MAKS2025-04-012025-09-30MAKS2025-09-30MAKS2025-03-31MAKS2025-04-012025-09-30in-capmkt:OtherExpenses1MemberMAKS2025-04-012025-09-30in-capmkt:ReportableSegments1MemberMAKS2025-04-012025-09-30in-capmkt:ReportableSegments2MemberMAKS2025-04-012025-09-30in-capmkt:ReportableSegments1MemberMAKS2025-04-012025-09-30in-capmkt:ReportableSegments2MemberMAKS2025-04-012025-09-30in-capmkt:ReportableSegments1MemberMAKS2025-09-30in-capmkt:ReportableSegments1MemberMAKS2025-04-012025-09-30in-capmkt:ReportableSegments2MemberMAKS2025-09-30in-capmkt:ReportableSegments2MemberMAKS2025-04-012025-09-30in-capmkt:ReportableSegments1MemberMAKS2025-09-30in-capmkt:ReportableSegments1MemberMAKS2025-04-012025-09-30in-capmkt:ReportableSegments2MemberMAKS2025-09-30in-capmkt:ReportableSegments2MemberMAKS2025-04-012025-09-30AuditorDomain1MAKS2025-04-012025-09-30in-capmkt:AuditedMemberMAKS2025-09-30in-capmkt:AuditedMemberMAKS2025-04-012025-09-30in-capmkt:AdjustedMemberMAKS2025-09-30in-capmkt:AdjustedMemberMAKS2025-04-012025-09-30AuditQualification1iso4217:INRiso4217:INRxbrli:shares123456MAKSNOTLISTEDINE0CDK01019MAKS ENERGY SOLUTIONS INDIA LIMITEDSMEEquity2025-04-012026-03-312025-11-082025-11-05INRLakhsHalf YearlyHalf yearlyMulti segment2025-11-0818:00:002025-11-0818:20:00trueCash Flow IndirectStatement on impact of audit qualificationtruefalseNANAfalsetrue2022-09-22https://maksgenerators.com/pdf/Policy%20on%20Related%20Party%20Transactions.pdffalsefalseNA2025-04-012025-09-30UnauditedStandalone261118000194400026306200090678000151188000-913500010592000105250001000008198000262146000916000091600009160002380002700026500065100000065100065100069347000100.090.09Other expenses8198000693480001002560000169604000000000795000795000169771000298400016774000197580002759000238000019466800036506700091200000000912000033900001120001023900011602000010351200018005900025405000043877000612000353465000365067000Manufacturing/Assembling87254000Trading1738640002611180000261118000Manufacturing/Assembling1819000Trading6860000867900077620000917000Manufacturing/Assembling223592000Trading1414750003650670000365067000Manufacturing/Assembling283257000Trading8181000036506700003650670007762000100000000000-119600006666000-129660002172300007449000-5148000-11558000-50000061660007082000000265000068170000068170000000000005000000740000000119600003700001109000001109000000-288600000776200000-1064800000-10648000-27220000-27220002812600025404000UnauditedQualified opinionB D S P & Associatestrue2027-08-31263063000263063000262412000310149000651000-470860000.09-0.68365067000317330000365067000317330000169603000101866000Certain trade receivables amounting to 477.37 lakhs have remained outstanding for more than two to three years. The Company has not made any provision for doubtful debts against these balances. Considering the ageing and recoverability of such receivables, in our opinion, an appropriate provision ought to have been recognized. Non recognition of such provision has resulted in an overstatement of profit and net worth to that extent.Qualified opinionRepetitiveNot Applicable Not ascertainableThe outstanding balances amounting to Rs 477.37 lakhs, aged between 2 to 3 years, primarily relate to certain major customer accounts. The company has taken the following steps towards recovery and assessment of collectability: <br></br> <br></br> 1. Legal Proceedings Initiated <br></br> One customer, with dues amounting to approximately Rs 290 lakhs, is currently under legal proceedings initiated by the company. Based on legal advice received, the company has a strong and enforceable case, and the outcome is likely to be in the companys favor. <br></br> <br></br> 2. Disputed Receivable <br></br> A second customer, with dues of Rs 32 lakhs, has refused to make payment post-shipment. The company is exploring alternative resolution mechanisms, including negotiation and legal options, to recover the dues. <br></br> <br></br> 3. Remaining Accounts Under Discussion <br></br> For the remaining balance, the company is in active dialogue with the respective parties, and meaningful progress has been observed in reducing the aging profile of such receivables during Q2 FY25-26. <br></br> <br></br> Given the varying stages of recovery efforts, including active legal processes and negotiations, the management is currently unable to reliably estimate the amount of provision, if any, required against these specific receivables. A definitive evaluation will depend on the outcomes of the ongoing legal and commercial recovery processes. <br></br> <br></br> Accordingly, while the company acknowledges the auditors observation, management believes that creating a provision at this stage without a reasonable basis could lead to incorrect representation. The matter will continue to be closely monitored, and appropriate provision shall be recognized in future periods as and when more clarity emerges on the recoverability of specific dues.No additional comments requiredSourabh ShawNikhil AgrawalShubham BharutaDeepak PatilPune2025-11-08