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	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	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

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	5694095000	17354535000
	Other income	83924000	197041000
	Total income	5778019000	17551576000
2	Expenses
(a)	Cost of materials consumed	3178038000	9125332000
(b)	Purchases of stock-in-trade	104690000	117713000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-97317000	-99427000
(d)	Employee benefit expense	158772000	519009000
(e)	Finance costs	142732000	794512000
(f)	Depreciation, depletion and amortisation expense	164529000	605104000
(f)	Other Expenses
1	Other Expenses	738713000	2054210000
	Total other expenses	738713000	2054210000
	Total expenses	4390157000	13116453000
3	Total profit before exceptional items and tax	1387862000	4435123000
4	Exceptional items	-818000	-25999000
5	Total profit before tax	1387044000	4409124000
6	Tax expense
7	Current tax	-229505000	485981000
8	Deferred tax	574741000	670367000
9	Total tax expenses	345236000	1156348000
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	1041808000	3252776000
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	1041808000	3252776000
17	Other comprehensive income net of taxes	-1321000	-1586000
18	Total Comprehensive Income for the period	1040487000	3251190000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	991363000	3195771000
	Total profit or loss, attributable to non-controlling interests	50445000	50445000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	989931000	3194074000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	50556000	57115000
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		25108369000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.04	16.23
	Diluted earnings (loss) per share from continuing operations	4.99	16.09
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	5.04	16.23
	Diluted earnings (loss) per share from continuing and discontinued operations	4.99	16.09
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	22785738000
	Capital work-in-progress	1634681000
	Investment property	0
	Goodwill	0
	Other intangible assets	823291000
	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	39842000
	Trade receivables, non-current	0
	Loans, non-current	289430000
	Other non-current financial assets	408376000
	Total non-current financial assets	737648000
	Deferred tax assets (net)	413000
	Other non-current assets	2303000
	Total non-current assets	25984074000
2	Current assets
	Inventories	4661622000
	Current financial asset
	Current investments	0
	Trade receivables, current	5781185000
	Cash and cash equivalents	1194590000
	Bank balance other than cash and cash equivalents	4780120000
	Loans, current	50000
	Other current financial assets	45691000
	Total current financial assets	11801636000
	Current tax assets (net)	0
	Other current assets	5473342000
	Total current assets	21936600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	47920674000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	984453000
	Other equity	25108369000
	Total equity attributable to owners of parent	26092822000
	Non controlling interest	205061000
	Total equity	26297883000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	8615958000
	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	3500160000
	Total non-current financial liabilities	12116118000
	Provisions, non-current	12377000
	Deferred tax liabilities (net)	1494767000
	Deferred government grants, Non-current	0
	Other non-current liabilities	42188000
	Total non-current liabilities	13665450000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2638829000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1413597000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2787420000
	Total Trade payable	4201017000
	Other current financial liabilities	321806000
	Total current financial liabilities	7161652000
	Other current liabilities	694856000
	Provisions, current	27000
	Current tax liabilities (Net)	100806000
	Deferred government grants, Current	0
	Total current liabilities	7957341000
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	21622791000
	Total equity and liabilites	47920674000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Sales of Power & Solar Power plant	5694095000	17351295000
2	Sales of Plot	0	3240000
	Total Segment Revenue	5694095000	17354535000
	Less: Inter segment revenue	0	0
	Revenue from operations	5694095000	17354535000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Sales of Power & Solar Power plant	1555863000	5141198000
2	Sales of Plot	0	5415000
	Total Profit before tax	1555863000	5146613000
	i. Finance cost	3744000	3744000
	ii. Other Unallocable Expenditure net off Unallocable income	165076000	165076000
	Profit before tax	1387043000	4409122000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Sales of Power & Solar Power plant	42264591000	42264591000
2	Sales of Plot	46626000	46626000
	Total Segment Asset	42311217000	42311217000
	Un-allocable Assets	5609456000	5609456000
	Net Segment Asset	47920673000	47920673000
4	Segment Liabilities
	Segment Liabilities
1	Sales of Power & Solar Power plant	21478497000	21478497000
2	Sales of Plot	32933000	32933000
	Total Segment Liabilities	21511430000	21511430000
	Un-allocable Liabilities	111361000	111361000
	Net Segment Liabilities	21622791000	21622791000
	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	Items that will not be reclassified to profit and loss	-1765000	-2120000
	Total Amount of items that will not be reclassified to profit and loss	-1765000	-2120000
2	Income tax relating to items that will not be reclassified to profit or loss	-444000	-534000
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	-1321000	-1586000

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			4409124000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			794512000
	Adjustments for decrease (increase) in inventories			-1322995000
	Adjustments for decrease (increase) in trade receivables, current			-1509868000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-448687000
	Adjustments for decrease (increase) in other non-current assets			-503000
	Adjustments for other financial assets, non-current			-486531000
	Adjustments for other financial assets, current			-40104000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			34915000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			516493000
	Adjustments for increase (decrease) in other non-current liabilities			42188000
	Adjustments for depreciation and amortisation expense			605104000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-657000
	Adjustments for provisions, non-current			6031000
	Adjustments for other financial liabilities, current			53908000
	Adjustments for other financial liabilities, non-current			1225000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			175589000
	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			1705000
	Other adjustments to reconcile profit (loss)			-6965000
	Other adjustments for non-cash items			-2120000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1717915000
	Net cash flows from (used in) operations			2691209000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			613882000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2077327000
	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			39841000
	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			15050655000
	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			175589000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-954110000
	Net cash flows from (used in) investing activities	-15869017000
	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			14774270000
	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			2936203000
	Repayments of borrowings			0
	Payments of lease liabilities			-1447772000
	Dividends paid			118321000
	Interest paid			794512000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-179153000
	Net cash flows from (used in) financing activities			18066259000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4274569000
	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			4274569000
	Cash and cash equivalents cash flow statement at beginning of period			1700140000
	Cash and cash equivalents cash flow statement at end of period			5974709000