Premier Energies Limited — Quarter ended March 31, 2026 (with year ended March 31, 2026)
| Particulars | Three months ended | | | Year ended | | |
|—|—:|—:|—:|—:|—:|
| | 31-Mar-26 (Unaudited) (Refer note 3) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) (Refer note 3) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
| 1 Income | | | | | |
| Revenue from operations | 22,303.03 | 19,364.64 | 16,208.35 | 78,243.74 | 65,187.45 |
| Other income | 385.98 | 296.55 | 594.88 | 2,015.32 | 1,333.41 |
| Total income | 22,689.01 | 19,661.19 | 16,803.23 | 80,259.06 | 66,520.86 |
| 2 Expenses | | | | | |
| Cost of materials consumed | 8,934.95 | 11,389.53 | 7,329.32 | 42,587.50 | 34,364.20 |
| Purchases of stock-in-trade | 4,299.50 | 1,035.34 | 1,773.92 | 7,438.36 | 6,388.43 |
| Changes in inventories of finished goods, stock-in-trade and work-in-progress | 131.39 | (929.58) | 338.77 | (3,154.55) | (622.78) |
| Contract execution expenses | 111.74 | 85.37 | 122.90 | 419.49 | 761.10 |
| Employee benefits expense | 445.22 | 461.09 | 243.47 | 1,580.81 | 1,056.85 |
| Finance costs | 414.76 | 474.40 | 431.77 | 1,581.78 | 1,774.46 |
| Depreciation and amortisation expenses | 791.17 | 701.62 | 1,766.10 | 4,524.99 | 4,975.19 |
| Other expenses | 1,631.84 | 1,390.59 | 1,114.79 | 5,599.83 | 5,430.90 |
| Total expenses | 16,760.57 | 14,608.36 | 13,121.04 | 60,578.21 | 54,128.35 |
| 3 Profit before share of profit from associates and tax (1-2) | 5,928.44 | 5,052.83 | 3,682.19 | 19,680.85 | 12,392.51 |
| 4 Share of (loss)/profit of associates, net of tax | 50.25 | (1.10) | (1.28) | 51.21 | 7.16 |
| 5 Profit before tax (3+4) | 5,978.69 | 5,051.73 | 3,680.91 | 19,732.06 | 12,399.67 |
| 6 Tax expense | | | | | |
| Current tax | 1,261.08 | 1,201.16 | 1,033.30 | 4,905.48 | 3,642.25 |
| Deferred tax (credit)/charge | 149.24 | (65.63) | (130.44) | (270.31) | (613.90) |
| Total tax expense | 1,410.32 | 1,135.53 | 902.86 | 4,635.17 | 3,028.35 |
| 7 Profit for the period/year (5-6) | 4,568.37 | 3,916.20 | 2,778.05 | 15,096.89 | 9,371.32 |
| 8 Other comprehensive income | | | | | |
| (i) Items that will not be reclassified subsequently to profit or loss | | | | | |
| – Remeasurement of net defined benefit liability | (6.31) | 1.59 | (3.13) | (21.53) | (19.35) |
| – Share of other comprehensive income of associates | 0.29 | – | – | 0.29 | – |
| – Income tax relating to items that will not be reclassified to profit or loss | 2.73 | (0.03) | (1.76) | 5.27 | 2.56 |
| (ii) Items that will be reclassified subsequently to profit or loss | | | | | |
| – Gain/(loss) on fair value of investment carried at fair value through other comprehensive income | 0.39 | (1.54) | 0.41 | (0.58) | (1.01) |
| – Fair value gain arising on hedging instruments | (308.38) | 375.63 | – | 67.25 | – |
| – Income tax relating to items that will be reclassified to profit or loss | 76.39 | (93.03) | (0.11) | (16.78) | 0.25 |
| Other comprehensive (loss)/income, net of tax | (234.89) | 282.62 | (4.59) | 33.92 | (17.55) |
| 9 Total comprehensive income (7+8) | 4,333.48 | 4,198.82 | 2,773.46 | 15,130.81 | 9,353.77 |
| 10 Profit for the period/year attributable to | | | | | |
| Owners of the company | 4,568.25 | 3,917.11 | 2,778.05 | 15,097.68 | 9,371.32 |
| Non-controlling interests | 0.12 | (0.91) | – | (0.79) | – |
| | 4,568.37 | 3,916.20 | 2,778.05 | 15,096.89 | 9,371.32 |
| 11 Other comprehensive (loss)/income attributable to | | | | | |
| Owners of the company | (234.89) | 282.62 | (4.59) | 33.92 | (17.55) |
| Non-controlling interests | – | – | – | – | – |
| | (234.89) | 282.62 | (4.59) | 33.92 | (17.55) |
| 12 Total comprehensive income attributable to | | | | | |
| Owners of the company | 4,333.36 | 4,199.73 | 2,773.46 | 15,131.60 | 9,353.77 |
| Non-controlling interest | 0.12 | (0.91) | – | (0.79) | – |
| | 4,333.48 | 4,198.82 | 2,773.46 | 15,130.81 | 9,353.77 |
| 13 Paid-up equity share capital (face value ₹1 per share) | 452.99 | 452.99 | 450.77 | 452.99 | 450.77 |
| 14 Other equity | | | | 42,624.17 | 27,770.29 |
| 15 Earnings per equity share (Face value of ₹1/- each) | | | | | |
| – Basic (in ₹) | Not annualised | Not annualised | Not annualised | Annualised | Annualised |
| | 10.14 | 8.72 | 6.16 | 33.63 | 21.35 |
| – Diluted (in ₹) | 10.14 | 8.72 | 6.16 | 33.63 | 21.35 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| A ASSETS | ||
| 1 Non-current assets | ||
| Property, plant and equipment | 16,526.24 | 9,126.42 |
| Right-of-use assets | 884.80 | 599.91 |
| Capital work-in-progress | 21,438.66 | 2,420.08 |
| Investment property | 55.61 | 56.81 |
| Goodwill | 0.06 | 0.06 |
| Investments accounted for using the equity method | 2,638.26 | 86.73 |
| Financial assets | ||
| Investments | 20.15 | 10.24 |
| Other financial assets | 1,352.33 | 780.40 |
| Deferred tax assets (net) | 786.37 | 489.14 |
| Other non-current assets | 5,963.97 | 2,218.98 |
| Income tax assets | 91.00 | 295.69 |
| Total non-current assets | 49,757.45 | 16,084.46 |
| 2 Current Assets | ||
| Inventories | 20,373.50 | 13,256.40 |
| Financial assets | ||
| Investments | 4,037.92 | 8,357.30 |
| Trade receivables | 9,827.83 | 8,009.40 |
| Cash and cash equivalents | 14,665.22 | 8,025.82 |
| Bank balances other than above | 6,229.50 | 11,997.17 |
| Loans | 23.11 | 18.33 |
| Other financial assets | 774.19 | 652.69 |
| Other current assets | 2,759.91 | 2,012.45 |
| Total current assets | 58,691.18 | 52,329.56 |
| TOTAL ASSETS | 1,08,448.63 | 68,414.02 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity share capital | 452.99 | 450.77 |
| Instruments entirely equity in nature | – | – |
| Other equity | 42,624.17 | 27,770.29 |
| Equity attributable to the owners of the company | 43,077.16 | 28,221.06 |
| Non-controlling interest | 26.46 | – |
| 43,103.62 | 28,221.06 | |
| 2 Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings | 29,319.49 | 9,237.59 |
| Lease liabilities | 650.79 | 484.20 |
| Other financial liabilities | 139.25 | 132.82 |
| Provisions | 2,633.05 | 1,893.96 |
| Deferred tax liability (net) | 45.46 | 7.03 |
| Other non-current liabilities | 543.43 | 603.01 |
| 33,331.47 | 12,358.61 | |
| 3 Current liabilities | ||
| Financial liabilities | ||
| Borrowings | 6,848.58 | 9,697.29 |
| Lease liabilities | 252.59 | 115.97 |
| Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 287.69 | 173.26 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 11,262.00 | 9,473.85 |
| Other financial liabilities | 2,772.66 | 658.35 |
| Other current liabilities | 9,750.70 | 6,763.02 |
| Provisions | 75.84 | 808.41 |
| Current tax liabilities (net) | 763.48 | 144.20 |
| Total current liabilities | 32,013.54 | 27,834.35 |
| TOTAL EQUITY AND LIABILITIES | 1,08,448.63 | 68,414.02 |
| # | Particulars | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|
| 1 | Cash flow from operating activities | ||
| Net profit before tax | 19,732.06 | 12,399.67 | |
| Adjustments for: | |||
| Share of profit of associates | (51.21) | (7.16) | |
| Depreciation and amortization expense | 4,524.99 | 4,975.19 | |
| Share based payment expense | 48.14 | 103.21 | |
| Allowance for expected credit loss | 280.14 | 255.51 | |
| Provision for warranty (net) | 610.00 | 1,359.47 | |
| Net loss on foreign exchange fluctuations (unrealised) | (325.75) | 14.67 | |
| Dividend income | (1.68) | (2.09) | |
| Interest income | (750.57) | (772.92) | |
| Income from government grant | (425.46) | (202.53) | |
| (Profit)/Loss on sale of property, plant and equipment | 2.11 | (5.67) | |
| Profit on sale of investments | (391.20) | (118.11) | |
| Rental income | (0.19) | (0.78) | |
| Unwinding of discount on retention money | 13.54 | 15.25 | |
| Share issue expenses | – | 51.75 | |
| Net gain on financial assets measured at fair value through profit or loss | (43.14) | (164.07) | |
| Finance costs | 1,222.51 | 1,101.91 | |
| Operating profit before working capital changes | 24,444.29 | 19,003.30 | |
| Increase in inventories | (7,117.10) | (3,163.13) | |
| Increase in trade receivables | (2,079.82) | (2,175.11) | |
| Increase in financial assets and other assets | (2,699.71) | (1,308.36) | |
| (Decrease)/ Increase in trade payables | 1,622.87 | (98.47) | |
| Increase in financial liabilities and other current liabilities | 3,146.26 | 4,389.60 | |
| (Decrease)/ Increase in provisions | (624.72) | 826.32 | |
| Cash generated from operating activities | 16,692.07 | 17,474.15 | |
| Income tax paid (net) | (4,081.51) | (3,993.84) | |
| Net cash generated from operating activities (A) | 12,610.56 | 13,480.31 | |
| 2 | Cash flow from investing activities | ||
| Purchases of property, plant and equipment, including intangible assets, capital work-in-progress and capital advances | (29,977.42) | (6,201.72) | |
| Proceeds from sale of property, plant and equipment | 11.31 | (0.30) | |
| Movement in other bank balances | 5,330.26 | (10,490.43) | |
| Short term loans given/ (recovered) (net) | (4.78) | (9.42) | |
| Investment in mutual funds | (45,974.78) | (19,873.88) | |
| Proceeds from sale of mutual funds | 50,728.51 | 11,798.76 | |
| Investment in preference shares of associates | (10.50) | – | |
| Investment in equity instrument of associates | (2,500.02) | – | |
| Rental income | 0.19 | 0.78 | |
| Dividend income | 1.68 | 2.09 | |
| Interest received | 836.85 | 671.41 | |
| Net cash flow used in investing activities (B) | (21,558.70) | (24,102.71) | |
| 3 | Cash flows from financing activities |