Interim report
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TECHNO ELECTRIC & ENGINEERING COMPANY LIMITED Corporate Office : 1B , Park Plaza , South Block , 71 , Park Street , Kolkata - 700 016 , India Tel . ( 033 ) 4051-3000 , Fax : ( 033 ) 4051-3326 , E - mail : techno.email@techno.co.in L40108HR2005PLC142826 ENGINEERS & CIN CONSTRUCTORS August 11 , 2026 150 9001 : 2015 ISO 14001 : 2015 ISO 45001 2018 BUREAU VERITAS Certification RITAS UKAS 1828 0008 National Stock Exchange of India Ltd. BSE Limited 5th floor , Exchange Plaza Bandra Kurla Complex - Bandra ( East ) Mumbai - 400 051 NSE SYMBOL : TECHNOE Department of Corporate Services Phiroze Jeejeebhoy Towers Dalal Street , Mumbai 400 001 BSE CODE- 542141 Dear Sirs , Sub : Outcome of Board Meeting held today , i.e. 11.08.2026 With reference to the aforementioned subject , we would like to inform you that the Board of Directors at their Meeting held today i.e. 11th August , 2026 have inter - alia : ° approved and taken on record the Unaudited Standalone and Consolidated Financial Results of the Company along with the Review Report dated 11th August , 2026 issued by the statutory auditors M / s . Walker Chandiok & Co. LLP , Chartered Accountants , for the Quarter ended 30th June , 2026 ( Copy enclosed ) , in terms of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations 2015 ; approved the Directors Report for the Financial Year 2025-26 alongwith other Annexures ; fixed the 21st Annual General Meeting of the Company to be held on Wednesday , 23rd September , 2026 through Video Conferencing / other Audio visual means in conformity with the regulatory provisions and the circular issued by the MCA . The notice of the same will be submitted in the due course . recommended appointment of Mr. Aninda Chatterjee ( DIN : 074648 ) as Independent Director for approval of the shareholders at the ensuing Annual General Meeting . The Board Meeting commenced at . 4.30PMnd concluded at 6:45 PM Thanking you , Yours faithfully , For Techno Electric & Engineering Company Ltd. вые ( Niranjan Brahma ) Company Secretary ( A - 11652 ) Registered Office : 415/2 , Mehrauli Gurgaon Road , 4th Floor , Sector - 14 , Gurgaon , Haryana - 122001 , Tel + 91-12-44592550 ( Reception ) E - mail : techno.email@techno.co.in Visit us at : https://www.techno.co.in
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP Unit 1603 & 1604, EcoCentre, Plot No 4, Street No 13, EM Block, Sector V, Bidhannagar, Kolkata - 700 091 West Bengal, India T +91 33 4444 9320 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results of Techno Electric & Engineering Company Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Techno Electric & Engineering Company Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Techno Electric & Engineering Company Limited (‘the Company’) for the quarter ended 30 June 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, Chartered Accountants Walker Chandiok & Co LLP Is registered with limited liability with Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, identification number AAC-2085 and Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune its registered office at L-41 Connaught Circus, New Delhi, 110001, India
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Walker Chandiok & Co LLP Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results of Techno Electric & Engineering Company Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) 5. We draw attention to notes 5, 6 and 7 to the accompanying standalone unaudited financial results for the quarter ended 30 June 2026 in connection with the trade receivables and other financial assets aggregating to ¥ 896.35 millions, which are pending settlement / realization and are substantially overdue as on 30 June 2026. The management of the Company, based on its internal assessment, external legal opinions and certain interim favorable regulatory orders, is of the view that the aforesaid balances are fully recoverable and accordingly, no provision for impairment is required to be recognised in respect of such balances as on 30 June 2026. Our conclusion is not modified in respect of these matters. For Walker Chandiok & Co LLP Chartered Accountants F&';r«p Registration Number: 001076N/N500013 ¢ g V‘- ANA~—E Dhiraj Kum‘;rr\ Partner Membership Number: 060466 UDIN: 26060466MFZIPC7162 Place: Kolkata Date: 11 August 2026
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Walker Chandiok & Co LLP Walker Chandiok & Co LLP Unit 1603 & 1604, EcoCentre, Plot No 4, Street No 13, EM Block, Sector V, Bidhannagar, Kolkata - 700 091 West Bengal, India T +91 33 4444 9320 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of Techno Electric & Engineering Company Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Techno Electric & Engineering Company Limited 1. We have reviewed the accompanying statement of consolidated unaudited financial results (‘the Statement’) of Techno Electric & Engineering Company Limited (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’), (refer Annexure 1 for the list of subsidiaries included in the Statement) for the quarter ended 30 June 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. Chartered Accountants Walker Chandiok & Co LLP is registered with limited lLability vith Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, identification number AAC-2085 and Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Neida and Pune its registered office at L-41 Cennaught Circus, New Delhi, 110001, India
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Walker Chandiok & Co LLP Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of Techno Electric & Engineering Company Limited 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 and upon consideration of the review reports of the other auditors referred to in paragraph 6 below, 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. We draw attention to notes 5, 6 and 7 to the accompanying consolidated unaudited financial results for the quarter ended 30 June 2026 in connection with the trade receivables and other financial assets aggregating to ¥ 896.35 millions, which are pending settlement / realization and are substantially overdue as on 30 June 2026. The management of the Holding Company, based on its internal assessment, external legal opinions and certain interim favorable regulatory orders, is of the view that the aforesaid balances are fully recoverable and accordingly, no provision for impairment is required to be recognised in respect of such balances as on 30 June 2026. Our conclusion is not modified in respect of these matters. 6. We did not review the interim financial information of eleven (11) subsidiaries included in the Statement, whose financial information reflects total revenues of ¥ 1053.37 millions, total net profit after tax of 3.79 millions, total comprehensive income of 0.64 millions, for the quarter ended on 30 June 2026, respectively, as considered in the Statement. These interim financial information have been reviewed other auditors whose review reports have furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above. Further, of these subsidiaries, one (1) subsidiary is located outside India, whose interim financial information have been prepared in accordance with accounting principles generally accepted in their respective country and which have been reviewed by other auditor under Singapore Financial Reporting Standards (International) applicable in their respective country. The Holding Company's management has converted the financial information of such subsidiary from accounting principles generally accepted in their respective country to accounting principles generally accepted in India. We have reviewed these conversion adjustments made by the Holding Company's management. Our conclusion, in so far as it relates to the balances and affairs of this subsidiary located outside India is based on the report of other auditor and the conversion adjustments prepared by the management of the Holding Company and reviewed by us. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors.
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Walker Chandiok & Co LLP Independent Auditor’'s Review Report on Consolidated Unaudited Quarterly Financial Results of Techno Electric & Engineering Company Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) 7. The Statement includes the interim financial information of three (3) subsidiaries, which have not been reviewed by their auditors, whose interim financial information reflects total revenues of ¥ Nil millions, net loss after tax of 0.33 millions, total comprehensive loss of ¥ 0.33 millions for the quarter ended 30 June 2026 respectively, as considered in the Statement and have been furnished to us by the Holding Company's management. Our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, are based solely 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 this matter with respect to our reliance on the financial information certified by the Board of Directors. For Walker Chandiok & Co LLP Chartered Accountants Fjrm Registration Number: 001076N/N500013 2 \’V\’\-\' k NV E —— Dhlraj Kumar Partner Membership Number: 060466 UDIN: 26060466ILXPTC1120 Place: Kolkata Date: 11 August 2026
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Walker Chandiok & Co LLP Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results of Techno Electric & Engineering Company Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont’d) Annexure 1 List of entities included in the Statement Techno Infra Developers Private Limited Techno Digital Infra Private Limited Techno Digital Infra 1 Private Limited Techno Digital Infra 2 Private Limited Techno Data Center Limited Rajgarh Agro Products Limited (Adoni Data Centre Ltd. w.e.f. 16 July 2026) Techno AMI Solutions Private Limited Techno AMI Solutions 1 Private Limited Techno AMI Solutions 2 Private Limited . Techno AMI Solutions 3 Private Limited . Techno AMI Solutions 4 Private Limited NERES XVI Power Transmission Limited . NERGS - | Power Transmission Limited © @ N O g k& w N o= PR, . . ., S AW N o O . Techno Electric Overseas Pte. Limited
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Techno Electric & Engineering Company Limited CIN: L40108HR2005PLC 142826 Corporate Office: "Park Plaza" 71, Park Street, Kolkata - 700 016 Email: desk.investors@techno.co.in Website: www.techno.co.in Phone No.: 033 4051 3000, Fax No.: 033 4051 3326 Statement of Unaudited Standalone Financial Results for the quarter ended 30 June 2026 Statement of Profit and loss (Amount in ¥ Millions) Quarter ended Year ended Sl. No. Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited Refer note 3 Unaudited Audited 1 |Income a |Revenue from operations 6,416 41 10,431 69 5,137 14 32,524.77 b |Other income 411.96 528.01 57873 1.982867 Total Income [1(a) + 1(b}] 6,828.37 10,959.70 5,715.87 34,507.44 2 |Expenses a |Cost of matenals consumed 5,020.80 8,582.57 3,926 16 26,092.60 b |Employee benefits expense 228 38 23192 189 01 B57 29 ¢ |Finance costs 66 39 84 27 12173 465 48 d |Depreciation and amortisation expense 21.73 2167 19.61 8583 e |Other expenses 276 80 298 14 23177 1,099 44 Total Expenses [2(a) to 2(e)] 5,613.90 9,218.57 4,488.28 28,600.64 3 |Profit before tax (1 -2) 1,214.47 1,741.13 1,227.59 5,906.80 4 |Tax expenses a |Current tax 24503 43318 177 61 1.248 68 b |Tax pertaining to earlier years 331 (41.30) - (29 81) ¢ |Deferred tax charge/(credit) 458 (8513) 63 43 (479 77) Total tax expenses [4(a) to 4(c)] 252.92 306.75 246.04 739.10 5 |Total Qrom for the period / year from continuing 961.55 1.434.38 981.55 5.167.70 operations (3 - 4) 6 |Discontinued operations (refer note 8) a |Profit/(Loss) from disconunued operations - 336 31 336 31 b |Tax expense of discentinued cperations - - B4 64 84 64 Total Profit/ (Loss) for the period / year from discontinued operations (after tax) [6(a)-6(b)] = a 680 25167 7 |Profit after tax (5 + 6) 961.55 1,434.38 1,233.22 5,419.37 Other Comprehensive Income (OCI) Items that will not be reclassified to profit or loss a Profit/{loss) on investment in equity instruments . ) . through OCI b |Income tax effect on above - - 0.02 - ¢ |Remeasurements of defined benefit plans (0 15) 1389 (0 66) (0 59) d |Income tax effect on above 004 (0.35) 017 017 j Iz;;l Other comprehensive income [B(a+b + ¢ ©.11) 104 (0.47) (0.42) 9 ;r?'oiais)comprehenswe income for the period/year 961.44 1.435.42 1,232.75 5,418.95 10 |Paid-up equity share capial (face value ¥ 2) 232.60 232,60 232.60 232.60 11 |Other Equity (excluding revaluation reserve) 41,809 25 12 |Earning per share (face value of 2 2 each) not annualhsed except for 31 March 2026 Earning per equity share frem continuing operations Basic & Diluted () 827 12.33 844 44 44 Earning per equity share from discontinued cperations Basic & Diluted () - - 216 216 Eamning per equity share for contnuing and 827 1233 1060 46 60 discontinued operations Basic & Diluted ()
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Statement of Unaudited Consolidated Financial Results for the quarter ended 30 June 2026 Statement of Profit and loss {Amount in ¥ Millions C,HAND/C lgérfflu‘\¢& < Quarter ended Year ended Sl. No. Particulars 30 June 2026 31 March 2026 30 June 2025 31 March 2026 Unaudited Refer note 3 Unaudited Audited 1 [Income a |Revenue frcm cperations 6,303.41 10,100 37 5,259 74 32,516.33 b |Other income 290.60 320 27 48313 1,495.37 Total Income [1(a) + 1(b)] 6,594.01 10,420.64 5,742.87 34,011.70 2 |[Expenses a |Cost of matenals consumed 4,668 99 8,117.47 3.874 36 25,590 08 b |Employee benefit expense 283.20 287.14 21289 1,000.32 ¢ |Finance costs 38.24 56.52 25.23 192.68 d |Depreciation and amertisation expense 63 06 3114 20.52 169.64 e |Other expenses 355 82 374.80 248 57 1,307.50 Total expenses [2(a) to 2(e)] 5,409.31 8,867.07 4,381.57 28,260.22 3 |Profit before tax (1 - 2) 1,184.70 1,653.57 1,361.30 5,751.48 4 |Tax Expenses a [Current tax 255 58 447 36 177.61 1,269.55 b |Tax pertaining tc earlier years 3N (43.55) - (29.81) ¢ |Deferred tax charge/(credit) (7 47) 464 74 16 2476 Total tax expenses [4(a) to 4(c)] 251.42 408.45 251.77 1,264.50 5 |Total ;?roflt for the period / year from continuing 933.28 114512 1,109.53 4,486.98 operations (3 - 4) 6 |Discontinued operations (refer note 8) a |Profit/(Loss) from discontinued operations - 336.31 336.31 b |Tax expense of discontinued operations - - 8464 84 64 Total profit/ (loss) for the period / year from discontinued operations (after tax) [6(a)-6(b)] ) ) E3L5E 36T 7 |Profit after tax (5 + 6) 933.28 1,145.12 1,361.20 4,738.65 8 |Other Comprehensive Income (OCI) Items that will not be reclassified to profit or loss a |Profit/(loss) cn investment in equity instruments B . ) through OCI b |Income tax effect on above (*) - - 002 - ¢ [Remeasurements of defined benefit plans (0 15) 131 (067 (0 70) d |Income tax effect on above 004 (033) 017 020 (Items that will be reclassified to profit or loss ) e Exchange differences on translation foreign (3 05) 243 80 913 48127 operations h i b+ Total other Comprehensive Income [B(a + c (3.16) 24478 865 480.77 +d+e)] 9 ;I:’o:a;,comprehenswe income for the period/year 93012 1,389.90 1.369.85 5,219.42 10 |Profit /{ Loss) for the period attributable to: a |Owners of the Company 933 29 1,145.12 1,361.20 4,738.67 b |Non - controlling Interest (%) (0 01) - (0.00) (0 02) 11 |Other comprehensive income for the period/ year attributable to: a |Owners of the Company (3 16) 24478 8.65 48077 b |Naon - controlling Interest - - o = 12 |Total comprehensive income for the period/ year attributable to: a |Owners of the Company 93013 1,389 90 1,369.85 5219 44 b |Non - centrolling Interest (7) (0 01) (C.00) (0.00) (0.02) 13 |Total Comprehensive Income for the period! year attributable to owners arising from: a |Continuing cperaticns 930 13 1,389.90 1,118.18 4,967 77 b |Discontinued operatiens - - 25167 25167 14 |Paid-up equity share capital (face value ¥ 2 each) 23260 23260 23260 23260 15 |Other equity (excluding revaluaticn reserve) 4133595 16 |Earning per share (face value of ¥ 2 each) naot annuahsed except for 31 March 2026 Earning per equity share from centinuing operaticns Basic & Diluted (%) 802 985 954 38 58 Earming per equity share frcm discontinued operations Basic & Diluted (2) - - 216 216 o Earning per equity share fer centnuing and ©\ |discontinued operations E Basic & Diluted (%) 802 9 85 1170 40 74 4 / % % 74 oo rtain amcunts that are required to te presented and do not appear due to rounding off are expressed as "0 00"
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Notes to the standalone and consolidated financial results 1 These financial results, which is the respansitility of the Company’s management, have been prepared in accordance with the India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations, including relevant circulars issued by the Securities and Exchange Board of India (SEBI) Our respensibility is to express a conclusion on the result based cn our review 2 The financial results for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Dnectors of the Company at their respective meetings held on 11 August 2026 3 The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of the full financial years and the published year to date reviewed figures upto the third quarter of the relevant financial year 4 As per Ind AS 108 "Operating Segment”, based on the quanhtative and qualitative threshald, the management has not reported any segment for the quarter ended 30 June 2026 5 Dunng the previous years, the Company has executed and completed a project for Bengal Energy Limited (BEL) for a contract value of 1,550 millions. This project was completed in the year 2012 and was handed over to BEL as per the terms of the centract and is presently being used by them in their normal course of business. Total receivable outstanding as cn 30 June 2026 pertaining to this project is ¥ 118 26 millions which is under arbitration proceedings A new arbitrator was appointed by the Hon'ble High Court in October 2022 The processes relating to filing of 'Statement of Claims' and cross examination of witnesses, has been completed by both parties and arguments had commenced from 23 February 2026 which is expected to conclude by 12 August 2026. Further, it 1s expected that the Arbitrator will give us award before 15 Novemter 2026, the last day of extension granted by the Hon'ble High Court, Calcutta, for disposal of the arbitration The management, based cn the legal assessment, believes that the aforesaid receivatles are fully recoverable 6 The Company was executing a preject in Afghanistan till 15 August 2021 which has now been terminated for reasons attnbutable to Da Afghamistan Brishna Sherkat (DABS) due to change in polttical scenario in Afghanistan As an 30 June 2026, total receivables from the project are ¥ 589.82 millicns (including retention) included under trade receivables and other financial assets claim invoices and expenditure for works, goeds and services performed and/or delivered is completed During the year, the Company has received certain payments amounting to 2 20 68 millions and the management is canfident of receiving outstanding balance in the due course as the outstanding invoices have been approved by the concerned authorities 7 Renewable Energy Certificates (RECs) are a mechanmism for incentivising producers of electnaity from renewable energy sources The relevant regulations have been put in place by the Central Electrcity Regulatery Commussion (CERC) Since the Company is in the business of generating renewable energy. it is eligible to receive RECs which can be sold in CERC approved power exchanges The Company had 354,400 unscld RECs as at 31 March 2017, which were sald subsequently Effective April 2017, as per the order of CERC, the flcor price of REC was reduced from ¥ 1,500 per unit to ¥ 1,000 per unit Applying the revised price retrospectively to RECs generated prior to April 2017 was challenged by the Company before the Hon'ble Supreme Court and already been deposited with CERC by the buyers, there is no risk of default from the customers and thus based on the ahove facts as well as legal opinion obtained, management believes that the Company has high chances of succeeding on the matter and the aforesaid receivables are fully recoverable. 8 Durning the previous year, the Company has recognised Profit from discontinued cperation amounting to ¥ 336 31 millions towards Late Payment Surcharge (LPS) from Sale of energy 9 Figures for the previous pencd have been regrouped/ reclassified wherever necessary to confirm to current pericd's classification The impact of such regroup/ reclassification i1s not material to the financial results For and on behalf of the Board of Directors w7y P Gupa anaging Director Place: Kcolkata Date: 11 August 2026