Integrated Filing — IndAS



General information about company
Scrip Code 543297
NSE Symbol IWEL
MSEI Symbol NOTLISTED
ISIN INEOFLR01028
Name of company INOX WIND 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-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 Single segment
Start date and time of board meeting 30-May-2025   16:15:00
End date and time of board meeting 30-May-2025   16:45:00
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 12748200000 35571500000
Other income 358300000 1444000000
Total income 13106500000 37015500000
2 Expenses
(a) Cost of materials consumed 7545700000 20541100000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -434800000 196000000
(d) Employee benefit expense 514400000 1698400000
(e) Finance costs 347800000 1689800000
(f) Depreciation, depletion and amortisation expense 477000000 1823100000
(f) Other Expenses
1 Erection, Procurement & Commissioning Cost 611900000 1716600000
2 Other Expenses 1968100000 3847800000
Total other expenses 2580000000 5564400000
Total expenses 11030100000 31512800000
3 Total profit before exceptional items and tax 2076400000 5502700000
4 Exceptional items 0 -134600000
5 Total profit before tax 2076400000 5368100000
6 Tax expense
7 Current tax 9400000 139300000
8 Deferred tax 163500000 1003400000
9 Total tax expenses 172900000 1142700000
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 1903500000 4225400000
12 Profit (loss) from discontinued operations before tax 0 100000
13 Tax expense of discontinued operations 0 -25600000
14 Net profit (loss) from discontinued operation after tax 0 25700000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 1903500000 4251100000
17 Other comprehensive income net of taxes -200000 -10700000
18 Total Comprehensive Income for the period 1903300000 4240400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 670600000 1395600000
Total profit or loss, attributable to non-controlling interests 1232900000 2855500000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 670500000 1392400000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1232800000 2848000000
21 Details of equity share capital
Paid-up equity share capital 120500000 120500000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 30318000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 53.78 115.04
Diluted earnings (loss) per share from continuing operations 53.78 115.04
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0.8
Diluted earnings (loss) per share from discontinued operations 0 0.8
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 53.78 115.84
Diluted earnings (loss) per share from continuing and discontinued operations 53.78 115.84
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 19804000000
Capital work-in-progress 2960700000
Investment property 0
Goodwill 101400000
Other intangible assets 3000600000
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 2647500000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 4303500000
Total non-current financial assets 6951000000
Deferred tax assets (net) 3501500000
Other non-current assets 1432400000
Total non-current assets 37751600000
2 Current assets
Inventories 13517800000
Current financial asset
Current investments 1808100000
Trade receivables, current 26878200000
Cash and cash equivalents 210100000
Bank balance other than cash and cash equivalents 1918600000
Loans, current 415600000
Other current financial assets 1281700000
Total current financial assets 32512300000
Current tax assets (net) 208400000
Other current assets 3960800000
Total current assets 50199300000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 87950900000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 120500000
Other equity 30318000000
Total equity attributable to owners of parent 30438500000
Non controlling interest 25621300000
Total equity 56059800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 19000000
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 307400000
Total non-current financial liabilities 326400000
Provisions, non-current 165100000
Deferred tax liabilities (net) 25900000
Deferred government grants, Non-current
Other non-current liabilities 820100000
Total non-current liabilities 1337500000
Current liabilities
Current financial liabilities
Borrowings, current 14644500000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 18900000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10634800000
Total Trade payable 10653700000
Other current financial liabilities 1308100000
Total current financial liabilities 26606300000
Other current liabilities 3916200000
Provisions, current 20600000
Current tax liabilities (Net) 10500000
Deferred government grants, Current 0
Total current liabilities 30553600000
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 31891100000
Total equity and liabilites 87950900000
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 Remeasurements of the defined benefit plans -100000 -12400000
Total Amount of items that will not be reclassified to profit and loss -100000 -12400000
2 Income tax relating to items that will not be reclassified to profit or loss 100000 -1700000
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
5 Total Other comprehensive income -200000 -10700000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 5368100000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1689800000
Adjustments for decrease (increase) in inventories -1192600000
Adjustments for decrease (increase) in trade receivables, current -16456100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 1117000000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 173100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 4577500000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1617500000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1823100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 63300000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 1872000000
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 210600000
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) 311100000
Other adjustments for non-cash items 690700000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -3924200000
Net cash flows from (used in) operations 1443900000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 64400000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1379500000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 452500000
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 16281600000
Other cash payments to acquire equity or debt instruments of other entities 15312800000
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 200000
Purchase of property, plant and equipment 6204900000
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 -14000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 737400000
Net cash flows from (used in) investing activities -4060000000
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 7821100000
Proceeds from issuing other equity instruments 1525000000
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 8900000
Repayments of borrowings 3945700000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 2639900000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 2769400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 88900000
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 88900000
Cash and cash equivalents cash flow statement at beginning of period 121200000
Cash and cash equivalents cash flow statement at end of period 210100000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Dewan P N Chopra & Co Yes 31-Jan-2027