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iso4217:INRiso4217:INRxbrli:shares

532219

ENERGYDEV

NOTLISTED

INE306C01019

ENERGY DEVELOPMENT COMPANY LIMITED

Main Board

Equity

2025-04-01

2026-03-31

2026-05-28

2026-05-19

INR

Lakhs

Quarterly

Fourth quarter

Multi segment

2026-05-28

13:30:00

2026-05-28

17:45:00

true

Cash Flow Indirect

Statement on impact of audit qualification

2026-01-01

2026-03-31

Audited

Consolidated

41660000

4210000

45870000

3812000

8895000

29954000

21353000

30845000

94859000

-48989000

-56573000

-105562000

444000

31544000

31988000

-137550000

2178000

-135372000

475000000

-2.9

2025-04-01

2026-03-31

Audited

Consolidated

462541000

14581000

477122000

3812000

50205000

103724000

90855000

133336000

381932000

95190000

-56573000

38617000

3238000

37803000

41041000

-2424000

1812000

-612000

475000000

-435930000

-0.05

Other expenses

30845000

Other expenses

133336000

1262792000

116096000

56324000

731000

1435943000

2861000

40553000

63812000

159441000

59107000

15712000

338625000

27049000

368535000

1804478000

475000000

-435930000

39070000

-66116000

-27046000

790564000

7949000

798513000

583078000

136466000

260564000

980108000

50583000

125000

2195000

1033011000

1831524000

1804478000

Other financial assets

53977000

Non-current tax assets (net)

62119000

Other non-current assets

731000

Other financial assets

15712000

Other current assets

27049000

Lease liabilities

998000

Provisions

6951000

Lease liabilities

192000

Other financial liabilities

260372000

Other current liabilities

50583000

Generating division

41660000

Contract division

Trading division

Generating division

462541000

Contract division

Trading division

41660000

462541000

41660000

462541000

Generating division

-6921000

Contract division

-59151000

Trading division

220000

Generating division

244404000

Contract division

-60348000

Trading division

255000

-65852000

184311000

29954000

103724000

9756000

41970000

-105562000

38617000

Generating division

1580951000

Contract division

36254000

Trading division

1617205000

187273000

1804478000

Generating division

1121819000

Contract division

73392000

Trading division

47144000

1242355000

589169000

1831524000

103724000

5089000

-12321000

-4659000

90855000

69000

56616000

239373000

277990000

-13954000

1288000

-627000

262121000

781000

390350000

12221000

-394521000

7269000

95122000

114626000

-192000

-209940000

59450000

4027000

63477000

Items that will not be reclassified to profit or loss

3005000

Items that will not be reclassified to profit or loss

2497000

827000

685000

2178000

1812000

Audited

Adverse opinion

A L P S and CO.

false

477122000

438505000

602165000

-2424000

-166084000

-0.05

-3.5

1804478000

1720099000

1831524000

1910805000

39070000

Attention has been drawn by the Auditor in the Basis for Adverse Opinion para to the following notes of the financial results for the quarter and year ended 31st March 2026- Note 3 regarding non-consolidation of financial results of two subsidiary companies viz, Eastern Ramganga Valley Hydel Projects Company Private Limited and Sarju Valley Hydel Projects Company Private Limited and associate company namely Arunachal Hydro Power Limited as stated in the said note. Impact in this respect are presently not ascertainable and as such cannot be commented upon by us.

Adverse opinion

Since how long continuing

Not Applicable

Impact will be ascertainable only on receipt of details and information of said subsidiary and associate companies in the required format.

As stated herein above, the impact with respect to above and consequential adjustments cannot be ascertained by the management and as such cannot be commented upon by us.

Attention has been drawn by the Auditor in the Basis for Adverse Opinion para to the following notes of the financial results for the quarter and year ended 31st March 2026- Note 9(a), 9(b) and 9(c) regarding outstanding amount of trade receivables of Rs. 198.24 lakhs, loan amounting to Rs. 586.50 lakhs and interest accrued of Rs. 3.05 lakhs and security deposits/ retention money amounting to Rs. 56.00 lakhs given/ recoverable to/ from certain companies, which are doubtful of recovery and considering recoverability etc. are prejudicial to the interest of the Group and its associate. In absence of the provision there against, the loss for the year is understated to that extent. Impact in this respect have not been ascertained by the management and recognized in the consolidated financial results.

Adverse opinion

Since how long continuing

Pending determination of the impairment in value and the outcome of the recovery of the above amounts, no provision against the same have been considered necessary.

Not Applicable

Attention has been drawn by the Auditor in the Basis for Adverse Opinion para to the following notes of the financial results for the quarter and year ended 31st March 2026- Note 10 regarding payment of remuneration amounting to Rs. 40.20 lakhs to a director of the Parent Company, being shown as recoverable as stated in the said note.

Adverse opinion

Since how long continuing

Not Applicable

The above amount, being held in trust, has been included under Other financial assets- current.

Impact in this respect has not been ascertained by the management and as such cannot be commented upon by us.

Attention has been drawn by the Auditor in the Basis for Adverse Opinion para to the following notes of the financial results for the quarter and year ended 31st March 2026- Note 11 regarding non-provision of interest of Rs. 792.81 lakhs, pending finalization of terms and conditions, in respect of loan of Rs. 2,000.00 lakhs (Rs. 1,715.00 lakhs outstanding as on 31st March, 2026) taken from a body corporate by a subsidiary company. In the absence of the provision thereagainst, the loss for the year is understated to that extent.

Adverse opinion

Since how long continuing

Impact will become ascertainable on finalisation of terms and conditions of loan.

Not Applicable

Attention has been drawn by the Auditor in the Basis for Adverse Opinion para to the following notes of the financial results for the quarter and year ended 31st March 2026- Note 12 regarding non-reconciliation of certain debit and credit balances including loans, advances, creditors, with confirmation thereof.

Adverse opinion

Since how long continuing

Not Applicable

Impact will become ascertainable only upon confirmation and reconciliation.

Impact in this respect has not been ascertained by the management and as such cannot be commented upon by us.

Attention has been drawn by the Auditor in the Basis for Adverse Opinion para to the following notes of the financial results for the quarter and year ended 31st March 2026- Note 13(a) regarding demand notices, excluding interest and penalty, aggregating to Rs. 18,939.44 lakhs pertaining to the Income Tax Assessment Order for Assessment Years 2011-2012 to 2020- 2021 and the stay of demand pursuant to application filed by the Parent Company. The amount of interest and penalty in this respect aggregates to Rs. 24,047.65 lakhs till 31st March, 2026. The Parent Company has preferred necessary appeals, and the matter is pending before the Income Tax Appellate Tribunal, New Delhi. Pending determination of the amount payable in this respect, consequential impact is presently not ascertainable.

Adverse opinion

Since how long continuing

Not Applicable

As per the legal and professional advice received, the allegations and contentions made by the Income Tax Authorities are legally not tenable and no liability as such is expected to arise in this respect. Matter being pending in appeal, impact in this respect as such are not determinable.

Impact in this respect has not been ascertained by the management and as such cannot be commented upon by us.

Attention has been drawn by the Auditor in the Basis for Adverse Opinion para to the following notes of the financial results for the quarter and year ended 31st March 2026- Note 13(c) regarding demand notices, excluding interest and penalty, aggregating to Rs. 4,285.09 lakhs and Rs. 59.10 lakhs in two subsidiary companies viz, EDCL Power Projects Limited and Ayyappa Hydro Power Limited respectively. The management of respective subsidiary companies have preferred necessary appeals before the Commissioner of Income Tax (Appeals). Pending determination of the amount payable in this respect, consequential impact is presently not ascertainable.

Adverse opinion

Since how long continuing

Not Applicable

Impact in this respect has not been ascertained by the management and as such cannot be commented upon by us.

Satyendra Pal Singh

Prabir Goswami

Aman Jain

A L P S & CO.

Kolkata

2026-05-28