General information about company |
Scrip code | 532894 |
NSE Symbol | INDOWIND |
MSEI Symbol | |
ISIN* | INE227G01018 |
Name of company | INDOWIND ENERGY LIMITED |
Type of company | |
Class of security | Equity |
Date of start of financial year | 01-04-2019 |
Date of end of financial year | 31-03-2020 |
Date of board meeting when results were approved | 07-08-2020 |
Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 23-07-2020 |
Description of presentation currency | INR |
Level of rounding used in financial results | Lakhs |
Reporting Quarter | Yearly |
Nature of report standalone or consolidated | Consolidated |
Whether results are audited or unaudited | Audited |
Segment Reporting | Single segment |
Description of single segment | NA |
Start date and time of board meeting | 07-08-2020 16:00 |
End date and time of board meeting | 07-08-2020 20:45 |
Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
Financial Results – Ind-AS |
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
A | Date of start of reporting period | 01-01-2020 | 01-04-2019 |
B | Date of end of reporting period | 31-03-2020 | 31-03-2020 |
C | Whether results are audited or unaudited | Audited | Audited |
D | Nature of report standalone or consolidated | Consolidated | Consolidated |
Part I | Blue 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. |
1 | Income |
| Revenue from operations | 336.44 | 2478.18 |
| Other income | 41.93 | 68.25 |
| Total income | 378.37 | 2546.43 |
2 | Expenses |
(a) | Cost of materials consumed | 149.27 | 1071.29 |
(b) | Purchases of stock-in-trade | 0 | 0 |
(c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 122.47 | 42.12 |
(d) | Employee benefit expense | 61.99 | 234.2 |
(e) | Finance costs | 110.19 | 529 |
(f) | Depreciation, depletion and amortisation expense | 63.2 | 930.76 |
(f) | Other Expenses |
1 | Other Expenses | 94.43 | 296.79 |
10 | | | |
| Total other expenses | 94.43 | 296.79 |
| Total expenses | 601.55 | 3104.16 |
Financial Results – Ind-AS |
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
A | Date of start of reporting period | 01-01-2020 | 01-04-2019 |
B | Date of end of reporting period | 31-03-2020 | 31-03-2020 |
C | Whether results are audited or unaudited | Audited | Audited |
D | Nature of report standalone or consolidated | Consolidated | Consolidated |
Part I | Blue 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. |
3 | Total profit before exceptional items and tax | -223.18 | -557.73 |
4 | Exceptional items | 564.47 | 564.47 |
5 | Total profit before tax | 341.29 | 6.74 |
7 | Tax expense |
8 | Current tax | 1.13 | 1.13 |
9 | Deferred tax | 0 | 0 |
10 | Total tax expenses | 1.13 | 1.13 |
11 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 |
14 | Net Profit Loss for the period from continuing operations | 340.16 | 5.61 |
15 | Profit (loss) from discontinued operations before tax | 0 | 0 |
16 | Tax expense of discontinued operations | 0 | 0 |
17 | Net profit (loss) from discontinued operation after tax | 0 | 0 |
19 | Share of profit (loss) of associates and joint ventures accounted for using equity method | -59.71 | -0.28 |
21 | Total profit (loss) for period | 280.45 | 5.33 |
22 | Other comprehensive income net of taxes | 0 | 0 |
Financial Results – Ind-AS |
Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
A | Date of start of reporting period | 01-01-2020 | 01-04-2019 |
B | Date of end of reporting period | 31-03-2020 | 31-03-2020 |
C | Whether results are audited or unaudited | Audited | Audited |
D | Nature of report standalone or consolidated | Consolidated | Consolidated |
Part I | Blue 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. |
23 | Total Comprehensive Income for the period | 280.45 | 5.33 |
24 | Total profit or loss, attributable to |
| Profit or loss, attributable to owners of parent | 0 | 0 |
| Total profit or loss, attributable to non-controlling interests | | |
25 | Total Comprehensive income for the period attributable to |
| Comprehensive income for the period attributable to owners of parent | 0 | 0 |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | 0 |
26 | Details of equity share capital |
| Paid-up equity share capital | 8974.14 | 8974.14 |
| Face value of equity share capital | 10 | 10 |
27 | Details of debt securities |
28 | Reserves excluding revaluation reserve | | 0 |
29 | Earnings per share |
i | Earnings per equity share for continuing operations |
| Basic earnings (loss) per share from continuing operations | 0.32 | 0.01 |
| Diluted earnings (loss) per share from continuing operations | 0.32 | 0.01 |
ii | Earnings per equity share for discontinued operations |
| Basic earnings (loss) per share from discontinued operations | 0 | 0 |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 |
ii | Earnings per equity share |
| Basic earnings (loss) per share from continuing and discontinued operations | 0.32 | 0.01 |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.32 | 0.01 |
30 | Debt equity ratio | | |
31 | Debt service coverage ratio | | |
32 | Interest service coverage ratio | | |
33 | Disclosure of notes on financial results | |
Statement of Asset and Liabilities |
Particulars | Current year ended (dd-mm-yyyy) |
Date of start of reporting period | 01-04-2019 |
Date of end of reporting period | 31-03-2020 |
Whether results are audited or unaudited | Audited |
Nature of report standalone or consolidated | Consolidated |
| Assets |
1 | Non-current assets |
| Property, plant and equipment | 24885.8 |
| Capital work-in-progress | 0 |
| Investment property | 0 |
| Goodwill | 0 |
| Other intangible assets | 575.39 |
| Intangible assets under development | 0 |
| Biological assets other than bearer plants | 0 |
| Investments accounted for using equity method | 0 |
| Non-current financial assets |
| Non-current investments | 1040.69 |
| Trade receivables, non-current | 0 |
| Loans, non-current | 238.34 |
| Other non-current financial assets | 1576.91 |
| Total non-current financial assets | 2855.94 |
| Deferred tax assets (net) | 0 |
| Other non-current assets | 0 |
| Total non-current assets | 28317.13 |
2 | Current assets |
| Inventories | 32.28 |
| Current financial asset |
| Current investments | 0 |
| Trade receivables, current | 470.02 |
| Cash and cash equivalents | 189.88 |
| Bank balance other than cash and cash equivalents | 256.46 |
| Loans, current | 0 |
| Other current financial assets | |
| Total current financial assets | 916.36 |
| Current tax assets (net) | 0 |
| Other current assets | 109.63 |
| Total current assets | 1058.27 |
Statement of Asset and Liabilities |
Particulars | Current year ended (dd-mm-yyyy) |
Date of start of reporting period | 01-04-2019 |
Date of end of reporting period | 31-03-2020 |
Whether results are audited or unaudited | Audited |
Nature of report standalone or consolidated | Consolidated |
3 | Non-current assets classified as held for sale | 0 |
4 | Regulatory deferral account debit balances and related deferred tax Assets | 0 |
| Total assets | 29375.4 |
| Equity and liabilities |
| Equity |
| Equity attributable to owners of parent |
| Equity share capital | 8974.15 |
| Other equity | 11000.8 |
| Total equity attributable to owners of parent | 19974.95 |
| Non controlling interest | 66.79 |
| Total equity | 20041.74 |
| Liabilities |
| Non-current liabilities |
| Non-current financial liabilities |
| Borrowings, non-current | 8816.94 |
| Trade payables, non-current | 0 |
| Other non-current financial liabilities | 0 |
| Total non-current financial liabilities | 8816.94 |
| Provisions, non-current | 0 |
| Deferred tax liabilities (net) | 0 |
| Deferred government grants, Non-current | 0 |
| Other non-current liabilities | 0 |
| Total non-current liabilities | 8816.94 |
| Current liabilities |
| Current financial liabilities |
| Borrowings, current | 0 |
| Trade payables, current | 241.49 |
| Other current financial liabilities | 274.09 |
| Total current financial liabilities | 515.58 |
| Other current liabilities | |
| Provisions, current | 1.14 |
| Current tax liabilities (Net) | 0 |
| Deferred government grants, Current | 0 |
| Total current liabilities | 516.72 |
3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0 |
4 | Regulatory deferral account credit balances and related deferred tax liability | 0 |
| Total liabilities | 9333.66 |
| Total equity and liabilites | 29375.4 |
| Disclosure of notes on assets and liabilities | |
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) |
Date of start of reporting period | 01-01-2020 | 01-04-2019 |
Date of end of reporting period | 31-03-2020 | 31-03-2020 |
Whether accounts are audited or unaudited | | |
Nature of report standalone or consolidated | Consolidated | Consolidated |
1 | Segment Revenue (Income) |
| (net sale/income from each segment should be disclosed) |
| Total Segment Revenue | | |
| Less: Inter segment revenue | | |
| Revenue from operations | | |
2 | Segment Result |
| Profit (+) / Loss (-) before tax and interest from each segment |
| Total Profit before tax | | |
| i. Finance cost | | |
| ii. Other Unallocable Expenditure net off Unallocable income | | |
| Profit before tax | | |
3 | (Segment Asset - Segment Liabilities) |
| Segment Asset |
| Total Segment Asset | | |
| Un-allocable Assets | | |
| Net Segment Asset | | |
4 | Segment Liabilities |
| Segment Liabilities |
| Total Segment Liabilities | | |
| Un-allocable Liabilities | | |
| Net Segment Liabilities | | |
| Disclosure of notes on segments | |