General information about company

Scrip code532894
NSE SymbolINDOWIND
MSEI SymbolNA
ISIN*INE227G01018
Name of companyINDOWND 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 approved11-11-2020
Date on which prior intimation of the meeting for considering financial results was informed to the exchange04-11-2020
Description of presentation currencyINR
Level of rounding used in financial resultsLakhs
Reporting QuarterHalf yearly
Nature of report standalone or consolidatedConsolidated
Whether results are audited or unauditedUnaudited
Segment ReportingSingle segment
Description of single segmentNA
Start date and time of board meeting11-11-2020 15:00
End date and time of board meeting11-11-2020 20:10
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 qualificationNot applicable



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 period01-07-202001-04-2020
BDate of end of reporting period30-09-202030-09-2020
CWhether results are audited or unauditedUnauditedUnaudited
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 operations913.081263.59
Other income8.5112.79
Total income921.591276.38
2Expenses
(a)Cost of materials consumed278.63438.75
(b)Purchases of stock-in-trade00
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade47.76-266.89
(d)Employee benefit expense 54.76104.22
(e)Finance costs129.87263.96
(f)Depreciation, depletion and amortisation expense459.6680.64
(f)Other Expenses
1Other Expenses105.39152.63
10
Total other expenses105.39152.63
Total expenses1076.011373.31

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 period01-07-202001-04-2020
BDate of end of reporting period30-09-202030-09-2020
CWhether results are audited or unauditedUnauditedUnaudited
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 tax-154.42-96.93
4Exceptional items 00
5Total profit before tax-154.42-96.93
7Tax expense
8Current tax00
9Deferred tax00
10Total tax expenses00
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 operations-154.42-96.93
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 method36.36-0.11
21Total profit (loss) for period-118.06-97.04

Financial Results Ind-AS

Particulars3 months/ 6 month ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
ADate of start of reporting period01-07-202001-04-2020
BDate of end of reporting period30-09-202030-09-2020
CWhether results are audited or unauditedUnauditedUnaudited
DNature 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 00
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 00
5Total Other comprehensive income00

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 period01-07-202001-04-2020
BDate of end of reporting period30-09-202030-09-2020
CWhether results are audited or unauditedUnauditedUnaudited
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 period-118.06-97.04
24Total profit or loss, attributable to
Profit or loss, attributable to owners of parent00
Total profit or loss, attributable to non-controlling interests00
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 reserve
29Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations-0.17-0.11
Diluted earnings (loss) per share from continuing operations-0.17-0.11
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 operations-0.17-0.11
Diluted earnings (loss) per share from continuing and discontinued operations-0.17-0.11
30Debt equity ratio00
31Debt service coverage ratio00
32Interest service coverage ratio00
33Disclosure of notes on financial results

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2020
Date of end of reporting period30-09-2020
Whether results are audited or unauditedUnaudited
Nature of report standalone or consolidatedConsolidated
Assets
1 Non-current assets
Property, plant and equipment2423614112
Capital work-in-progress0
Investment property0
Goodwill0
Other intangible assets57539303
Intangible assets under development0
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments103868500
Trade receivables, non-current0
Loans, non-current9080349
Other non-current financial assets0
Total non-current financial assets112948849
Deferred tax assets (net)0
Other non-current assets144163465
Total non-current assets2738265729
2Current assets
Inventories58486193
Current financial asset
Current investments0
Trade receivables, current70979718
Cash and cash equivalents13787971
Bank balance other than cash and cash equivalents14541523
Loans, current0
Other current financial assets0
Total current financial assets99309212
Current tax assets (net)0
Other current assets33683333
Total current assets191478738

Statement of Asset and Liabilities

ParticularsHalf year ended (dd-mm-yyyy)
Date of start of reporting period01-04-2020
Date of end of reporting period30-09-2020
Whether results are audited or unauditedUnaudited
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 assets2929744467
Equity and liabilities
Equity
Equity attributable to owners of parent
Equity share capital897414860
Other equity1090426388
Total equity attributable to owners of parent1987841248
Non controlling interest6662012
Total equity1994503260
Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current876147245
Trade payables, non-current26867036
Other non-current financial liabilities32133569
Total non-current financial liabilities935147850
Provisions, non-current93357
Deferred tax liabilities (net)0
Deferred government grants, Non-current0
Other non-current liabilities0
Total non-current liabilities935241207
Current liabilities
Current financial liabilities
Borrowings, current0
Trade payables, current0
Other current financial liabilities0
Total current financial liabilities0
Other current liabilities0
Provisions, current0
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities0
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities935241207
Total equity and liabilites2929744467
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 period01-07-202001-04-2020
Date of end of reporting period30-09-202030-09-2020
Whether accounts are audited or unauditedUnauditedUnaudited
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

Particulars6 months ended (dd-mm-yyyy)
ADate of start of reporting period01-04-2020
BDate of end of reporting period30-09-2020
CWhether results are audited or unauditedUnaudited
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 tax-96.93
Adjustments for reconcile profit (loss)
Adjustments for finance costs263.96
Adjustments for decrease (increase) in inventories-552.58
Adjustments for decrease (increase) in trade receivables, current-239.77
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets-116.16
Adjustments for decrease (increase) in other non-current assets0
Adjustments for other financial assets, non-current282.81
Adjustments for other financial assets, current0
Adjustments for other bank balances0
Adjustments for increase (decrease) in trade payables, current27.18
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities0
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense680.65
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current47.25
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current0
Adjustments for other financial liabilities, non-current0
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)393.34
Net cash flows from (used in) operations296.41
Dividends received0
Interest paid0
Interest received3.72
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) operating activities300.13
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 partnerships-2
Proceeds from sales of property, plant and equipment-604.13
Purchase of property, plant and equipment0
Proceeds from sales of investment property0
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 parties111.04
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 received3.72
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) investing activities-487.37
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 borrowings208.49
Repayments of borrowings0
Payments of finance lease liabilities0
Payments of lease liabilities0
Dividends paid0
Interest paid73.25
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities135.24
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-52
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 equivalents-52
Cash and cash equivalents cash flow statement at beginning of period189.88
Cash and cash equivalents cash flow statement at end of period137.88