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Integrated Filing (Finance) Ind AS


Solarworld Energy Solutions Limited


General Information

Scrip code*544532
NSE Symbol*SOLARWORLD
MSEI Symbol*NOTLISTED
ISIN*INE0TY101024
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2026
Date of end of financial year31-03-2027
Date of board meeting when results were approved14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange11-08-2026
Description of presentation currencyINR
Level of roundingMillions
Reporting TypeQuarterly
Reporting QuarterFirst quarter
Nature of report standalone or consolidatedConsolidated
Whether results are audited or unaudited for the quarter endedUnaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment ReportingMulti segment
Description of single segment
Start date of board meeting14-08-2026
Start time of board meeting15:00:00
End date of board meeting14-08-2026
End time of board meeting16:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualificationNot applicable

Financial Results - Ind-AS

Amount in (Millions)

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202601-04-2026
Date of end of reporting period30-06-202630-06-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Part IBlue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1Income
Revenue from operations1,684.211,684.21
Other income96.0596.05
Total income1,780.261,780.26
2Expenses
(a)Cost of materials consumed1,715.781,715.78
(b)Purchases of stock-in-trade1.791.79
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade(602.83)(602.83)
(d)Employee benefit expense72.6972.69
(e)Finance costs60.3260.32
(f)Depreciation, depletion and amortisation expense19.0119.01
(g)Other Expenses
1Engineering, procurement and construction project expenses334.36334.36
2Others51.8951.89
Total other expenses386.25386.25
Total expenses1,653.011,653.01
Total profit before exceptional items and tax127.25127.25
4Exceptional items0.000.00
5Total profit before tax127.25127.25
6Tax expense
7Current tax55.6055.60
8Deferred tax(22.06)(22.06)
9Total tax expenses33.5433.54
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement0.000.00
11Net Profit Loss for the period from continuing operations93.7193.71
12Profit (loss) from discontinued operations before tax0.000.00
13Tax expense of discontinued operations0.000.00
14Net profit (loss) from discontinued operation after tax0.000.00
15Share of profit (loss) of associates and joint ventures accounted for using equity method1.251.25
16Total profit (loss) for period94.9694.96
17Other comprehensive income net of taxes0.000.00
18Total Comprehensive Income for the period94.9694.96
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent94.9694.96
Total profit or loss, attributable to non-controlling interests0.000.00
20Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent0.000.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests94.9694.96
21Details of equity share capital
Paid-up equity share capital433.36433.36
Face value of equity share capital5.005.00
22Reserves excluding revaluation reserve
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations1.101.10
Diluted earnings (loss) per share from continuing operations1.091.09
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations0.000.00
Diluted earnings (loss) per share from discontinued operations0.000.00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations1.101.10
Diluted earnings (loss) per share from continuing and discontinued operations1.091.09
24Debt equity ratio
25Debt service coverage ratio
26Interest service coverage ratio
27Remarks for debt equity ratio
28Remarks for debt service coverage ratio
29Remarks for interest service coverage ratio
30Disclosure of notes on financial resultsTextual Information(1)

Text Block

Textual Information(1)1. The above unaudited consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 14, 2026.
2. The unaudited consolidated financial results of the Group for the quarter ended June 30, 2026 have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards as prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015, as amended.
3. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures in respect of financial year ended March 31, 2026 and the published limited reviewed figures for the nine months period ended December 31, 2025
4. The Parent Company has completed its initial public offer (IPO) of Rs. 4900.00 millions which included 1,39,60,113 equity shares of face value of Rs. 5/- each at an issue price of Rs. 351 per equity share (including share premium of Rs. 346 per share) comprising of fresh issue of Rs. 4400.00 millions which included 1,25,35,612 equity shares and offer for sale of Rs. 500.00 million which included 14,24,501 equity shares by the promoter selling shareholder. The shares of the Company got listed on the National Stock Exchange of India Limited and the Bombay Stock Exchange on September 30, 2025.
5. The total proceeds from issue of shares consisted of IPO proceeds of Rs. 4,400 million (excluding offer for sale by promoters) and pre-IPO proceeds of Rs. 1,100 million aggregating to Rs. 5,500 million. The offer expenses (estimated) amounted to Rs. 283.22 million leaving a net proceeds to Rs. 5,216.78 millions. The details of objects of issue and its utilised/unutilised portion is as follows:
Objects of the issue as per prospectus: 1) Investment in our Subsidiary, KSPL for part-financing the establishment of the Pandhurana Project 2) General Corporate Purpose
Amount to be utilised as per prospectus (net proceeds) : 1) 4,200 Mn. 2) 1016.78 Mn
Utilised amount upto June 30, 2026 : 1) Nil 2) 1016.78 Mn.
Unutilised amount upto June 30, 2026 : 1) 4200 Mn. 2) Nil
IPO proceeds which were unutilized as at June 30, 2026 were temporarily invested in fixed deposits.
6. During the year ended March 31, 2025, SJVN Green Energy Limited ("SJVN") issued notices suspending to the Parent Company's EPC contracts relating to 100 MW and 260 MW solar projects having an aggregate contract value of Rs. 4,592.19 million, citing land-related issues. The suspension, initially imposed up to September 15, 2025, was subsequently extended up to December 31, 2025.
In connection with the aforesaid projects, the Parent Company had furnished bank guarantees aggregating to Rs. 137.77 million in favour of SJVN. Pursuant to the continued suspension of the projects, SJVN sought extension of the bank guarantees and subsequently initiated steps for invocation thereof upon non-extension by the Parent Company. Considering that the delays and suspension were attributable to non-availability of land and other contractual obligations required to be fulfilled by SJVN, the Parent Company filed a petition under Section 9 of the Arbitration and Conciliation Act, 1996 before the Hon'ble High Court of Delhi, challenging the invocation of the bank guarantees and seeking recovery of retention money and other receivables.
Pursuant to the directions of the Hon'ble High Court of Delhi, adjudication proceedings have been initiated before the Disputes Adjudication Board ("DAB") in accordance with the dispute resolution mechanism prescribed under the contracts, and the Parent Company has extended the validity of the bank guarantees up to July 31, 2026 and subsequently extended upto August 31, 2026. The Parent Company has filed its statement of claims before the DAB including claims towards release of retention amounts, recovery of dues for supplied/dispatched materials, compensation for idling and prolongation costs, loss of profits and reimbursement of legal costs. SJVN has also filed its responses, and the adjudication proceedings are presently in progress.
Based on the contractual terms, legal advice obtained and management's assessment of the facts and circumstances of the matter, management of the Parent Company believes that the it has a strong case on merits and is confident of a favourable outcome including recovery of the amount of Rs. 494.86 million recognised in the books as receivables. The Parent Company will recognise the claims once the amount is certain as per the Indian Accounting Standards. However, the ultimate outcome of the proceedings is subject to final adjudication by the DAB, including evaluation of the evidence, merits of the respective claims and counterclaims, and quantification of the amounts recoverable/payable. Accordingly, pending final resolution of the matter, no provision is considered necessary in the accompanying financial results at this stage.
7. During the quarter, the Chief Operating Decision Maker (CODM) revised the basis for evaluating segment performance. Accordingly, the comparative segment information has been restated to conform to the revised basis of measurement, in accordance with Ind AS 108, Operating Segments.

Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Millions)

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202601-04-2026
Date of end of reporting period30-06-202630-06-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1(a) Engineering, procurement and construction (EPC) contracts1,439.601,439.60
2(b) Manufacturing253.47253.47
Total Segment Revenue1,693.071,693.07
Less: Inter segment revenue8.868.86
Revenue from operations1,684.211,684.21
2Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1(a) Engineering, procurement and construction (EPC) contracts116.54116.54
2(b) Manufacturing(25.75)(25.75)
Total Profit before tax90.7990.79
i. Finance cost60.3260.32
ii. Other Unallocable Expenditure net off Unallocable income(98.05)(98.05)
Profit before tax128.52128.52
3(Segment Asset - Segment Liabilities)
Segment Asset
1(a) Engineering, procurement and construction (EPC) contracts12,533.6112,533.61
2(b) Manufacturing3,739.143,739.14
Total Segment Assets16,272.7516,272.75
Un-allocable Assets118.23118.23
Net Segment Assets16,390.9816,390.98
4Segment Liabilities
Segment Liabilities
1(a) Engineering, procurement and construction (EPC) contracts5,819.415,819.41
2(b) Manufacturing1,921.541,921.54
Total Segment Liabilities7,740.957,740.95
Un-allocable Liabilities77.0877.08
Net Segment Liabilities7,818.037,818.03
Disclosure of notes on segments

Other Comprehensive Income

Amount in (Millions)

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-04-202601-04-2026
Date of end of reporting period30-06-202630-06-2026
Whether results are audited or unauditedUnauditedUnaudited
Nature of report standalone or consolidatedConsolidatedConsolidated
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2Income tax relating to items that will not be reclassified to profit or loss
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss
5Total Other comprehensive income

Audit qualification

Sr.Details of Audit QualificationType of Audit QualificationFrequency of qualificationFor Audit Qualification(s) where the impact is quantified by the auditorFor Audit Qualification(s) where the impact is not quantified by the auditor
Management's Views(i) Management's estimation on the impact of audit qualification(ii) If management is unable to estimate the impact, reasons for the sameAuditors Comments on (i) or (ii) above
No records available