Integrated Filing — IndAS

General information about company
Scrip Code	533148
NSE Symbol	JSWENERGY
MSEI Symbol	NOTLISTED
ISIN	INE121E01018
Name of company	JSW 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	15-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	Single segment
Description of single segment	NA
Start date and time of board meeting	15-May-2025   16:00:00
End date and time of board meeting	15-May-2025   18:15:00
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	Yes
(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.	Yes
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	2025-05-15
Indicate Company website link for updated RPT policy of the Company	https://www.jsw.in/sites/default/files/assets//downloads/energy/Corporate%20Governance%20and%20Regulatory%20Information/Policies/6.%20Related%20Party%20Policy.pdf
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?	Yes

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	9457500000	39393100000
	Other income	3047700000	6805400000
	Total income	12505200000	46198500000
2	Expenses
(a)	Cost of materials consumed	4241200000	19870200000
(b)	Purchases of stock-in-trade	0	293200000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	607600000	2032600000
(e)	Finance costs	1120800000	3650600000
(f)	Depreciation, depletion and amortisation expense	532500000	2432600000
(f)	Other Expenses
1	Other Expenses	1836100000	5131100000
	Total other expenses	1836100000	5131100000
	Total expenses	8338200000	33410300000
3	Total profit before exceptional items and tax	4167000000	12788200000
4	Exceptional items	0	0
5	Total profit before tax	4167000000	12788200000
6	Tax expense
7	Current tax	718000000	2247300000
8	Deferred tax	-1195000000	-1669100000
9	Total tax expenses	-477000000	578200000
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	4644000000	12210000000
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	4644000000	12210000000
17	Other comprehensive income net of taxes	9655000000	12836800000
18	Total Comprehensive Income for the period	14299000000	25046800000
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	17452500000	17452500000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		204906200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.66	7.01
	Diluted earnings (loss) per share from continuing operations	2.66	7
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	2.66	7.01
	Diluted earnings (loss) per share from continuing and discontinued operations	2.66	7
24	Debt equity ratio	0.0044	0.0044
25	Debt service coverage ratio	0.0332	0.0298
26	Interest service coverage ratio	0.0714	0.064
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	33547200000
	Capital work-in-progress	901700000
	Investment property	0
	Goodwill	0
	Other intangible assets	30100000
	Intangible assets under development	32400000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	226967900000
	Trade receivables, non-current	591900000
	Loans, non-current	38196900000
	Other non-current financial assets	10744300000
	Total non-current financial assets	276501000000
	Deferred tax assets (net)	1009000000
	Other non-current assets	822600000
	Total non-current assets	312844000000
2	Current assets
	Inventories	2179400000
	Current financial asset
	Current investments	5606900000
	Trade receivables, current	6066200000
	Cash and cash equivalents	5922600000
	Bank balance other than cash and cash equivalents	4755300000
	Loans, current	1689000000
	Other current financial assets	1074300000
	Total current financial assets	25114300000
	Current tax assets (net)
	Other current assets	1129100000
	Total current assets	28422800000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	341266800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	17452500000
	Other equity	204906200000
	Total equity attributable to owners of parent	222358700000
	Non controlling interest
	Total equity	222358700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	53753000000
	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	231600000
	Total non-current financial liabilities	53984600000
	Provisions, non-current	267000000
	Deferred tax liabilities (net)	12844900000
	Deferred government grants, Non-current
	Other non-current liabilities	54500000
	Total non-current liabilities	67151000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	43835300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	138800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4099000000
	Total Trade payable	4237800000
	Other current financial liabilities	1215800000
	Total current financial liabilities	49288900000
	Other current liabilities	1310900000
	Provisions, current	126000000
	Current tax liabilities (Net)	1031300000
	Deferred government grants, Current
	Total current liabilities	51757100000
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
	Total liabilities	118908100000
	Total equity and liabilites	341266800000
	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)
	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	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 or loss	11299500000	16303800000
	Total Amount of items that will not be reclassified to profit and loss	11299500000	16303800000
2	Income tax relating to items that will not be reclassified to profit or loss	1644500000	3467000000
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	9655000000	12836800000

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			12788200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			3650600000
	Adjustments for decrease (increase) in inventories			2211900000
	Adjustments for decrease (increase) in trade receivables, current			171400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			451100000
	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			-6268200000
	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			2432600000
	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			-39500000
	Adjustments for dividend income			3483400000
	Adjustments for interest income			2017500000
	Adjustments for share-based payments			219000000
	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)			0
	Other adjustments for non-cash items			-173100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2845100000
	Net cash flows from (used in) operations			9943100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1618000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			8325100000
	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			300000
	Other cash receipts from sales of equity or debt instruments of other entities			1578500000
	Other cash payments to acquire equity or debt instruments of other entities			33962200000
	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			2200000
	Purchase of property, plant and equipment			1256700000
	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			499700000
	Cash advances and loans made to other parties			41795500000
	Cash receipts from repayment of advances and loans made to other parties			730800000
	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			3483400000
	Interest received			937200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4699700000
	Net cash flows from (used in) investing activities	-75482000000
	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			49444800000
	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			22000000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			47454300000
	Repayments of borrowings			19816600000
	Payments of lease liabilities			59500000
	Dividends paid			3495500000
	Interest paid			3623900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			69925600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2768700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			32100000
	Net increase (decrease) in cash and cash equivalents			2800800000
	Cash and cash equivalents cash flow statement at beginning of period			8721200000
	Cash and cash equivalents cash flow statement at end of period			11522000000