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INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312025-11-042025-10-28INRLakhsQuarterlySecond quarterMulti segment2025-11-0415:00:002025-11-0415:42:00trueCash Flow IndirectNot applicabletruetrueNANAfalsetrue2025-04-23https://refex.co.in/wp-content/uploads/2025/05/Policy-on-Related-Party-Transactions.pdftrue4falseNo Default on Loan payments2025-07-012025-09-30UnauditedStandalone42321460007793500043100810001341460000196127800051587000913580006205700039825000482380003595803000714278000071427800019234200010610001934030000520875000-755000-190000-5650000520310000308200052339200025856100024.033.87004.033.87The above standalone unaudited financial results of the Company for the Quarter and half year ended 30th September 2025 have been reviewed by the Audit Committee and approved by the Board at their meeting held on November 4 2025 <BR> The Statutory auditors of the company have carried out their limited review on the above results for the Quarter and half year ended 30th September 2025 <BR> The financial results of the company have been prepared in accordance with the Indian Accounting Standards INDAS as prescribed u/s 133 of the Companies Act 2013 <BR> The Company’s business activities falls into the following segments Ash & Coal Handling Business Solar Power Generation and Related Activities Refrigerant Gases Manufacturing Refilling Sale of Services Power Trading and Other segment which currently includes solar module trading Unallocable expenditure includes those expenses which are common for the entire enterprise <BR> Power trading segment has not been a significant profit driver for Refex with low volumes lower margins high compliance costs and limited strategic fit with our core logistics and energy infrastructure strengths Hence the board on its meeting held on August 12 2025 has approved the discontinuation of PowerTrading business subject to all statutory and Regulatory approvalsThis process includes Surrendering the trading license settling all statutory obligations and transparently communicating the rationale for exiting to key stakeholders As a result the activity qualifies as a discontinued operation under Ind AS 105 Accordingly the company has disclosed the profit from discontinued operations separately from the profit from continuing operations in the Statement of Profit and Loss <BR> The details of revenue expenses and cash flows related to the discontinuing operation are presented as follows <BR> In Lakhs <BR> Particulars Quarter ended Half year ended <BR> Sep 30 2025 Sep 30 2025 <BR> Revenue from operation 17.35 78.70 <BR> Other income 0 0 <BR> Total expenses 24.90 109.21 <BR> Profit before tax negative 7.55 negative 30.51 <BR> Tax expenses negative 1.90 negative 7.68 <BR> Profit after tax negative 5.65 negative 22.83 <BR> Cash flow from discontinuing operation <BR> Particulars Amount in Lakhs <BR> Cash generated from operating activities 602.25 <BR> Cash generated from Investing activities 0 <BR> Cash generated from Financing activities 0 <BR> On November 07 2024 the company made allotment of 8177068 equity shares for an aggregate amount of Rs 38269 Crores being 100% upfront consideration and 11170000 warrants for an aggregate amount of Rs 13069 crores being 25% upfront consideration. <BR> Out of the proceeds from preferential issues as stated above the Company has utilized an amount of Rs 49988 crores towards purposes/objects specified in the explanatory statements to the Notices seeking shareholders’ approval for preferential issues. <BR> The Company on September 12 2025 has incorporated a whollyowned subsidiary namely Refex Mobility Limited with the main objects interalia engaging in environmentally sustainable transportation and energy services using innovative technologies including electric and other vehicles by offering related sales leasing technical solutions and softwarebased applications while developing partnerships to support transportation logistics and travel services The Company has infused initial share capital of Rs1 Lakh <BR> The Board of Directors of the Company at its meeting held on September 22 2025 had approved the draft Composite Scheme of Amalgamation and Arrangement amongst Refex Green Mobility Limited Transferor Company or RGML Refex Industries Limited Transferee Company or Demerged Company or RIL and Refex Mobility Limited Resulting Company or RML and their respective shareholders and creditors under Sections 230 to 232 read with other applicable provisions of the Companies Act 2013 and the rules framed thereunder Scheme subject to the requisite approvals of the jurisdictional bench of National Company Law Tribunal NCLT and subject to the approval of shareholders and /or creditors if any of RIL Central Government or such other competent authority as may be directed by the NCLT <BR> By virtue of this event the investments and loans extended to Refex Green Mobility Limited has been classified as Asset held for sale in Balance sheet in compliance with the provision of IndAS 105 <BR> Figures have been regrouped/reclassified/restated to make them comparable to the figures wherever necessary <BR> 2025-04-012025-09-30UnauditedStandalone7884701000191345000807604600029119040003548960000-1086000019101300011992300079163000105968000694607100011299750000112997500027208500055880002776730000852302000-3051000-768000-22830000850019000828000085829900025856100026.596.33-0.02-0.026.576.31Other Expenses48238000Other Expenses1059680001834548000752970000792940000001454800000001454800000365400010748400035550770008464600005835107000230049800047698800006622860009274879000038321220001319164700011839000000179306240002585610001310966300013368224000133682240008601290000008601290002311400000088324300078573700032705000013322640001659314000974576000341962700057971000104760001910830000367915700000456240000017930624000Ash & Coal Handling Business 4089172000Refrigerant Gas- Manufacturing(Refilling) and Sales 121600000Sale Of Service 0Power Trading1735000Solar Power - Generation and Related Activities21374000Others0Unallocable Expenditure0Ash & Coal Handling Business 7559961000Refrigerant Gas- Manufacturing(Refilling) and Sales 263103000Sale Of Service 0Power Trading7870000Solar Power - Generation and Related Activities48656000Others12981000Unallocable Expenditure04233881000789257100042338810007892571000Ash & Coal Handling Business 752280000Refrigerant Gas- Manufacturing(Refilling) and Sales -7448000Sale Of Service 0Power Trading-755000Solar Power - Generation and Related Activities6618000Others0Unallocable Expenditure-53050000Ash & Coal Handling Business 1160923000Refrigerant Gas- Manufacturing(Refilling) and Sales -6166000Sale Of Service 0Power Trading-3051000Solar Power - Generation and Related Activities18446000Others1258000Unallocable Expenditure-115908000697645000105550200062057000119923000-77935000-1913450007135230001126924000Ash & Coal Handling Business 10276176000Refrigerant Gas- Manufacturing(Refilling) and Sales 235645000Sale Of 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Expenses20000000NA7450000-334000Refex Industries Limited******Refex Green Mobility Limited (Subsidiary)******Subsidiary CompanyInvestment2000000000NA0800000000800000000Refex Industries Limited******Refex Mobility limited (Subsidiary)******Subsidiary CompanyInvestment1000000NA1000000100000Refex Industries Limited******Venwind Refex Power Limited******Subsidiary CompanyInterest received180000000NA20457000020457000Refex Industries Limited******Venwind Refex Power Limited******Subsidiary CompanyAny other transactionCorporate Guarantee15000000000NA489750000000Refex Industries Limited******Venwind Refex Power Limited******Subsidiary CompanyAny other transactionGST on Corporate Guarantee0NA316500000Refex Industries Limited******Venwind Refex Power Limited******Subsidiary CompanyLoan2000000000NA90300000399700000460000000Refex Industries Limited******Venwind Refex Power Limited******Subsidiary CompanyInvestment590000000NA0670000599982000Refex Industries Limited******Venwind Refex Power Limited******Subsidiary CompanyAny other transactionConversion of Loan into Equity599312000NA5993120000599312000Refex Industries Limited******Venwind Refex Power Limited******Subsidiary CompanySale of goods or services1000000000NA000Refex Industries Limited******Venwind Refex Power Limited******Subsidiary CompanyAny other transactionRental Income10000000NA245700000Refex Industries Limited******Ugamdevi Tarachand Foundations******Entities in which Key Management personnel are interestedAny other transactionCSR100000000NA185000001850000Refex Industries Limited******Aabhuti Investment Fund Trust******Entities in which Key Management personnel are interestedAny other transactionRental Income10000000NA000Venwind Refex Power Limited******Refex Green Mobility Limited (Subsidiary)******Subsidiary CompanyAny other transactionTravelling0NA300000Venwind Refex Power Limited******Refex Green Mobility Limited (Subsidiary)******Subsidiary CompanyAny other transactionCommisssion / Management fee0NA010000001000000Venwind Refex Power Limited******Venwind Refex Power Services Limited******Subsidiary CompanyAny other transactionReimbursement0NA600000Venwind Refex Power Limited******Venwind Refex Power Services Limited******Subsidiary CompanyInvestment0NA000Refex Industries Limited******Refex Holding Private limited (Entities having KMP's interest)******Holding companyAny other transactionCorporate Guarantee0NA115080000000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyLoan0NA32840000232516000265356000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyInvestment0NA0100000100000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyInvestment0NA05217200052172000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyAny other transactionLease rent receivable0NA2576900000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyInterest received0NA15676000015676000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyInterest received0NA300003000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyAny other transactionPrepaid subscription charges0NA15700000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyPurchase of fixed assets0NA125300000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyAny other transactionCross utilised expenses0NA524900000Refex Green Mobility Limited (Subsidiary)******Refex EV Fleet Services Private Ltd******Subsidiary CompanyAny other transactionVehicle hiring charges - expense0NA16900000Refex Green Mobility Limited (Subsidiary)******Venwind Refex Power Limited******Subsidiaries of Holding CompanyAny other transactionVehicle rental charges0NA600000Refex Green Mobility Limited (Subsidiary)******Sachin Navtosh Jha******Whole Time Director (KMP)Any other transactionFood, Accommodation & Travelling Expenses0NA1600000Refex Green Mobility Limited (Subsidiary)******Yash Jain******DirectorAny other transactionFood, Accommodation & Travelling Expenses0NA27600000Refex Industries Limited******Refex Green Mobility Limited (Subsidiary)******Subsidiary CompanyAny other transactionGST on Corporate Guarantee0NA604000007194719000Preferential Issues2024-03-286250000002025-09-30trueCARE Ratings LimitedfalseThe Audit Committee has noted there was no deviation/ variation in the utilization of funds raised through Preferential Issue of Shares/ WarrantsNILAnkit PoddarCompany Secretary and Compliance OfficerChennai2025-11-04Preferential Issues2024-04-1115719000002025-09-30trueCARE Ratings LimitedfalseThe Audit Committee has noted there was no deviation/ variation in the utilization of funds raised through Preferential Issue of Shares/ WarrantsNILPreferential Issues2024-11-0738269000002025-09-30trueCARE Ratings LimitedfalseThe Audit Committee has noted there was no deviation/ variation in the utilization of funds raised through Preferential Issue of Shares/ WarrantsNILPreferential Issues2024-11-0713068900002025-09-30trueCARE Ratings LimitedfalseThe Audit Committee has noted there was no deviation/ variation in the utilization of funds raised through Preferential Issue of Shares/ WarrantsNIL