Interim report
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SIEMENS energy August 6 , 2026 BSE Limited Scrip Code : 544390 National Stock Exchange of India Limited Symbol : ENRIN Sub .: Information pursuant to the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 ( ' SEBI Listing Regulations ' ) Dear Sir / Madam , Pursuant to Regulation 30 , Regulation 33 and other applicable regulations of the SEBI Listing Regulations , this is to inform you that , the Board of Directors of the Company , at its meeting held today , i.e. Thursday , August 6 , 2026 , inter alia , approved the Unaudited Financial Results of the Company ( with limited review ) for the third quarter and nine months ended June 30 , 2026 ( copy enclosed ) . Please also find enclosed Press Release and Earnings Presentation issued by the Company . The Board Meeting commenced at 2.00 p.m. ( CEST ) and concluded at 4.39 p.m. ( CEST ) . Kindly take the same on record . Yours faithfully , For Siemens Energy India Limited Vishal Tembe Company Secretary Encl . As above Siemens Energy India Limited Registered Office : Birla Aurora , Level 21 , Plot No. 1080 , Dr. Annie Besant Road , Worli , Mumbai - 400030 ; Corporate Identity Number : L28110MH2024PLC418770 ; Tel .: +91 22 6251 7000 ; E - mail : contact@siemens-energy-india.com ; Website : www.siemens-energy-india.com Siemens Energy is a registered trademark licensed by Siemens AG .
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Price Waterhouse Chartered Accountants LLP Price Waterhouse Chartered Accountants LLP, 252, Veer Savarkar Marg, Shivaji Park, Dadar (West), Mumbai - 400 028 T: +91 (22) 66697510 Registered office and Head office: 11-A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi - 110002 Price Waterhouse (a Partnership Firm) converted into Price Waterhouse Chartered Accountants LLP (a Limited Liability Partnershi p with LLP identity no: LLPIN AAC-5001) with effect from July 25, 2014. Post its conversion to Price Waterhouse Chartered Accountants LLP, its ICAI registrat ion number is 012754N/N500016 (ICAI registration number before conversion was 012754N) Review Report To The Board of Directors Siemens Energy India Limited Birla Aurora, Level 21, Plot No. 1080, Dr. Annie Besant Road, Worli, Mumbai, Maharashtra, India, 400030 1. We have reviewed the Unaudited Financial Results of Siemens Energy India Limited (the “Company”) for the quarter ended June 30,2026 and the year to date results for the period October 1, 2025 to June 30, 2026, which are included in the accompanying Statement of Unaudited Financial Results for the quarter and nine months ended June 30, 2026 (the “Statement”). The Statement has been prepared by the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations, 2015”), which has been digitally signed by us for identification purposes. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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Price Waterhouse Chartered Accountants LLP 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared in all material respects in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India and has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, 2015 including the manner in which it is to be disclosed, or that it contains any material misstatement. For Price Waterhouse Chartered Accountants LLP Firm Registration Number: 012754N/N500016 Priyanshu Gundana Partner Membership Number: 109553 UDIN: 26109553IZFVGE2056 Place: Mumbai Date: August 06, 2026 Priyanshu Dineshkumar Gundana Digitally signed by Priyanshu Dineshkumar Gundana Date: 2026.08.06 18:31:18 +05'30'
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(Rs. in million) Year ended 30 June 31 March 30 June 30 June 30 June 30 September 2026 (Unaudited) 2026 (Unaudited) 2025 (Unaudited) 2026 (Unaudited) 2025 (Unaudited) 2025 (Audited) Income 1 Revenue from operations 24,856 23,941 17,846 67,906 51,810 78,267 2 Other income 573 459 525 1,525 685 1,053 3 Total income (1+2) 25,429 24,400 18,371 69,431 52,495 79,320 4 Expenses a) Cost of materials consumed 4,182 3,525 4,712 11,486 11,912 16,808 b) Purchases of stock-in-trade 364 812 829 2,353 3,289 4,510 c) Changes in inventories of finished goods, work-in-progress and stock- in-trade (397) (558) (146) (1,237) 669 490 d) Project costs and other direct costs 9,494 10,475 5,005 25,973 12,715 23,813 e) Employee benefits expense 2,793 2,597 2,417 7,907 6,780 9,854 f) Finance costs 92 73 142 239 219 282 g) Depreciation and amortisation expense 404 347 266 1,074 716 1,030 h) Other expenses (refer note 3) 2,563 2,107 1,626 5,976 6,104 7,658 Total expenses 19,495 19,378 14,851 53,771 42,404 64,445 5 Profit before exceptional items and tax (3-4) 5,934 5,022 3,520 15,660 10,091 14,875 6 Exceptional item (refer note 6) - - - 519 - - 7 Profit before tax (5-6) 5,934 5,022 3,520 15,141 10,091 14,875 8 Tax expense a) Current tax 1,622 1,239 986 3,940 2,914 4,100 b) Deferred tax expense / (credit) (97) 37 (93) (83) (228) (226) Total tax expense 1,525 1,276 893 3,857 2,686 3,874 9 Profit for the period / year (7-8) 4,409 3,746 2,627 11,284 7,405 11,001 10 Other comprehensive income / (loss) a) Items that will not be reclassified to profit or loss Re-measurement gains / (losses) on defined benefit plans, net (160) (28) (38) (154) (119) (47) Income tax impact 41 6 10 39 30 12 b) Items that will be reclassified to profit or loss Fair value changes on derivatives designated as cash flow hedge, net 719 (1,337) (612) (820) (279) (970) Income tax impact (181) 336 154 206 70 244 Total other comprehensive income / (loss) for the period / year, net of tax 419 (1,023) (486) (729) (298) (761) 11 Total comprehensive income for the period / year [Comprising of profit and other comprehensive income / (loss) for the period / year] (9+10) 4,828 2,723 2,141 10,555 7,107 10,240 12 Paid-up equity share capital 712 712 712 712 712 712 (Face Value of equity shares : Rs. 2 each fully paid up) 13 Other Equity 43,101 14 Earnings Per Share (EPS) of Rs. 2 each (in Rupees) ** - Basic and diluted EPS 12.38 10.52 7.38 31.70 20.80 30.89 ** not annualised for the period Sr.No. Particulars Quarter ended Nine months ended Siemens Energy India Limited CIN : L28110MH2024PLC418770 Registered office : Birla Aurora, Level 21, Plot No. 1080, Dr. Annie Besant Road, Worli, Mumbai - 400030 Tel.: +91 22 6251 7000 ; E-mail: contact@siemens-energy-india.com Website: www.siemens-energy-india.com Statement of Unaudited Financial Results for the quarter and nine months ended 30 June 2026
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Year ended 30 June 31 March 30 June 30 June 30 June 30 September 2026 (Unaudited) 2026 (Unaudited) 2025 (Unaudited) 2026 (Unaudited) 2025 (Unaudited) 2025 (Audited) 1. Segment Revenue Power Transmission 13,863 12,792 9,764 37,892 28,296 41,896 Power Generation 10,993 11,149 8,082 30,014 23,514 36,371 Revenue from operations 24,856 23,941 17,846 67,906 51,810 78,267 2. Segment Results Power Transmission 2,998 2,143 1,825 7,874 5,578 8,046 Power Generation 2,455 2,493 1,312 6,500 4,047 6,058 Profit from operations 5,453 4,636 3,137 14,374 9,625 14,104 Add: a) Other income 573 459 525 1,525 685 1,053 Less: a) Finance costs 92 73 142 239 219 282 Profit before exceptional items and tax 5,934 5,022 3,520 15,660 10,091 14,875 Exceptional item (refer note 6) - - - 519 - - Profit before tax 5,934 5,022 3,520 15,141 10,091 14,875 3. Segment Assets Power Transmission 43,189 40,575 31,572 43,189 31,572 35,807 Power Generation 23,615 25,547 19,553 23,615 19,553 20,132 Total Segment Assets 66,804 66,122 51,125 66,804 51,125 55,939 Unallocated 41,737 36,054 33,137 41,737 33,137 39,513 Total Assets 108,541 102,176 84,262 108,541 84,262 95,452 4. Segment Liabilities Power Transmission 31,147 28,701 21,860 31,147 21,860 25,191 Power Generation 23,792 25,009 21,072 23,792 21,072 25,968 Total Segment Liabilities 54,939 53,710 42,932 54,939 42,932 51,159 Unallocated 696 348 643 696 643 480 Total Liabilities 55,635 54,058 43,575 55,635 43,575 51,639 Siemens Energy India Limited CIN : L28110MH2024PLC418770 Registered office : Birla Aurora, Level 21, Plot No. 1080, Dr. Annie Besant Road, Worli, Mumbai - 400030 Tel.: +91 22 6251 7000 ; E-mail: contact@siemens-energy-india.com Website: www.siemens-energy-india.com Statement of Unaudited Segment-wise Revenue, Results, Assets & Liabilities for the quarter and nine months ended 30 June 2026 (Rs. in million) Particulars Nine months ended Quarter ended
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Notes: 1 a) b) \ 2 3 4 5 6 7 The Statutory auditors have digitally signed this Statement of Unaudited Financial Results for identification purposes and it should be read in conjuction with their review report dated 06 August 2026. Place : Berlin, Germany Date : 06 August 2026 For Siemens Energy India Limited The equity shares of the Company were listed on BSE Limited and the National Stock Exchange of India Limited on 19 June 2025. During the quarter ended 31 March 2025, the Scheme has been approved by the Hon’ble National Company Law Tribunal, Mumbai Bench (“NCLT”) vide its Orderdated 25 March 2025. The Scheme was made effective on 25 March 2025; in terms of the Scheme, the Appointed Date of the Scheme is 01 March 2025. On 25 March 2025, the Board of Directors of the Company and Siemens Limited, took on record the sanction of the Scheme by the NCLT and mutually fixed the re cord date as 07 April 2025 for the purpose of determining the shareholders of Siemens Limited who shall be entitled to receive the equity shares of the Company. On 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 exi sting labour laws, collectively referred to as the 'New Labour Codes'. In accordance with Ind AS 19 ‘Employee Benefits’, changes to employee benefit plans arising from legislative amendments are trea ted as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss. The Company has assessed and disclosed the incremental impact of these changes on the basis of best information available, consistent with the guidance provided by the Institute of Chartered Accountants of India. The implementation of new Labour Codes has resulted in an incremental impact of Rs. 353 million and Rs. 166 million on the provision for gratuity and compensated absences, respectively, which is due to the changes in the wage definition. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact under “Exceptional Items” in the Statement of Unaudited Financial Results for the quarter and nine months ended 30 June 2026. The Company continues to monitor the finalization of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. The Scheme of Arrangement between the Company and Siemens Limited and their respective s hareholders and creditors, was approved by the Board of Direc tors of the Company and Siemens Limited on 14 May 2024, at their respective meetings, providing for the demerger of Siemens Limited’s Energy Business to the Company in compliance with Sections 230 to 232 and other applicable provisions of the Companies Act, 2013 (the "Scheme"). On 14 April 2025, the Company has allotted 356,120,505 equity shares having face value of Rs. 2 (Rupees Two) each to the shareholders of Siemens Limited as on the record date, pursuant to the Scheme. Further, upon the aforesaid allotment of equity shares by the Company, the entire pre-Scheme paid-up share capital of the Company of Rs.100,000 consisting of 50,000 equity shares having face value of Rs. 2 (Rupees Two) each held by Siemens Limited stands cancelled and reduced, without any consideration, as an integral part of the Scheme. During the nine months ended 30 June 2025 and year ended 30 September 2025, pursuant to the Scheme and applicable laws of India, stamp duty, transfer fees and other registration charges are payable by the Company on the transfer of the title of immovable properties / leasehold land from Siemens Limited to the Company. Accordingly, the Company had r ecorded a provision of Rs. 546 million towards these expenses. Guilherme Vieira De Mendonca Managing Director and Chief Executive Officer DIN: 09806385 The above Unaudited Financial Results were reviewed and approved by the Audit Committee and Board of Directors at their meetings held on 06 August 2026. Guilherme Vieira De Mendonca Digitally signed by Guilherme Vieira De Mendonca Date: 2026.08.06 18:09:40 +05'30' Priyanshu Dineshkumar Gundana Digitally signed by Priyanshu Dineshkumar Gundana Date: 2026.08.06 18:30:20 +05'30'