Date: 04th August, 2026 Listing Deptt. / Deptt. of Corporate Relations BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai Scrip Code: 532524 Listing Deptt. National Stock Exchange of India Limited Exchange Plaza, C-1, Block G Bandra - Kurla Complex, Bandra (E), Mumbai -51 Company Code: PTC Dear Sir/ Madam, Subject: Outcome of Board Meeting dated 04th August, 2026 under Regulation 30 and 33 read with Schedule III of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations")
This is to inform that the Board of Directors of PTC India Limited in its meeting held today i.e. 04th
August, 2026 has considered, approved and taken on record the followings:
Un-Audited Financial Results (Standalone and Consolidated) along with the Limited Review Report of the Statutory Auditor of the Company for the Quarter ended 30th June 2026. Copy of Un-audited Financial Results along with limited review report is enclosed.
Payment of interim dividend at the rate of 230% (Rs. 23 per equity shares of Rs. 10/- each) for financial year 2026-27.
Further, pursuant to the provisions of Regulations 42 of the SEBI Listing Regulations, Monday, the 10th day of August 2026 has been fixed as the "Record Date" for the purpose of ascertaining the name of members / Beneficial Owners entitled to receive the Interim Dividend.
The Board Meeting commenced at 4.30 p.m. and concluded at 6.45 p.m.
The above information will also be hosted on the website of the Company https://www.ptcindia.com. You are requested to take the same on record.
Thanking You,
For PTC India LimitedRAJIV KUMAR
Digitally signed by RAJIV KUMAR
MAHESHWA
RI
MAHESHWARI Date: 2026.08.04
19:18:14 +05'30'
Rajiv Maheshwari (Company Secretary)FCS- 4998
Enclosures: as above
PTC India Limited(Formerly known as Power Trading Corporation of India Limited) CIN : L40105DL1999PLC099328
2nd Floor, NBCC Tower, 15 Bhikaji Cama Place New Delhi - 110 066 Tel: 011- 41659500, 41595100, 46484200, Fax: 011-41659144 E-mail: info@ptcindia.com Website: https://www.ptcindia.com
I N D I A
T R Chadha Y C?o LLP
Chartered Accountants -Independent Auditor's Review Report on Quarterly Unaudited Standalone Financial Results of PTC India Limited Pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2 015, as amended
To the Board of Directors of PTC India Limited Introduction
We have reviewed the accompanying Statement of unaudited standalone financial results of PTC India Limited (the Company) for the quarter ended June 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, as amended ('the Regulations').
This 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 the Indian Accounting Standard 34 "Interim Financial Reporting" prescribed under Section 133 of Companies Act 2013 ("the Act") read with relevant rules issued thereunder ('Ind AS') and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review.
Scope of Review
We have conducted our review of the Statement in accordance with the Standards on Review Engagement (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). This standard requ ires 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.
C 0ICI USIOn
Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement read with notes thereon, prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standard (Ind AS) specified under Section 133 of Companies Act, 2013 as amended, read with relevant rules issued thereunder and other recognized accounting principles generally accepted in India, has not disclosed the information required te be disclosed in terms of the Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement.
R
For T R Chadha & Co LLP Chartered Accountants
No. 0 06711N / N500028
Hitesh Garg (Partner)
Membership No 502955
Date: August 04, 2 026 Place: New Delhi
UDIN: Z65029SSVXO GCU1143
T R Chadha & Co LLP, A limited liability partnership wirh LLP Identification No. AAF-3926
Noida Branch Office: Plot No. B-13, First Floor Sector-1, Noida- 201301, Gautam Budh Nagar (U.P.) | Ph: +91 f20 4499900 E mail: noida*n trchadIsa com;
Corporate/ Reqd Offire: B-30, Connaught Place, Kuthiala Building, New Delh-i 11000a | Ph: +9t Ott 43259900 | E-mail: deIhiOLrchadha.com
Offices: Ahmedabad | Bengaluru | Chennai | Go rug ram ] Hyderabad | Mumbai | New Delhl | Noida | Pune | Tirupati | Vadodara
PTC INDIA LIMITED
Registered Office:Znd Floor, NBCC Tower, 15 Bhikaji Cama Place New Delhi - 110 066 (CIN : L40L 05DLI999PLC099328) Tel: OM- 41659500, 41595100, 46484200, Fax: 0LI-41659144, E-mail: info@ptcindia.com Website' www.ptcindia.com
STATEMENT OF UNAUDITE D STANDALONE FINANCIAL RESULTS FOR THE QUARTER ENDED JUNE 3O, 2026
(Figures in Y La khs, unless othersise indicated)
5. No.
30.06.20Z6
(Un-audited)
Ouaderended
31.O3.¥026
Audited (Refer Noce No. 7)
30.06y025
(Un-audited)
Yearended
31.03.?026
Audited
b
a b c
e
f
7
10
(ii)
11
12
13
14
b
Revenue from operations Revenue from operations
Other operating revenue
Total revenue from operations (Refer Note No.3)
Other Income (Refer Note No 5 6‹ 6) Total Income (Z+2)
Expenses
Purchases
Operating expenses Employee benefit expenses
Finance costs (Refer Note No. 5 6‹ 6) Depreciation and amortization expenses Other expenses (Refer Note No. 8)
Total expenses
Profit before exceptional items and tax (3-4)
Exceptional items - income/(expense) Profit Before Tax {5+6)
Tax expenses
Current tax
Deferred tax expenditure/ (income) Net Profit for Ehe period (7-B) Other comprehensive income
Items thaE will not be reclassified to profit or loss
Remeasurements of post- employment benefit obligations- income/(expense)
-Income tax relating to remeasurements of post-employment benefit
Changes in fair value of FVOCI equity instrument -income /(expense)
Other comprehensive income / (expense), net of tax
Total comprehensive income for the period (9+ LO)
Paid-up equity share capital fFace value of I TO per share)
Other equity (excluding revaluation reserves)
(As per audited balance sheet)
Earnings per share (Not annualized) Basic
Diluten
4, 65,973
B,76,663
3,85,738
T6, 21, T65
1,076
L, LB1
988
4,457
4,67,049
3,77,844
3,B6,726
5,374
7, 458
9,342
36,360
d,72/23
3,85,302
3,96,068
16,61,98d
4,55, 743
3,66, 26T
3,75, 609
15,80,365
300
255
120
639
1, 900
1,559
1,853
6,739
1, 2 82
872
2,684
8, 454
72
87
53
291
3,572
6, 0^5
1,653
11,812
3,75,079
3,81,972
16,0B,300
9,554
i0,Z23
T4,096
53,6B2
(T92)
9,554
i0,223
14,096
53,490
3.075
3,705
3419
14, 974
S8B)
(T,056)
199
( 1 B8)
7,067
7,574
I0,A78
39,704
(2 5)
i9
50
170
6
(5)
(13)
(43)
(3)
(3)
(iP)
3d
124
7, 04B
7,5B8
10,512
39,828
29, 601
29,601
29,601
29,601
4,43,383
2.39
2.39
3.54
3.5 4
13%I
13.41
compan
NMDA
2 5,7 83
2 3, 572
23,042
92802
Notes:
The standalone financial results have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 20t3 read with relevant rules thereunder and In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, (The Regulations).
The above financial results were reviewed by the Audit Committee, with the management, in its meeting dated August 04, 2026 before submission to the Board for approval and the Board has approved the financial results in its meeting held on the same day i.e. August 04, 2026, These financial results have been reviewed by the Statutory Auditors of the Company.
Total revenue from operations of the Company includes sale of electricity and rendering of service (consultancy).
The Company is mainly in the business of electricity trading and all other activities revolve around the same. Accordingly, there is no separate reportable business segment in respect of these standalone financial results.5 In accordance with the accounting policy, the surcharge income / recoverable on late/ non-payment of dues by customers is recognized when no significant uncertainty as to measurability or collectability exist. Related surcharge expense/ liabilities on late/ non-payments to the suppliers is also being recognized accordingly.
The company has recognized surcharge income of T 850 Lakhs during the quarter ended June 30, 2026 (T 6,14a Lakhs for the quarter ended June 30, 2025) from the customers on amounts overdue against sale of power which has been included in "Other Income". Correspondingly, surcharge expense of T 544 Lakhs paid / payable to the suppliers during the quarter ended June 30, 2026 (T 2,376 Lakhs for the quarter ended June 30, 2025) has been included in "Finance costs".7 Figures of last quarter are balancing figures between audited figures in respect of the full financial year and the published year
to date figures upto the third quarter of the relevant financial year.
During the quarter, the Company received an Order from the Appellate Tribunal for Electricity (APTEL) directing payment of certain amounts, including Late Payment Surcharge (LPSC), under a Power Purchase Agreement (PPA), with a corresponding contractual right to recover the same from the counterparty under a back-to-back arrangement. the Company is pursuing appropriate legal remedies. On prudence basis, the management made a provisi on of T t737 Lakhs in tfiese financial results. The ultimate outcome remains subject to the final resolution of the legal proceedings.
The Board of Directors of the Company has approved an interim dividend of £ 23.00 per equity share of T TO each for Financial Year 2026-2 7.10 The figures for the previous periods / year are re-classified / re-grouped / restated, wherever necessary.
Place: New oelhi
Date: August 04, 2026
(Dr. Mano u ar Jhawar)
Managing D ector & CEO
!To
)VVo‹k
IR€hadha CohbP Chartered AccountantsIndependent Auditor's Review Report on the Unaudited Quarterly Consolidated Financial Results of PTC India Limited pursuant to the Regulation 3 3 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2 015
To the Board of Directors of PTC India Limited Introduction
We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of PTC India Limited (the Parent Company) and its subsidiary (the Parent Company and its subsidiary together referred to as "the Group") and its share of the net profit/ (loss) after tax and total comprehensive income/ (loss) of its associates for the quarter ended June 30, 2026 (hereinafter referred to as "the Statement"), attached herewith, being submitted by the Parent Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Regulations").
The management of the Parent Company is responsible for the preparation and presentation of the Statement in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34") prescribed under Section 133 of Companies Act 2013 ("the Act") read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to expr-ess a conclusion on the Statement based on our review.
Scope of Review
We have conducted our review of the Statement in accordance with the Standards on Review Engagement (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (ICAI). 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.
We have also performed the procedures in accordance with the Circular No. CIR/CFD/CMD 1/44/2019 dated March 29, 2019, issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Circular"), to the extent applicable.
The Statement includes the unaudited quarterly financial results of the following entities:
Name of Entity | Relationship |
PTC India Limited | Parent Company |
PTC India Financial Services Limited | Subsidiary Company |
Hindustan Power Exchange Limited | Associate Company |
Conclusion
Based on our review conducted and procedures performed as stated in paragraph 3 & 4 above and based on the consideration of review reports of the other auditors referred to in paragraph 9 below, nothing has come to our attention that causes us to believe that the accompanying Statement read with notes thereon, prepared inaccordance with the recognition and measurement principle laid down in the applicable lndian Accounting Standard (Ind AS) specified under- Section 133 of Companies Act, 2013 and other accou
principle generally accepted in India, has not disclosed the information require d to be disclosed i Op of the Regulations, read with the Circular, including the manner in which it is to be disclosed, at i Cp
contains any material misstatement.
P- A
T R Chadha & Co LLP, A limited liability partnership with LLP identification No. AAF-3926
Noida Branch Office: Plot No. B-13, Fjrst -oot; Sector-1, No+da- 201301, paukzm Budd Nagar (U.R) } Ph: +91 120P 99900 E mai1: mudu"Uhafifla.cmm;
Corporate/ Repd Office: B-30, Connaupht Place, Kuthiala Building, New Delh-i 110001 | Ph: *9 011 43259900 | E-mail: deIhi§trchadha.com
Offices: Ahmedabad | Bengaluru Chennai | Gurupram | Hyderabad | Numbai | New Delhi | Noida | Pune | Tlrupati | Vadodara
Other Matters
The accompanying Statement do not include the results of below mentioned associate companies because the financial results/ information of these associates was not available with the Parent Company for consolidation. Further, the associate company mentioned in point (b) is presently under liquidation. The Group had fully impaired the value of investments in these associates in earlier periods and does not expect any further obligation over and above the cost of investments. Therefore, in view of the management, there is no impact of the results of these associates on the consolidated financial results of the Group for the quarter ended June 30, 2026.
S. No.
Name of Ennty
Relationship
(a
RS India Wind Energy Private Limited
Associate
(b
Varam Bio Energy Private Limited
Associate
We did not review the quarterly financial results/ information of one subsidiary included in these Unaudited Consolidated Financial Results, whose separate unaudited and quarterly financial results/ information reflect total revenue of Rs. 10,331 Lakhs, total net profit/(loss) after tax of Rs. 4,024 lakhs and total comprehensive income/(loss) of Rs. 4,040 Lakhs for the quarter ended June 30, 2026, as considered in these Unaudited Consolidated Financial Results. The Unaudited Consolidated Financial Results also include group's share ofnet profit/ (loss) after tax of Rs. 117 Lakhs and total comprehensive income/ (loss) of Rs. 117 Lakhs, for the quarter ended June 30, 2026, as considered in these Unaudited Consolidated Financial Results in respect of one associate company, whose financial results/ information have not been reviewed by us. These financial results of the subsidiary company and associate company have been reviewed by other auditors whose reports have been furnished to us by the management of the Parent Company and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of the subsidiary company and associate company, is based solely on the reports of the other auditors and the procedures performed by us.
The following matter has been included under 'Other Matter' paragraph in the review report on the separate financial results of PTC India Financial Services Limited, a subsidiary of the Parent Company, for the quarter ended June 30, 2026, issued by an independent firm of Chartered Accountants (Independent Auditor) vide its report dated July 28, 2026, wliich is reproduced below:
"For loan.s under slage I and stage II, the inanogeinent has considerc›d the volur of secured portion on the basis of beast availablc• informalien including book value of' assels/projects as peer late.‹t ovoilable audited financial s/a/enien/i of they borrowers. For loans under .slage III, the› ylanagein erit has considered the lalest validation reports !'or valuing the sc•curiiy and beast estimate ofrealization available with the Coyjpony. (Refer Note no. 8(vii) oj the accompanying staleinent). "
Our conclusion on these Consolidated Financial Results is not modified in respect of the matters mentioned in Para 7 to 9 above.
For T R Chadha & Co LLP Chartered Accountants
Firm's Registratio n No. 0067I1N/N5000 28
Hitesh Garg (Partner) M.No.502955
Place: New Delhi Date: August 04, 2 026
UDIN: 26502955NTPPYI4142
T R Chadha & Co LLP,
A limited liability partners hip with LLP Identificat1on No. AAF-3926
Page 2 of 2
PTC INDIA LIMITED
Registered Office:2nd Floor, NBCC Tower, US Bhikajl Cama Place New Delhi - 1LO 066 (CIN : L40105DL1999PLC099328) Tel: 0L1- 41659500. 41595100. 46484200. Fax: 011-41659144, E-mail: info@ptcindia.com Webslte: www.ptcindia.com STATEMENT OF UNAUDITED CONSOLIDATED FjNANC!AL RESULTS FOR THE QUARTER ENDED JUNE 30, 2026
(Figures in T Lakhs, unless otherwise indicated)
ci Sold ot
S. No. | Consolidated | |||||
Ouart.er ended | Year ended | |||||
30.06.2026 | 3103.2026 | 30.06.2025 | 31.03.7026 | |||
Un-audited | Audited (Refer Note | Un-audited | Audited | |||
7 8 g 10 SL S3 :t4 | a b b d e f g b b | Revenue from operations Revenue from operatlons (Refer Note No. 4) Other operating revenue Total revenue from operations Other Income (Refer Note No. 5 6 6) Total Income fT+2) Expenses Purchases Impairment a[ financial instruments Operating expenses Employee benefit expenses Finance costs (ReFer Node No. 5 6 6) Depreciation and amortization expenses Other expenses (Refer Note No. 9) Total expenses Profit before exceptional items and tax ta-41 Exceptlonal Items Income/(Expense) Profit Before Share of Profit/(Loss) of Associates and Tax (5+6) Share of Proflt / tRossi of Associates Pro£rt Before Tax (7+8) Tax expenses Current Fax Deferred tax expenditure/ (income) Income tax earller year (Refer Note No. 8(iii)) Net Profit for the period (9-BO} Other comprehensive income Items that will not be rec!assified to profit or loss
Income tax relating to cash flow fledge reserve Other comprehensive income, net of tax (a+b) Total comprehensive income for the period ‹T + Tz1 Profit Is aLLributable to Owners of the parent Non-controlllng interests Other comprehensive income is attributable to: Owners of the parent Non-controlllng interests Total comprehensive income is attributable to: Owners of the parent Non-controlling interests Pald-up equity share capital (Face value of T 10 per share) Other equlty (excluding revaluation reserves) (As per audited balance sheet) Earnings per share (Not annualized) Basic na Diluted | 4,73,066 | 3,B5,997 | 3,97,631 | 16,62,116 |
4,314 | 3,755 | 3,286 | 1 ,963 | |||
4.77,380 | 3.B9.752 | 4,00.917 | 16,77,079 | |||
5,365 | 7,455 | 9,360 | 36,698 | |||
4,82,745 | 3,97,207 | 4,10777 | 17,13,777 | |||
4,55,743 | 3,66,26T | 3,75, 609 | 15,B0,365 | |||
(375) | Z3 | (8iS9) | (15,103) | |||
300 | 255 | 120 | 639 | |||
2,565 | 2,0B3 | 2,386 | 9,039 | |||
5,198 | 5,299 | 9,220 | 31,036 | |||
242 | 271 | 236 | 1,034 | |||
4,093 | 6,644 | 2,137 | L3,B72 | |||
4,67,766 | 3,81,549 | 16.20.B82 | ||||
14,979 | y6,3BS | 28.728 | 92,895 | |||
(435) | ||||||
l4, 979 | T6,3B1 | 28,7a8 | 92,460 | |||
117 | 4 | 146 | 104 | |||
15,096 | 16,385 | ZB,874 | 92,564 | |||
4,284 | 5,250 | 5,195 | 17,830 | |||
(396) | (992) | 2,340 | 5,939 | |||
(2,949) | (2,949) | |||||
il,ZO8 | 12,lZ7 | 24,288 | 71,744 | |||
42 | 215 | |||||
(6) | (11) | (54) | ||||
(3) | (3) | |||||
(2 B) | ||||||
7 | ||||||
(3] | 20 | 1d9 | ||||
11705 | 12,147 | 24,295 | 71,903 | |||
9,799 | 10,534 | 19,505 | 60,563 | |||
7,409 | t,593 | 4,783 | 11,181 | |||
(9} | 148 | |||||
(9) | 11 | |||||
9,790 | 10,553 | 19,521 | 60,71 T | |||
l.dlS | 7,594 | 4,774 | 11,192 | |||
29,601 | 29,601 | 29,601 | 29,601 | |||
5,6a,476 | ||||||
3.56 | 6.59 | 20.46 | ||||
3.3I | 3.56 | 6.59 | 20.46 | |||
Milllon Units of e See accompanyi
25,784
23,574
23,045
92,B14
Consolidated segment wise information
(Figures in T Lakhs)
5I. | No. | Particulars | Quarter ended | Year ended | ||
30. 06.202G | 31.03.Z026 | S0.06.2025 | 3I .03.z OZ6 | |||
Un audited | Audited (Refer Note No. 11) | Un-audited | Audited | |||
Segment Revenue | ||||||
Power | 4,68,0 T1 | 3,79,912 | 3,92,98 8 | 16, 45, 02 8 | ||
Financing business | 10,25 0 | T1,B5 T | 14, T05 | 51,07 0 | ||
Unallocated | 4, 484 | S, 4q4 | 3, T 84 | T7,67 9 | ||
Total | 4,82,745 | 3,97,207 | 4,10,277 | 17,L3,777 | ||
Segment Result | ||||||
Power | 5,440 | 5,2 T7 | 1,272 | 37,648 | ||
Financing business | 5,540 | 6,287 | l470I | 3B,73B | ||
Unallocared | 4, T 16 | 4,B81 | 2,90T | 16, T78 | ||
Profit before tax | L5,096 | L 6,385 | 28,874 | 92,564 | ||
3 | (a | Segment Assets | ||||
Power | 5 4,826 | 4,68,455 | 5,7 9,546 | 4, 68, 455 | ||
Financing business | 4,69,145 | <,87,561 | 5,39,488 | 4,87,561 | ||
Unallocated | 2,95,657 | 3,07,055 | 1,90,874 | 3, 07,055 | ||
Total | l7,89,6IB | l¥.63,071 | Z3,09,908 | 72,63,07Z | ||
(b) | Segment Liabilities | |||||
Power | 410,778 | 3.72,693 | 3,60,468 | 3,72,693 | ||
Financing business | 1,57,998 | 1,80,619 | 2,57,91l | 1,80,6T 9 | ||
Unallocated | 3,793 | 3,904 | 5, T40 | 3,904 | ||
Total | 5,72,fi69 | 5,57,216 | 6,23,579 | 5,57,2L6 | ||
Notes:
The consolidated financial results have been prepared in accordance with lndian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligations and DiscJosure Requirements) Regulations, 2015 as amended, (The Regulations).
The above consolidated financial results have been reviewed by the Audit Committee, with the management, in its meeting dated Aupust 04, 2026 before submission to the Board for approval and the Board has approved the consolidated financial results in its meeting held on the same day i.e. August 04, 2026. These consolidated financial results have been reviewed by the Statutory Auditors of the Parent Company i.e. PTC India Limited.
Segments:-The Group is in the business of power (electricity) and financing business.
Revenue from operations of the Group includes sale of electricity and interest income from loan financi np/debenture.
In accordance with the accounting policy, the surcharge income / recoverable on late/ non-payment of dues by customers is recognized when no significant uncertainty as to measurability or collectability exist. Related surcharge expense/ liabilities on late/ non-payments to the suppliers is also being recognized accordingly.
The Group has recognized surcharge income of 1 850 Lakhs during the quarter ended June 30, 2026 (T 6,14L Lakhs for the quarter ended June 30, 2025) from the customers on amounEs overdue against sale of power which has been included in "Other income". Correspondingly, surcharge expense of Z 544 Lakhs paid / payable to the suppliers during the quarter ended June 30, 2026 (Z 2,376 Lakhs for the quarter ended June 30, 2025) has been included in "Finance costs".
i)
The subsidiary and associate companies considered in the Consolidated FinanciaJ Results are as follows
(Holding %)
Particulars | As on 30.06.2026 | As on 30.06.2025 |
| 64.99 22.62 | 64.99 22.62 |
All the above Companies are incorporated in India.
ii) The Group has two associates viz; /d/s R.S. India Wind Energy Private Limited (RSIWEPL) and M/s Varam Bioenerpy Private Limited (VBPL). The Group had fully impaired T 6,55d Lakhs value of its investments in these associates in earlier years and does not have any further obligation over & above the cost of investment. The financial statements/ results of these associates are not available with the Group. Further, VBPL is presently under liquidation. Hence, Group's share of net profit/loss after tax and total comprehensive income/loss of its associates has dered as Z Nil in the consolidated financial results.
g/ ''¿
1.
g i)
As of June 30, 2026, PFS classification as an NBFC-I September 30, 2026. The accepted by RBI on Daksh &
with rd Umum Mr'*' cture exposure requirement of 75% prescribed for S is u akinp n , ay r s/ restore compliance within the stipulated timeline of uly inti tedNo he R e Bank of India (RBI), and request of PFS has been
ii) On March 30,2026, the Managing Director & CEO of PFS tendered his resignation, effective from June 30, 2026. Subsequently, on April 08,2026, the Board of Directors of PFS, based on recommendation of the Nomination and Remuneration Committee, approved the appointment of Mr. Rajiv N!aIhotra as an Additional Director, in the category of Nominee Director, nominated by the Parent Company.
Subsequently, the PFS Board at its meeting held on 4th June 2026, after receipt of No-objection Certificate from the Parent Company and on the recommendation of Nomination 6 Remuneration Committee, has re-designated Shri Rajiv Malhotra as MD6‹CEO (Addl. Charge) of PFS effective from 1st July 2026 to 30th November 2026.
iii)
lU)
In the year 2008-09, PFS financed Els East Coast Enerpy Private Limited ("ECEPL") through a mix of debt and equity, and subsequently converted the debentures into equity shares in FY 2009-10. These investments were fair valued at I Nil through OCI in earl!er years. Pursuant to the NCLT order dated October 16, 2024, ECEPL was dissolved under the Insolvency and Bankruptcy Code, 2016, and PFS's equity investment of T 13,339 Lakhs was cancelled and extinguished during the quarter ended Iv!arch 31, 2025. Following internal evaluation and consultation with tax advisors, the write-off was concluded to be a revenue loss qualifying as a business loss under the Income Tax Act, 1961. Accordingly, PFS had claimed Z 13,339 Lakhs as a business loss for FY 2024-25. The corresponding tax benefit of T 2,949 Lakhs was recognised under "Earlier Year Taxes" in the consolidated financial results for the quarter ended June 30, 2025 and year ended March 31, 2026.
Pursuant to resolution plan dated July 06, 2024 in respect of M/s NSL Napapatnam Power and Infratech Limited, as approved by NCLT vide order dated May 27, 2025, Al/s Rungta Mines Limited, the Successful Resolution Applicant, paid Z 12500 Lakhs to PFS on May 31, 2025 towards the full settlement of principal amount. The financial impact of same was recognised in the consolidated financial results for the quarter ended June 30, 2025. Accordingly, the effect of the said transaction stands reflected in the consolidated financial results for the year ended March 31, 2026.
U) Pursuant to recovery measures and resolution process for Mls Vento Power Infra Private Limited (VIPL), after an elaborate price discovery process, PFS issued a Letter of Intent ("Lol") on june 23, 2025 to the highest bidder namely M/s Enviro Infra Engineers Limited (EIEL) for resolution of NPA debt of VIPL. The gross transaction value of T 11,561 Lakhs was received and the effect of the same has been considered in the consolidated financial results for the quarter ended September 30, 2025. Accordingly, the efTect of the said transaction stands reflected in the consolidated financial results for the year ended Nlarch 31, 2026.
In case of M/s IL&FS Tamilnadu Power Co. Limited (ITPCL), RBI had permitted special dispensation as to clause 34 of RBI guideline vide letter daEed December 31,2020 with regard to restructuring in this account and all necessary restructuring guidelines have since been complied with by the lenders including PFS. Subsequently, the Lead Bank (PNB), vide its latest letter dated June 16, 2025, submitted a letter to regulator mentioning compliances for upgradation of the account to standard and same was permitted on july 04, 2025. In line with above, PFS had upgraded ITPCL to standard category in the quarter ended June 30, 2025. PFS has received g 2,3B2 Lakhs in earlier years and continued to maintain 100% provision against the balance unsustainable loan (debenture) amounting to T 6,229 Lakhs.vii) As at June 30, 2026, for loans under stage I and stape II, the management of PFS has considered the value of secured portion on the basis of best available information including book value of underlying assets/projects as per latest available audited financial statements of the borrowers. For loans classified under stage Ill, the management of PFS has considered the latest valuation reports for valuing the security and best estimate of realization available with PFS.
During the FY 2025-26, PFS had technically written off 5 nos. of loan accounts amounting to T 13,419 Lakhs and 1 439 Lakhs in equity investment in compliance of Reserve Bank of India (NBFC - Resolution of Stressed Assets) Directions, 2025. These loan assets were classified as Stage III with 100% impairment loss allowance. Accordingly, the effect of the same stands reflected in the consolidated financial results for the year ended March 31, 2026.iX)
PFS has continued to apply the Expected Credit Loss (ECL) Policy, effective Apri! 1, 2025. The policy provides a more risk-sensitive assessment of credit losses based on key credit risk parameters. The final ECL allowance remains subject to the outcome of ongoing borrower resolution processes, including cases under the Insol vency and Bankruptcy Code (IBC).
As per Regulation 54(2) of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 ("Listing Regulations"), all secured non-convertible debentures ("NCDs / Bond") issued by PFS were secured by way of an exelusive charge on identified receivables to the extent of at least 100% of outstanding secured NCDs and pursuant to the terms of respective information memorandum. As on fdarch 31,2026, the same was fully redeemed.
xi) As on june 30, 2026, PFS has assessed its financial position, including expected realization of assets and payment of liabilities including borrowings, and believes that sufficient funds will be available to pay-off the liabilities through availability of High-Quality Liquid Assets (HgLA) and undrawn lines of credit to meet its financial obligations in at least 12 months from the reporting date.
During the quarter, the Parent Company received an Order from the Appellate Tribunal for Electricity (APTEL) directing payment of certain amounts, including Late Payment Surcharge (LPSC), under a Power Purchase Agreement (PPA), with a corresponding contractual right to recover the same from the counterparty under a back-to-back arrangement. The Parent Company is pursuing appropriate legal remedies. On prudence basis, the management made a provision of Z 1737 Lakhs in these financial results. The ultimate outcome remains subject to the final resoluEion of the lepal proceedings.
The Board of Directors of the Parent Comp Financial Year 2026-27.
ed an interim dividend of I 23.00 per equity share of Z 10 each for
Figures of last quarter are balancing fig between figures in to date figures upto the third quarter of elre @ a a year. Th re-grouped, wherever necessary.
Place: New Delhi
Date: August 04 , 2026
ull financial year and the published year evious periods / year are re-classified /
f res for t @
(Dr. Nano mar Jhawar) Managin Director & CEO
PTC INDIA LIMITED
Registered Office:2 nd Floor, NBCC Tower. 15 Bhikaji Cama Place New Delhi - 1l0 066 (CIN : L401OSDL1999PLC099328)
Other information- integrated Filing (Financial)
For the quarter ended june 30, 2026
S No | Requirement | Remarks |
B | Statement of Deviation or Variation for Proceeds of Public 'gsu'• R' h'' Issue, Preferential Issue, Qualified Institutions Placement etc. | Not applicable |
Disclosure of outstanding default on loans and debt securities | NIL | |
D | Disclosure of Related Party Transactions (applicable only for half- yearI filings i.e, 2nd and 4th quarter) | Not applicable |
E | Statement on impact of Audit Qualifications (For Audit Report with Modified Opinion) submitted along with annual audited financial results (Standalone and consolidated separately) (applicable only for annual filinp i,e. 4th quarter) | Not applic able |
Place: New Delhi
Date: Aug ust 4, 2026
(Dr. Can umar Jhawar) Managi g Director 6 CEO
