INTEGRATED FILING — Other than Banks



General information about company

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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 10-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Half yearly
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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-11-2025   13:10:00
End date and time of board meeting 14-11-2025   14:20:00
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 Not applicable


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-04-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Revenue From Operations
Revenue from operations 78,118.41 78,118.41
Other income 760.71 760.71
Total Income 78,879.12 78,879.12
2 Expenses
(a) Cost of materials consumed 56,415.48 56,415.48
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,335.76 1,335.76
(e) Finance costs 2,021.46 2,021.46
(f) Depreciation and amortisation expense 604.83 604.83
(g) Other Expenses
1 Other Expenses 2,321.67 2,321.67
Total other expenses 2,321.67 2,321.67
Total expenses 62,699.20 62,699.20
3 Profit before exceptional and extraordinary items and tax 16,179.92 16,179.92
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 16,179.92 16,179.92
6 Extraordinary items 0.00 0.00
7 Profit before tax 16,179.92 16,179.92
8 Tax Expense
Current tax 3,977.79 3,977.79
Deferred tax 38.66 38.66
Total tax expenses 4,016.45 4,016.45
9 Net Profit Loss for the period from continuing operations 12,163.47 12,163.47
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 12,163.47 12,163.47
14 Share of profit (loss) of associates 0.00 0.00
15 Profit (loss) of minority interest (19.04) (19.04)
16 Net profit (Loss) for the period 12,144.43 12,144.43
17 Details of equity share capital
Paid-up equity share capital 2,031.92 2,031.92
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 59.77 59.77
Diluted earnings (loss) per share from continuing and discontinued operations 59.77 59.77
20 Debt equity ratio 0.50 0.50
21 Debt service coverage ratio 1.18 1.18
22 Interest service coverage ratio 9.43 9.43
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited
D Nature of report standalone or consolidated Consolidated
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 16,179.92
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 0.00
Adjustments for depreciation and amortisation expense 604.83
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 1,133.02
Other adjustments to reconcile profit (loss) 5.51
Other adjustments for non-cash items 450.15
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 2,193.51
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (1,918.96)
Adjustments for decrease (increase) in trade receivables (4,722.29)
Adjustments for decrease (increase) in other current assets (16,428.96)
Adjustments for increase (decrease) in trade payables (4,226.03)
Adjustments for increase (decrease) in other current liabilities 20,156.27
Adjustments for provisions 37.13
Total adjustments for working capital (7,102.84)
Total adjustments for reconcile profit (loss) (4,909.33)
Net cash flows from (used in) operations 11,270.59
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 2,500.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities before extraordinary items 8,770.59
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 8,770.59
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 10,310.32
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 1,696.06
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 143.64
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 888.44
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5,659.08
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (5,602.50)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (5,602.50)
Cash flows from used in financing activities
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 5,434.32
Repayments of borrowings 868.95
Dividends paid 0.00
Interest paid 2,021.46
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 33.61
Net cash flows from (used in) financing activities before extraordinary items 2,577.52
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 2,577.52
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 5,745.61
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 5,745.61
Cash and cash equivalents cash flow statement at beginning of period 6,006.70
Cash and cash equivalents cash flow statement at end of period 11,752.31


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Equity and liabilities
1 Shareholders' funds
Share capital 2,031.92
Reserves and surplus 61,571.98
Money received against share warrants 0.00
Total shareholders' funds 63,603.90
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest 81748000
5 Non-current liabilities
Long-term borrowings 21,143.24
Deferred tax liabilities (net) 0.00
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities 0.00
Long-term provisions 127.68
Total non-current liabilities 21,270.92
6 Current liabilities
Short-term borrowings 10,483.61
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 1,236.83
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 13,083.58
Total Trade payable 14,320.41
Other current liabilities 53,557.16
Short-term provisions 5,438.87
Total current liabilities 83,800.05
Total equity and liabilities 1,69,492.35
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 27,000.52
Producing properties 0.00
Intangible assets 0.00
Preproducing properties 0.00
Property, Plant and Equipment capital work-in-progress 5,938.71
Intangible assets under development or work-in-progress 19.37
Total Property, Plant and Equipment and Intangible assets 32,958.60
ii Non-current investments 1,110.33
v Deferred tax assets (net) 35.50
vi Foreign currency monetary item translation difference asset account 0.00
vii Long-term loans and advances 1,149.71
viii Other non-current assets 5,088.95
Total non-current assets 40,343.09
Current assets
Current investments 0.00
Inventories 4,164.40
Trade receivables 44,137.63
Cash and cash equivalents 17.85
Bank balance other than cash and cash equivalents 19,896.77
Short-term loans and advances 14,232.82
Other current assets 46,699.79
Total current assets 1,29,149.26
Total assets 1,69,492.35
Disclosure of notes on assets and liabilities


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 EPC SEGMENT 76,413.83 76,413.83
2 RESCO SEGMENT 1,704.58 1,704.58
Total Segment Revenue 78,118.41 78,118.41
Less: Inter segment revenue
Revenue from operations 78,118.41 78,118.41
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC SEGMENT 17,115.28 17,115.28
2 RESCO SEGMENT 1,058.52 1,058.52
Total Profit before tax 18,173.80 18,173.80
i. Finance cost 1,993.89 1,993.89
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 16,179.91 16,179.91
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC SEGMENT 1,46,954.74 1,46,954.74
2 RESCO SEGMENT 22,785.07 22,785.07
3 EPC SEGMENT 1,46,954.74 1,46,954.74
4 RESCO SEGMENT 22,785.07 22,785.07
Total Segment Asset 1,69,739.81 1,69,739.81
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,69,739.81 1,69,739.81
4 Segment Liabilities
Segment Liabilities
1 EPC SEGMENT 73,563.90 73,563.90
2 RESCO SEGMENT 0.00 0.00
3 EPC SEGMENT 73,563.90 73,563.90
4 RESCO SEGMENT 0.00 0.00
Total Segment Liabilities 73,563.90 73,563.90
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 73,563.90 73,563.90
Disclosure of notes on segments