DANISH2025-10-012026-03-31DANISH2026-03-31DANISH2025-03-31DANISH2025-04-012026-03-31DANISH2025-10-012026-03-31in-capmkt:OtherExpenses1MemberDANISH2025-04-012026-03-31in-capmkt:OtherExpenses1MemberDANISH2026-03-31OtherNoncurrentFinancialAssetsDomain1DANISH2026-03-31OtherCurrentFinancialAssetsDomain1DANISH2026-03-31OtherCurrentAssetsDomain1DANISH2026-03-31OtherCurrentFinancialLiabilitiesDomain1DANISH2026-03-31OtherCurrentLiabilitiesDomain1DANISH2025-10-012026-03-31in-capmkt:ReportableSegments1MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments2MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments3MemberDANISH2025-04-012026-03-31in-capmkt:ReportableSegments1MemberDANISH2025-04-012026-03-31in-capmkt:ReportableSegments2MemberDANISH2025-04-012026-03-31in-capmkt:ReportableSegments3MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments1MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments2MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments3MemberDANISH2025-04-012026-03-31in-capmkt:ReportableSegments1MemberDANISH2025-04-012026-03-31in-capmkt:ReportableSegments2MemberDANISH2025-04-012026-03-31in-capmkt:ReportableSegments3MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments1MemberDANISH2026-03-31in-capmkt:ReportableSegments1MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments2MemberDANISH2026-03-31in-capmkt:ReportableSegments2MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments3MemberDANISH2026-03-31in-capmkt:ReportableSegments3MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments1MemberDANISH2026-03-31in-capmkt:ReportableSegments1MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments2MemberDANISH2026-03-31in-capmkt:ReportableSegments2MemberDANISH2025-10-012026-03-31in-capmkt:ReportableSegments3MemberDANISH2026-03-31in-capmkt:ReportableSegments3MemberDANISH2025-10-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1DANISH2025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1DANISH2025-10-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares000000DANISHNOTLISTEDINE0YU901016Danish Power LimitedSMEEquity2025-04-012026-03-312026-05-092026-05-05INRLakhsHalf YearlyYearlyMulti segment2026-05-0913:30:002026-05-0918:00:00trueCash Flow IndirectDeclaration of unmodified opinion2025-10-012026-03-31AuditedConsolidated30984020002566400031240660002181127000071302000146245000100650004817300014832700026052390005188270000518827000106007000791500011392200004049050000000404905000315590000720495000196916100000001041.1241.120041.1241.1200.45570.5127 <BR> * Notes to Consolidated Financial Results: - <BR> <BR> 1. The above financial results for the year ended March 31, 2026 have been review by Audit Committee and approved by the Board of Directors in their respective meeting held on May 9th, 2026. The statutory auditor has expressed an unmodified opinion on the aforesaid results. <BR> 2. The published unaudited year to date figures up to the 1st half of the current financial year were subject to limited review by us. <BR> 3. The financial results for the year ended March 31, 2026 have been prepared in accordance with the Regulation 33 of the SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015 and in accordance with Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and the other accounting principles generally accepted in India. <BR> 4. First Time Voluntary adoption of Indian Accounting Standards: <BR> • As Per MCA Notification Dated 16th Feb 2015, Companies whose shares are listed on SME Exchange as referred to in Chapter XB of SEBI (issue of Capital and Disclosure Requirements) Regulation, 2019 are exempted from the compulsory requirement of Adoption of IND AS. <BR> • The date of transition to Ind AS is April 1, 2024 (“Transition Date”). Accordingly, the Company has prepared an opening Ind AS Balance Sheet as at April 1, 2024. The Consolidated financial results for half year and financial year ended March 31, 2025 have been restated to be Ind AS compliant and have not been subjected to limited review or audit by the statutory auditors; however, the management has exercised due diligence to ensure that the Consolidated financial results provide a true and fair view of the Company’s affairs. <BR> • These Consolidated annual financial results for the half year and year ended March 31, 2026 are the first annual financial statements of the Company prepared in accordance with Indian Accounting Standards (“Ind AS”) notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, as amended. In this process, Company has revalued its category of Assets (Land) <BR> <BR> <BR> <BR> 5. The Cashflow has been prepared by the company using Indirect Method as stated in IND AS-7 Statement of Cash Flows. <BR> 6. Figures for the previous Period/year has been regrouped, Restated and/or reclassified wherever considered necessary to make them comparable to the current period/presentation <BR> 7. The figures for the half year ended 31 March 2026 have been derived as a balancing figure between the audited figures for the year ended 31 March 2026 and the unaudited figures for the half year ended 30 September 2025, in accordance with the requirements of Schedule III of the Companies Act, 2013. <BR> 8. Earnings Per Share (EPS) has been computed by considering weighted average no. of equity shares outstanding as at the end of the respective period. <BR> 9. The Board has recommended a final Dividend of Rs. 2 (i.e. @20%) per equity share of Rs. 10/- each on the fully paid equity share. <BR> 10. The Government of India has notified the implementation of four new Labour Codes effective 21st November, 2025, consolidating and rationalizing 29 existing labour laws. The Company has assessed the financial implications arising therefrom and does not have any material impact on its Consolidated financial statements for the period ended 31st March, 2026. <BR> 11. As per IND AS 108, the company identifies primary segments based on nature of products & returns, internal organization and management structure. The operating segments are the segments for which separate financial information is available and for which operating profit / loss amounts are evaluated regularly by the managing board in deciding how to allocate resources and in assessing performance. The operating segments are:- Transformers and Panels. <BR> <BR> <BR> For and on behalf of the Board <BR> of Directors of Danish Power Limited <BR> <BR> <BR> <BR> <BR> (Shivam Talwar) <BR> Managing Director <BR> DIN: 01730625 <BR> Place: Jaipur <BR> Date: 09.05.2026 <BR> <BR> <BR> 2025-04-012026-03-31AuditedConsolidated521446600072835000528730100038421880000-6050000028409800018654000741860002243130004382939000904362000090436200020747000070750002145450000689817000000068981700031559000010054070001969161000000010365988000035.0335.030035.0335.0300.41120.3798Other Expenses148327000Other Expenses22431300068797900015018100013751550000127055000000100000009052000915200002349522000913873000011115620002406760006776600000420210002071919000042954900034153410000057648630001969160004417210000461412600046141260005530000000553000025234000150986000018175000016177000114999000291075000406074000113401000535652000197158000236177000009689870000011507370005764863000Other Financial Assets9052000Other current financial assets42021000Other current assets429549000Other current financial liabilities113401000Other current liabilities197158000TRANSFORMER2801887000PANEL242962000OTHERS126388000TRANSFORMER4786360000PANEL358660000OTHERS142281000317123700052873010000031712370005287301000TRANSFORMER0PANEL0OTHERS577065000TRANSFORMER0PANEL0OTHERS99720300057706500099720300010065000186540004817300074187000518827000904362000TRANSFORMER0PANEL0OTHERS5764863000576486300005764863000TRANSFORMER0PANEL0OTHERS115073700011507370000115073700018654000-21156000-1731470000-138740000073490000-3810200002220500001417900007418600002667000-44620005558000-69774000006161700000000101840000-2858750006184870000001934690000425018000010000000000007414600000000000000000000005805600000-68350400000000000023060000029537000159350000-5507000-74039000-3325250000-3325250001250861000918336000Amount of items that will not be reclassified to profit and loss342430000342430000Amount of items that will not be reclassified to profit and loss342430000342430000268400002684000000315590000315590000AuditedtrueH C Bothra & Associatestrue2027-06-30