KPI Green Energy Limited — Quarter ended March 31, 2026 (audited) and year ended March 31, 2026 (audited)
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-03-2026 Audited (CY Q4) | 31-12-2025 Unaudited (CY Q3) | ||
| I | Revenue from Operations | 79,580.89 | 66,286.02 |
| (a) Net Sales/income from Operations | – | – | |
| (i) Revenue from Sales of Plot | 6.75 | – | |
| (ii) Revenue from Sale of Power & Services | 8,115.02 | 5,684.70 | |
| (iii) Revenue from Sales of Captive Power Project | 71,459.11 | 60,601.32 | |
| II | Other Income | 1,439.60 | 1,319.39 |
| III | Total Revenue (I + II) | 81,020.49 | 67,605.41 |
| IV | Expenses: | ||
| (a) Cost of Materials consumed | 39,070.19 | 35,075.08 | |
| (b) Purchases of Stock-in-Trade | 36.00 | 55.00 | |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | – | (10.00) | |
| (d) Employee benefits expense | 1,703.07 | 1,674.77 | |
| (e) Finance Costs – Interest Expense | 4,233.45 | 3,778.33 | |
| (f) Finance Costs – Lease Finance Cost | 1,027.99 | 1,072.08 | |
| (g) Depreciation and amortisation expense | 3,872.10 | 3,302.28 | |
| (h) Other expenses | 9,676.20 | 5,918.96 | |
| Total Expenses | 59,619.01 | 50,866.51 | |
| V | Profit before exceptional and extraordinary items and tax (III – IV) | 21,401.47 | 16,738.90 |
| VI | Exceptional Items | – | 267.10 |
| VII | Profit before extraordinary items/Prior Period Items and tax (V + VI) | 21,401.47 | 17,006.00 |
| VIII | Extraordinary items/Prior Period Items | (2.71) | (8.96) |
| IX | Profit before tax (VII – VIII) | 21,398.76 | 16,997.04 |
| X | Tax Expenses | ||
| (1) Current tax(Net) | (2,260.63) | 2,056.42 | |
| (2) Tax Expense relating to earlier year | 7.11 | 278.65 | |
| (3) Mat credit entitlement | – | – | |
| (4) Deferred tax | 8,104.50 | 2,081.91 | |
| XI | Profit / (Loss) for the period from continuing operations (IX-X) | 15,547.78 | 12,580.06 |
| XII | Profit/(Loss) from discontinuing operations | – | – |
| XIII | Tax expense of discontinuing operations | – | – |
| XIV | Profit / (Loss) from Discontinuing operations (after tax) (XII-XIII) | – | – |
| XV | Profit / (Loss) for the period (XI + XIV) | 15,547.78 | 12,580.06 |
| XVI | Other Comprehensive Income (After Tax) | ||
| A) Items that will not be reclassified to profit and loss | (7.64) | 1.65 | |
| Income Tax on above | 7.69 | (0.42) | |
| B) Items that will be reclassified to profit and loss | – | – | |
| Income Tax on above | – | – | |
| Total Other Comprehensive Income (Net of Tax) | 0.05 | 1.22 | |
| XVII | Total Comprehensive Income for the period comprising Net Profit/ (Loss) for the period & Other Comprehensive Income (XV+XVI) | 15,547.83 | 12,581.28 |
| Particulars | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|
| ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | 4,42,880.44 | 2,27,857.38 |
| (b) Capital work-in-progress | 91,803.79 | 16,346.81 |
| (c) Other intangible assets | 7,966.56 | 8,232.91 |
| (d) Financial Assets | ||
| (i) Investments | 0.00 | 398.42 |
| (ii) Loans | 4,489.01 | 2,894.30 |
| (iii) Other Financial Assets | 16,881.19 | 21,102.13 |
| (e) Deferred tax assets (Net) | 7.28 | 4.13 |
| (f) Other non-current assets | 89,713.75 | 9,936.88 |
| Total Non-Current Assets | 6,53,742.02 | 2,86,772.96 |
| (2) Current assets | ||
| (a) Inventories | 1,44,913.23 | 46,616.22 |
| (b) Financial Assets | ||
| (i) Investments | 19,895.74 | – |
| (ii) Trade receivables | 74,049.81 | 57,811.85 |
| (iii) Cash and cash equivalents | 11,558.47 | 11,945.90 |
| (iv) Bank Balances other than (iii) above | 44,356.90 | 30,782.82 |
| (v) Loans | 0.25 | 0.50 |
| (vi) Other financial assets | 5,706.72 | 456.91 |
| (c) Other current assets | 33,983.23 | 44,819.56 |
| Total Current Assets | 3,34,464.35 | 1,92,433.77 |
| Total Assets | 9,88,206.37 | 4,79,206.74 |
| A. EQUITY AND LIABILITIES | ||
| (1) Equity | ||
| (a) Equity Share Capital | 9,867.05 | 9,844.53 |
| (b) Other Equity | 2,81,658.24 | 2,32,492.59 |
| (c) Minority Interest | 23,934.88 | 20,641.70 |
| (d) Proceeds from Issuance of share warrants | 11,875.08 | – |
| Total Equity | 3,27,335.24 | 2,62,978.82 |
| Liabilities | ||
| (2) Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 3,66,599.79 | 86,159.59 |
| (ii) Lease Liabilities | 60,285.21 | 34,939.34 |
| (iii) Other Financial liabilities | 50.00 | 62.25 |
| (b) Provisions | 12.06 | 123.77 |
| (c) Other non-current Liabilities | 277.01 | 421.88 |
| (d) Deferred Tax (net) | 29,574.28 | 14,947.67 |
| Total Non-Current Liabilities | 4,56,798.34 | 1,36,654.49 |
| (3) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 86,595.49 | 26,388.29 |
| (ii) Lease Liabilities | 6,214.68 | – |
| (iii) Trade Payables | 45,836.84 | 42,010.17 |
| (iv) Other Financial Liabilities | 4,871.12 | 3,221.11 |
| (b) Other current Liabilities | 58,459.26 | 6,945.51 |
| (c) Provisions | 176.64 | 0.27 |
| (d) Current tax liabilities | 1,918.75 | 1,008.06 |
| Total Current Liabilities | 2,04,072.78 | 79,573.42 |
| TOTAL EQUITY AND LIABILITIES | 9,88,206.37 | 4,79,206.74 |
| PARTICULARS | 31-03-2026 | 31-03-2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit / (loss) before tax | 69,090.95 | 44,091.23 |
| Non-cash Adjustment to reconcile Profit before tax to net cash flow: | ||
| Depreciation and amortisation expense | 13,285.44 | 6,051.04 |
| Interest Income | (3,395.41) | (1,755.89) |
| Finance Cost | 18,233.96 | 7,945.12 |
| Amount Directly debited/credited to Reserves/OCI | (5.99) | (21.20) |
| Employee Stock Option Expenses | 3,115.08 | 2,200.23 |
| Accumulated retained earnings on acquisition of subsidiary | – | (69.65) |
| Loss/ (Profit) on sale of fixed assets | (267.10) | – |
| Loss/ (Profit) on sale of Investment | (601.97) | – |
| Gain or loss due to measurement through FVTPL | (387.00) | – |
| Insurance claim received | – | (76.32) |
| Loss on deregnition of asset | – | 93.38 |
| Operating profit / (loss) before working capital change | 99,067.96 | 58,457.95 |
| Changes in operating Asset & Liabilities | ||
| (decrease) / Increase in trade payables | 3,826.66 | 349.15 |
| (decrease) / increase in provisions and other liabilities | 64.66 | 53.74 |
| (decrease) / increase in other current and other non-current liabilities | 53,006.64 | 6,138.14 |
| (Increase) / decrease in trade receivables | (16,237.96) | (15,098.68) |
| (Increase) / decrease in inventories | (98,297.01) | (13,229.95) |
| (Increase) / decrease in other current and other non-current financial assets | 4,825.66 | (9,758.25) |
| Cash (used in) / generated from operating activities | 46,256.63 | 26,912.10 |
| Direct tax paid, (net of refunds) | (3,849.94) | (6,138.82) |
| Net cash (used in) / generated from operating activities (A) | 42,406.69 | 20,773.29 |
| Cash flow from investing activites | ||
| Payment for purchase of fixed asset and CWIP (Excl. ROU Asset) | (2,68,152.14) | (1,33,491.77) |
| Advances to Capital Creditor | (84,435.56) | (9,617.43) |
| Acquisition of ROU Asset | (35,355.13) | (17,014.78) |
| Net proceeds from Sale of Fixed Asset | 275.25 | – |
| Interest Income received | 3,395.41 | 1,755.89 |