Indian Energy Exchange Limited — Quarter ended 31 March 2026 (Audited) and year ended 31 March 2026 (Audited)
Optional commentary: The document contains both standalone and consolidated audited financial results for the quarter ended 31 March 2026 and the year ended 31 March 2026, along with standalone/consolidated balance sheet, cash flow, and related notes.
| Sr.No. | Particulars | Quarter ended 31 March 2026 (Audited) refer note 6 | Quarter ended 31 December 2025 (Unaudited) | Quarter ended 31 March 2025 (Audited) refer note 6 | Year ended 31 March 2026 (Audited) | Year ended 31 March 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from operations | 17,224.89 | 14,390.45 | 14,125.69 | 60,838.57 | 53,537.01 | |
| 2 | Other income | 2,211.41 | 3,742.01 | 3,098.43 | 13,655.11 | 11,892.43 |
| 3 | Total income (1+2) | 19,436.30 | 18,132.46 | 17,224.12 | 74,493.68 | 65,429.44 |
| 4 | Expenses | |||||
| (a) | Employee benefits expense | 1,160.32 | 1,291.29 | 1,106.99 | 4,814.20 | 4,497.17 |
| (b) | Finance costs | 64.92 | 52.11 | 61.29 | 228.32 | 261.68 |
| (c) | Depreciation and amortisation expenses | 612.29 | 604.09 | 525.88 | 2,328.34 | 2,120.00 |
| (d) | Other expenses | 1,307.53 | 1,064.79 | 823.57 | 4,642.26 | 3,529.59 |
| Total expenses | 3,145.06 | 3,012.28 | 2,517.73 | 12,013.12 | 10,408.44 | |
| 5 | Profit before tax (3-4) | 16,291.24 | 15,120.18 | 14,706.39 | 62,480.56 | 55,021.00 |
| 6 | Tax expense | |||||
| Current tax | 4,013.89 | 3,997.83 | 3,720.49 | 15,675.91 | 13,164.85 | |
| Deferred tax (credit) / charge | (119.08) | (386.57) | (213.39) | (566.14) | 391.33 | |
| Total tax expense | 3,894.81 | 3,611.26 | 3,507.10 | 15,109.77 | 13,556.18 | |
| 7 | Profit for the period / year (5-6) | 12,396.43 | 11,508.92 | 11,199.29 | 47,370.79 | 41,464.82 |
| 8 | Other comprehensive income (OCI) | |||||
| Items that will not be reclassified to profit or loss: | ||||||
| – Re-measurements of defined benefit liability / (asset) | 56.06 | 53.69 | (3.11) | 101.47 | (6.11) | |
| – Income tax relating to above | (14.11) | (13.51) | 0.78 | (25.54) | 1.54 | |
| Other comprehensive income for the period / year, net of tax | 41.95 | 40.18 | (2.33) | 75.93 | (4.57) | |
| 9 | Total comprehensive income for the period / year (7+8) | 12,438.38 | 11,549.10 | 11,196.96 | 47,446.72 | 41,460.25 |
| 10 | Paid-up equity share capital (face value ₹ 1/- per share) | 8,908.95 | 8,908.95 | 8,908.78 | 8,908.95 | 8,908.78 |
| 11 | Other equity | 1,21,763.80 | 1,00,865.32 | |||
| 12 | Earnings per equity share (₹) (Par value ₹ 1/- per share) (Not annualised for the quarter) | |||||
| Basic (₹) | 1.40 | 1.29 | 1.26 | 5.33 | 4.66 | |
| Diluted (₹) | 1.40 | 1.29 | 1.26 | 5.33 | 4.66 |
| S.No. | Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| Property, plant and equipment | 1,761.76 | 1,034.47 | |
| Right-of-use assets | 1,137.95 | 485.07 | |
| Other intangible assets | 6,763.01 | 7,153.81 | |
| Intangible assets under development | 530.08 | 413.12 | |
| Financial assets | |||
| (i) Investments | 24,355.11 | 42,052.13 | |
| (ii) Other financial assets | 741.94 | 6,490.53 | |
| Other tax assets (net) | 5.46 | 4.99 | |
| Other non-current assets | 69.92 | 63.19 | |
| Total non-current assets | 35,365.23 | 57,697.31 | |
| 2 | Current assets | ||
| Financial assets | |||
| (i) Investments | 1,69,236.92 | 1,17,656.07 | |
| (ii) Trade receivables | 122.00 | 201.04 | |
| (iii) Cash and cash equivalents | 3,651.72 | 10,663.55 | |
| (iv) Bank balance other than (iii) above | 6,782.25 | 601.08 | |
| (v) Loans | – | 150.96 | |
| (vi) Other financial assets | 14,869.40 | 22,023.09 | |
| Other current assets | 7,658.40 | 6,729.14 | |
| Total current assets | 2,02,320.69 | 1,58,024.93 | |
| TOTAL ASSETS | 2,37,685.92 | 2,15,722.24 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| Equity share capital | 8,908.95 | 8,908.78 | |
| Other equity | 1,21,763.80 | 1,00,865.32 | |
| Total equity | 1,30,672.75 | 1,09,774.10 | |
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Financial liabilities | |||
| (i) Lease liabilities | 652.74 | 196.20 | |
| (ii) Other financial liabilities | 212.38 | 318.33 | |
| Provisions | 1,295.89 | 1,143.36 | |
| Deferred tax liabilities (net) | 2,921.34 | 3,461.94 | |
| Other non-current liabilities | 168.70 | 221.59 | |
| Total non-current liabilities | 5,251.05 | 5,341.42 | |
| 3 | Current liabilities | ||
| Financial liabilities | |||
| (i) Lease Liabilities | 462.85 | 419.27 | |
| (ii) Trade payables | |||
| (a) total outstanding dues of micro enterprises and small enterprises | 38.03 | 6.76 | |
| (b) total outstanding dues of creditors other than micro enterprises and small enterprises | 373.07 | 326.46 | |
| (iii) Other financial liabilities | 97,468.90 | 96,744.93 | |
| Other current liabilities | 2,644.54 | 2,313.14 | |
| Provisions | 32.67 | 29.16 | |
| Current tax liabilities (net) | 742.06 | 767.00 | |
| Total current liabilities | 1,01,762.12 | 1,00,606.72 | |
| Total liabilities | 1,07,013.17 | 1,05,948.14 | |
| TOTAL EQUITY AND LIABILITIES | 2,37,685.92 | 2,15,722.24 |
| Description | For the year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|
| A. Cash flows from operating activities | ||
| Profit before tax | 62,480.56 | 55,021.00 |
| Adjustments for: | ||
| Depreciation and amortisation expenses | 2,328.34 | 2,120.00 |
| Interest expense on financial liabilities (settlement guarantee fund) measured at amortised cost | 44.13 | 42.35 |
| Interest expense on bank overdraft, lease liability and others | 184.19 | 219.33 |
| Loss on sale of property, plant and equipment | (0.05) | (0.97) |
| Equity-settled share-based payment | 80.59 | 164.65 |
| Interest income from bank deposits | (508.80) | (367.99) |
| Interest income from financial assets at amortised cost (security deposits) | (22.85) | (20.59) |
| Amortisation of deferred settlement guarantee fund | (43.75) | (45.78) |
| Fair value gain on investments measured at fair value through profit or loss | (3,397.39) | (4,123.64) |
| Gain on sale of investments measured at fair value through profit or loss (net) | (2,328.88) | (1,680.79) |
| Gain on sale of investments measured at amortised cost (net) | (809.24) | – |
| Provision/liabilities no longer required written back | – | (1.71) |
| Interest income on loans | (3.34) | (1.06) |
| Interest income on investments measured at amortised cost | (5,750.97) | (5,453.53) |
| Dividend income | (536.55) | (18.71) |
| Operating profit before working capital changes | 51,715.99 | 45,852.56 |
| Adjustments for: | ||
| Decrease/(increase) in trade receivables | 79.04 | (121.98) |
| Decrease/(increase) in other financial assets and other assets | 5,189.94 | (15,294.25) |
| Increase in trade payables, other financial liabilities, provisions and other liabilities | 1,180.77 | 25,616.12 |
| Cash generated from operating activities | 58,165.74 | 56,052.45 |
| Income tax paid (net of refund) | (15,701.32) | (13,092.88) |
| Net cash generated from operating activities | 42,464.42 | 42,959.57 |
| B. Cash flows from investing activities | ||
| Purchase of Property, plant and equipment and other intangible assets | (1,476.77) | (782.60) |
| Proceeds from sale of Property, plant and equipment and other intangible assets | 26.79 | 16.59 |
| Loans repayment from/(given to) related parties (net) | 150.00 | (150.00) |
| Investment in bank deposits including unpaid dividend (net) | (36.46) | (2,044.08) |
| Purchase of investments (net) | (29,845.84) | (21,039.51) |
| Interest income received on bank deposits | 98.62 | 518.73 |
| Interest income received from investments | 8,248.49 | 3,570.81 |
| Interest income received from loans to related parties | 4.40 | – |
| Dividend income received | 536.55 | 18.71 |
| Net cash (used in) investing activities | (22,294.22) | (19,891.35) |
| C. Cash flows from financing activities | ||
| Interest paid on overdraft and others | (11.67) | (12.38) |
| Principal repayment of lease liabilities | (483.71) | (420.86) |
| Interest paid on lease liabilities | (57.99) | (82.04) |
| Proceeds from exercise of share options | 71.21 | 30.27 |
| Dividend paid (net of dividend received [net of tax] by ESOP trust) | (26,699.87) | (26,699.78) |
| Net cash (used in) financing activities | (27,182.03) | (27,184.79) |
| D. Net (decrease) in cash and cash equivalents during the year (A+B+C) | (7,011.83) | (4,116.57) |
| E. Cash and cash equivalents at the beginning of the year | 10,663.55 | 14,780.12 |
| F. Cash and cash equivalents as at the end of the year (D+E) | 3,651.72 | 10,663.55 |
| S.No. | Particulars | As at 31 March 2026 (Audited) | As at 31 March 2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| Property, plant and equipment | 1,763.36 | 1,040.20 | |
| Right-of-use assets | 1,137.95 | 485.07 | |
| Other intangible assets | 6,766.77 | 7,158.39 | |
| Intangible assets under development | 530.08 | 413.12 | |
| Investments accounted for using the equity method | 9,025.09 | 7,574.70 | |
| Financial assets | |||
| (i) Investments | 20,309.11 | 38,006.13 | |
| (ii) Other financial assets | 742.83 | 6,490.53 | |
| Deferred tax assets (net) | 1.27 | 27.74 | |
| Other tax assets (net) | 5.46 | 32.99 | |
| Other non-current assets | 69.92 | 63.19 | |
| Total non-current assets | 40,351.84 | 61,292.06 | |
| 2 | Current assets | ||
| Financial assets | |||
| (i) Investments | 1,69,975.72 | 1,17,768.65 | |
| (ii) Trade receivables | 197.50 | 261.99 | |
| (iii) Cash and cash equivalents | 3,735.80 | 10,693.38 | |
| (iv) Bank balance other than (iii) above | 6,782.25 | 601.08 | |
| (v) Other financial assets | 14,868.43 | 22,314.24 | |
| Other current assets | 7,663.26 | 6,734.51 | |
| Total current assets | 2,03,222.96 | 1,58,373.85 | |
| TOTAL ASSETS | 2,43,574.80 | 2,19,665.91 | |
| B | EQUITY AND LIABILITIES |