Interim report
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Indian Energy Exchange Ltd Registered Office: C/o Avanta Business Centre, First Floor, Unit No. 1.14(a), D2, Southern Park, District Centre, Saket, New Delhi–110017, India Corporate Office: 9th Floor, Max Towers, Sector 16B, Noida, Uttar Pradesh–201301 , India Tel: +91-011-3044 6511 | Tel: +91-120-4648 100 | Fax No.: +91-120-4648 115 CIN: L74999DL2007PLC277039 | Website: www.iexindia.com Dated: October 29, 2026 The Manager The Manager BSE Limited National Stock Exchange of India Ltd Corporate Relationship Department Listing Department Phiroze Jeejeebhoy Towers Exchange Plaza, 5th Floor, Plot No. C/1 Dalal Street G Block, Bandra Kurla Complex Mumbai- 400001 Bandra (E), Mumbai-400 051 Scrip Code: 540750 Symbol: IEX Subject: Outcome of the Board Meeting held on Thursday, October 29, 2026. Dear Sir/Madam, Pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we wish to inform that the Board of Directors of the Company at their meeting held today i.e., Thursday, October 29, 2026, have considered and duly approved the unaudited Financial Results (Standalone and Consolidated) along with the Limited Review report thereon for the quarter and half year ended September 30, 2026 . A Copy of unaudited Financial Results along with reports are enclosed herewith. The meeting of the Board of Directors commenced at 02:00 P.M. and concluded at 04:30 P.M. on the same day. The said information will be made available on Company’s websitewww.iexindia.com You are requested to take the above information on record. Thanking You. Yours faithfully, For Indian Energy Exchange Limited Vineet Harlalka CFO, Company Secretary & Compliance Officer Membership No. ACS-16264 Encl: as above
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Walker Chandiok &Co LLP Walker Chandlok & Co LLP Unil No 02, Second Floor, BPTP Capital City, Plot No — 2B, Sector-94, Noida, Gautam Buddha Nagar-201301 Uttar Pradesh, India T +91 120 485 5999 F +91 120 485 5902 Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Indian Energy Exchange Limited We have reviewed the accompanying statement of standalone unaudited financial results ('the Statement') of Indian Energy Exchange Limited ('the Company') for the quarter ended 30 September 2026 and the year to date results for the period 1 April 2026 to 30 September 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). 2. The Statement, which is the responsibility of the Company's management and approved by the Company's 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 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. 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. 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 the Standards on Auditing specified under section 143(10) of the Act, 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. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. .ilia PO:doun ;_;c, Gunlg, an, oer aba.1 indoro. (ncm Kc,. VAJn-11,a7 "A'aiker Chand,ok 8. Co LLP s regsler WM' Idnded Irabildy wdh Identification number • , .-1(2• 2085 and has GIs registered office at C-onnaugh: C rous OWer arc.le Hrr. [2.0.1s 11C001 India
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Walker Chandiok &Co LLP Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2016 as amended) (Cont'd) 5. The Statement includes the interim financial information of the IEX ESOP Trust, which has not been reviewed by their auditor, whose interim financial information reflects total assets of X1,781.15 lakh as at 30 September 2026 and total revenues of Nil and Nil, total net profit after tax of T60.12 lakh and X81.40 lakh, total comprehensive income of X60.12 lakh and X81.40 lakh for the quarter and year to date period ended 30 September 2026 respectively, and net cash inflow of X4.41 lakh for the six-month period ended 30 September 2026, as considered in the Statement, Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the IEX ESOP Trust, is solely based on such unreviewed interim financial information. According to the information and explanations given to us by the management, this interim financial information are not material to the Company. Our conclusion is not modified in respect of this matter with respect to our reliance on the aforesaid financial information certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Rohit Arora Partner Membership No. 504774 UDIN: 2650477401HOWU4983 Place: Noida Date: 29 October 2026 Chartered Accountants
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Indian Energy Exchange Limited Registered Office: First Floor, Unit No.1.14(a), Avanta Business Centre, Southern Park, D-2, District Centre, Saket, New Delhi - 110017 Corporate Office: Plot No. C-001/A/1, 9th Floor, Max Towers, Sector 16B, Noida, Gautam Buddha Nagar-201301, Uttar Pradesh, India Phone: +91-120-4648 100, Fax: + 91-120-4648 115, www.iexindia.com, CIN: L74999DL2007PLC277039 Statement of Unaudited Standalone Financial Results for the QUA r ler and half year ended 30 Sentemher 2026 (All amounts in Indian Rupees (2) laklis, except share data and unless otherwise stated) Sr.No. Particulars Quarter ended Half Year ended Year ended 30 September 2026 30 June 2026 30 September 2025 30 September 2026 30 September 2025 31 March 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income 1 Revenue from operations 16,502 89 15,592.97 15,224.42 32,095.86 29,223.23 60,838.57 2 Other income 4,176.55 4,491.58 3,449.32 8,668.13 7.701.69 13,655 11 3 Total income (1+2) 20,679.44 20,084.55 18,673.74 40,763.99 36,924.92 74,493.68 4 Expenses (a) Employee benefits expense 1,334 41 1,395 82 1,165 22 2,730.23 2,362.59 4,814.20 (b) Finance costs 67 75 76 61 53 29 144.36 III 29 228.32 (c) Depreciation and amortisation expenses 613.90 600 50 568.82 1,214.40 1,111.96 2,328.34 (d) Other expenses 1,214.60 1,181.19 858_37 2,395.79 2,269 94 4,642.26 Total expenses 3,230.66 3,254.12 2,645.70 6,484.78 5,855.78 12,013.12 5 Profit before tax (3-4) 17,448.78 16,830.43 16,028.04 34,279.21 31,069.14 62,480.56 6 Tax expense Current tax 4,370.73 4,133 08 3,903.36 8,503 81 7,664.19 15,675.91 Deferred tax (credit) / charge (205 34) 28.21 (36.67) (177.13) (60.49) (566. 14) Total tax expense 4,165.39 4,161.29 3,866.69 8,326.68 7,603.70 15,109.77 7 Profit for the period / year (5-6) 13,283.39 12.669.14 12.16135 25,952.53 23.465.44 47,370.79 8 Other comprehensive income (OCI) Items that will not be reclassified to profit or loss - Re-measurements ofdelined benefit liability/ (asset) 58.01 (123 02) 48.57 (65.01) (8 28) 101 47 - Income tax relating to above (14.60) 30.96 (12 231 16 36 2.08 (25 54) Other comprehensive income for the period / year, net of tax 43.41 (92.06) 36.34 (48.65) (6.20) 75.93 9 Total comprehensive income for the period / year (7+8) 13,326.80 12,577.08 12,197.69 25,903.88 23,459.24 47,446.72 10 Paid-up equity shale capital (lace value Z 1/-per shale) 8,908.95 8,908.95 8,908,95 8,908.95 8,908,95 8,908 95 11 Othei equity 1,21,763,80 12 Earnings per equity share (Z) (Par value I I- per share) (Not annualised for the quarter) Basic (fl 1 50 1.42 137 2.92 2.64 5 33 Diluted (2) 1 50 1.42 1.37 2 92 2 64 5 33 See accompany ing notes to the financial results SIGNED FOR IDENTIFICATION PURPOSES
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Notes 1. Statement of Standalone assets and liabilities (All amounts in lalihs S.No. Particulars As at 30 September 2026 (Unauditetn 1,569.95 890.96 6,610.63 99.52 41,011.10 715.19 6.75 8.58 As at 31 March 2026 (Audited) 1,761.76 1,137.95 6,763.01 530.08 24,355.11 741.94 5.46 69.92 A 1 ASSETS Non-current assets Property, plant and equipment Right-of-use assets Other intangible assets Intangible assets under development Financial assets (i) Investments (ii) Other financial assets Other tax assets (net) Other non-current assets Total non-current assets 50,912.68 35,365.23 2 Current assets Financial assets (i) Investments 1,76,031.02 1,69,236.92 (ii) Trade receivables 16.61 122.00 (iii) Cash and cash equivalents 1,155.92 3,651.72 (iv) Bank balance other than (iii) above 5,888.35 6,782.25 (v) Other financial assets 14,623.00 14,869.40 Other current assets 6.185.18 7.658.40 Total current assets 2,03,900.08 2,02,320.69 TOTAL ASSETS 2,54,812.76 2,37,685.92 B EQUITY AND LIABILITIES I Equity Equity share capital 8,908.95 8,908.95 Other equity 1.29.894.93 1,21,763.80 Total equity 1,38,803.88 1,30,672.75 Liabilities 2 Non-current liabilities Financial liabilities (i) Lease liabilities 453.22 652.74 (ii) Other financial liabilities 222.93 212.38 Provisions 1,541.08 1,295.89 Deferred tax liabilities (net) 2,727.85 2,921.34 Other non-current liabilities 172.24 168.70 Total non-current liabilities 5,117.32 5,251.05 3 Current liabilities Financial liabilities (i) Lease Liabilities 421.83 462.85 (ii) Trade payables (a) total outstanding dues of micro enterprises and small enterprises 16.75 38.03 (b) total outstanding dues of creditors other than micro enterprises and small enterprises 1,036.07 373.07 (iii) Other financial liabilities 1,05,073.54 97,468.90 Other current liabilities 2,481.48 2,644.54 Provisions 45.72 32.67 Current tax liabilities (net) 1.816.17 742.06 Total current liabilities 1.10,891.56 1,01,762.12 Total liabilities 1,16,008.88 1,07,013.17 TOTAL EQUITY AND LIABILITIES 2,54,812.76 2,37,685.92 SIGNED FOR IDENTIFICATION PURPOSES
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(12.65) (240.54) (49.64) (17,798.88) (5.30) (241.93) (25.16) 71.21 (13,348.46) (18,101.71) (13,549.64) (2,495.80) (9,193.48) 3,651.72 10,663.55 1,155.92 1,470.07 843 91 312.01 1,155.92 SIGNED FOR IDENTIFICATION PURPOSES IA. Statement of Standalone Cash Flows (All amounts in lakhs) For the period ended For the period ended 30 September 2026 30 September 2025 A. Cash flows from operating activities Profit before tax 34,279.21 31,069.14 Adjustments for: Depreciation and amortisation expenses 1,214.40 1,111.96 Interest expense on financial liabilities (settlement guarantee fund) measured at amortised cost 15.74 23.72 Interest expense on bank overdraft, lease liability and others 128.62 87.57 Loss on sale of property, plant and equipment (2.00) 0.02 Equity-settled share-based payment 26.13 42.75 Interest income from bank deposits (222.94) (250.32) Interest income from financial assets at amortised cost (security deposits) (11.45) (12.01) Amortisation of deferred settlement guarantee fund (15.53) (23.63) Fair value gain on investments measured at fair value through profit or loss (2,748.62) (2,303.23) Gain on sale of investments measured at fair value through profit or loss (net) (1,684.22) (1,360.49) Interest income on loans (3.34) Interest income on investments measured at amortised cost (3,117.03) (3, 154.14) Dividend income (711.76) (534.72) Operating profit before working capital changes 27,150.55 24,693.28 Adjustments for: Decrease in trade receivables 105.39 117.30 (Increase) / decrease in other financial assets and other assets (8,210.46) 24,452.84 Increase in trade payables, other financial liabilities, provisions and other liabilities 8,227.40 (44,323.52) Cash generated from operating activities 27,272.88 4,939.90 Income tax paid (net of refund) (7,430.99) (6,002.97) Net cash generated from / (used in) operating activities 19,841.89 (1,063.07) B. Cash flows from investing activities Purchase of Property, plant and equipment and other intangible assets Proceeds from sale of Property, plant and equipment and other intangible assets Loans repayment from / (given to) related parties (net) Investment in bank deposits including unpaid dividend (net) (Outflow) / inflow from purchase of investments (net) Interest income received on bank deposits Interest income received from investments Interest income received from loans to related parties Dividend income received Net cash (used in) investing activities (159.22) (876.85) 2.83 0.69 150.00 571.79 498.42 (10,575.84) 1,406.65 527.93 48.60 4,684.77 3,652.60 4.40 711.76 534.72 (4.235.98) 5,419.23 C. Cash flows from financing activities Interest paid on overdraft and others Principal repayment of lease liabilities Interest paid on lease liabilities Proceeds from exercise of share options Dividend paid (net of dividend received [net of tax] by ESOP trust) Net cash (used in) financing activities D. Net (decrease) in cash and cash equivalents during the year (A+B+C) E. Cash and cash equivalents at the beginning of the year F. Cash and cash equivalents as at the end of the year (D+E) Notes: (i) Cash and cash equivalents consists of the following Cash and cash equivalents as at the end of the year Balance with banks In current accounts In settlement accounts
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Place: Noida Date: 29 October 2026 For and on behalf of Indian Energy Exchange Limited Satyanarayan Goel (DIN: 02294069) Chairman & Managing Director Notes (contd....): 2. The above statement of unaudited standalone financial results for the quarter and half year ended 30 September 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of Indian Energy Exchange Limited (`the Company') in their respective meetings held on 29 October 2026. These have been reviewed by the Statutory Auditor of the Company. 3. These financial results have been prepared in accordance with the recognition and measurement principles of applicable Indian Accounting Standard ('Ind AS') as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and are in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended). 4. The Company is a registered power exchange and the same constitutes a single operating segment. Therefore, there are no other reportable segments in terms of the requirements of Ind AS 108 `Operating Segment'. 5. The Company had framed an "Employee Stock Option Scheme - 2010" ("ESOP Scheme"), which was duly approved by the Shareholders and Board of Directors of the Company. The ESOP Scheme is administered by the IEX ESOP Trust ("ESOP Trust") on behalf of the Company. During the quarter and half year ended 30 September 2026, no options have been exercised. 6. In the meeting held on 23 April 2026, the Board of Directors of the Company had recommended a final dividend of 2 per equity share of face value 1 each for the financial year ended 31 March 2026, which was approved by the shareholders at the 20th Annual General Meeting held on 9 September 2026. The aforesaid dividend has been paid during the quarter and half year ended 30 September 2026. 7. The review report of the Statutory Auditor is being filed with BSE Limited and National Stock Exchange of India Limited. For more details on these unaudited standalone financial results, visit Investor Relations section of the company's website at https://www.iexindia.com/investors/financials and financial results at corporate section at www.bseindia.com and www.nseindia.com . SIGNED FOR IDENTIFICATION PURPOSES
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Walker Chandiok &Co LLP Walker Chandiok & Co LLP Unit No. 02, Second Floor, BPTP Capital City, Plot No — 2B, Sector-94, Noida, Gautam Buddha Nagar — 201301 Uttar Pradesh, India T +91 120 485 5999 F +91 120 485 5902 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Indian Energy Exchange Limited We have reviewed the accompanying statement of unaudited consolidated financial results ('the Statement') of Indian Energy Exchange Limited (`the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as 'the Group') and its associate (refer Annexure 1 for the list of subsidiaries and associate included in the Statement) for the quarter ended 30 September 2026 and the consolidated year to date results for the period 1 April 2026 to 30 September 2026, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations'). 2. This Statement, which is the responsibility of the Holding Company's management and approved by the Holding Company's 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 ('the Act'), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. 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 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 the Standards on Auditing specified under section 143(10) of the Act, 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. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. Mai:dick F. Co 1,2tilsteleu milli lab Lty wtlh xicnn6aaLon Hunger AA ,7, ,,as is feg,s1,,ie, r,ihee A I ;ornouc,ht Lett 1 I iT,I)1
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Rohit Arora Partner Membership No. 504774 UDIN: 26504774FJNYDVV7689 Place: Noida Date: 29 October 2026 Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) 4. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. The Statement includes the interim financial information of the IEX ESOP Trust included in the unaudited interim standalone financial results of the Holding Company, which has not been reviewed by their auditor, whose interim financial information reflect, total assets of 11,781.15 lakh as at 30 September 2026, total revenue of TNil and Nil , total net profit after tax of X60.12 lakh and X81.40 lakh, total comprehensive income of X60.12 lakh and X81,40 lakh for the quarter and year to date period ended 30 September 2026 respectively, and net cash inflow of X4.41 lakh for the six-month period ended 30 September 2026, as considered in the Statement and as considered in the unaudited interim standalone financial results of the Holding Company included in the Group. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the IEX ESOP Trust are solely based on such unreviewed interim financial information. According to the information and explanations given to us by the management, this interim financial information are not material to the Group. Further, the Statement includes the interim financial information of one subsidiary, which has not been reviewed by its auditor, whose interim financial information reflect total assets of X1,200.60 lakh, total revenue of 1206.74 lakh and X401.44 lakh, net profit after tax of 1145.74 lakh and X272.56 lakh, and total comprehensive income of 146.05 Iakh and 1272.27 Iakh for the quarter and year to date period ended 30 September 2026, respectively, and net cash outflow of 170.22 lakh for the six-month period ended 30 September 2026, as considered in the Statement. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the subsidiary are solely based on such unreviewed interim financial information. According to the information and explanations given to us by the management, these interim financial information are not material to the Group. Our conclusion is not modified in respect of these matters with respect to our reliance on the aforesaid financial information certified by the Board of Directors. For Walker Chandlok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013
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Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont'd) Annexure 1 Subsidiaries 1) ICX Private Limited (formerly International Carbon Exchange Private Limited) 2) Indian Coal Exchange Limited (w.e.f 01 June 2026) Associate 1) Indian Gas Exchange Limited Cnarlered Account-Ws
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Indian Energy Exchange Limited Registered Office: First Floor, Unit No.1.14(n), Awits) Business Centre, Southern Park, D-2, District Centre, Saket, New Delhi - 110017 Corporate Office: Plot No. C-001/A/1, 9th Flom•, Max Towers, Sector 16B, Noida, Gautam Buddha Nagar-201301, OW pradesh, India Phone: +91-120-464 8100, Fax: + 91 120-464 8115, www.iexindia.com , CIN: L74999DL2007PLC277039 Shitemeni of Unaudited Convolidored Financial Remits for the quarter and half tear ended 30 September 2026 (All amounts in Indian Rap es (1) lakhs, except share data and sinless otherwise stated) S.No. Particulars Quarter ended OW Year ended Year ended 30 September 2026 38 June 2026 30 September 2025 30 September 2026 30 September 2025 31 March 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income 1 Revenue from operations 16,709 63 15,787 67 15,392 49 32,497 30 29,567 63 61,564 70 2 Other income 3.586 13 4.493 27 2.934 32 8.079 40 7.177 13 13.130 47 3 Total income (1+2) 20,295.76 20,280.94 18,326.81 40,576.70 36,744.76 74,695.17 4 Expenses la) Employee benefils expense 1,350 81 1,411 66 1,184 33 2,762 47 2,413 69 4,899 91 1b) Finance costs 67.75 76 61 53 29 144 36 III 29 228 32 (c) Depreciation and amortisation expense 614 58 601 01 56946 1,215 59 1,114.06 2,331 53 (dl Other expenses 1,227 80 1,283 40 862 37 2,511 20 2,277.52 4,658 62 Tom! expenses 3,260.94 3,372,68 2,669.45 6,633.62 5,916.56 12,118.38 5 Profit before share of pi oil t of associate and income tax (3-4) 17,034.82 16,908.26 15,657.36 33,943.08 30,828.20 62,576.79 6 Share in profit of associate (net of lax) 1,104 75 771 88 452 55 1,876 63 1,120 81 1,979 53 7 Profit before tax (5+6) 18,139,97 17,680.14 16,109.91 35,819.71 31,949.01 64,556.32 8 'fax expense Current tax 4,415 65 4,171 09 3,807 03 8,586 74 7,581 82 15,804 97 Deferred Ian charge / (credit) (199 81) 33 38 (31 79) (166 43) (37 15) (540 77) Total tax expense 4,215.84 4,204.47 3,775.24 8,420.31 7,544.67 15,264.20 9 Profit for• the period /year (7-8) 13,923.73 13,475.67 12,334.67 27,399.40 24,404.34 49,292.12 10 Other comprehensive income (OCI) Items that will not be reclassified to profit or loss Re-measurements of defined benefit liability/ (asset) 58 43 (123 82) 48 57 (65 39) (8 28) 105 79 Share of other comprehensive income of associate accounted for using the equity method 8 03 (6 80) 2 90 I 23 (2 16) 3 69 Income tax relating to items that will not be reclassified to profit or loss Re-measurements of defined benefit liability/ (asset) (14 70) 31 16 (12 23) 16 46 2 08 (26 63) Share of other comprehensive income of associate accounted for using the equuy method (202) 171 (073) (031) 054 (093) Other comprehensive income for the period /year, net of tax 49.74 197.75), 38.51 (48.01) (7.82) 81.92 11 Total comprehensive income for the period / year (9+10) 13.973.47 13,377.92 12373.18 2735139 24.396.52 49.374.04 12 Profit for the period / year attributable to: Owner of the Company 13,923 73 13,475 67 12,334 67 27,399 40 24,404 34 49,292 12 Nan•cottttolling interests 13 Other comprehensive income for the period / year attributable to: Owner of the Company 49 74 (97 75) 38 51 (48 01) (7 82) 81 92 Non-controlling interests 14 Total comprehensive income for the period / year attributable to: Owner of the Company 13,973 47 13,377 92 12,373 18 27,351 39 24,396 52 49,37404 Non-controlling interests 15 Paid-up equity share capital (face value - 0 1/- per share) 8,908 95 8,908 95 8,908 95 8,908 95 8,908 95 8,90895 16 Ober Nutty 1,27,547.33 17 Earnings per equity share (0) i Per value 0 1/- per share) (Not annualised fat the quarter) Bask (0) 156 152 139 3 08 2.75 5.54 Diluted (0) I 56 152 1 39 3 08 2 75 5 54 See accompanying notes to the fotaneud results SIGNED FOR IDENTIFICATION PURPOSES
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Notes 1. Statement of Consolidated assets and liabilities (All amounts in Z S.No. Particulars As at 30 September 2026 (Unaudited) As at 31 March 2026 (Auditedy A ASSETS 1 Non-current assets Property, plant and equipment 1,574.04 1,763.36 Right-of-use assets 890.96 1,137.95 Other intangible assets 6,613.97 6,766.77 Intangible assets under development 99.52 530.08 Investments accounted for using the equity method 10,193.44 9,025.09 Financial assets (i) Investments 26,965.10 20,309.11 (ii) Other financial assets 716.69 742.83 Deferred tax assets (net) - 1.27 Other tax assets (net) 7.54 5.46 Other non-current assets 9.38 69.92 Total non-current assets 47,07(1.64 40,351.84 2 Current assets Financial assets (i) Investments 1,87,190.86 1,69,975.72 .(ii) Trade receivables 106.14 197.50 (iii) Cash and cash equivalents 1,190.10 3,735.80 (iv) Bank balance other than (iii) above 5,888.35 6,782.25 (v) Other financial assets 14,519.75 14,868.43 Other current assets 6.190.67 7.663.26 Total current assets 2,15,085.87 2,03,222.96 TOTAL ASSETS 2,62.156.51 2,43,574.80 B EQUITY AND LIABILITIES 1 Equity Equity share capital 8,908.95 8,908.95 Other equity 1,37.125.96 1,27,547.33 Equity attributable to shareholders of the Company 1,46,034.91 1,36,456.28 Non-controlling interests - - Total equity 1,46,034.91 1,36,456.28 Liabilities 2 Non-current liabilities Financial liabilities (i) Lease liabilities 453.22 652.74 (ii) Other financial liabilities 222.93 212.38 Provisions 1,550.16 1,310.38 Deferred tax liabilities (net) 2,737.17 2,921,34 Other non-current liabilities 172.24 168.70 Total non-current liabilities 5,135.72 5,265.54 3 Current liabilities Financial liabilities (i) Lease liabilities 421.83 462.85 (ii) Trade payables (a) total outstanding dues of micro enterprises and small enterprises 17.11 38.03 (b) total outstanding dues of creditors other than micro enterprises and small enterprises 1,099.75 430.74 (iii) Other financial liabilities 1,05,077.47 97,480.40 Other current liabilities 2,496.09 2,661.63 Provisions 45.82 32.82 Current tax liabilities (net) 1,827.81 746.51 AD/Git 'total current liabilities 1,10.985.88 1,01,852.98 -----.., cl. Total liabilities 1,16,121.60 1.07.118.52 'OTAL EQUITY AND LIABILITIES 2,62,156.51 2,947-4_ .ilk SIGNED FOR IDENTIFICATION PURPOSES
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IA. Statement of Consolidated Cash Flows A. Cash flows from operating activities Profit before tax Adjustments for: Depreciation and amortisation expenses Interest expense on financial liabilities (settlement guarantee fund) measured at amortised cost Interest expense on bank overdraft, lease liability and others Loss on sale of property, plant and equipment Equity-settled share-based payment Interest income from bank deposits Interest income from financial assets at amortised cost Amortisation of deferred settlement guarantee fund Fair value gain on investments measured at fair value through profit or loss Gain on sale of investments measured at fair value through profit or loss (net) Interest income on investments at amortised cost Share in profit of associate (net of tax) Dividend income Operating profit before working capital changes Adjustments for: Decrease in trade receivables (Increase) / decrease in other financial assets and other assets Increase / (decrease) in trade payables, other financial liabilities, provisions and other liabilities Cash generated from operating activities Income tax paid (net of refund) Net cash generated from / (used in) operating activities B. Cash flows from investing activities Purchase of Property, plant and equipment and other intangible assets Proceeds from sale of Property, plant and equipment and other intangible assets Investment in bank deposits including unpaid dividend (net) Outflow / (inflow) from Purchase of investments (net) Interest received on bank deposits Interest income from investments Distribution received from associate Dividend income Net cash (used in) investing activities C. Cash flows from financing activities Interest expenses on overdraft and others Principal repayment of lease liability Interest paid on lease liability Proceeds from exercise of share options Dividend paid (net of dividend received [net of tax] by ESOP trust) Net cash (used in) financing activities D. Net (decrease) in cash and cash equivalents during the year (A+B+C) E. Cash and cash equivalents at the beginning of the year F. Cash and cash equivalents as at the end of the year (D+E) Notes: (i) Cash and cash equivalents consists of the following Cash and cash equivalents as at the end of the year Balance with banks In current accounts In settlement accounts SIGNED FOR IDENTIFICATION PURPOSES (All amounts in lakhs) For the period ended 30 September 2026 For the period ended 30 September 2025 35,819.71 31,949.01 1,215.59 1,114.06 15.74 23.72 128.62 87.57 (2.00) 0.02 26.13 42.75 (222.94) (250.32) (11.45) (12.01) (15.53) (23.63) (2,820.69) (2,307.87) (1,726.66) (1,360.49) (3,136.03) (3,154.14) (1,876.63) (1,120.81) (2.56) (2.82) 27,391.30 24,985.04 91.36 113.02 (8,110.20) 24,427.54 8,217.85 (44,345.27) 27,590.31 5,180.33 (7,507.53) (6,052.07) 20,082.78 (871.74) (162.48) (877.90) 2.83 3.52 571.79 498.42 (20,863.37) 1,363.65 527.93 48.60 14,684.77 3,652.60 709.20 531.90 2.56 2.82 (4,526.77) 5,223.61 (12.65) (5.30) (240.54) (241.93) (49.64) (25.16) 71.21 (17,798.88) (13.348.46) (18,101.71) (13,549.64) (2,545.70) (9,197.77) 3,735.80 10,693.38 1,190.10 1,495.61 878.09 700. I I 3 1 ?.0 1 795.50
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atyanarayan Goel (DIN: 02294069) Chairman & Managing Director Notes (contd....): 2. The above Statement of unaudited consolidated financial results for the quarter and half year ended 30 September 2026 includes financial results of Indian Energy Exchange Limited ("the Parent") and its subsidiaries ICX Private Limited (Formerly International Carbon Exchange Private Limited) and Indian Coal Exchange Limited, (the Parent and its subsidiaries together referred to as "the Group") and its associate Indian Gas Exchange Limited. 3. These results have been reviewed by the Audit Committee and approved by the Board of Directors of Parent in their respective meetings held on 29 October 2026. These have been reviewed by the Statutory Auditor of the group. 4. As per the requirements of Ind AS 108- "Operating Segments", there is only one reportable segment. 5. The Parent had framed an "Employee Stock Option Scheme - 2010" ("ESOP Scheme"), which was duly approved by the Shareholders and Board of Directors of the Parent. The ESOP Scheme is administered by the IEX ESOP Trust ("ESOP Trust") on behalf of the Parent. During the quarter and half year ended 30 September 2026, no options have been exercised. 6. In the meeting held on 23 April 2026, the Board of Directors of the Parent had recommended a final dividend of 2 per equity share of face value 1 each for the financial year ended 31 March 2026, which was approved by the shareholders at the 20th Annual General Meeting held on 9 September 2026. The aforesaid dividend has been paid during the quarter and half year ended 30 September 2026. 7. The review report of the Statutory Auditor is being filed with BSE Limited and National Stock Exchange of India Limited. For more details on these unaudited consolidated financial results, visit Investor Relations section of our website at https://www.iexindia.com/investors/financials and financial results at corporate section at www.bseindia.com and www.nseindia.com . For and on behalf of Indian Energy Exchange Limited Place: Noida Date: 29 October 2026 SIGNED FOR IDENTIFICATION PURPOSES