Integrated Filing — IndAS

General information about company
Scrip Code	540750
NSE Symbol	IEX
MSEI Symbol	NOTLISTED
ISIN	INE022Q01020
Name of company	INDIAN ENERGY EXCHANGE LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	17-Apr-2025
Description of presentation currency	INR (in Actuals)
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	Single segment
Description of single segment	Power Exchange
Start date and time of board meeting	24-Apr-2025   15:00:00
End date and time of board meeting	24-Apr-2025   16:40:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1422482000	5372623000
	Other income	323466000	1201046000
	Total income	1745948000	6573669000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	114299000	461384000
(e)	Finance costs	6129000	26168000
(f)	Depreciation, depletion and amortisation expense	52747000	212516000
(f)	Other Expenses
1	Other Expenses	95019000	374556000
	Total other expenses	95019000	374556000
	Total expenses	268194000	1074624000
3	Total profit before exceptional items and tax	1477754000	5499045000
4	Exceptional items	0	0
5	Total profit before tax	1477754000	5499045000
6	Tax expense
7	Current tax	372200000	1316636000
8	Deferred tax	-23287000	37033000
9	Total tax expenses	348913000	1353669000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1128841000	4145376000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	42286000	146315000
16	Total profit (loss) for period	1171127000	4291691000
17	Other comprehensive income net of taxes	284000	113000
18	Total Comprehensive Income for the period	1171411000	4291804000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1171127000	4291691000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1171411000	4291804000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	890878000	890878000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		10472153000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.32	4.83
	Diluted earnings (loss) per share from continuing operations	1.32	4.83
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	1.32	4.83
	Diluted earnings (loss) per share from continuing and discontinued operations	1.32	4.83
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	152527000
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	715839000
	Intangible assets under development	41312000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	757470000
	Non-current financial assets
	Non-current investments	3800613000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	649053000
	Total non-current financial assets	4449666000
	Deferred tax assets (net)	2774000
	Other non-current assets	9618000
	Total non-current assets	6129206000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	11776865000
	Trade receivables, current	26199000
	Cash and cash equivalents	1069338000
	Bank balance other than cash and cash equivalents	60108000
	Loans, current	0
	Other current financial assets	2231424000
	Total current financial assets	15163934000
	Current tax assets (net)	0
	Other current assets	673451000
	Total current assets	15837385000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21966591000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	890878000
	Other equity	10472153000
	Total equity attributable to owners of parent	11363031000
	Non controlling interest	0
	Total equity	11363031000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	51453000
	Total non-current financial liabilities	51453000
	Provisions, non-current	118064000
	Deferred tax liabilities (net)	346195000
	Deferred government grants, Non-current	0
	Other non-current liabilities	22159000
	Total non-current liabilities	537871000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	747000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	34207000
	Total Trade payable	34954000
	Other current financial liabilities	9719071000
	Total current financial liabilities	9754025000
	Other current liabilities	232005000
	Provisions, current	2959000
	Current tax liabilities (Net)	76700000
	Deferred government grants, Current	0
	Total current liabilities	10065689000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	10603560000
	Total equity and liabilites	21966591000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block

Textual Information(1)

Note-1 Property, plant, and equipment of Rs. 1525.27 is sum of Property, plant and equipment of Rs. 1040.20 and Right-of-use assets Rs. 485.07 nNote-2 Other non-current assets of Rs.96.18 is the sum of non-current tax assets (net) of Rs. 32.99 and Other non-current assets of Rs. 63.19 nNote-3 Other Non-Current Financial liabilities of Rs.514.53 is the sum of Lease liabilities of Rs. 196.20 and Other financial liabilities of Rs.318.33 nNote-4 Other Current Financial Liabilities of Rs. 97190.71 is the sum of Lease Liabilities of Rs. 419.27 and Other financial liabilities of Rs. 96771.44

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
	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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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
1	Re-measurements of defined benefit liability/ (asset)	-411000	-639000
2	Share of other comprehensive income of associate accounted for using the equity method	790000	790000
	Total Amount of items that will not be reclassified to profit and loss	379000	151000
2	Income tax relating to items that will not be reclassified to profit or loss	95000	38000
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	0
5	Total Other comprehensive income	284000	113000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			5499045000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			26168000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-18294000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1555824000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	Adjustments for increase (decrease) in trade payables, non-current			2565148000
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			212516000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			1871000
	Adjustments for interest income			584499000
	Adjustments for share-based payments			16465000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-574103000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			85706000
	Net cash flows from (used in) operations			5584751000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1312239000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4272512000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1659000
	Purchase of property, plant and equipment			78510000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			1871000
	Interest received			409265000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2298009000
	Net cash flows from (used in) investing activities	-1963724000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			3027000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			50290000
	Dividends paid			2669978000
	Interest paid			1238000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2718479000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-409691000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-409691000
	Cash and cash equivalents cash flow statement at beginning of period			1479029000
	Cash and cash equivalents cash flow statement at end of period			1069338000