Integrated Filing — IndAS



General information about company

Scrip Code 530355
NSE Symbol ASIANENE
MSEI Symbol NOTLISTED
ISIN INE276G01015
Name of company Asian Energy Services 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 30-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-10-2026
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 30-10-2026   15:15:00
End date and time of board meeting 30-10-2026   15:40:00
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 26,667.45 53,785.98
Other income 179.44 511.37
Total income 26,846.89 54,297.35
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 1.88 18.92
(d) Employee benefit expense 2,007.99 3,845.99
(e) Finance costs 364.20 740.58
(f) Depreciation, depletion and amortisation expense 451.23 889.45
(f) Other Expenses
1 Project Related Expense 20,197.96 42,090.72
2 Other Expenses 1,325.23 2,581.29
Total other expenses 21,523.19 44,672.01
Total expenses 24,348.49 50,166.95
3 Total profit before exceptional items and tax 2,498.40 4,130.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,498.40 4,130.40
6 Tax expense
7 Current tax 710.47 1,106.86
8 Deferred tax (21.35) 17.46
9 Total tax expenses 689.12 1,124.32
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 1,809.28 3,006.08
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 (102.19) (23.34)
16 Total profit (loss) for period 1,707.09 2,982.74
17 Other comprehensive income net of taxes (120.14) (132.89)
18 Total Comprehensive Income for the period 1,586.95 2,849.85
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,653.11 2,849.18
Total profit or loss, attributable to non-controlling interests 53.98 133.56
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,532.97 2,716.28
Total comprehensive income for the period attributable to owners of parent non-controlling interests 53.98 133.57
21 Details of equity share capital
Paid-up equity share capital 4,866.27 4,866.27
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 3.41 5.94
Diluted earnings (loss) per share from continuing operations 3.36 5.85
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 3.41 5.94
Diluted earnings (loss) per share from continuing and discontinued operations 3.36 5.85
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to the financials results have been submitted with announcement of board meeting outcome in the pdf mode.



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 01-04-2026
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 15,932.47
Capital work-in-progress 947.67
Investment property 0.00
Goodwill 0.00
Other intangible assets 23.19
Intangible assets under development 25.45
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 1,170.23
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 2,253.52
Total of other non-current financial assets 2,253.52
Total non-current financial assets 2,253.52
Deferred tax assets (net) 495.32
Other non-current assets
1 Other non-current assets 79.83
Total of other non-current assets 79.83
Total non-current assets 20,927.68
2 Current assets
Inventories 10.33
Current financial asset
Current investments 2,055.72
Trade receivables, current 40,437.36
Cash and cash equivalents 6,712.43
Bank balance other than cash and cash equivalents 4,830.37
Loans, current 0.00
Other current financial assets
Total of other current financial assets 16,857.13
Total current financial assets 70,893.01
Current tax assets (net)
Other current assets
1 Other current assets 6,494.19
Total of other current assets 6,494.19
Total current assets 77,397.53
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 98,325.21
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 4,866.27
Other equity 57,157.00
Total equity attributable to owners of parent 62,023.27
Non controlling interest 218.82
Total equity 62,242.09
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 6,484.80
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 412.42
Total of other non-current financial liabilities 412.42
Total non-current financial liabilities 6,897.22
Provisions, non-current 1,284.26
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 8,181.48
Current liabilities
Current financial liabilities
Borrowings, current 9,190.46
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 594.93
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 16,427.02
Total Trade payable 17,021.95
Other current financial liabilities
1 Lease Liabilities 142.07
2 Other financial liabilities 342.34
Total of other current financial liabilities 484.41
Total current financial liabilities 26,696.82
Other current liabilities 826.46
1 Other current liabilities 826.46
Total of other current liabilities 826.46
Provisions, current 7.26
Current tax liabilities (Net) 371.10
Deferred government grants, Current
Total current liabilities 27,901.64
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 36,083.12
Total equity and liabilites 98,325.21
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 Oil and gas 23,975.02 48,452.61
2 Mineral and other energy services 2,692.43 5,333.37
Total Segment Revenue 26,667.45 53,785.98
Less: Inter segment revenue 0.00 0.00
Revenue from operations 26,667.45 53,785.98
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Oil and gas 4,280.73 7,610.66
2 Mineral and other energy services 430.52 837.49
Total Profit before tax 4,711.25 8,448.15
i. Finance cost 364.20 740.59
ii. Other Unallocable Expenditure net off Unallocable income 1,950.84 3,600.52
Profit before tax 2,396.21 4,107.04
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Oil and gas 0.00 0.00
2 Mineral and other energy services 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Oil and gas 0.00 0.00
2 Mineral and other energy services 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Notes to the financials results have been submitted with announcement of board meeting outcome in the pdf mode.



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 - Remeasurement gain/ (loss) of defined benefit liability (3.50) (7.00)
Total Amount of items that will not be reclassified to profit and loss (3.50) (7.00)
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
1 - Exchange differences on translation of financial results of foreign operations (116.64) (125.89)
Total Amount of items that will be reclassified to profit and loss (116.64) (125.89)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (120.14) (132.89)



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 4,130.40
Adjustments for reconcile profit (loss)
Adjustments for finance costs 733.89
Adjustments for decrease (increase) in inventories 18.92
Adjustments for decrease (increase) in trade receivables, current (5,976.01)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,085.41)
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 (14.86)
Adjustments for other bank balances (1,020.63)
Adjustments for increase (decrease) in trade payables, current (6,164.48)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 181.32
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 889.45
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 312.09
Adjustments for provisions, current 46.05
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
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 234.94
Adjustments for share-based payments 840.61
Adjustments for fair value losses (gains) (55.78)
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 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (11,529.78)
Net cash flows from (used in) operations (7,399.38)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,024.45
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (9,423.83)
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 3,000.07
Other cash payments to acquire equity or debt instruments of other entities 5,000.00
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 0.00
Purchase of property, plant and equipment 1,170.16
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 13.93
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 234.92
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (2,949.10)
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 9,270.30
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 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 136.53
Payments of lease liabilities 63.41
Dividends paid 0.00
Interest paid 733.92
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 8,336.44
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (4,036.49)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (125.89)
Net increase (decrease) in cash and cash equivalents (4,162.38)
Cash and cash equivalents cash flow statement at beginning of period 10,874.81
Cash and cash equivalents cash flow statement at end of period 6,712.43