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	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	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

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	31893900000	117453900000
	Other income	3080000000	8941000000
	Total income	34973900000	126394900000
2	Expenses
(a)	Cost of materials consumed	11631000000	44560300000
(b)	Purchases of stock-in-trade	1403900000	1403900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1311400000	4642900000
(e)	Finance costs	6752800000	22691300000
(f)	Depreciation, depletion and amortisation expense	4818600000	16546400000
(f)	Other Expenses
1	Other Expenses	5502800000	14638600000
	Total other expenses	5502800000	14638600000
	Total expenses	31420500000	104483400000
3	Total profit before exceptional items and tax	3553400000	21911500000
4	Exceptional items	0	0
5	Total profit before tax	3553400000	21911500000
6	Tax expense
7	Current tax	923200000	3867800000
8	Deferred tax	-1461200000	-1557600000
9	Total tax expenses	-538000000	2310200000
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	4091400000	19601300000
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	53700000	227500000
16	Total profit (loss) for period	4145100000	19828800000
17	Other comprehensive income net of taxes	11792600000	13342100000
18	Total Comprehensive Income for the period	15937700000	33170900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	4080500000	19508900000
	Total profit or loss, attributable to non-controlling interests	64600000	64600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	15916400000	32893500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	21300000	277400000
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		256161800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.34	11.19
	Diluted earnings (loss) per share from continuing operations	2.34	11.18
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	2.34	11.19
	Diluted earnings (loss) per share from continuing and discontinued operations	2.34	11.18
24	Debt equity ratio	0.0181	0.0181
25	Debt service coverage ratio	0.0162	0.0162
26	Interest service coverage ratio	0.0267	0.0298
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	457130200000
	Capital work-in-progress	102769200000
	Investment property
	Goodwill	6398200000
	Other intangible assets	78024000000
	Intangible assets under development	40100000
	Biological assets other than bearer plants
	Investments accounted for using equity method	947700000
	Non-current financial assets
	Non-current investments	75589200000
	Trade receivables, non-current	2901200000
	Loans, non-current	5676400000
	Other non-current financial assets	25420500000
	Total non-current financial assets	109587300000
	Deferred tax assets (net)	4835700000
	Other non-current assets	15472100000
	Total non-current assets	775204500000
2	Current assets
	Inventories	9053300000
	Current financial asset
	Current investments	21016000000
	Trade receivables, current	26143600000
	Cash and cash equivalents	32335300000
	Bank balance other than cash and cash equivalents	14616400000
	Loans, current	1989000000
	Other current financial assets	2395200000
	Total current financial assets	98495500000
	Current tax assets (net)	3427800000
	Other current assets	13208700000
	Total current assets	124185300000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	899389800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	17452500000
	Other equity	256161800000
	Total equity attributable to owners of parent	273614300000
	Non controlling interest	17236300000
	Total equity	290850600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	448968500000
	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	5173300000
	Total non-current financial liabilities	454141800000
	Provisions, non-current	1522200000
	Deferred tax liabilities (net)	30833900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	4887100000
	Total non-current liabilities	491385000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	47244500000
	Trade payables, 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	14094500000
	Total Trade payable	14094500000
	Other current financial liabilities	47325700000
	Total current financial liabilities	108664700000
	Other current liabilities	7068700000
	Provisions, current	339500000
	Current tax liabilities (Net)	1081300000
	Deferred government grants, Current	0
	Total current liabilities	117154200000
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	608539200000
	Total equity and liabilites	899389800000
	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	Thermal	22651000000	79417500000
2	Renewable	8473000000	35789000000
3	Unallocated	769900000	2247400000
	Total Segment Revenue	31893900000	117453900000
	Less: Inter segment revenue	0	0
	Revenue from operations	31893900000	117453900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Thermal	5065300000	18584800000
2	Renewable	4013000000	20753300000
3	Unallocated	423800000	1268000000
	Total Profit before tax	9502100000	40606100000
	i. Finance cost	6752800000	6752800000
	ii. Other Unallocable Expenditure net off Unallocable income	-857800000	-857800000
	Profit before tax	3607100000	22139000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Thermal	347763900000	347763900000
2	Renewable	424331600000	424331600000
3	Unallocated	127294300000	127294300000
	Total Segment Asset	899389800000	899389800000
	Un-allocable Assets	0	0
	Net Segment Asset	899389800000	899389800000
4	Segment Liabilities
	Segment Liabilities
1	Thermal	316221100000	316221100000
2	Renewable	289346200000	289346200000
3	Unallocated	2971900000	2971900000
	Total Segment Liabilities	608539200000	608539200000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	608539200000	608539200000
	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	Items that will not be reclassified to profit or loss	11310700000	16306200000
	Total Amount of items that will not be reclassified to profit and loss	11310700000	16306200000
2	Income tax relating to items that will not be reclassified to profit or loss	1637800000	3458400000
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	-2119700000	-494300000
5	Total Other comprehensive income	11792600000	13342100000

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			21911500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			22691300000
	Adjustments for decrease (increase) in inventories			2107400000
	Adjustments for decrease (increase) in trade receivables, current			-7269300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-9511600000
	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			-1205000000
	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			16546400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			158700000
	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			1219000000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			366100000
	Adjustments for fair value losses (gains)			-8300000
	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)			-1486900000
	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)			23607800000
	Net cash flows from (used in) operations			45519300000
	Dividends received			-513200000
	Interest paid			0
	Interest received			-3330800000
	Income taxes paid (refund)			3290600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			38384700000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			1215700000
	Cash flows used in obtaining control of subsidiaries or other businesses			168873100000
	Other cash receipts from sales of equity or debt instruments of other entities			5200000
	Other cash payments to acquire equity or debt instruments of other entities			1176800000
	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			16400000
	Purchase of property, plant and equipment			67085700000
	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			880000000
	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			513200000
	Interest received			3195400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3058900000
	Net cash flows from (used in) investing activities	-236128600000
	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			214059700000
	Repayments of borrowings			29807700000
	Payments of lease liabilities			639500000
	Dividends paid			3638500000
	Interest paid			27206900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			202233900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			4490000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			6231300000
	Net increase (decrease) in cash and cash equivalents			10721300000
	Cash and cash equivalents cash flow statement at beginning of period			41800700000
	Cash and cash equivalents cash flow statement at end of period			52522000000