5,50,012.00 |
|
Total equity and liabilites |
14,45,985.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| 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 |
Power Systems |
1,76,676.00 |
3,16,500.00 |
| 2 |
Industrial Systems |
1,86,861.00 |
3,65,815.00 |
| 3 |
Semiconductors |
16,156.00 |
25,559.00 |
| 4 |
Others |
0.00659 |
1,676.00 |
| 5 |
Discontinued Operations |
0.00 |
0.00 |
|
Total Segment Revenue |
3,80,352.00 |
7,09,550.00 |
|
Less: Inter segment revenue |
198.00 |
1,315.00 |
|
Revenue from operations |
3,80,154.00 |
7,08,235.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Power Systems |
44,261.00 |
76,670.00 |
| 2 |
Industrial Systems |
16,079.00 |
29,707.00 |
| 3 |
Semiconductors |
(3,415.00) |
(8,414.00) |
| 4 |
Others |
31.00 |
330.00 |
| 5 |
Discontinued Operations |
0.00 |
0.00 |
|
Total Profit before tax |
56,956.00 |
98,293.00 |
|
i. Finance cost |
434.00 |
785.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
600.00 |
(702.00) |
|
Profit before tax |
55,922.00 |
98,210.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Power Systems |
4,64,812.00 |
4,64,812.00 |
| 2 |
Industrial Systems |
3,73,092.00 |
3,73,092.00 |
| 3 |
Semiconductors |
1,59,281.00 |
1,59,281.00 |
| 4 |
Others |
3,722.00 |
3,722.00 |
| 5 |
Discontinued Operations |
186.00 |
186.00 |
|
Total Segment Asset |
10,01,093.00 |
10,01,093.00 |
|
Un-allocable Assets |
4,44,892.00 |
4,44,892.00 |
|
Net Segment Asset |
14,45,985.00 |
14,45,985.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Power Systems |
2,82,650.00 |
2,82,650.00 |
| 2 |
Industrial Systems |
1,76,270.00 |
1,76,270.00 |
| 3 |
Semiconductors |
26,302.00 |
26,302.00 |
| 4 |
Others |
828.00 |
828.00 |
| 5 |
Discontinued Operations |
179.00 |
179.00 |
|
Total Segment Liabilities |
4,86,229.00 |
4,86,229.00 |
|
Un-allocable Liabilities |
63,783.00 |
63,783.00 |
|
Net Segment Liabilities |
5,50,012.00 |
5,50,012.00 |
|
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 |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| 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 |
|
| 1 |
Re-measurement gain / (loss) on defined benefit plans |
(101.00) |
(239.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(101.00) |
(239.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(26.00) |
(61.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translating the financial statements of foreign operations |
386.00 |
(288.00) |
| 2 |
Net movement on effective portion of cash flow hedges |
158.00 |
62.00 |
|
Total Amount of items that will be reclassified to profit and loss |
544.00 |
(226.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
469.00 |
(404.00) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
98,210.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
785.00 |
|
Adjustments for decrease (increase) in inventories |
(33,191.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(78,757.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(11,658.00) |
|
Adjustments for decrease (increase) in other non-current assets |
(640.00) |
|
Adjustments for other financial assets, non-current |
(229.00) |
|
Adjustments for other financial assets, current |
(82.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
33,620.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
53,557.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
11,220.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
780.00 |
|
Adjustments for provisions, non-current |
(13.00) |
|
Adjustments for other financial liabilities, current |
(1,929.00) |
|
Adjustments for other financial liabilities, non-current |
(245.00) |
|
Adjustments for unrealised foreign exchange losses gains |
(704.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
12,931.00 |
|
Adjustments for share-based payments |
2,332.00 |
|
Adjustments for fair value losses (gains) |
437.00 |
|
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) |
(1,708.00) |
|
Other adjustments for non-cash items |
844.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(38,512.00) |
|
Net cash flows from (used in)
operations |
59,698.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
28,802.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
30,896.00 |
|
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 |
1,269.00 |
|
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 |
259.00 |
|
Purchase of property, plant and equipment |
57,254.00 |
|
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 |
563.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
2,071.00 |
|
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 |
5,790.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
25,358.00 |
|
Net cash flows from (used in)
investing activities |
(29,750.00) |
|
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 |
0.00 |
|
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 |
0.00 |
|
Proceeds from exercise of stock options |
2,490.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
1,399.00 |
|
Repayments of borrowings |
4.00 |
|
Payments of lease liabilities |
2,579.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
74.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
1,232.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
2,378.00 |
|
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 |
2,378.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
30,138.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
32,516.00 |