Integrated Filing — IndAS

General information about company
Scrip Code	539254
NSE Symbol	ADANIENSOL
MSEI Symbol	NOTLISTED
ISIN	INE931S01010
Name of company	ADANI ENERGY SOLUTIONS 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	19-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	Unaudited
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	24-Apr-2025   13:45:00
End date and time of board meeting	24-Apr-2025   14:55:00
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	Unaudited	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	63745800000	237670900000
	Other income	2218100000	6794600000
	Total income	65963900000	244465500000
2	Expenses
(a)	Cost of materials consumed	13329000000	55841400000
(b)	Purchases of stock-in-trade	3659000000	13657400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	2339200000	10329400000
(e)	Finance costs	8261700000	32591600000
(f)	Depreciation, depletion and amortisation expense	4616500000	19059500000
(f)	Other Expenses
1	Cost of Fuel	0	6235400000
2	Construction Expenses relating to Service Concession Arrangements	16633800000	47397000000
3	Other Expenses	5276800000	20137600000
	Total other expenses	21910600000	73770000000
	Total expenses	54116000000	205249300000
3	Total profit before exceptional items and tax	11847900000	39216200000
4	Exceptional items	0	-15060200000
5	Total profit before tax	11847900000	24156000000
6	Tax expense
7	Current tax	772200000	1950400000
8	Deferred tax	2101900000	-160500000
9	Total tax expenses	2874100000	1789900000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	-2108400000	-13149200000
11	Net Profit Loss for the period from continuing operations	6865400000	9216900000
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	0	0
16	Total profit (loss) for period	6865400000	9216900000
17	Other comprehensive income net of taxes	-794700000	1861600000
18	Total Comprehensive Income for the period	6070700000	11078500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	6471500000	10599700000
	Total profit or loss, attributable to non-controlling interests	665100000	665100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-756000000	1644100000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-38700000	217500000
21	Details of equity share capital
	Paid-up equity share capital	12012800000	12012800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		208669200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.57	16.14
	Diluted earnings (loss) per share from continuing operations	6.57	16.14
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	6.57	16.14
	Diluted earnings (loss) per share from continuing and discontinued operations	6.57	16.14
24	Debt equity ratio	0.0175	0.0175
25	Debt service coverage ratio	0.016	0.0179
26	Interest service coverage ratio	0.0218	0.0179
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	370490700000
	Capital work-in-progress	56953600000
	Investment property	3487200000
	Goodwill	5982900000
	Other intangible assets	11112400000
	Intangible assets under development	68800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	71122400000
	Trade receivables, non-current	1063000000
	Loans, non-current	158800000
	Other non-current financial assets	50846800000
	Total non-current financial assets	123191000000
	Deferred tax assets (net)	578500000
	Other non-current assets	994700000
	Total non-current assets	572859800000
2	Current assets
	Inventories	6252400000
	Current financial asset
	Current investments	22896900000
	Trade receivables, current	42178600000
	Cash and cash equivalents	21903800000
	Bank balance other than cash and cash equivalents	14283000000
	Loans, current	64500000
	Other current financial assets	2629000000
	Total current financial assets	103955800000
	Current tax assets (net)	0
	Other current assets	25656900000
	Total current assets	135865100000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	30876100000
	Total assets	739601000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	12012800000
	Other equity	208669200000
	Total equity attributable to owners of parent	220682000000
	Non controlling interest	9430600000
	Total equity	230112600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	369922900000
	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	388800000
	Total Trade payable	388800000
	Other non-current financial liabilities	10711700000
	Total non-current financial liabilities	381023400000
	Provisions, non-current	5535700000
	Deferred tax liabilities (net)	17537600000
	Deferred government grants, Non-current	0
	Other non-current liabilities	5227700000
	Total non-current liabilities	409324400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	32137900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	529700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	29026500000
	Total Trade payable	29556200000
	Other current financial liabilities	30201900000
	Total current financial liabilities	91896000000
	Other current liabilities	6224700000
	Provisions, current	1055200000
	Current tax liabilities (Net)	50900000
	Deferred government grants, Current	0
	Total current liabilities	99226800000
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	937200000
	Total liabilities	509488400000
	Total equity and liabilites	739601000000
	Disclosure of notes on assets and liabilities

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		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Transmission	22467000000	83305900000
2	Distribution	29071700000	122664800000
3	Trading	3782800000	13804400000
4	Others	8424300000	17895800000
	Total Segment Revenue	63745800000	237670900000
	Less: Inter segment revenue	0	0
	Revenue from operations	63745800000	237670900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Transmission	9200300000	34286600000
2	Distribution	5729900000	191000000
3	Trading	119100000	142200000
4	Others	733800000	1925700000
	Total Profit before tax	15783100000	36545500000
	i. Finance cost	8261700000	8261700000
	ii. Other Unallocable Expenditure net off Unallocable income	-2218100000	-2218100000
	Profit before tax	9739500000	10748500000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Transmission	392854900000	392854900000
2	Distribution	205783400000	205783400000
3	Trading	11079900000	11079900000
4	Others	30543300000	30543300000
	Total Segment Asset	640261500000	640261500000
	Un-allocable Assets	99339500000	99339500000
	Net Segment Asset	739601000000	739601000000
4	Segment Liabilities
	Segment Liabilities
1	Transmission	27099400000	27099400000
2	Distribution	43503900000	43503900000
3	Trading	7712500000	7712500000
4	Others	7001400000	7001400000
	Total Segment Liabilities	85317200000	85317200000
	Un-allocable Liabilities	424171200000	424171200000
	Net Segment Liabilities	509488400000	509488400000
	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	Unaudited	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	Remeasurement gain / (loss) of Defined Benefit Plan	20300000	-140300000
2	Movement in Regulatory Deferral Balance	-10600000	158800000
	Total Amount of items that will not be reclassified to profit and loss	9700000	18500000
2	Income tax relating to items that will not be reclassified to profit or loss	600000	1800000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain / (loss) on designated portion of hedging instruments in a cash flow hedge	-890400000	2374300000
	Total Amount of items that will be reclassified to profit and loss	-890400000	2374300000
4	Income tax relating to items that will be reclassified to profit or loss	-86600000	529400000
5	Total Other comprehensive income	-794700000	1861600000

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			Unaudited
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			24156000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			32591600000
	Adjustments for decrease (increase) in inventories			-4761000000
	Adjustments for decrease (increase) in trade receivables, current			3273200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1259200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-4503300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			9671800000
	Adjustments for increase (decrease) in trade payables, non-current			0
	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			18832000000
	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			1526100000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			11300000
	Adjustments for dividend income			0
	Adjustments for interest income			4883600000
	Adjustments for share-based payments			0
	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)			-13407500000
	Other adjustments for non-cash items			27991800000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			65083200000
	Net cash flows from (used in) operations			89239200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2287000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			86952200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			8150000000
	Cash flows used in obtaining control of subsidiaries or other businesses			25816300000
	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			0
	Purchase of property, plant and equipment			93781400000
	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			4032400000
	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			0
	Interest received			5496900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-50357500000
	Net cash flows from (used in) investing activities	-152275900000
	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			83731000000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			72518000000
	Repayments of borrowings			47383600000
	Payments of lease liabilities			196200000
	Dividends paid			0
	Interest paid			29765600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			848600000
	Net cash flows from (used in) financing activities			79752200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			14428500000
	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			14428500000
	Cash and cash equivalents cash flow statement at beginning of period			7475300000
	Cash and cash equivalents cash flow statement at end of period			21903800000