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Sterling & Wilson Renewable Energy Ltd

| Standalone Financial Results for Quarter & Year Ended March 31, 2026

BEARISH SENTIMENT

Report Source

23rd Apr 26

Summary : Company reported significant losses due to exceptional items and ongoing legal disputes.

Quarterly Report Analysis & Insights

Financial Disclosures

  1. Standalone Total Expenses FY26: Rs. 6,067.49 Cr (vs FY25: Rs. 5,226.65 Cr).
  2. Consolidated Total Expenses FY26: Rs. 7,411.02 Cr (vs FY25: Rs. 6,178.92 Cr).
  3. Key expenses include cost of construction materials, direct project costs, employee benefits, and finance costs.
  4. Standalone Revenue from operations FY26: Rs. 6,163.81 Cr (vs FY25: Rs. 5,387.04 Cr).
  5. Consolidated Revenue from operations FY26: Rs. 7,548.05 Cr (vs FY25: Rs. 6,301.86 Cr).
  6. Revenue segments: EPC business and Operation and Maintenance service.
  7. Standalone Cash flow from operating activities FY26: Rs. 282.33 Cr (vs FY25: (Rs. 17.64) Cr).
  8. Consolidated Cash flow from operating activities FY26: (Rs. 257.35) Cr (vs FY25: Rs. 37.88) Cr.
  9. Standalone Net decrease in cash and cash equivalents FY26: (Rs. 175.57) Cr.
  10. Consolidated Net decrease in cash and cash equivalents FY26: (Rs. 261.35) Cr.
  11. Claims related to liquidated damages, old receivables, direct and indirect tax litigations, legal and regulatory matters covered by Indemnity Agreement (exceeding Rs. 300 crores).
  12. Uncertainty regarding recovery of remediation costs and wrongfully invoked bank guarantees, with management confident of recovery.
  13. Standalone Total Assets FY26: Rs. 4,769.83 Cr (vs FY25: Rs. 7,000.78 Cr).
  14. Consolidated Total Assets FY26: Rs. 5,317.42 Cr (vs FY25: Rs. 5,630.02 Cr).
  15. Standalone Other Equity FY26: Rs. 435.58 Cr (vs FY25: Rs. 2,983.31 Cr).
  16. Consolidated Other Equity FY26: Rs. 626.40 Cr (vs FY25: Rs. 983.71 Cr).
  17. Standalone Current Liabilities FY26: Rs. 3,718.66 Cr (vs FY25: Rs. 3,379.99 Cr).
  18. Consolidated Current Liabilities FY26: Rs. 4,107.92 Cr (vs FY25: Rs. 4,038.85 Cr).
  19. Indemnity Agreement with Promoter Selling Shareholders (Shapoorji Pallonji and Company Private Limited, Khurshed Yazdi Daruvala) and Reliance New Energy Limited.
  20. Standalone results show a net loss of Rs. 2,510.18 Cr for FY26, while consolidated results show a net loss of Rs. 295.79 Cr for FY26.
  21. Both standalone and consolidated reports highlight significant exceptional items impacting profitability.
  22. Consolidated results include financial information from 18 subsidiaries and 18 branches outside India.

Corporate Overview

  1. India
  2. Australia
  3. Argentina
  4. Chile
  5. Dubai
  6. Egypt
  7. Greece
  8. Italy
  9. Jordan
  10. Kenya
  11. Mali
  12. Mexico
  13. Namibia
  14. Saudi Arabia
  15. United Kingdom
  16. Vietnam
  17. Tanzania
  18. Zambia
  19. Significant write-off and impairment of investment in a subsidiary, loans, and receivables (Rs. 2,802.18 Cr exceptional item in standalone).
  20. Arbitration award resulting in Rs. 610.94 Cr exceptional item in consolidated results.
  21. Unfavorable arbitration outcome and uncertain projected cash flows.
  22. Disputes with customers regarding liquidated damages and wrongful invocation of bank guarantees.
  23. Managerial remuneration exceeding statutory limits requiring shareholder approval.
  24. Indemnity Agreement with Promoter Selling Shareholders for claims exceeding Rs. 300 crores.
  25. Complete Turnkey solution for Engineering, Procurement, Construction, Operation and Maintenance of Renewable Energy Power projects.
  26. EPC business
  27. Operation and Maintenance service

Risk Factors

  1. Large exceptional items impacting profitability.
  2. Uncertainty in recovering disputed amounts.
  3. Ongoing legal and regulatory challenges.
  4. Negative cash flow from operations.

Key Drivers

  1. Successful recovery of disputed receivables.
  2. Positive resolution of ongoing arbitration.
  3. Growth in renewable energy projects.
  4. Improved operational cash flow.

Auditor’s Report

  1. Unmodified opinion on Annual Standalone Financial Results for FY ended March 31, 2026.
  2. Unmodified opinion on Unaudited Standalone Financial Results for Q4 ended March 31, 2026.
  3. Unmodified opinion on Annual Consolidated Financial Results for FY ended March 31, 2026.
  4. Unmodified opinion on Unaudited Consolidated Financial Results for Q4 ended March 31, 2026.
  5. Indemnity Agreement with Promoter Selling Shareholders for claims exceeding Rs. 300 crores, ensuring no further impact on company results.
  6. Write-off and impairment of investment in a wholly-owned subsidiary, loans, and other receivables due to unfavorable arbitration outcome and uncertain cash flows, presented as an exceptional item.
  7. Uncertainty related to recoverability of remediation costs and wrongfully invoked bank guarantees, with management confident of recovery and no provision made.

Board Commentary

  1. Indemnity Agreement with Promoter Selling Shareholders for claims exceeding Rs. 300 crores.
  2. Significant write-off and impairment of investment in a subsidiary, loans, and receivables.
  3. Arbitration award leading to exceptional item.
  4. Uncertainty regarding recovery of remediation costs and wrongfully invoked bank guarantees.
  5. Ongoing disputes with customers over project delays and liquidated damages.
  6. Managerial remuneration exceeded statutory limits, seeking shareholder approval.
  7. Employee Stock Option Plan II 2025 approved, 21,48,822 stock options granted.

Corporate Governance

  1. Audit Committee reviewed and approved financial results.
  2. Managerial remuneration exceeded statutory limits, requiring shareholder approval.

Management Discussion & Analysis

Risk Control Measures

  1. Indemnity Agreement with Promoter Selling Shareholders covers claims exceeding Rs. 300 crores.
  2. Company initiated arbitration and legal actions to recover disputed amounts.
  3. Management confident of recovery for remediation costs and invoked bank guarantees.

Critical Risks

  1. Uncertainty in recovering remediation costs and wrongfully invoked bank guarantees.
  2. Ongoing legal disputes with customers regarding project delays and liquidated damages.
  3. Impact of new Labour Codes on employee benefit obligations.
  4. Managerial remuneration exceeding statutory limits.