RattanIndia Power Limited — Quarter and year ended 31 March 2026 (audited); quarter ended 31.03.2026, 31.12.2025 (unaudited), 31.03.2025 (audited)
RattanIndia Power Limited (Consolidated) — Statement of Consolidated Audited Financial Results for the Quarter and Year Ended 31 March 2026 (Rs. Crore)
| Particulars | Quarter ended 31.03.2026 (Audited) refer note 12 | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) refer note 12 | Year ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 1 Revenue from operations | 787.69 | 727.99 | 936.25 | 2,991.36 | 3,283.83 |
| 2 Other income | 67.42 | 98.66 | 92.36 | 354.70 | 356.77 |
| Total income | 855.11 | 826.65 | 1,028.61 | 3,346.06 | 3,640.60 |
| 3 Expenses | |||||
| (a) Cost of fuel, power and water consumed | 591.74 | 530.28 | 658.26 | 2,314.61 | 2,426.59 |
| (b) Employee benefits expense | 16.80 | 17.70 | 15.64 | 69.10 | 63.04 |
| (c) Finance costs | 90.70 | 110.47 | 118.38 | 461.43 | 478.77 |
| (d) Depreciation and amortisation expense | 63.51 | 61.41 | 59.88 | 246.31 | 240.73 |
| (e) Other expenses | 49.52 | 52.53 | 50.51 | 202.17 | 209.55 |
| Total expenses | 812.27 | 772.39 | 902.67 | 3,293.62 | 3,418.68 |
| 4 Profit before tax (1+2-3) | 42.84 | 54.26 | 125.94 | 52.44 | 221.92 |
| 5 Tax expenses | |||||
| (a) Current tax | – | – | – | – | – |
| (b) Deferred tax | – | – | – | – | – |
| Total tax expenses | – | – | – | – | – |
| 6 Profit for the period (4-5) | 42.84 | 54.26 | 125.94 | 52.44 | 221.92 |
| 7 Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | 0.32 | (0.49) | 0.22 | 0.24 | (0.77) |
| Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – |
| (ii) Items that will be reclassified to profit or loss | – | – | – | – | – |
| Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| Other comprehensive income (net of tax) | 0.32 | (0.49) | 0.22 | 0.24 | (0.77) |
| 8 Total comprehensive income for the period (6+7) | 43.16 | 53.77 | 126.16 | 52.68 | 221.15 |
| 9 Profit for the period attributable to: | |||||
| – Equity holders of the Company | 42.84 | 54.26 | 125.94 | 52.44 | 221.92 |
| – Non-controlling interest | – | – | – | – | – |
| Other comprehensive income attributable to | |||||
| – Equity holders of the Company | 0.32 | (0.49) | 0.22 | 0.24 | (0.77) |
| – Non-controlling interest | – | – | – | – | – |
| Total comprehensive income for the period attributable to: | |||||
| – Equity holders of the Company | 43.16 | 53.77 | 126.16 | 52.68 | 221.15 |
| – Non-controlling interest | – | – | – | – | – |
| 10 Paid-up equity share capital (Face Value of Rs.10 per Equity Share) | 5,370.11 | 5,370.11 | 5,370.11 | 5,370.11 | 5,370.11 |
| 11 Other equity as per statement of assets and liabilities | (732.40) | (785.08) | |||
| 12 Earnings Per Share (EPS) | EPS for the quarter ended are not annualised | ||||
| – Basic (Rs.) | 0.08* | 0.10* | 0.23* | 0.10 | 0.41 |
| – Diluted (Rs.) | 0.08* | 0.10* | 0.23* | 0.10 | 0.41 |
Consolidated Notes — Consolidated Statement of Assets and Liabilities (Rs. Crore)
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1 Non-current assets | ||
| (a) Property, plant and equipment | 5,920.56 | 6,061.64 |
| (b) Capital work-in-progress | 20.51 | 65.35 |
| (c) Right of use | 182.20 | 190.75 |
| (d) Other intangible assets | 0.20 | 0.33 |
| (e) Financial assets | ||
| Other financial assets | 216.50 | 216.14 |
| (f) Non-current tax assets | 1.85 | 13.17 |
| (g) Other non-current assets | 2.22 | 6.59 |
| Sub-total – Non-current assets | 6,344.04 | 6,553.97 |
| 2 Current assets | ||
| (a) Inventories | 202.14 | 263.37 |
| (b) Financial assets | ||
| Trade receivables | 2,757.39 | 2,435.09 |
| Cash and cash equivalents | 10.25 | 177.83 |
| Bank balances other than cash and cash equivalents | 65.10 | 184.70 |
| Other financial assets | 174.57 | 1.08 |
| (c) Other current assets | 59.44 | 180.27 |
| Sub-total – Current assets | 3,268.89 | 3,242.34 |
| TOTAL – ASSETS | 9,612.93 | 9,796.31 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 5,370.11 | 5,370.11 |
| (b) Other equity | (732.40) | (785.08) |
| Sub-total – Equity | 4,637.71 | 4,585.03 |
| 2 Non-current liabilities | ||
| (a) Financial liabilities | ||
| Borrowings | 2,728.39 | 3,262.40 |
| Lease liabilities | 68.62 | 71.44 |
| Other financial liabilities | 0.44 | |
| (b) Provisions | 12.37 | 11.09 |
| (c) Other non-current liabilities | 708.66 | 766.83 |
| Sub-total – Non-current liabilities | 3,518.48 | 4,111.76 |
| 3 Current liabilities | ||
| (a) Financial liabilities | ||
| Borrowings | 909.03 | 277.30 |
| Lease liabilities | 4.67 | 3.78 |
| Trade payables | ||
| Total outstanding dues of micro enterprises and small enterprises | – | – |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 153.52 | 172.70 |
| Other financial liabilities | 286.34 | 541.91 |
| (b) Other current liabilities | 62.21 | 62.86 |
| (c) Provisions | 40.97 | 40.97 |
| Sub-total – Current liabilities | 1,456.74 | 1,099.52 |
| TOTAL – EQUITY AND LIABILITIES | 9,612.93 | 9,796.31 |
Consolidated Notes — Consolidated Statement of Cash Flows (Rs. Crore)
| Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|
| A Cash Flows From Operating Activities | ||
| Profit before tax | 52.44 | 221.92 |
| Adjustments for: | ||
| – Interest income | (31.14) | (49.65) |
| – Unclaimed balances and excess provisions written back | (4.77) | (0.09) |
| – Profit on sale of investment | (0.24) | – |
| – Profit on sale of property, plant and equipment | 0.00 | (0.01) |
| – Finance costs | 461.43 | 478.77 |
| – Depreciation/amortisation expense | 246.31 | 240.73 |
| – Investment/balances written off | 1.62 | 0.11 |
| – Loss on foreign currency transactions (net) | 7.14 | 0.93 |
| Operating profit before working capital changes | 732.79 | 892.71 |
| Movement in working capital | ||
| – Decrease/(increase) in inventories | 61.23 | (25.28) |
| – Increase in other financial assets | (167.65) | (2.09) |
| – Decrease/(increase) in other assets | 121.82 | (59.71) |
| – Increase in trade and other receivables | (322.30) | (370.83) |
| – Increase in other financial liabilities | 8.29 | 7.76 |
| – Decrease in other liabilities | (58.91) | (49.12) |
| – (Decrease)/increase in trade and other payables | (14.41) | 15.95 |
| Cash flows generated from operating activities post working capital changes | 360.86 | 409.39 |
| Income tax refund (net) | 11.32 | 0.56 |
| Net cash flows generated from operating activities (A) | 372.18 | 409.95 |
| B Cash Flows From Investing Activities | ||
| Capital expenditure on payment towards property, plant and equipment, including capital advances and capital work in progress and intangible assets | (77.85) | (116.70) |
| Proceeds from sale/disposal of property, plant and equipment | 0.00 | 0.01 |
| Movement in current investment (net) | 0.24 | – |
| Movement in fixed deposits (net) | 110.51 | 148.28 |
| Interest received | 32.71 | 55.31 |
| Net cash flows generated from investing activities (B) | 65.61 | 86.90 |
| C Cash Flows From Financing Activities | ||
| Repayment of long-term borrowings | (509.92) | (334.36) |
| Proceeds from short-term borrowings (net) | 282.00 | – |
| Finance cost paid | (367.12) | (98.08) |
| Payment of lease liabilities | (10.33) | (7.60) |
| Net cash flows used in financing activities (C) | (605.37) | (440.04) |
| D (Decrease)/increase in cash and cash equivalents (A+B+C) | (167.58) | 56.81 |
| E Cash and cash equivalents at the beginning of the year | 177.83 | 121.02 |
| F Cash and cash equivalents at the end of the year (D+E+F) | 10.25 | 177.83 |
RattanIndia Power Limited (Standalone) — Statement of Standalone Audited Financial Results for the Quarter and Year Ended 31 March 2026 (Rs. Crore)
| Particulars | Quarter ended 31.03.2026 (Audited) refer note 11 | 31.12.2025 (Unaudited) | 31.03.2025 (Audited) refer note 11 | Year ended 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 1 Revenue from operations | 787.69 | 727.99 | 936.25 | 2,991.36 | 3,283.83 |
| 2 Other income | 76.46 | 107.91 | 101.39 | 391.39 | 393.45 |
| Total income | 864.15 | 835.90 | 1,037.64 | 3,382.75 | 3,677.28 |
| 3 Expenses | |||||
| (a) Cost of fuel, power and water consumed | 591.74 | 530.28 | 658.26 | 2,314.61 | 2,426.59 |
| (b) Employee benefits expense | 16.80 | 17.70 | 15.64 | 69.10 | 63.04 |
| (c) Finance costs | 90.69 | 110.47 | 118.39 | 461.41 | 478.76 |
| (d) Depreciation and amortisation expense | 64.99 | 62.90 | 61.36 | 252.26 | 246.68 |
| (e) Other expenses | 58.48 | 61.79 | 59.56 | 238.78 | 246.24 |
| Total expenses | 822.70 | 783.14 | 913.21 | 3,336.16 | 3,461.31 |
| 4 Profit before tax (1+2-3) | 41.45 | 52.76 | 124.43 | 46.59 | 215.97 |
| 5 Tax expenses | |||||
| (a) Current tax | – | – | – | – | – |
| (b) Deferred tax | – | – | – | – | – |
| Total tax expenses | – | – | – | – | – |
| 6 Profit for the period (4-5) | 41.45 | 52.76 | 124.43 | 46.59 | 215.97 |
| 7 Other comprehensive income | |||||
| (i) Items that will not be reclassified to profit or loss | 0.32 | (0.49) | 0.22 | 0.24 | (0.77) |
| Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – |
| (ii) Items that will be reclassified to profit or loss | – | – | – | – | – |
| Income tax relating to items that will be reclassified to profit or loss | – | – | – | – | – |
| Other comprehensive income (net of tax) | 0.32 | (0.49) | 0.22 | 0.24 | (0.77) |
| 8 Total comprehensive income for the period (6+7) | 41.77 | 52.27 | 124.65 | 46.83 | 215.20 |
| 9 Paid-up equity share capital (Face Value of Rs.10 per Equity Share) | 5,370.11 | 5,370.11 | 5,370.11 | 5,370.11 | 5,370.11 |
| 10 Other equity as per statement of assets and liabilities | (527.85) | (574.68) | |||
| 11 Earnings Per Share (EPS) | |||||
| EPS for the quarter ended are not annualised |