General information about company

Scrip code532894
NSE SymbolINDOWIND
MSEI SymbolNOTLISTED
ISIN*INE227G01018
Name of companyINDOWIND ENERGY LIMITED
Type of company
Class of securityEquity
Date of start of financial year01-04-2020
Date of end of financial year31-03-2021
Date of board meeting when results were approved09-07-2021
Date on which prior intimation of the meeting for considering financial results was informed to the exchange23-06-2021
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterYearly
Nature of report standalone or consolidatedConsolidated
Whether results are audited or unauditedAudited
Segment ReportingSingle segment
Description of single segmentNA
Start date and time of board meeting09-07-2021 14:30
End date and time of board meeting09-07-2021 23:58
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationStatement on impact of audit qualification



Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202101-04-2020
BDate of end of reporting period31-03-202131-03-2021
CWhether results are audited or unauditedAuditedAudited
DNature 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 operations74.361860.9
Other income184.04206.36
Total income258.42067.26
2Expenses
(a)Cost of materials consumed139.09824.89
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-207.93-378.42
(d)Employee benefit expense 59.96220.21
(e)Finance costs51.93205.29
(f)Depreciation, depletion and amortisation expense105.01932.16
(f)Other Expenses
1Other Expenses (Any item exceeding 10% of the total expenses relating to continuing operation to be shown separately)44.99237.16
10
Total other expenses44.99237.16
Total expenses193.052041.29

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202101-04-2020
BDate of end of reporting period31-03-202131-03-2021
CWhether results are audited or unauditedAuditedAudited
DNature 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.
3Total profit before exceptional items and tax65.3525.97
4Exceptional items 00
5Total profit before tax65.3525.97
7Tax expense
8Current tax4.094.09
9Deferred tax00
10Total tax expenses4.094.09
11Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
14Net Profit Loss for the period from continuing operations61.2621.88
15Profit (loss) from discontinued operations before tax00
16Tax expense of discontinued operations00
17Net profit (loss) from discontinued operation after tax00
19Share of profit (loss) of associates and joint ventures accounted for using equity method-3.390
21Total profit (loss) for period57.8721.88
22Other comprehensive income net of taxes00

Financial Results Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-01-202101-04-2020
BDate of end of reporting period31-03-202131-03-2021
CWhether results are audited or unauditedAuditedAudited
DNature 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.
23Total Comprehensive Income for the period57.8721.88
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent00
Total profit or loss, attributable to non-controlling interests00.18
25Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent00
Total comprehensive income for the period attributable to owners of parent non-controlling interests00
26Details of equity share capital
Paid-up equity share capital8974.148974.14
Face value of equity share capital1010
27Details of debt securities
28Reserves excluding revaluation reserve0
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.060.02
Diluted earnings (loss) per share from continuing operations0.060.02
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiEarnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations0.060.02
Diluted earnings (loss) per share from continuing and discontinued operations0.060.02
30Debt equity ratio00
31Debt service coverage ratio00
32Interest service coverage ratio00
33Disclosure of notes on financial results

Statement of Asset and Liabilities

ParticularsCurrent year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2020
Date of end of reporting period31-03-2021
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedConsolidated
Assets
1 Non-current assets
Property, plant and equipment24413.79
Capital work-in-progress95.6
Investment property0
Goodwill0
Other intangible assets575.39
Intangible assets under development0
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments1046.24
Trade receivables, non-current0
Loans, non-current103.65
Other non-current financial assets1208.79
Total non-current financial assets2358.68
Deferred tax assets (net)0
Other non-current assets0
Total non-current assets27443.46
2Current assets
Inventories538.07
Current financial asset
Current investments0
Trade receivables, current511.31
Cash and cash equivalents401
Bank balance other than cash and cash equivalents154.27
Loans, current0
Other current financial assets0
Total current financial assets1066.58
Current tax assets (net)0
Other current assets103.05
Total current assets1707.7

Statement of Asset and Liabilities

ParticularsCurrent year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2020
Date of end of reporting period31-03-2021
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedConsolidated
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets29151.16
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital8974.14
Other equity13884.43
Total equity attributable to owners of parent22858.57
Non controlling interest66.38
Total equity22924.95
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current5759.65
Trade payables, non-current0
Other non-current financial liabilities0
Total non-current financial liabilities5759.65
Provisions, non-current0
Deferred tax liabilities (net)0
Deferred government grants, Non-current0
Other non-current liabilities0
Total non-current liabilities5759.65
Current liabilities
Current financial liabilities
Borrowings, current0
Trade payables, current127.58
Other current financial liabilities335.48
Total current financial liabilities463.06
Other current liabilities0
Provisions, current3.5
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities466.56
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities6226.21
Total equity and liabilites29151.16
Disclosure of notes on assets and liabilities

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

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202101-04-2020
Date of end of reporting period31-03-202131-03-2021
Whether accounts are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedConsolidatedConsolidated
1Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2Segment 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
4Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments

Cash flow statement, indirect

ParticularsYear ended (dd-mm-yyyy)
ADate of start of reporting period01-04-2020
BDate of end of reporting period31-03-2021
CWhether results are audited or unauditedAudited
DNature of report standalone or consolidatedConsolidated
Part IBlue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax25.97
Adjustments for reconcile profit (loss)
Adjustments for finance costs0
Adjustments for decrease (increase) in inventories-489.36
Adjustments for decrease (increase) in trade receivables, current-41.28
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets6.57
Adjustments for decrease (increase) in other non-current assets-9.5
Adjustments for other financial assets, non-current0
Adjustments for other financial assets, current0
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current-135.91
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities63.76
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense0
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current0
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current0
Adjustments for other financial liabilities, non-current508.25
Adjustments for unrealised foreign exchange losses gains0
Adjustments for dividend income0
Adjustments for interest income0
Adjustments for share-based payments0
Adjustments for fair value losses (gains)0
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)0
Other adjustments for non-cash items0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)-97.47
Net cash flows from (used in) operations-71.5
Dividends received0
Interest paid205.29
Interest received-21.01
Income taxes paid (refund)4.09
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities-301.89
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment0
Purchase of property, plant and equipment-464.08
Proceeds from sales of investment property102.19
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0
Interest received21.01
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) investing activities587.28
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments0
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options0
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings0
Repayments of borrowings279.57
Payments of finance lease liabilities0
Payments of lease liabilities0
Dividends paid0
Interest paid-205.29
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities-74.28
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes211.11
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents211.11
Cash and cash equivalents cash flow statement at beginning of period189.89
Cash and cash equivalents cash flow statement at end of period401