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ENERGY SYSTEMS LIMITED2025-04-012026-03-31Quarterly2025-12-31EquitytruetruetruefalseThere is no imposition of fine or penalty during the quarter ended 31st December 2025.truefalseTop 2000 listed entitiestruen00177Original1. Mr. Chellappan Ramasamy Gounder (DIN: 00016958) was re-designated and appointed as the Whole-time Director for a period of five years with effect from 4th September 2025. 2. Dr. Arulkumar Pudur Shanmugasundaram (DIN:08371976) was appointed as the CEO & Managing Director of the Company for a period of five years with effect from 4th September 2025. 3. Mr. Arthanari Balan (DIN:00017091) was re-designated and appointed as the Whole-time Director for a period of five years with effect from 4th September 2025. 4. Mr. Gnanasekar Sukumar Samuel (DIN:05284689) who was appointed as an Additional Director effective 04th September 2025 was regularised as a Non-Executive and Non-Independent Director with effect from 15th November 2025. All the above appointments were approved by the shareholders by way of passing of Special Resolution on 15th November 2025 as per the results of Postal Ballot Notice declared on 18th November 2025.truefalseMrSUNDARAM ANNADURAI******00137561Non-Executive - Independent DirectorChairperson1949-07-31falseActiveYes2023-07-262017-06-282022-06-28102.031110MrCHELLAPPAN RAMASAMY GOUNDER******00016958Executive DirectorNot Applicable1953-05-08falseActiveNA1994-09-122025-09-041000MrARULKUMAR PUDUR SHANMUGASUNDARAM******08371976Executive DirectorNot ApplicableCEO-MD1968-02-11falseActiveNA2025-09-042025-09-041000MrARTHANARI BALAN******00017091Executive DirectorNot Applicable1953-05-10falseActiveNA2015-10-032025-09-041000MrKONGANAPURAM VENKATESAN NACHIAPPAN******00017182Executive DirectorNot Applicable1965-09-30falseActiveNA2018-04-202023-04-201020MrVENKATAGIRI CHELLAPPAN RAGHUNATH******00703922Executive DirectorNot Applicable1981-07-11falseActiveNA2013-11-112024-07-281020MsVENKATAGIRI CHELLAPPAN MIRUNALINI******07860175Executive DirectorNot Applicable1984-12-08falseActiveNA2017-06-282022-06-281000MrsNACHIAPPAN JAYASHREE******03173327Non-Executive - Non Independent DirectorNot Applicable1966-12-15falseActiveNA2012-08-132012-08-131020MrGNANASEKAR SUKUMAR SAMUEL******05284689Non-Executive - Non Independent DirectorNot Applicable1951-05-31falseActiveYes2025-11-152025-09-042025-11-151000MrSELVARAJAN INIYAN******08355447Non-Executive - Independent DirectorNot Applicable1961-05-28falseActiveNA2019-04-012024-04-01811133MrMUTHUSAMY RAVI******08066520Non-Executive - Independent DirectorNot Applicable1962-05-25falseActiveNA2023-02-112023-02-1134.183351MrsUMA PRAKASH******03206624Non-Executive - Independent DirectorNot Applicable1962-07-26falseActiveNA2025-05-302025-05-307.011122truetruetruetruetrueAudit Committee03206624UMA PRAKASHNon-Executive - Independent DirectorChairperson2025-07-28Audit Committee00137561SUNDARAM ANNADURAINon-Executive - Independent DirectorMember2018-05-10Audit Committee03173327NACHIAPPAN JAYASHREENon-Executive - Non Independent DirectorMember2013-08-05Nomination and remuneration committee03206624UMA PRAKASHNon-Executive - Independent DirectorChairperson2025-07-28Nomination and remuneration committee08066520MUTHUSAMY RAVINon-Executive - Independent DirectorMember2024-04-01Nomination and remuneration committee03173327NACHIAPPAN JAYASHREENon-Executive - Non Independent DirectorMember2015-10-03Stakeholders Relationship Committee03206624UMA PRAKASHNon-Executive - Independent DirectorChairperson2025-07-28Stakeholders Relationship Committee00017182KONGANAPURAM VENKATESAN NACHIAPPANExecutive DirectorMember2019-04-01Stakeholders Relationship Committee03173327NACHIAPPAN JAYASHREENon-Executive - Non Independent DirectorMember2012-11-05Risk Management Committee00016958CHELLAPPAN RAMASAMY GOUNDERExecutive DirectorChairperson2008-04-01Risk Management Committee00703922VENKATAGIRI CHELLAPPAN RAGHUNATHExecutive DirectorMember2014-02-06Risk Management Committee03173327NACHIAPPAN JAYASHREENon-Executive - Non Independent DirectorMember2014-02-06Risk Management Committee08371976ARULKUMAR PUDUR SHANMUGASUNDARAMExecutive DirectorMember2025-09-04Corporate Social Responsibility Committee00137561SUNDARAM ANNADURAINon-Executive - Independent DirectorChairperson2019-04-01Corporate Social Responsibility Committee00016958CHELLAPPAN RAMASAMY GOUNDERExecutive DirectorMember2014-02-06Corporate Social Responsibility Committee00703922VENKATAGIRI CHELLAPPAN RAGHUNATHExecutive DirectorMember2014-02-06Corporate Social Responsibility Committee08371976ARULKUMAR PUDUR SHANMUGASUNDARAMExecutive DirectorMember2025-09-042025-08-13true10932025-09-0421true121142025-09-2722true121242025-11-1346true12124No meetings of Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee and Risk Management Committee were held during the quarter ended 31st December 2025Audit Committee2025-08-12true3320Audit Committee2025-09-0422true3320Audit Committee2025-09-2722true3320Audit Committee2025-11-1346true3320Nomination and remuneration committee2025-09-04true3320Corporate Social Responsibility Committee2025-08-13true3310Corporate Social Responsibility Committee2025-09-2744true4410truetruetruetrueNAtruetruetrueJ BHUVANESWARICompany Secretary and Compliance OfficerfalseJ BHUVANESWARICompany Secretary and Compliance OfficerCHENNAI2026-01-3000000The Company had earlier incorporated a wholly owned subsidiary viz., ESG GREEN ENERGY PRIVATE LIMITED and agreed to make further investment along with the other group captive consumers where post-acquisition, shareholding of the Company will be 73.98% of the equity share capital in the above subsidiary. Pursuant to this the Company had made first tranche of investment in the wholly owned subsidiary ESG GREEN ENERGY PRIVATE LIMITED along with the group captive consumers during October 2025, resulting in the percentage of shareholding of the Company reducing from 100% to 65.78% as at the end of the quarter ended December 31, 2025, which changed the status of ESG GREEN ENERGY PRIVATE LIMITED from being a wholly owned subsidiary to a subsidiary of the Company. To reflect the correct aggregate holding percentage of shares or voting rights as at the end of the quarter ended December 31, 2025, the percentage of shares or voting rights acquired during the quarter is mentioned in negative value as -34.22 % which actually pertains to the shareholding of the other group captive consumers in the subsidiary company. ESG GREEN ENERGY PRIVATE LIMITED2025-10-281-0.34220.6578Income tax department2009-03-311.Deduction under section 10B 2. Depreciation on interior decoration expenses captalized 3. 14A disallowanceITAT in ITA No. 1344/Mds/2012 – C Bench, allowed assessees appeal Giving effect to the Order is awaited.Income tax department2010-03-311.Disallowance of depreciation expense 2.Disallowance of Software development expenses 3.Disallowance of Bad debts written off 4.14A disallowanceAppeal is pending before the CIT(A).Income tax department2011-03-311.Depreciation on interior decoration expenses capitalized 2.Disallowance bad debts written off 3.Disallowance of donation and pooja expenses 4.14A Disallowance 5.Deduction under section 10BHearing notice is issued by the the CIT(A). The Company is yet to file detailed ground wise submission in response to said notice.Income tax department2012-03-31Disallowance of deduction under section 80IB of the ActAppeal PendingIncome tax department2013-03-31Matters before CIT(A) -14A disallowance and bad debts written off. Short grant of advance tax issue pending before AO.Order giving effect to the order passed by the CIT(A) is pending with the AO.Income tax department2014-03-3114A Disallowance recumputaion pending with AO Issue: Mark to Market gain - Notional dividend income on Mutual Funds treated as income by the AO. Appeal before the CIT(A) has been filed against the reassessment order and the same is pending adjudication.Income tax department2015-03-3114A DisallowanceOrder giving effect to the ITAT’s order is pending before the AO.Income tax department2017-03-31DDT was remitted within due date - Interest under section 115P of the Act has been levied in the rectified assessment order. Appeal is pending before the CIT(A) and rectification application is pending before the AOIncome tax department2018-03-31Short grant of TDS credit and consequential effect on 234B and 234C of the ActPending before AOIncome tax department2019-03-31DDT remitted was not considered and interest under section 115P was levied.Appeal is pending before the CIT(A).Income tax department2021-03-31DDT remitted by the Company was not taken into considerationRectification application is pending before the AO.Income tax department2023-03-31Disllaowed depreciation Appeal is pending before the CIT(A).z2023-03-31The grounds and qualification as stated by authorities is as follows: - GST Liability on account place of supply.Responded to SCNDepartment of Excise2011-04-30BCD exempted on imports except on Edge tapeAppeal filed with High court of KarnatakaDepartment of Excise2011-10-30BCD exempted on imports except on Solar GlassAppeal filed with High court of KarnatakaDepartment of Excise2012-03-31BCD exempted on imports except on Solar GlassAppeal filed with High court of KarnatakaDepartment of Excise2012-06-30BCD exempted on imports except on Solar GlassAppeal filed with High court of KarnatakaDepartment of Excise2012-10-30BCD, CVD & SAD confimred for entire periodAppeal filed with High court of KarnatakaDepartment of Excise2013-03-31BCD, CVD & SAD confimred for entire periodAppeal filed with High court of KarnatakaDepartment of Excise2013-09-30BCD, CVD & SAD confimred for entire periodAppeal filed with High court of KarnatakaDepartment of Excise2014-03-31CVD & SAD confimred and BCD exempted for entire periodAppeal filed with High court of KarnatakaDepartment of Excise2014-12-31CVD & SAD confimred upto 10.07.14 and subsequent period given exemption. In addition to this the BCD exempted for entire periodAppeal filed with High court of KarnatakaDepartment of Sales Tax2007-03-31Disputed turnover-Delhi Vat Act, 2004Pending with AODepartment of Sales Tax2013-03-31Non submission of F-forms & C-Forms to the Department -The Central Sales Tax ( Assam), Rules 1957Pending with AO