Integrated Filing — IndAS

General information about company
Scrip Code	542323
NSE Symbol	KPIGREEN
MSEI Symbol	NOTLISTED
ISIN	INE542W01025
Name of company	KPI Green Energy 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	14-May-2025   09:10:00
End date and time of board meeting	14-May-2025   09:45:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-03-11
Indicate Company website link for updated RPT policy of the Company	www.kpigreenenergy.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not applicable

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	Standalone	Standalone
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	4880956000	15920001000
	Other income	55380000	154800000
	Total income	4936336000	16074801000
2	Expenses
(a)	Cost of materials consumed	2800728000	9336571000
(b)	Purchases of stock-in-trade	102267000	115289000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-97317000	-99427000
(d)	Employee benefit expense	148821000	473223000
(e)	Finance costs	123630000	678202000
(f)	Depreciation, depletion and amortisation expense	135723000	518520000
(f)	Other Expenses
1	Other Expenses	580669000	1631295000
	Total other expenses	580669000	1631295000
	Total expenses	3794521000	12653673000
3	Total profit before exceptional items and tax	1141815000	3421128000
4	Exceptional items	-818000	-16932000
5	Total profit before tax	1140997000	3404196000
6	Tax expense
7	Current tax	-248484000	300916000
8	Deferred tax	530306000	579738000
9	Total tax expenses	281822000	880654000
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	859175000	2523542000
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	859175000	2523542000
17	Other comprehensive income net of taxes	-1763000	-2028000
18	Total Comprehensive Income for the period	857412000	2521514000
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	984453000	984453000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		18984120000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	4.36	12.82
	Diluted earnings (loss) per share from continuing operations	4.33	12.71
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	4.36	12.82
	Diluted earnings (loss) per share from continuing and discontinued operations	4.33	12.71
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	18962200000
	Capital work-in-progress	1633591000
	Investment property	0
	Goodwill	0
	Other intangible assets	16938000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	3425897000
	Trade receivables, non-current	0
	Loans, non-current	32194000
	Other non-current financial assets	144254000
	Total non-current financial assets	3602345000
	Deferred tax assets (net)	0
	Other non-current assets	2303000
	Total non-current assets	24217377000
2	Current assets
	Inventories	2938042000
	Current financial asset
	Current investments	0
	Trade receivables, current	4419843000
	Cash and cash equivalents	340990000
	Bank balance other than cash and cash equivalents	4383224000
	Loans, current	0
	Other current financial assets	5642000
	Total current financial assets	9149699000
	Current tax assets (net)	0
	Other current assets	4815718000
	Total current assets	16903459000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	41120836000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	984453000
	Other equity	18984120000
	Total equity attributable to owners of parent	19968573000
	Non controlling interest
	Total equity	19968573000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9573125000
	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	3018264000
	Total non-current financial liabilities	12591389000
	Provisions, non-current	11135000
	Deferred tax liabilities (net)	1256759000
	Deferred government grants, Non-current	0
	Other non-current liabilities	42188000
	Total non-current liabilities	13901471000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2530996000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1370494000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2580533000
	Total Trade payable	3951027000
	Other current financial liabilities	216512000
	Total current financial liabilities	6698535000
	Other current liabilities	451451000
	Provisions, current	0
	Current tax liabilities (Net)	100806000
	Deferred government grants, Current	0
	Total current liabilities	7250792000
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	21152263000
	Total equity and liabilites	41120836000
	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		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Sales of Power & Solar Power Plant	4880956000	15916760000
2	Sales of Plot	0	3240000
	Total Segment Revenue	4880956000	15920000000
	Less: Inter segment revenue	0	0
	Revenue from operations	4880956000	15920000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sales of Power & Solar Power Plant	1129951000	3821907000
2	Sales of Plot	182763000	184565000
	Total Profit before tax	1312714000	4006472000
	i. Finance cost	4024000	4024000
	ii. Other Unallocable Expenditure net off Unallocable income	167694000	167694000
	Profit before tax	1140996000	3404196000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sales of Power & Solar Power Plant	33763367000	33763367000
2	Sales of Plot	46626000	46626000
	Total Segment Asset	33809993000	33809993000
	Un-allocable Assets	7310843000	7310843000
	Net Segment Asset	41120836000	41120836000
4	Segment Liabilities
	Segment Liabilities
1	Sales of Power & Solar Power Plant	19268231000	19268231000
2	Sales of Plot	32933000	32933000
	Total Segment Liabilities	19301164000	19301164000
	Un-allocable Liabilities	1851099000	1851099000
	Net Segment Liabilities	21152263000	21152263000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Items that will not be reclassified to profit and loss Income Tax	-2356000	-2710000
	Total Amount of items that will not be reclassified to profit and loss	-2356000	-2710000
2	Income tax relating to items that will not be reclassified to profit or loss	-593000	-682000
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	-1763000	-2028000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3404196000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			678201000
	Adjustments for decrease (increase) in inventories			-16922000
	Adjustments for decrease (increase) in trade receivables, current			-1393326000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-42852000
	Adjustments for decrease (increase) in other non-current assets			-503000
	Adjustments for other financial assets, non-current			-70430000
	Adjustments for other financial assets, current			-233000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1220714000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			338790000
	Adjustments for increase (decrease) in other non-current liabilities			42188000
	Adjustments for depreciation and amortisation expense			518520000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-672000
	Adjustments for provisions, non-current			5544000
	Adjustments for other financial liabilities, current			64495000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			145502000
	Adjustments for share-based payments			220023000
	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			1836000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-2710000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1417161000
	Net cash flows from (used in) operations			4821357000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			322661000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4498696000
	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			1318908000
	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			13318606000
	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			0
	Interest received			145502000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-957029000
	Net cash flows from (used in) investing activities	-15449041000
	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			10000000000
	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			4261687000
	Repayments of borrowings			0
	Payments of lease liabilities			-1087853000
	Dividends paid			118321000
	Interest paid			675758000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-137153000
	Net cash flows from (used in) financing activities			14418308000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			3467963000
	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			3467963000
	Cash and cash equivalents cash flow statement at beginning of period			1256254000
	Cash and cash equivalents cash flow statement at end of period			4724217000