IRM Energy Limited — Quarter and year ended March 31, 2026
| Particular | March 31, 2026 (Audited) | December 31, 2025 (Unaudited) | March 31, 2025 (Unaudited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income: | |||||
| Revenue from Operations | 3,040.03 | 2,886.93 | 2,889.69 | 11,599.56 | 10,563.55 |
| Other Income | 53.64 | 63.24 | 89.54 | 254.54 | 344.00 |
| Total Income | 3,093.67 | 2,950.17 | 2,979.23 | 11,854.10 | 10,907.55 |
| EXPENSES: | |||||
| Purchases of stock-in-trade of natural gas | 2,075.71 | 1,957.19 | 2,127.13 | 7,909.89 | 7,366.45 |
| Changes in Inventories | (4.20) | 9.92 | (14.56) | 12.23 | (2.35) |
| Excise Duty | 243.31 | 236.46 | 211.08 | 932.99 | 808.72 |
| Employee Benefits Expense | 71.87 | 66.11 | 55.89 | 248.46 | 180.67 |
| Finance Costs | 55.23 | 28.13 | 58.35 | 147.36 | 220.86 |
| Depreciation and Amortisation Expense | 121.70 | 110.12 | 99.02 | 444.12 | 348.24 |
| Other Expenses | 352.86 | 320.95 | 336.85 | 1,373.55 | 1,246.82 |
| Total Expenses | 2,916.48 | 2,728.88 | 2,873.76 | 11,068.60 | 10,169.41 |
| Profit/(loss) before tax | 177.19 | 221.29 | 105.47 | 785.50 | 738.14 |
| Tax Expense | |||||
| – Income Tax Relating to Previous Year | (8.87) | – | 0.07 | (8.86) | 19.98 |
| – Current Tax | 13.59 | 25.17 | 3.70 | 101.48 | 97.20 |
| – Deferred Tax | 39.85 | 44.84 | 56.18 | 123.68 | 150.52 |
| Total Tax Expense | 44.57 | 70.01 | 59.95 | 216.30 | 267.70 |
| Profit for the year before share of Profit/(loss) of Joint Control Entities and Associates | 132.62 | 151.28 | 45.52 | 569.20 | 470.44 |
| Share of Profit/(Loss) of Joint Control Entities and Associates (Net of Tax) | (5.09) | (11.50) | (1.61) | (37.11) | (18.42) |
| Profit for the period/year | 127.53 | 139.78 | 43.91 | 532.09 | 452.02 |
| Less: Transfer to non-controlling interests | (0.03) | – | – | (0.04) | (0.02) |
| Profit for the period/year | 127.56 | 139.78 | 43.91 | 532.13 | 452.04 |
| Other Comprehensive income | |||||
| i. Items that will not be reclassified to profit or loss | |||||
| a. Remeasurements of the defined benefit asset | 0.62 | (3.59) | (1.53) | (3.17) | (1.72) |
| b. Income tax related to this items | (0.30) | 1.03 | 0.38 | 0.78 | 0.43 |
| Total other comprehensive income/(loss) | 0.32 | (2.56) | (1.15) | (2.39) | (1.29) |
| Total comprehensive income for the period/year | 127.88 | 137.22 | 42.76 | 529.74 | 450.75 |
| Profit attributable to: | |||||
| Owner of the Parent | 127.60 | 139.78 | 43.91 | 532.13 | 452.04 |
| Non – Controlling Interests | (0.03) | – | – | (0.04) | (0.02) |
| Total Other Comprehensive Income Attributable to: | |||||
| Owner of the Parent | 0.32 | (2.56) | (1.15) | (2.39) | (1.29) |
| Non – Controlling Interests | – | – | – | – | – |
| Total Comprehensive Income Attributable to: | |||||
| Owner of the Parent | 127.91 | 137.22 | 42.76 | 529.74 | 450.75 |
| Non – Controlling Interests | – | – | – | – | – |
| Paid up Equity Share capital (Face Value of ₹ 10) | 410.60 | 410.60 | 410.60 | 410.60 | 410.60 |
| Other Equity | – | – | – | 9,564.76 | 9,096.62 |
| Type | March 31, 2026 | December 31, 2025 | March 31, 2025 | March 31, 2026 | March 31, 2025 |
|---|---|---|---|---|---|
| Basic | 3.11 | 3.40 | 1.07 | 12.96 | 11.01 |
| Diluted | 3.11 | 3.40 | 1.07 | 12.96 | 11.01 |
| Signature | Name | Designation |
|---|---|---|
| ![Signature] | Arunkumar Saluru | Chief Financial Officer |
| ![Signature] | M. K. Sharma | Chief Executive Officer |
| ![Signature] | Amitabha Banerjee | Whole Time Director |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| a) Property, plant and equipment | 7,608.00 | 6,299.02 |
| b) Capital work-in-progress | 991.27 | 884.84 |
| c) Intangible assets | 48.25 | 36.93 |
| d) Right of Use Assets | 223.10 | 157.34 |
| e) Intangibles under Development | – | – |
| f) Financial assets | ||
| (i) Investments | 133.77 | 160.50 |
| (ii) Loans | 101.19 | 0.45 |
| (iii) Other financial assets | 105.25 | 57.98 |
| g) Other non-current assets | 222.95 | 259.40 |
| h) Income Tax Asset (Net) | 111.31 | 69.76 |
| Total Non-Current Assets | 9,545.10 | 7,926.22 |
| Current Assets | ||
| a) Inventories | 37.40 | 45.88 |
| b) Financial assets | ||
| (i) Investments | 339.41 | 467.67 |
| (ii) Trade receivables | 328.43 | 438.68 |
| (iii) Cash and cash equivalents | 392.48 | 364.68 |
| (iv) Bank balances Other Than (iii) Above | 2,033.04 | 3,088.50 |
| (v) Loans | 54.49 | 100.77 |
| (vi) Other financial assets | 49.78 | 58.87 |
| c) Other current assets | 182.97 | 206.27 |
| Total Current Assets | 3,418.00 | 4,771.32 |
| Total Assets | 12,963.10 | 12,697.54 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| a) Equity share capital | 410.60 | 410.60 |
| b) Other equity | 9,564.76 | 9,096.62 |
| Total Equity attributable to Equity holders of the Company | 9,975.36 | 9,507.22 |
| Non Controlling Interests | (0.05) | (0.01) |
| Total equity | 9,975.31 | 9,507.21 |
| Liabilities | ||
| Non-Current Liabilities | ||
| a) Financial Liabilities | ||
| (i) Borrowings | 291.77 | 519.60 |
| (ii) Lease Liabilities | 225.25 | 138.71 |
| (iii) Other financial liabilities | 73.50 | 76.13 |
| b) Provisions | 26.38 | 21.56 |
| c) Deferred tax liabilities (Net) | 503.55 | 380.54 |
| Total Non-Current Liabilities | 1,120.45 | 1,136.54 |
| Current Liabilities | ||
| a) Financial Liabilities | ||
| (i) Borrowings | 204.48 | 737.36 |
| (ii) Lease Liabilities | 9.98 | 21.52 |
| (iii) Trade payables | ||
| – total outstanding dues of micro enterprises and small enterprises | 27.34 | 16.81 |
| – total outstanding dues of creditors other than micro enterprises and small enterprises | 330.69 | 248.84 |
| (iv) Other financial liabilities | 1,164.53 | 982.54 |
| b) Provisions | 2.19 | 1.36 |
| c) Other current liabilities | 128.13 | 45.36 |
| Total Current Liabilities | 1,867.34 | 2,053.79 |
| Total Liabilities | 2,987.79 | 3,190.33 |
| Total Equity and Liabilities | 12,963.10 | 12,697.54 |
| Name | Designation | Signature |
|---|---|---|
| Arunkumar Saluru | Chief Financial Officer | (signed) |
| M. K. Sharma | Chief Executive Officer | (signed) |
| Amitabh Banerjee | Whole Time Director | (signed) |
| Particulars | For the Year Ended March 31, 2026 | For the Year Ended March 31, 2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Net profit before tax and extraordinary items | 785.50 | 738.14 |
| Adjustment to reconcile the profit before tax to net cashflows: | ||
| Share of Gain/(Loss) from Joint Ventures & Associates | (37.11) | (18.42) |
| Interest Income | (198.15) | (262.15) |
| Dividend Income | (8.80) | (9.09) |
| Corporate Guarantee Commission-Income | (1.45) | (7.93) |
| Employee Benefits Expense | 0.30 | (0.06) |
| Finance Costs | 147.36 | 220.86 |
| Balance written Off | 0.31 | 2.50 |
| Impairment of Investment / Loan / Receivables | 50.94 | – |
| Impairment of PPE | 1.35 | – |
| Net Loss on remeasurement of current investments measured at FVTPL | 3.42 | 19.48 |
| Net gain on Sale of current investments measured at FVTPL | (22.82) | (48.80) |
| Allowance for Credit Losses | 2.39 | 0.51 |
| Profit on Disposal of Property, Plant and Equipments | (2.00) | (1.82) |
| Depreciation and Amortisation expenses | 444.12 | 348.24 |
| Operating profit before working capital changes | 1,165.36 | 981.46 |
| Adjustment for: | ||
| (Increase)/Decrease in Other Current Assets | 23.21 | (33.47) |
| (Increase)/Decrease in Other Non Current Assets | (8.99) | 10.37 |
| (Increase)/Decrease in Other Financial Assets- Current | 8.29 | (316.73) |
| (Increase)/Decrease in Other Financial Assets- Non Current | (90.57) | 142.92 |
| (Increase)/Decrease in Inventories | 8.48 | (3.04) |
| (Increase)/Decrease in Provision- Non Current | 1.65 | 0.70 |
| (Increase)/Decrease in Provision- Current | 0.83 | 0.90 |
| (Increase)/Decrease in Trade Receivable | 107.86 | (70.17) |
| Increase/(Decrease) in Trade Payables | 91.87 | (27.43) |
| Increase/(Decrease) in Other Financial Liabilities- Current | (444.31) | 406.37 |
| Increase/(Decrease) in Other Financial Liabilities- Non Current | 614.39 | (42.04) |
| Increase/(Decrease) in Other Liabilities- Current | 82.77 | 10.24 |
| Cash generated from operation | 1,560.83 | 1,060.08 |
| Income taxes paid (net of refund) | (134.18) | (122.85) |
| Cash flow before extraordinary items | 1,426.65 | 937.23 |
| Net cash generated from operating activities (a) | 1,426.65 | 937.23 |
| B. Cash flow from investing activities | ||
| Interest Received | 185.77 | 251.64 |
| Movement in Bank Deposits (net) | 1,025.64 | (757.51) |
| Investment in Mutual Fund | (9,728.67) | (6,968.46) |
| Proceeds from sale of Mutual Fund | 9,871.58 | 6,770.18 |
| Dividend Received (Net of TDS) | 17.27 | 8.40 |
| Proceeds from Redemption of Preference Shares – Investment | 4.75 | – |
| Purchase of PPE and intangible assets [incl. CWIP, Capital Advances and creditor for capital goods] | (1,820.71) | (1,297.01) |
| Proceeds from Sale/Disposal of PPE | 7.03 | 4.81 |
| Net cash used in investing activities (b) | (437.33) | (1,987.96) |
| C. Cash flow from financing activities | ||
| Proceeds from equity shares issued (incl Securities Premium) | – | – |
| Transaction cost on issue of shares | – | – |
| Proceeds from Non Current Banks Borrowings | 315.90 | 374.40 |
| Proceeds from Current Banks Borrowings | – | – |
| Repayment Towards Non Current Bank Borrowings | (1,065.41) | (896.03) |
| Repayment Towards Current Bank Borrowings | – | – |
| Finance costs paid | (124.59) | (174.61) |
| Redemption of Preference shares | – | (349.99) |
| Repayments of Lease Liabilities | (25.83) | (19.70) |
| Dividend Paid | (61.59) | (96.59) |
| Net cash (use)/generated from financing activities (c) | (961.52) | (1,162.52) |
| Net increase / (decrease) in cash and cash equivalents (a+b+c) | 27.80 | (2,213.25) |
| Cash and cash equivalents – opening balance | 364.68 | 2,577.92 |
| Cash and cash equivalents – closing balance | 392.48 | 364.68 |
| Object(s) as per the Prospectus | Amount as per final offer document | Total Amount Utilized as on March 31, 2026 | Total Amount Unutilized as on March 31, 2026 |
|---|---|---|---|
| Funding capital expenditure requirements for development of the City Gas Distribution network in the Geographical Areas of Namakkal and Tiruchirappalli (Tamil Nadu) in Fiscal 2024, Fiscal 2025 |