Integrated Filing — IndAS

General information about company
Scrip Code	544283
NSE Symbol	ACMESOLAR
MSEI Symbol	NOTLISTED
ISIN	INE622W01025
Name of company	ACME Solar Holdings 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	13-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	Single segment
Description of single segment	Sale of Electricity through Renewable Projects
Start date and time of board meeting	19-May-2025   19:58:00
End date and time of board meeting	19-May-2025   20:32:00
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	4868870000	14051310000
	Other income	523680000	1701100000
	Total income	5392550000	15752410000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	172720000	649450000
(e)	Finance costs	2055460000	7592070000
(f)	Depreciation, depletion and amortisation expense	1022200000	2873130000
(f)	Other Expenses
1	Other Expenses	338680000	1047560000
	Total other expenses	338680000	1047560000
	Total expenses	3589060000	12162210000
3	Total profit before exceptional items and tax	1803490000	3590200000
4	Exceptional items	-140820000	-209840000
5	Total profit before tax	1662670000	3380360000
6	Tax expense
7	Current tax	-45710000	730480000
8	Deferred tax	487630000	141670000
9	Total tax expenses	441920000	872150000
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	1220750000	2508210000
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	1220750000	2508210000
17	Other comprehensive income net of taxes	110000	2290000
18	Total Comprehensive Income for the period	1220860000	2510500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1233620000	2521080000
	Total profit or loss, attributable to non-controlling interests	-12870000	-12870000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1233730000	2523370000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-12870000	-12870000
21	Details of equity share capital
	Paid-up equity share capital	1210180000	1210180000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		43895620000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.15	4.55
	Diluted earnings (loss) per share from continuing operations	2.14	4.53
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	2.15	4.55
	Diluted earnings (loss) per share from continuing and discontinued operations	2.14	4.53
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	116624980000
	Capital work-in-progress	13623370000
	Investment property	14020000
	Goodwill	0
	Other intangible assets	6512430000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	2750000000
	Trade receivables, non-current
	Loans, non-current	1874350000
	Other non-current financial assets	1839940000
	Total non-current financial assets	6464290000
	Deferred tax assets (net)	2634510000
	Other non-current assets	346330000
	Total non-current assets	146219930000
2	Current assets
	Inventories	39270000
	Current financial asset
	Current investments	0
	Trade receivables, current	3808190000
	Cash and cash equivalents	12842730000
	Bank balance other than cash and cash equivalents	16317590000
	Loans, current	0
	Other current financial assets	1744060000
	Total current financial assets	34712570000
	Current tax assets (net)	0
	Other current assets	2969250000
	Total current assets	37721090000
3	Non-current assets classified as held for sale	96370000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	184037390000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1210180000
	Other equity	43895620000
	Total equity attributable to owners of parent	45105800000
	Non controlling interest	-12880000
	Total equity	45092920000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	98571700000
	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	6964480000
	Total non-current financial liabilities	105536180000
	Provisions, non-current	100570000
	Deferred tax liabilities (net)	2968300000
	Deferred government grants, Non-current
	Other non-current liabilities	17144120000
	Total non-current liabilities	125749170000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5655310000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	71710000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2175550000
	Total Trade payable	2247260000
	Other current financial liabilities	3805390000
	Total current financial liabilities	11707960000
	Other current liabilities	1474330000
	Provisions, current	11550000
	Current tax liabilities (Net)	1460000
	Deferred government grants, Current
	Total current liabilities	13195300000
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	138944470000
	Total equity and liabilites	184037390000
	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)
	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	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Re-measurement gain/ (loss) on defined benefit plans	150000	3060000
2	Income tax effect	-40000	-770000
	Total Amount of items that will not be reclassified to profit and loss	110000	2290000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	110000	2290000

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			3380360000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7592070000
	Adjustments for decrease (increase) in inventories			-39270000
	Adjustments for decrease (increase) in trade receivables, current			400660000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1489030000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-185000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1509290000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			120140000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2873130000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			259030000
	Adjustments for provisions, current			45020000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			779390000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			390000
	Adjustments for dividend income			0
	Adjustments for interest income			1335890000
	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)			-133970000
	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)			13374020000
	Net cash flows from (used in) operations			16754380000
	Dividends received			0
	Interest paid			1324190000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			15430190000
	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			0
	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			-50000
	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			39270000
	Purchase of property, plant and equipment			32659930000
	Proceeds from sales of investment property			0
	Purchase of investment property			2750000000
	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			1547870000
	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			1530380000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-7468940000
	Net cash flows from (used in) investing activities	-39761300000
	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			22932880000
	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			66528160000
	Repayments of borrowings			45139340000
	Payments of lease liabilities			605100000
	Dividends paid			0
	Interest paid			9634350000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			34082250000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			9751140000
	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			9751140000
	Cash and cash equivalents cash flow statement at beginning of period			3091590000
	Cash and cash equivalents cash flow statement at end of period			12842730000