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-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 Standalone
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 Solar Power
Start date and time of board meeting 28-May-2025   15:00:00
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
Whether the company has any related party? No
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
(III) Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? No
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No disclosure required


Financial Results — Other than Bank
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 Standalone Standalone
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 Revenue From Operations
Revenue from operations 6672950000 10186731000
Other income 87220000 114534000
Total Income 6760170000 10301265000
2 Expenses
(a) Cost of materials consumed 4955740000 7659799000
(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 97387000 162137000
(e) Finance costs 71507000 103968000
(f) Depreciation and amortisation expense 2790000 5246000
(g) Other Expenses
1 Other Expenses 112477000 150620000
Total other expenses 112477000 150620000
Total expenses 5239901000 8081770000
3 Profit before exceptional and extraordinary items and tax 1520269000 2219495000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 1520269000 2219495000
6 Extraordinary items 0 0
7 Profit before tax 1520269000 2219495000
8 Tax Expense
Current tax 408310000 586210000
Deferred tax -750000 -206000
Total tax expenses 407560000 586004000
9 Net Profit Loss for the period from continuing operations 1112709000 1633491000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 1112709000 1633491000
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 1112709000 1633491000
17 Details of equity share capital
Paid-up equity share capital 203191000 203191000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 55.3 81.92
Diluted earnings (loss) per share from continuing and discontinued operations 55.3 81.92
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
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
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 Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 2219495000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 68573000
Adjustments for depreciation and amortisation expense 5246000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains -3186000
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow -91191000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -18494000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) -39052000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories -69650000
Adjustments for decrease (increase) in trade receivables -3007323000
Adjustments for decrease (increase) in other current assets -923691000
Adjustments for increase (decrease) in trade payables 1337411000
Adjustments for increase (decrease) in other current liabilities 2929288000
Adjustments for provisions 293166000
Total adjustments for working capital 559201000
Total adjustments for reconcile profit (loss) 520149000
Net cash flows from (used in) operations 2739644000
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 before extraordinary items 2264143000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities 2264143000
4 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 3033659000
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 18540000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Cash advances and loans made to other parties 56100000
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 91191000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -905876000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -3922984000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -3922984000
Cash flows from used in financing activities
Proceeds from issuing shares 2062896000
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 8570000
Dividends paid 0
Interest paid 68574000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 3679000
Net cash flows from (used in) financing activities before extraordinary items 1989431000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 1989431000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 330590000
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 3186000
Net increase (decrease) in cash and cash equivalents 333776000
Cash and cash equivalents cash flow statement at beginning of period 169522000
Cash and cash equivalents cash flow statement at end of period 503298000


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 Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 203192000
Reserves and surplus 5003975000
Money received against share warrants 0
Total shareholders' funds 5207167000
2 Share application money pending allotment 0
3 Deferred government grants 0
4 Minority interest
5 Non-current liabilities
Long-term borrowings 10599000
Deferred tax liabilities (net) 0
Foreign currency monetary item translation difference liability account 0
Other long-term liabilities 0
Long-term provisions 9408000
Total non-current liabilities 20007000
6 Current liabilities
Short-term borrowings 322776000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 33248000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1816338000
Total Trade payable 1849586000
Other current liabilities 3336064000
Short-term provisions 592156000
Total current liabilities 6100582000
Total equity and liabilities 11327756000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 32184000
Producing properties
Intangible assets 0
Preproducing properties
Property, Plant and Equipment capital work-in-progress
Intangible assets under development or work-in-progress 1812000
Total Property, Plant and Equipment and Intangible assets 33996000
ii Non-current investments 1140086000
v Deferred tax assets (net) 828000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 65188000
viii Other non-current assets 906050000
Total non-current assets 2146148000
Current assets
Current investments 0
Inventories 219120000
Trade receivables 3874976000
Cash and cash equivalents 503298000
Bank balance other than cash and cash equivalents 50000000
Short-term loans and advances 1209918000
Other current assets 3324296000
Total current assets 9181608000
Total assets 11327756000
Disclosure of notes on assets and liabilities


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 JVA & Associates Yes 30-Nov-2026


Signatory Details
Name of signatory
Designation of person
Place
Date


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity /subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
Total value of transaction during the reporting period