General information about company |
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|---|---|
| Scrip code | 000000 |
| NSE Symbol | ORIANA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE0OUT01019 |
| Name of company | ORIANA POWER LIMITED |
| Type of company | SME |
| 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 | 28-May-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 20-May-2025 |
| Description of presentation currency | INR (in Actuals) |
| Reporting Type | Half Yearly |
| Reporting Quarter | Yearly |
| 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 | 28-May-2025 15:30:00 |
| End date and time of board meeting | 28-May-2025 20:15:00 |
| 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 — NBFC |
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| 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-Oct-2024 | 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 | |||
| (i) | Interest Income | ||
| (ii) | Dividend Income | ||
| (iii) | Rental Income | ||
| (iv) | Fees and commission Income | ||
| (v) | Net gain on fair value changes | ||
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | ||
| (vii) | Sale of products (including Excise Duty) | ||
| (viii) | Sale of services | ||
| (ix) | Other revenue from operations | ||
| Total other revenue from operations | |||
| Total Revenue From Operations | 6276222000 | 9871660000 | |
| Other income | 78843000 | 109011000 | |
| Total income | 6355065000 | 9980671000 | |
| 2 | Expenses | ||
| Cost of materials consumed | 4490940000 | 7195632000 | |
| Purchases of stock-in-trade | 633000 | 633000 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0 | 0 | |
| Employee benefit expense | 97954000 | 163162000 | |
| Finance costs | 167653000 | 245242000 | |
| Depreciation, depletion and amortisation expense | |||
| Fees and commission expense | |||
| Net loss on fair value changes | |||
| Net loss on derecognition of financial instruments under amortised cost category | |||
| Impairment on financial instruments | |||
| (f) | Other expenses | ||
| 1 | Other Expenses | 95766000 | 167454000 |
| Total other expenses | 95766000 | 167454000 | |
| Total expenses | 4904355000 | 7857031000 | |
| 3 | Total profit before exceptional items and tax | ||
| 4 | Exceptional items | ||
| 5 | Total profit before tax | 1450710000 | 2123640000 |
| 7 | Tax expense | ||
| 8 | Current tax | 408884000 | 586862000 |
| 9 | Deferred tax | -57862000 | -48615000 |
| 10 | Total tax expenses | 351022000 | 538247000 |
| 11 | Net Profit Loss for the period from continuing operations | ||
| 12 | Profit (loss) from discontinued operations before tax | ||
| 13 | Tax expense of discontinued operations | ||
| 17 | Net profit (loss) from discontinued operation after tax | ||
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | ||
| 15 | Total profit (loss) for period | ||
| 16 | Other comprehensive income net of taxes | ||
| 17 | Total Comprehensive Income for the period | ||
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | 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 | |||
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 203192000 | 203192000 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | 0 | |
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | |||
| Diluted earnings per share from continuing operations | |||
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | |||
| Diluted earnings per share from discontinued operations | |||
| ii | Earnings per equity share | ||
| Basic earnings per share | 54.68 | 79.52 | |
| Diluted earnings per share | 54.68 | 79.52 | |
| 23 | Debt equity ratio | ||
| 24 | Debt service coverage ratio | ||
| 25 | Interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
Remarks |
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|---|---|---|
| 23 | Debt equity ratio | |
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio | |
Cash flow statement, indirect |
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| 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 | 2123640000 | ||
| Adjustments for reconcile profit (loss) | |||
| Adjustments for finance costs | 245242000 | ||
| Adjustments for decrease (increase) in inventories | -69650000 | ||
| Adjustments for decrease (increase) in trade receivables, current | |||
| Adjustments for decrease (increase) in trade receivables, non-current | |||
| Adjustments for decrease (increase) in other current assets | -690996000 | ||
| Adjustments for decrease (increase) in other non-current assets | |||
| Adjustments for other financial assets, non-current | |||
| Adjustments for other financial assets, current | |||
| Adjustments for other bank balances | |||
| Adjustments for increase (decrease) in trade payables, current | |||
| Adjustments for increase (decrease) in trade payables, non-current | |||
| Adjustments for increase (decrease) in other current liabilities | 3589472000 | ||
| Adjustments for increase (decrease) in other non-current liabilities | |||
| Adjustments for depreciation and amortisation expense | 84908000 | ||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0 | ||
| Adjustments for provisions, current | |||
| Adjustments for provisions, non-current | |||
| Adjustments for other financial liabilities, current | |||
| Adjustments for other financial liabilities, non-current | |||
| Adjustments for unrealised foreign exchange losses gains | -3186000 | ||
| Adjustments for dividend income | 0 | ||
| Adjustments for interest income | |||
| Adjustments for share-based payments | 0 | ||
| Adjustments for fair value losses (gains) | |||
| Adjustments for undistributed profits of associates | |||
| Other adjustments for which cash effects are investing or financing cash flow | -85568000 | ||
| Other adjustments to reconcile profit (loss) | 0 | ||
| Other adjustments for non-cash items | -87875000 | ||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0 | ||
| Total adjustments for reconcile profit (loss) | 1256741000 | ||
| Net cash flows from (used in) operations | 3380381000 | ||
| Dividends received | 0 | ||
| Interest paid | 0 | ||
| Interest received | 0 | ||
| Income taxes paid (refund) | 475501000 | ||
| Other inflows (outflows) of cash | 0 | ||
| Net cash flows from (used in) operating activities | 2904880000 | ||
| 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 | 2784915000 | ||
| 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 | 1400790000 | ||
| Proceeds from sales of investment property | |||
| Purchase of investment property | |||
| Proceeds from sales of intangible assets | 0 | ||
| Purchase of intangible assets | 0 | ||
| Proceeds from sales of intangible assets under development | |||
| Purchase of intangible assets under development | |||
| Proceeds from sales of goodwill | |||
| Purchase of goodwill | |||
| Proceeds from biological assets other than bearer plants | |||
| Purchase of biological assets other than bearer plants | |||
| Proceeds from government grants | 0 | ||
| Proceeds from sales of other long-term assets | |||
| Purchase of other long-term assets | |||
| Cash advances and loans made to other parties | 91520000 | ||
| 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 | 85568000 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | -1032009000 | ||
| Net cash flows from (used in) investing activities | -5223666000 | ||
| Cash flows from used in financing activities | |||
| Proceeds from changes in ownership interests in subsidiaries | |||
| Payments from changes in ownership interests in subsidiaries | |||
| Proceeds from issuing shares | |||
| Proceeds from issuing other equity instruments | 0 | ||
| Payments to acquire or redeem entity's shares | |||
| Payments of other equity instruments | |||
| Proceeds from exercise of stock options | |||
| Proceeds from issuing debentures notes bonds etc | 0 | ||
| Proceeds from borrowings | 873972000 | ||
| Repayments of borrowings | 0 | ||
| Payments of lease liabilities | |||
| Dividends paid | 0 | ||
| Interest paid | 245242000 | ||
| Income taxes paid (refund) | 0 | ||
| Other inflows (outflows) of cash | 3680000 | ||
| Net cash flows from (used in) financing activities | 2695306000 | ||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 376520000 | ||
| Effect of exchange rate changes on cash and cash equivalents | |||
| Effect of exchange rate changes on cash and cash equivalents | 3187000 | ||
| Net increase (decrease) in cash and cash equivalents | 379707000 | ||
| Cash and cash equivalents cash flow statement at beginning of period | 220963000 | ||
| Cash and cash equivalents cash flow statement at end of period | 600670000 | ||
Statement of Asset and Liabilities |
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|---|---|---|---|
| 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 | Finanical Asset | ||
| Cash and cash equivalents | 0 | ||
| Bank Balance other than (a) above | 704052000 | ||
| Derivative financial instruments | |||
| Receivables | |||
| (I) Trade Receivables | 3941534000 | ||
| (II) Other Receivables | |||
| Loans | |||
| Investments | |||
| Other Financial assets | |||
| Total Financial Assets | 4645586000 | ||
| 2 | Non Financial Asset | ||
| Inventories | 224545000 | ||
| Current tax assets (Net) | |||
| Deferred tax Assets (Net) | 6476000 | ||
| Investment Property | |||
| Biological assets other than bearer plants | |||
| Property, Plant and Equipment | 2561013000 | ||
| Capital work-in-progress | |||
| Intangible assets under development | |||
| Goodwill | |||
| Other Intangible assets | |||
| Other non-financial assets (to be specified) | |||
| Total Non Financial Assets | 2792034000 | ||
| Total assets | 13629378000 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | |||
| Other equity | |||
| Total equity attributable to owners of parent | |||
| Non controlling interest | |||
| Total equity | |||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | ||
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | |||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | |||
| (C ) | Debt Securities | ||
| (d) | Borrowings (Other than Debt Securities) | ||
| (e) | Deposits | ||
| (f) | Subordinated Liabilities | ||
| (g) | Other financial liabilities | ||
| Total Financial Liabilities | 0 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | ||
| (b) | Provisions | ||
| (C ) | Deferred tax liabilities (Net) | ||
| (d) | Other non-financial liabilities | ||
| Total Non Financial Liabilities | 0 | ||
| Total liabilities | |||
| Total equity and liabilites | 13629378000 | ||
| Disclosure of notes on assets and liabilities | |||
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Oct-2024 | 01-Apr-2024 |
| B | 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 | a. EPC Segment | 6152289000 | 9666071000 |
| 2 | b. Resco Segment | 123933000 | 205589000 |
| Total Segment Revenue | 6276222000 | 9871660000 | |
| Less: Inter segment revenue | 0 | 0 | |
| Revenue from operations | 6276222000 | 9871660000 | |
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| 1 | a. EPC Segment | 1591777000 | 2323464000 |
| 2 | b. Resco Segment | 26586000 | 45418000 |
| Total Profit before tax | 1618363000 | 2368882000 | |
| i. Finance cost | 167653000 | 245242000 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 0 | 0 | |
| Profit before tax | 1450710000 | 2123640000 | |
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| 1 | a. EPC Segment | 11327760000 | 11327760000 |
| 2 | b. Resco Segment | 2301622000 | 2301622000 |
| Total Segment Asset | 13629382000 | 13629382000 | |
| Un-allocable Assets | 0 | 0 | |
| Net Segment Asset | 13629382000 | 13629382000 | |
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| 1 | a. EPC Segment | 5777805000 | 5777805000 |
| 2 | b. Resco Segment | -40351000 | -40351000 |
| Total Segment Liabilities | 5737454000 | 5737454000 | |
| Un-allocable Liabilities | 0 | 0 | |
| Net Segment Liabilities | 5737454000 | 5737454000 | |
| Disclosure of notes on segments | |||
Other Comprehensive Income |
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|---|---|---|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Oct-2024 | 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 | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | ||
| 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 | null | null |
Details of Impact of Audit Qualification |
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|---|---|
| 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 | JVA & Associates | Yes | 30-Nov-2026 | ||
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