EKI Energy Services Limited — Quarter and year ended March 31, 2026
EKI ENERGY SERVICES LIMITED
Reg. office: Enking Embassy, Plot No. 48, Scheme No. 78, Part-2, Vijay Nagar Indore – 452010, Madhya Pradesh, India
Corp. office: EKI Embassy, A-35 Scheme 78, Part 1 Phase 2, Vijay Nagar, Indore, Madhya Pradesh, India, 452010
CIN: L74200MP2011PLC025904
Website: www.enkingint.org
Ph No: +91 7314289086
Email: business@enkingint.org
STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH 2026
(Amount in ₹ lakhs unless otherwise stated)
| S. No. | Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue | |||||
| a) Revenue from operations | 1,847.40 | 1,581.32 | 1,457.59 | 8,337.19 | 16,461.47 | |
| b) Other income | 251.88 | 655.50 | 450.28 | 1,947.48 | 1,692.13 | |
| Total income | 2,099.28 | 2,236.82 | 1,907.87 | 10,284.67 | 18,153.60 | |
| 2 | Expenses | |||||
| a) Purchase of stock in trade | 456.79 | 754.19 | 562.16 | 2,471.81 | 4,739.11 | |
| b) Change in inventories of stock in trade | 314.11 | 112.84 | (774.26) | 1,809.23 | 4,362.79 | |
| c) Employee benefits expense | 468.96 | 410.89 | 670.43 | 1,467.18 | 2,997.85 | |
| d) Finance costs | 3.19 | 52.74 | 7.56 | 61.67 | 83.64 | |
| e) Depreciation and amortization expense | 661.05 | 650.70 | 486.75 | 2,301.89 | 1,159.51 | |
| f) Other expenses | 992.47 | 334.50 | 665.88 | 2,921.88 | 3,160.44 | |
| Total expenses | 2,896.57 | 2,315.86 | 1,618.52 | 11,033.66 | 16,503.34 | |
| 3 | Profit before tax | (797.29) | (79.04) | 289.35 | (748.99) | 1,650.26 |
| 4 | Tax Expense | |||||
| a) Current Tax | – | – | – | – | – | |
| b) Adjustment of tax relating to earlier periods | – | – | – | – | – | |
| c) Deferred Tax Expense / (Credit) | (15.56) | (82.63) | (10.78) | 26.96 | 124.32 | |
| 5 | Profit for the period / year | (781.73) | 3.59 | 300.12 | (775.95) | 1,525.94 |
| 6 | Other comprehensive income | |||||
| Items that will not be reclassified to the statement of profit or loss: – Remeasurement of defined employee benefit plans – Income tax relating to items that will not be reclassified to the Statement of Profit and Loss | 23.17 (5.83) |
– | 4.23 (1.07) |
23.17 (5.83) |
4.23 (-1.07) |
|
| Total other comprehensive income for the period / year | 17.34 | – | 3.17 | 17.34 | 3.17 | |
| 7 | Total comprehensive income for the period / year | (764.39) | 3.59 | 303.28 | (758.61) | 1,529.11 |
| 8 | Paid-up Equity Share Capital (Face value of Rs.10/- each) | 2,768.68 | 2,764.37 | 2,760.37 | 2,768.68 | 2,760.37 |
| 9 | Other equity as on 31st March 2026 | 39,124.21 | ||||
| 10 | Earnings Per Equity Share (EPES): – Basic (in absolute ₹ terms) – Diluted (in absolute ₹ terms) | (2.76) (2.76) |
0.01 0.01 |
1.10 1.10 |
(2.74) (2.74) |
5.55 5.53 |
EKI ENERGY SERVICES LIMITED
STANDALONE BALANCE SHEET AS AT 31ST MARCH 2026
(All amounts in lakhs of ₹, unless otherwise stated)
| Particulars | 31.03.2026 | 31.03.2025 |
|---|---|---|
| Assets | ||
| Non-current assets | ||
| Property, plant and equipment | 238.94 | 153.13 |
| Intangible Assets | 6,754.21 | 8,209.88 |
| Intangible Assets Under Development | 209.37 | 209.37 |
| Investment Property | 5,707.48 | 1,740.52 |
| Financial assets | ||
| (i) Investments | 2,542.41 | 3,661.70 |
| (ii) Loans | 889.56 | 1,052.48 |
| (iii) Other financial assets | 896.98 | 482.80 |
| Other Non-Current Assets | 6,541.50 | 7,453.53 |
| Total for Non-Current Assets | 23,780.45 | 22,963.41 |
| Current assets | ||
| Inventories | 6,432.11 | 8,241.34 |
| Financial assets | ||
| (i) Investments | 3,724.98 | 6,254.55 |
| (ii) Trade receivables | 1,493.07 | 2,899.26 |
| (iii) Cash and cash equivalents | 281.54 | 5,253.80 |
| (iv) Bank balances other than (iii) above | 10,590.95 | 7,685.59 |
| (v) Loans | 146.76 | 184.66 |
| Other current assets | 11,826.56 | 9,601.75 |
| Current tax assets (net) | 253.05 | 244.93 |
| Total for Current Assets | 34,749.02 | 40,365.88 |
| Total assets | 58,529.47 | 63,329.29 |
| Equity & Liabilities | ||
| Equity | ||
| Equity share capital | 2,768.68 | 2,760.37 |
| Other equity | 39,124.21 | 39,962.01 |
| Total Equity | 41,892.89 | 42,722.38 |
| Liabilities | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 29.25 | 99.72 |
| Provisions | 71.94 | 73.72 |
| Deferred tax liabilities (net) | 135.83 | 103.04 |
| Other Non-Current Liabilities | 14,389.22 | 15,947.73 |
| Total for Non-Current Liabilities | 14,626.24 | 16,224.21 |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 511.66 | 23.85 |
| (ii) Trade payables | ||
| (a) total outstanding dues of micro and small enterprises | 956.90 | 2,678.31 |
| (b) total outstanding dues other than (ii)(a) above | 98.05 | 153.76 |
| (iii) Other financial liabilities | 435.27 | 1,516.96 |
| Other current liabilities | – | – |
| Current tax liabilities, net | 8.47 | 9.81 |
| Provisions | ||
| Total for Current Liabilities | 2,010.34 | 4,382.69 |
| Total Equity & Liabilities | 58,529.47 | 63,329.29 |
EKI ENERGY SERVICES LIMITED
STANDALONE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2026
(All amounts in lakhs of ₹, unless otherwise stated)
| Particulars | 31.03.2026 | 31.03.2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | (748.99) | 1,650.26 |
| Adjustments to reconcile profit before tax to net cash flows: | ||
| Depreciation expense | 2,301.89 | 1,159.51 |
| Employee benefits expense | (75.76) | 124.07 |
| Interest Income | (894.13) | (1,056.98) |
| Changes in fair value excluding net gain/(loss) on sale of investments | 256.67 | (149.59) |
| (Gain)/loss on sale of investments | (606.40) | (67.96) |
| (Gain)/Loss on sale of Investment Property | (230.46) | |
| (Profit) / Loss on sale of fixed assets (net) | (18.54) | (8.33) |
| Operating profit before working capital changes | (15.72) | 1,650.98 |
| Adjustment for changes in working capital: | ||
| (Increase) / Decrease in inventories | 1,809.22 | 4,362.79 |
| (Increase) / Decrease in trade receivables | 1,406.19 | 1,423.02 |
| (Increase) / Decrease in other financial assets | 200.83 | (353.91) |
| (Increase) / Decrease in other assets | (1,312.77) | 1,961.78 |
| Increase / (Decrease) in trade payables | (1,721.41) | (1,393.48) |
| Increase / (Decrease) in other financial liabilities | (55.72) | (1.78) |
| Increase / (Decrease) in other liabilities | (1,081.69) | 1,162.28 |
| Increase / (Decrease) in other non-current liabilities | (1,558.51) | (3,971.40) |
| Cash generated from operations | (2,329.58) | 4,840.29 |
| Income taxes paid | (8.12) | (91.83) |
| Net cash generated from operating activities | (2,337.70) | 4,748.46 |
| Cash flows used in investing activities | ||
| Purchase of property, plant and equipment | (187.48) | (28.91) |
| Purchase of Intangible Assets | (710.24) | (15.08) |
| Purchase of Capital WIP and Intangible Assets under Development | – | – |
| Purchase of investment property | (4,961.34) | – |
| Proceeds from sale of property, plant and equipment | 78.04 | 81.53 |
| Proceeds from sale of investment property | 1,131.00 | – |
| (Increase) / Decrease in investments | 3,998.57 | (6,114.98) |
| (Increase) / Decrease in other bank balances | (2,905.36) | (4,620.81) |
| (Increase) / Decrease in other non-current financial assets | (414.19) | 9,040.37 |
| Interest Income | 894.13 | 1,056.98 |
| Net cash flow used in investing activities | (3,076.86) | (600.90) |
| Cash flows from financing activities | ||
| Increase / (Decrease) in Non-Current Financial Liabilities – Borrowings | (70.47) | (67.65) |
| Increase / (Decrease) in Current Financial Liabilities – Borrowings | 487.81 | (11.39) |
| Proceeds from issuance of Share Capital | 24.92 | 159.90 |
| Dividend Paid | – | (552.07) |
| Net cash flow from/used in financing activities | 442.26 | (471.21) |
| Net (decrease)/increase in cash and cash equivalents | (4,972.26) | 3,676.38 |
| Cash and cash equivalents at the beginning of the year | 5,253.80 | 1,577.42 |
| Cash and cash equivalents at the end of the year | 281.54 | 5,253.80 |
Reconciliation of cash and cash equivalents as per the cash flow statement
| Particulars | 31.03.2026 | 31.03.2025 |
|---|---|---|
| Cash on hand | 5.61 | 5.45 |
| Balances with banks: | ||
| – On current accounts | 105.93 | 245.53 |
| – On deposit accounts | 168.92 | 5,002.48 |
| – Earmarked balances with bank | 1.08 | 0.33 |
| Total cash and cash equivalents | 281.54 | 5,253.80 |
EKI ENERGY SERVICES LIMITED
STATEMENT OF REPORTABLE SEGMENTS (STANDALONE)
FOR THE QUARTER AND YEAR ENDED ON 31ST MARCH 2026
| Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 1. Segment Revenue | |||||
| (a) Trading Segment | 1,840.85 | 1,539.07 | 1,419.26 | 6,103.36 | 13,171.25 |
| (b) Generation Segment | 6.55 | 42.25 | 38.33 | 2,233.83 | 3,290.22 |
| (c) Unallocated | – | – | – | – | – |
| Total | 1,847.40 | 1,581.32 | 1,457.59 | 8,337.19 | 16,461.47 |
| Less: Inter Segment Revenue – Nil | |||||
| Net Sales / Revenue from Operations | 1,847.40 | 1,581.32 | 1,457.59 | 8,337.19 | 16,461.47 |
| Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| 2. Segment Results (Profit (+) / Loss (-)) before tax and interest | |||||
| (a) Trading Segment | (428.63) | 183.91 | 250.35 | (2,373.58) | (2,171.93) |
| (b) Generation Segment | (617.35) | (865.71) | (403.71) | (261.22) | 2,213.70 |
| (c) Unallocated | – | – | – | – | – |
| Total | (1,045.98) | (681.80) | (153.36) | (2,634.80) | 41.77 |
| Less: (i) Interest expense* | 3.19 | (52.74) | (7.56) | (61.67) | (83.64) |
| Net Profit / (Loss) for the period | (797.29) | (79.04) | 289.36 | (748.99) | 1,650.26 |
| Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.