5443902025-10-012025-12-315443902025-12-315443902025-10-012025-12-31in-capmkt:OtherExpenses1Member5443902025-10-012025-12-31in-capmkt:OtherExpenses2Member5443902025-10-012025-12-31in-capmkt:ReportableSegments1Member5443902025-10-012025-12-31in-capmkt:ReportableSegments2Member5443902025-10-012025-12-31in-capmkt:ReportableSegments1Member5443902025-10-012025-12-31in-capmkt:ReportableSegments2Member5443902025-10-012025-12-31in-capmkt:ReportableSegments1Member5443902025-12-31in-capmkt:ReportableSegments1Member5443902025-10-012025-12-31in-capmkt:ReportableSegments2Member5443902025-12-31in-capmkt:ReportableSegments2Member5443902025-10-012025-12-31in-capmkt:ReportableSegments1Member5443902025-12-31in-capmkt:ReportableSegments1Member5443902025-10-012025-12-31in-capmkt:ReportableSegments2Member5443902025-12-31in-capmkt:ReportableSegments2Member5443902025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443902025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544390ENRINNOTLISTEDINE1NPP01017Siemens Energy India LimitedMain BoardEquity2025-10-012026-09-302026-02-132026-02-10INRMillionsQuarterlyFirst quarterMulti segment2026-02-1311:40:002026-02-1313:50:00Not applicablefalsefalseNot Applicable2025-10-012025-12-31UnauditedStandalone191090000004930000001960200000037790000001177000000-2820000002517000000740000003230000007310000000148980000004704000000-51900000041850000001079000000-2300000010560000000312900000000003129000000-125000000300400000071200000028.798.79008.798.790001 The Scheme of Arrangement between the Company and Siemens Limited and their respective shareholders and creditors, was approved by the Board of Directors of the Company and Siemens Limited on 14 May 2024, at their respective meetings, providing for the demerger of Siemens Limited’s Energy Business to the Company in compliance with Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (the "Scheme"). <BR> During the quarter ended 31 March 2025, the Scheme has been approved by the Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”) vide its Order dated 25 March 2025. The Scheme was made effective on 25 March 2025; in terms of the Scheme, the Appointed Date of the Scheme is 01 March 2025. <BR> The corresponding figures of the Company for the quarter ended 31 December 2024 included in the Statement of Unaudited Financial Results (“Corresponding financial information”), have <BR> neither been subject to limited review nor have been audited. <BR> Corresponding financial information has been prepared after giving the effect of the Scheme, which requires the accounting treatment to be carried out as prescribed under applicable <BR> accounting standards as common control transactions in accordance with the requirements of Appendix C to Ind AS 103, Business Combinations. As the Company and Siemens Limited were <BR> under common control from the date of incorporation i.e. 07 February 2024, the corresponding financial information has been disclosed considering financial information pertaining to Siemens <BR> Limited's Energy Business. The reserves transferred from Siemens Limited to the Company are recorded and disclosed in the same form as it was disclosed in the financial statements of <BR> Siemens Limited. <BR> 2 On 25 March 2025, the Board of Directors of the Company and Siemens Limited, took on record the sanction of the Scheme by the NCLT and mutually fixed the record date as 07 April 2025 <BR> for the purpose of determining the shareholders of Siemens Limited who shall be entitled to receive the equity shares of the Company. <BR> 3 In terms of the Scheme and in consideration thereof, the Company had to issue and allot equity shares on a proportionate basis to the shareholders of Siemens Limited whose names were <BR> recorded in the register of members and records of the depository as shareholders of Siemens Limited as on the record date i.e. 07 April 2025, in the ratio of 1 (One) fully paid-up equity share <BR> of the Company having face value of Rs. 2 (Rupees Two) each for every 1 (One) fully paid-up equity share of Rs. 2 (Rupees Two) each held in Siemens Limited, which has been disclosed as <BR> shares pending issuance with a corresponding debit to capital reserve in the Statement of Unaudited Financial Results. <BR> 4 During the year ended 30 September 2025, pursuant to the Scheme and applicable laws of India, stamp duty, transfer fees and other registration charges are payable by the Company on the <BR> transfer of the title of immovable properties / leasehold land from Siemens Limited to the Company. Accordingly, the Company had recorded a provision of Rs. 546 million towards these <BR> expenses. <BR> 5 On 14 April 2025, the Company has allotted 356,120,505 equity shares having face value of Rs. 2 (Rupees Two) each to the shareholders of Siemens Limited as on the record date, pursuant <BR> to the Scheme. Further, upon the aforesaid allotment of equity shares by the Company, the entire pre-Scheme paid-up share capital of the Company of Rs.100,000 consisting of 50,000 equity <BR> shares having face value of Rs. 2 (Rupees Two) each held by Siemens Limited stands cancelled and reduced, without any consideration, as an integral part of the Scheme. <BR> 6 The equity shares of the Company were listed on BSE Limited and the National Stock Exchange of India Limited on 19 June 2025. <BR> 7 On November 21, 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes - the Code on Wages, 2019, <BR> the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws, <BR> collectively referred to as the 'New Labour Codes'. In accordance with Ind AS 19 ‘Employee Benefits’, changes to employee benefit plans arising from legislative amendments are treated as <BR> plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. The Company has assessed and disclosed the incremental impact of these <BR> changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. <BR> The implementation of new Labour Codes has resulted in an incremental impact of Rs. 353 million and Rs. 166 million on the provision for gratuity and compensated absences, respectively, <BR> which is due to the changes in the wage definition. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact <BR> under “Exceptional Items” in the Statement of Unaudited Financial Results for the quarter ended 31 December 2025. <BR> The Company continues to monitor the finalization of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate <BR> accounting effect on the basis of such developments as necessary. <BR> 8 The figures for the quarter ended 30 September 2025 are the balancing figure between audited figure in respect of the full financial year and the unaudited nine months figures reported by <BR> the Company. <BR> 9 The above Unaudited Financial Results were reviewed and approved by the Audit Committee and Board of Directors at their meetings held on 13 February 2026. <BR> Other expenses1306000000Project costs and other direct costs6004000000Power Transmission11237000000Power Generation787200000019109000000019109000000Power Transmission2733000000Power Generation1552000000428500000074000000260000004185000000Power Transmission41125000000Power Generation20795000000619200000003523700000097157000000Power Transmission23852000000Power Generation263380000005019000000016300000050353000000Re-measurement gains / (losses) on defined benefit plans, net34000000340000008000000Fair value changes on derivatives designated as cash flow hedge, net-202000000-202000000-51000000-125000000