GK ENERGY LIMITED — Quarter and year ended March 31, 2026
| Sr No | Particulars | Quarter Ended March 31, 2026 Unaudited (Refer Note 2) |
Quarter Ended December 31, 2025 Unaudited |
Quarter Ended March 31, 2025 Unaudited (Refer Note 2) |
Year Ended March 31, 2026 Audited |
Year Ended March 31, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | INCOME | |||||
| Revenue from operations | 4,185.72 | 4,601.97 | 3,525.20 | 15,325.41 | 10,948.27 | |
| Other income | 25.14 | 33.16 | 10.90 | 94.85 | 43.55 | |
| Total income | 4,210.86 | 4,635.13 | 3,536.10 | 15,420.26 | 10,991.82 | |
| 2 | EXPENSES | |||||
| Cost of goods sold | 2,624.09 | 2,979.97 | 2,152.50 | 9,866.00 | 7,026.90 | |
| Decrease in inventories of work in progress | – | – | – | – | – | |
| Purchases of stock in trade | – | – | – | 163.92 | 7.11 | |
| Employee benefit expenses | 74.32 | 71.60 | 51.68 | 285.55 | 180.01 | |
| Finance cost | 103.22 | 105.52 | 71.74 | 395.28 | 223.45 | |
| Depreciation and amortization | 12.64 | 11.24 | 4.35 | 37.31 | 14.20 | |
| Installation and project administration charges | 522.49 | 528.59 | 594.78 | 1,629.69 | 1,488.47 | |
| Other expenses | 130.39 | 103.09 | 62.89 | 343.25 | 248.87 | |
| Total expenses | 3,467.15 | 3,800.01 | 2,937.94 | 12,721.00 | 9,189.01 | |
| 3 | Profit before tax | 743.71 | 835.12 | 598.16 | 2,699.26 | 1,802.81 |
| 4 | Tax expenses | |||||
| Current tax | 187.33 | 226.44 | 154.57 | 684.17 | 462.09 | |
| Deferred tax charge / (credit) | (34.13) | 20.43 | (4.88) | 2.36 | (7.19) | |
| Earlier year adjustments | – | – | – | 15.68 | – | |
| Total tax expenses | 153.20 | 246.87 | 149.69 | 686.53 | 470.58 | |
| 5 | Profit for the year | 590.51 | 588.25 | 448.47 | 2,012.73 | 1,332.23 |
| 6 | Other Comprehensive Income | |||||
| Items that will not be reclassified to Profit or Loss | – | – | – | – | – | |
| Remeasurements of defined benefit plans | (0.04) | 0.02 | (0.06) | (0.21) | (0.06) | |
| Income tax relating to items that will not be reclassified to profit or loss | 0.01 | – | 0.02 | 0.05 | 0.02 | |
| Total other comprehensive income (net of tax) | (0.03) | 0.02 | (0.04) | (0.16) | (0.04) | |
| 7 | Comprehensive income for the year | 590.48 | 588.27 | 448.43 | 2,012.57 | 1,332.19 |
| Paid-up Equity Share Capital (Rs. 2 Each) | 405.63 | 405.63 | 340.28 | 405.63 | 340.28 | |
| Other Equity | – | – | – | 8,440.72 | 1,750.79 | |
| Earning per Shares (Basic) | 2.91 | 3.23 | 2.55 | 10.74 | 7.87 | |
| Earning per Shares (Diluted) | 2.91 | 3.23 | 2.55 | 10.74 | 7.87 |
| Sr No | Particulars | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|
| ASSETS | |||
| Non-current assets | |||
| Property plant and equipment and intangible assets | |||
| Property, plant and equipment | 1,050.23 | 130.82 | |
| Right to use of asset | – | 1.49 | |
| Intangible assets | 4.83 | 7.38 | |
| Capital work-in-progress | – | – | |
| Financial assets | |||
| Investments | 50.00 | 1.00 | |
| Other financial assets | 115.33 | 125.68 | |
| Deferred Tax Assets | – | 0.26 | |
| Total non-current assets | 1,220.39 | 266.63 | |
| Current assets | |||
| Inventories | 581.84 | 599.35 | |
| Financial assets | |||
| Trade receivables | 5,860.73 | 3,608.50 | |
| Cash and cash equivalents | 3,354.77 | 10.26 | |
| Other bank balances | 1,078.00 | 616.97 | |
| Other financial assets | 34.01 | 53.52 | |
| Loans | – | 20.00 | |
| Other current assets | 864.15 | 661.10 | |
| Total current assets | 11,773.50 | 5,569.70 | |
| TOTAL ASSETS | 12,993.89 | 5,836.33 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| Equity share capital | 405.63 | 340.28 | |
| Other equity | 8,440.72 | 1,750.79 | |
| 8,846.35 | 2,091.07 | ||
| Liabilities | |||
| Non-current liabilities | |||
| Financial liabilities | |||
| Borrowings | 152.88 | 123.66 | |
| Lease Liability | – | 1.18 | |
| Other financial liabilities | – | 4.62 | |
| Deferred tax liabilities (Net) | 2.05 | – | |
| Provisions | 2.07 | 1.46 | |
| Total non-current liabilities | 157.00 | 130.92 | |
| Current liabilities | |||
| Financial liabilities | |||
| Borrowings | 1,873.74 | 2,054.23 | |
| Lease Liability | – | 0.39 | |
| Trade payables | |||
| Dues of micro and small enterprise | 80.08 | 22.15 | |
| Other than dues of micro and small enterprise | 1,268.74 | 1,150.41 | |
| Other financial liabilities | 630.80 | 314.11 | |
| Provisions | 92.33 | 40.52 | |
| Other current liabilities | 44.85 | 32.53 | |
| Total current liabilities | 3,990.54 | 3,614.34 | |
| TOTAL EQUITY AND LIABILITIES | 12,993.89 | 5,836.33 |
| Sr No | Particulars | Year Ended March 31, 2026 Audited | Year Ended March 31, 2025 Audited |
|---|---|---|---|
| Cash flow from operating activities | |||
| Profit before tax | 2,699.26 | 1,802.81 | |
| Non-cash / other adjustment to reconcile profit before tax to net cash flows | |||
| Depreciation and amortization | 37.31 | 14.20 | |
| Provision for Expected Credit Loss | 36.36 | 12.25 | |
| Changes in lease liabilities | (0.70) | (0.13) | |
| Finance cost | 395.28 | 223.45 | |
| Interest income | (94.67) | (43.27) | |
| Operating profit before working capital changes | 3,072.84 | 2,009.31 | |
| Movements in working capital | |||
| Increase / (decrease) in other financial liabilities – non-current | |||
| Increase / (decrease) in other non-current liabilities | (4.62) | (7.23) | |
| Increase / (decrease) in other provisions non-current | |||
| Increase / (decrease) in trade payables | 0.40 | 0.20 | |
| Increase / (decrease) in other financials liabilities current | 176.26 | 505.81 | |
| Increase / (decrease) in other liabilities current | 316.69 | 222.69 | |
| Increase / (decrease) in provisions current | 24.03 | (73.51) | |
| Increase / (decrease) in Deferred Tax | 0.01 | (0.01) | |
| Decrease / (increase) in other financial assets non-current | 10.35 | (23.39) | |
| Decrease / (increase) in inventories | 17.51 | (401.72) | |
| Decrease / (increase) in trade receivables and other assets | (2,288.59) | (2,101.59) | |
| Decrease / (increase) in other financial assets current | 19.51 | (42.12) | |
| Decrease / (increase) in loans | 20.00 | (20.00) | |
| Decrease / (increase) in other current assets | (203.05) | (555.23) | |
| Cash generated from / (used in) operations | 1,161.34 | (486.79) | |
| Direct taxes paid (net of refunds) | (632.37) | (499.34) | |
| Net cash flow from / (used in) operating activities (a) | 528.97 | (986.13) | |
| Cash flows from investing activities | |||
| Purchase of property, plant and equipment (including capital work in progress) | (953.83) | (46.53) | |
| Sale of Assets | 0.01 | ||
| Discontinuation Right to use of asset | 1.14 | ||
| Sale of investments | |||
| Invesments | (49.00) | (1.00) | |
| Decrease / (increase) in other bank balances | (461.03) | (526.74) | |
| Interest received | 94.67 | 43.27 | |
| Net cash flow from / (used in) investing activities (b) | (1,368.04) | (531.00) | |
| Cash flows from financing activities: | |||
| Proceeds from issue of shares | 65.35 | 2.28 | |
| Proceeds from securities premium | 4,677.36 | 197.02 | |
| Proceeds from long-term borrowings | 552.80 | 28.47 | |
| (Repayment) of long-term borrowings | (523.58) | (67.73) | |
| Proceeds from short-term borrowings | 2,082.80 | 2,251.24 | |
| (Repayment) of short-term borrowings | (2,263.29) | (657.46) | |
| Proceeds from loan from related parties | 900.29 | (9.55) | |
| (Repayment) of loan from related parties | (912.00) | ||
| Increase / (decrease) in lease liabilities | (0.87) | (0.27) | |
| Finance cost | (395.28) | (223.45) | |
| Net cash flow from / (used in) financing activities (c) | 4,183.58 | 1,520.55 | |
| Net increase / (decrease) in cash and cash equivalents (a + b + c) | 3,344.51 | 3.42 | |
| Cash and cash equivalents at the beginning of the year | 10.26 | 6.84 | |
| Cash and cash equivalents at the end of the year | 3,354.77 | 10.26 | |
| Components of cash and cash equivalents | |||
| Cash on hand | 7.72 | 7.14 | |
| Balances with banks – on current account | 1,894.00 | 3.12 | |
| Balances with banks – on deposit accounts | 1,453.05 | ||