WEBELSOLARNSE4 November 2025

Websol Energy System Limited has informed the Exchange about Investor Presentation

Websol Energy System Limited

Date: 4th November, 2025

To,

The Manager Listing,

National Stock Exchange of India Limited

Exchange Plaza,

Bandra Kurla Complex,

Bandra (E) Mumbai: 400051

Scrip Code- WEBELSOLAR

To,

The Manager Listing,

BSE Limited

Floor 25,

PJ Towers, Dalal Street,

Mumbai: 400 001

Scrip Code- 517498

WEBSOL ENERGY SYSTEM LIMITED: ISIN-INE855C01015

Sub: Investors Presentation

Dear Sir,

Enclosed herewith is an Investors Presentation on the Unaudited Financial Results for the quarter and half year ended 30th September, 2025

This is for your information and records.

For WEBSOL ENERGY SYSTEM LIMITED

Raju Sharma Company Secretary

Earnings Presentation Q2FY26

Websol Energy System Limited

BSE: 517498 NSE: WEBELSOLAR

Key Highlights – Q2FY26

KEY METRIC Key Metric

GROWTH Growth

Margins

CAPITAL BASE Capital Base (H1FY26) (H1FY26)

Highlights

Cash Conversion = Cash Flow from Operations / EBITDA

INR 168 Cr Revenue

17.2% YoY

67.3% Gross Margin

34.5% ROCE

INR 72 Cr EBITDA

15.4% YoY

43.0% EBITDA Margin

INR 46 Cr PAT

10.3% YoY

27.0% PAT Margin

33.9% ROE

75.2% Cash Conversion

Impact on Q2FY26 revenues due to ~8-day planned shutdown for electrical integration of the new 600 MW cell line, and festive-season logistics slowdown in West Bengal

Phase II commissioned — commenced production of additional 600 MW Mono-PERC cell line at Falta, West Bengal

2 Industry Overview 1

3 Business Update 2

4 Financial Performance 3

Global Solar Outlook

Solar to anchor 11 TW global renewable milestone by 2030

Solar’s Breakneck Growth: 70 Years to 1 TW, 2 Years to ~2 TW

Solar PV

Other RE

4.8

2.6

2.2

2024

46%

65%

11

3.9

7.1

2030

26% CAGR (CY20-CY30E)

7,000

714

849

1,053

1,419

1,865

CY20

CY21

CY22

CY23

CY24

CY30E

Solar enters an exponential growth phase, backbone of the global energy transition with capacity doubling in record time

Advanced technologies like Topcon, IBC and perovskites are driving higher efficiency and lower system costs

Solar is now the world’s cheapest power source with LCOE and module prices continuing to fall

Net Zero targets and policy support are anchoring solar at the heart of national decarbonization strategies

Solar-plus-storage and digital integration are enhancing reliability and grid flexibility worldwide

Massive investment and supply chain expansion are setting the stage for sustained global dominance

Source: IRENA, IEA, Global Status Report

India’s Solar Growth Trajectory

Domestic Installed Solar Capacity (GW)

Solar Yearly Installations (GW)

FY25 Cumulative Solar Installed

FY25 Total Installations by States (GW)

24

15

13

13

6

7

7

10

6

7 1 Y F

8 1 Y F

9 1 Y F

0 2 Y F

1 2 Y F

2 2 Y F

3 2 Y F

4 2 Y F

5 2 Y F

1

5 1 Y F

3

6 1 Y F

3

l

e v i t a u m u C 4 1 Y F

22

127

Hybrid Solar (GW), 2.9

Off-grid / KUSUM (GW), 4.7

PM Surya Ghar / Rooftop (GW), 17.0

FY 25 Total 106 GW

) 5 2 0 2 p e S

l l i t ( 6 2 Y F

) 5 2 0 2 p e S

Ground Mounted Solar (GW), 81.0

l l i t ( d e

l l

a t s n

i

l

a t o T

Ground mounted utility-scale projects dominate, driving double-digit annual growth

42× growth — solar capacity rose from 3 GW (FY14) to 127 GW (FY26, Sep 30)

Peak momentum in FY25–FY26, adding 46 GW in ~1.5 years

Source: MNRE data

0.1

0.2

1.4

2.1

0.6

28.3

3.4

0.3

0.2

18.5

5.1

0.2

0.3

1.3

0.6

10.7

9.7

4.8

5.4

10.2

Domestic Policy Boost

Policy

Description

Timeline

ALMM-II Enforcement for Domestic Solar Cells

MNRE mandates use of India-made solar cells

Implementation scheduled FY26

ALMM-III for Ingot–Wafer Manufacturing

New ALMM phase to cover ingot & wafer

Expected by June 2028

Anti-Dumping Duties on Chinese Imports

DGTR recommends up to 30% duty on imports of Chinese solar cells and modules

Issued in Sep 2025

GST Reduction (12% → 5%) on Solar Components

GST on cells, modules, and inverters reduced to 5%

Already in force

2019

ALMM Framework Announced

ALMM Timeline

2021

ALMM Enforced for Modules

2023

Temporary Suspension of ALMM

ALMM Boosts Domestic Capacity

Cells (ALMM List-II)

Modules (ALMM List-I)

109

65

38

2024

Re-implementation of ALMM Begins

2025

ALMM Expansion to Cells

2028

Proposed ALMM expansion to Wafers & Ingots

8

11

13

2021

2022

2023

2024

2025 (Aug)

Source: MNRE data

2 Industry Overview 1

3 Business Update 2

4 Financial Performance 3

Company Snapshot

Legacy

• Incorporated in 1990 — one of India’s earliest integrated solar manufacturers with a 30+ year operating track record

Scale

• 1.2 GW cell and 550 MW module capacity —

commissioned in record time

Technology

• State-of-the-art facility supported by

automated lines producing high-efficiency Mono-PERC cells and modules

Performance

• 90% cell capacity utilization with 23%+

average efficiency level

Growth Pipeline

• ~ ₹ 3,000 Cr greenfield integrated 4 GW cell

and module Topcon expansion

Phase II 600 MW Cell Line Commissioned

Phase II Commissioning 600 MW Mono-PERC solar cell line successfully commissioned on 27th Sep 2025

Self-Funded Expansion Project fully funded through internal accruals

Record Time Execution Phase II commissioned in less than 12 months

Performance Efficiency Achieved 23.6% maximum cell efficiency within first month of production

Project Timeline Summary

Construction Start

Production Start

Complete Ramp-Up (Est)

Oct 2024

Sep 2025

Dec 2025

Websol’s Expansion Blueprint

Solar Cell

Solar Module

Solar Cell and Module Capacity (MW)

~50%+ CAGR (CY24-CY28E)

3,200

2,550

5,200

4,550

600

550

CY24

Phase I Phase I

1200

550

CY25

Phase II Phase II

1200

1200

550

CY27E

Phase III Phase III:

550

CY28E

Phase IV Phase IV:

Focus on Capability Adopted Mono-PERC technology for cell & module

Capacity Upgrade Cell capacity doubled at Falta plant

Greenfield Expansion 2 GW integrated Topcon cell & module facility planned

Strategic Scale-Up Overall capacity to reach 5.2 GW (cell) & 4.5 GW (module)

2 Industry Overview 1

3 Business Update 2

4 Financial Performance 3

Q2FY26 Financial Performance

Revenue from Operations

EBITDA** and Margin

Profit after Tax and Margin

Rs. Cr

45.8%

45.4%

43.0%

47.3%

29.2%

30.4%

28.2%

27.7%

27.0%

43.7%

17.2%

15.4%

10.3%

219

173

168*

144

147

103

78

72

63

68

42

42

48

67

46

Q2FY25

Q3FY25

Q4FY25

Q1FY26

Q2FY26

Q2FY25

Q3FY25

Q4FY25

Q1FY26

Q2FY26

Q2FY25

Q3FY25

Q4FY25

Q1FY26

Q2FY26

* Q2FY26 Revenues were impacted by a one-time, temporary shutdown of the existing cell and module line for approximately eight days for electrical integration of the recently commissioned 600 MW cell line and additional impact of logistics slow down on account of festive season in West Bengal

**Excludes Other Income

H1FY26 Financial Performance

Revenue from Operations

EBITDA* and Margin

Profit after Tax and Margin

Rs. Cr

45.4%

28.9%

41.8%

25.4%

51.7%

64.8%

74.9%

387

176

255

107

114

65

H1FY25

H1FY26

H1FY25

H1FY26

H1FY25

H1FY26

*Excludes Other Income

Capital Efficiency

Cash Flow from Operations (Rs. Cr)

Debt/Equity Ratio

377.8%

46.3%

167

132

90

35

1.70

0.84

0.55

0.37

Strong Cash Flow generation of Rs. 132 Cr in H1FY26 to support expansion initiatives

Significant improvement in Debt/Equity to 0.37x in H1FY26 from 0.84x in H1FY25

FY24

FY25

H1FY25

H1FY26

FY24

FY25

H1FY25

H1FY26

Asset Turnover stood at 0.64x in H1FY26 vs 0.67x in H1FY25 inspite of 61% increase in average total assets

Asset Turnover Ratio

Interest Coverage Ratio

1.33

0.67

0.64

0.09

10.99

17.48

Interest Coverage Ratio improved to 17.48x in H1FY26 vs 8.66x in H1FY25 reflecting increase in profitability

8.66

(9.19)

Net Debt as on 30th September 2025 was Rs. 92.5 Cr

FY24

FY25

H1FY25

H1FY26

FY24

FY25

H1FY25

H1FY26

Asset Turnover = Total Revenue / Average Assets, Interest Coverage = EBIT / Interest

Profit and Loss Statement

Particulars

Revenue from Operations

Other Income

Total Income

Cost of Material Consumed

Changes in Inventories of Finished Goods and Work in Progress

Employee Benefits Expense

Other Expenses

EBITDA*

EBITDA Margin (%)

Finance Cost

Depreciation and Amortisation Expense

Profit Before Tax

PBT Margin (%)

Tax Expenses

Profit After Tax

PAT Margin (%)

*Excludes Other Income

Q2FY26

Q2FY25

Y-o-Y (%)

Q1FY26

Q-o-Q (%)

H1FY26

H1FY25

Y-o-Y (%)

Rs. Cr

168

3

172

63

(8)

7

34

72

144

0.3

144

46

3

4

29

63

43.0%

43.7%

5

11

60

6

9

49

17.2%

nm

19.2%

37.2%

nm

79.1%

19.7%

15.4%

(68) bps

(18.2)%

28.4%

23.1%

219

2

221

81

(19)

6

47

103

(23.1)%

50.5%

(22.4)%

(22.8)%

(59.1)%

12.5%

(27.3)%

(30.1)%

387

5

392

144

(27)

13

81

176

255

1

256

88

1

7

53

107

47.3%

(434) bps

45.4%

41.8%

4

11

91

15.6%

3.6%

(34.2)%

9

22

151

10

16

80

51.7%

nm

53.5%

64.5%

nm

77.0%

53.4%

64.8%

362 bps

(15.4)%

32.5%

87.4%

34.9%

33.8%

109 bps

41.2%

(627) bps

38.4%

31.5%

696 bps

14

46

7

42

nm

10.3%

24

67

(43.1)%

(31.1)%

37

114

16

65

nm

74.9%

27.0%

29.2%

(219) bps

30.4%

(340) bps

28.9%

25.4%

354 bps

Balance Sheet

Equity and Liabilities

Equity Share Capital

Other Equity

Total Equity

Financial Liabilities

Borrowings

Lease Liabilities

Provisions

Deferred Tax Liabilities (Net)

Total Non-Current Liabilities

Financial Liabilities

(i) Borrowings

(ii) Trade payables

(iii) Other Financial Liabilities

(iv) Lease Liabilities

Provisions

Other Current Liabilities

Current Tax Liabilities

Total Current Liabilities

Total Equity and Liabilities

H1FY26

FY25

Assets

H1FY26

Rs. Cr

42

349

391

101

11

3

43

159

45

64

18

2

8

10

12

159

709

42

236

278

123

1

2

24

151

29

32

3

0.3

8

13

-

86

514

Property, plant and equipment

Right of Use assets

Capital work-in-progress

Other Intangible assets

Financial Assets

(i) Investments

(ii) Other Financial Assets

Other Non-Current Assets

Total Non-Current Assets

Inventory

Financial Assets

(i) Investments

(ii) Trade Receivable

(iii) Cash and Cash Equivalents

(iv) Other Bank Balances

(vi) Other Financial Assets

Other Current Assets

Current tax assets (net)

Total Current Assets

Total Assets

468

13

8

1

-

12

3

504

93

16

16

4

34

1

42

-

205

709

Rs. Cr

FY25

283

1

17

1

5

3

40

350

34

-

5

48

39

0.4

36

2

164

514

Cash Flow Statement

Particulars

Cash Flow from Operating Activities

Profit before Tax

Adjustment for Non-Operating Items

Operating Profit before Working Capital Changes

Changes in Working Capital

Cash Generated from Operations

Less: Direct Taxes paid

Net Cash from Operating Activities

Cash Flow from Investing Activities

Cash Flow from Financing Activities

Net Cash Inflow/ (Outflow)

Cash and Cash Equivalents at the beginning of the period

Cash and Cash equivalents at the end of the period

H1FY26

H1FY25

Rs. Cr

151

26

177

(40)

137

(5)

132

(162)

(14)

(44)

48

4

80

27

107

(17)

90

(0.05)

90

(43)

(20)

28

1

29

Disclaimer

This presentation, provided by Websol Energy System Ltd., is intended for informational purposes only and is not an offer, invitation, or inducement to sell or issue Balance Sheet securities. It is not intended to be a prospectus under any jurisdiction's laws. The information contained herein includes forward-looking statements about the company's future prospects and profitability, identified by expressions such as "will," "aim," "may," and "anticipate.“ Forward-looking statements inherently involve risks, uncertainties and factors that may cause actual results to differ from those expressed or implied in such statements. These factors include, but are not limited to, fluctuations in earnings, managing growth, competition, economic conditions, talent retention, contract overruns, government policies, fiscal deficits, regulations and prevailing economic costs. The company does not guarantee the accuracy, fairness, completeness or correctness of the forward-looking statements, and no reliance should be placed on them. The company disclaims any obligation to publicly update or revise these forward-looking statements, unless required by law. Accessing this presentation implies an agreement to be bound by specified restrictions. No responsibility or liability is accepted for the accuracy or validity of the information by directors, promoters, employees, affiliates, advisors or representatives of Websol Energy System Ltd. The presentation is confidential and may not be copied or disseminated. Viewers are cautioned not to place undue reliance on forward-looking statements, and any actions taken based on such statements are at the viewer's own risk. This disclaimer is issued in compliance with applicable laws and regulations governing the provision of information and the communication of forward-looking statements by Websol Energy System Ltd.

Registered Office: 52/1, Shakespeare Sarani, Unimark Asian, 8th Floor, Kolkata- 700017 Ph.: 033-4009-2100

For Further Information Please Contact:

Amrit Daga

Simran Malhotra / Neha Dingria

Chief Financial Officer

Contact: +91 22 6169 5988

investors@websolenergy.com

websol@churchgatepartners.com

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