TRITURBINENSE26 October 2021

Triveni Turbine Limited has informed the Exchange about Investor Presentation

Triveni Turbine Limited

-1-- -

1'1" •• " TURBINES

8th Floor, Express Trade Towers, 15-16, Sector-16A, Noida - 201301, U.P.,

TRIVENI TURBINE LIMITED CORPORATE OFFICE India

T.: +91 1204308000

IF: +91 1204311010-11 www.triveniturbines.com

Date: October 26, 2021

By E-filing

BSE Ltd. PJ. Tower, Dalal Street, Fort, MUMBA[-400 001 e-mail- corp.relations@bseindia.com Thru : BSE Listing Centre

National Stock Exchange of India Ltd., Exchange Plaza, Bandra-Kurla Complex, MUMBAI-400 051 e-mail cmlist@nse.co.in Thru: NEAPS

STOCK CODE: 533655

STOCK CODE: TRITURBINE

Dear Sir/ Madam,

Subject: Investor's brief for Second Quarter and half year ended on September 30,2021

We send herewith a copy of Investors' brief on the performance of the Company for the Second Quarter and half year ended on September 30,2021 for your information. The same has also been placed on the web site of the Company i.e. www.triveniturbines.com

Thanking you,

Yours faithfully,

For Triveni Turbine Ltd.

Rajiv Sawhney Company Secretary

Ene!: As above

Rcgd Office: A-44, Hosiery Complex, Phase-II Extn .. Noida - 201 305 (U.P.)

CIN : L29110UP1995PLC041834

Registered office: A-44, Hosiery Complex, Phase-II, NOIDA 201 305, Uttar Pradesh Corporate office: Express Trade Towers, 8th floor, Plot No.- 15-16, Sector 16A, Noida 201301 Manufacturing Facility: 12A, Peenya Industrial Area, Peenya, Bengaluru 560 058

CIN : L29110UP1995PLC041834

For immediate release

Key Highlights*:

➢ Amicable resolution with General Electric and Baker Hughes pertaining to Triveni Energy

Solutions Limited (TESL) (formerly GETL) including full acquisition for a net settlement of

₹2 billion

➢ Revenue from Operations for H1 FY 22 at ₹ 3.91 billion, an increase of 11.4%

y-o-y

➢ EBITDA for H1 FY 22 at ₹ 891 million with a margin of 22.8%

➢ PAT for H1 FY 22 at ₹2.02 billion, an increase of 290.5% y-o-y

➢ Record order booking of ₹ 3.07 billion for the quarter – highest in last 4 years ➢ Record outstanding carry forward order book as on 30th September 2021 – ₹ 8.28 billion

➢ Investments including Cash at ₹ 7.27 billion, up ₹2.96 billion q-o-q

➢ The Board of Directors has approved payment of interim dividend @ 40%

(i.e. ` 0.40 per equity share of ` 1 each) and a special dividend @ 60% (i.e ` 0.60 per equity

share of ` 1 each) for the financial year ending March 31, 2022.

* For Q2/H1 FY 22 consolidated results include the impact of business combination of Triveni Energy Solutions Limited (TESL)

(Formerly known as GE Triveni Limited, and a joint venture earlier) as a wholly-owned subsidiary from 6 September 2021

i.e. date of acquisition of TESL

NOIDA, October 26, 2021: Triveni Turbine Limited (TTL), a focused and

growing corporation having core competency in the area of steam turbines

manufacturing up to 100 MW and also a market leader in steam turbines up to 30 MW,

today announced the performance for the second quarter and half year ended 30th

September, 2021 (Q2/H1 FY 22).

The Company has prepared the Financial Results for the second quarter and half year

ended September 30, 2021 based on the Indian Accounting Standards (Ind AS) and has

been publishing and analyzing results on a consolidated basis. The consolidated result

includes the three 100% subsidiaries of TTL, based on the Ind AS, for the entire period,

however in case of Triveni Energy Solutions Limited) (TESL) (formerly known as GE

Triveni Limited), only the share of profits were considered in the consolidated net profit

up to 6th September 2021, until which TESL was a joint venture and thereafter

becoming a wholly owned subsidiary of the Company, TESL has been consolidated on a

line-by-line basis in the consolidated results.

1

PERFORMANCE OVERVIEW (Consolidated):

Apr 2021 – Sep 2021 v/s Apr 2020 - Sep 2020

(H1 FY 22 v/s H1 FY 21)

• Net Income from Operations at ₹ 3.91 billion in H1 FY 22 as against ₹ 3.51 billion

in H1 FY 21, an increase of 11.4%.

• EBITDA of ₹ 891 million in in H1 FY 22 as against ₹ 977 million in H1 FY 21, a

decline of 8.8%

• Profit before Tax (PBT) before exceptional items at ₹ 787 million in H1 FY 22 as

against ₹ 869 million in H1 FY 21, a decline of 9.4%

• One-time exceptional net income of ₹ 1.98 billion on account of settlement

agreement pertaining to Triveni Energy Solutions Limited (TESL) (Formerly known

as GE Triveni Limited)

• Profit after tax (PAT) at ₹ 2.02 billion in H1 FY 22 as against ₹ 516 million in H1

FY 21, an increase of 290.5%

• EPS for H1 FY 22 at ₹ 6.23 per share

Jul 2021 – Sep 2021 v/s Jul 2020 - Sep 2020

(Q2 FY 22 v/s Q2 FY 21)

• Net Income from Operations at ₹ 2.07 billion in Q2 FY 22 as against ₹ 1.85 billion

in Q2 FY 21, an increase of 11.4%.

• EBITDA of ₹ 477 million in in Q2 FY 22 as against ₹ 543 million in Q2 FY 21, a decline

of

12.1%

• Profit before Tax (PBT) at ₹ 426 million in Q2 FY 22, a decline of 13.1% over Q2

FY 21

• One-time exceptional net income of ₹ 1.98 billion on account of settlement

agreement pertaining to Triveni Energy Solutions Limited (TESL) (Formerly known

as GE Triveni Limited)

• Profit after tax (PAT) at ₹ 1.74 billion in Q2 FY 22 as against ₹ 244 million in Q2

FY 21, an increase of 612.3%

• EPS for Q2 FY 22 at ₹ 5.37 per share

Commenting on the Company’s financial performance and recent developments, Mr.

Dhruv M. Sawhney, Chairman and Managing Director, Triveni Turbine Limited, said:

“COVID-19 continues to impact global economies, however the disruption appears

to be normalizing as the pandemic is expected to turn into an endemic. For Triveni

Turbines, we are witnessing strong momentum in the domestic market, after a

2

sluggish FY 21, however international markets where the Company operates, are

recovering at a slower pace. This is evident in our order booking where, as

communicated earlier, we were able to achieve domestic order booking of ₹ 4.25

billion, in H1 FY 22, an increase of 86% YoY, which is almost equal to FY 21 order

booking. We expect that with progressively relaxing travel restrictions, business

activity in the international regions will also gather pace. As a Company, we are also

seeing an increase in travel of our sales teams in both product and aftermarket

division, which we expect to yield good results in the coming quarters.

A significant development for Triveni Turbines in this quarter was, the execution of

a settlement agreement on 6th September, 2021 with respect of affairs of the Joint

Venture Company - GE Triveni Ltd (GETL), with the JV Partners, D.I. Netherlands

B.V. (DI) and Baker Hughes and its affiliates (BH Parties). Given the multiple

disputes for over two years amongst JV Partners, the parties agreed to terminate

the Joint Venture Agreement and fully and finally settle and resolve the disputes. As

part of the settlement agreement, TTL has acquired the entire shareholding held by

DI in the equity share capital of GETL for a consideration of ~ ₹ 8 crore and thus

GETL has become a wholly owned subsidiary of the TTL and is no longer a joint

venture with any BH Parties or GE Parties. The name of the company has been

changed from GE TRIVENI LIMITED to TRIVENI ENERGY SOLUTIONS LIMITED

(TESL) with effect from 21st October, 2021. TTL has received a Settlement

consideration of ₹ 208 crore of which ₹ 190 crore was received during the quarter

and ₹ 18 crore was received subsequently. The parties will now be free to compete

with each other and accordingly, TTL will now approach the market segment

independently in all respects.

We are pleased with the resolution with respect to TESL (formerly GETL). Apart from

the settlement consideration, reserves and surplus have increased by ₹ 27 crore (net

of consideration ₹ 8 crore) due to higher asset value than the purchase consideration

for shares. On the operating side as well, we remain excited about the prospects of

the above 30-100 MW segment as it enhances the addressable market considerably

and we aim to establish our strong credentials in this segment globally as well, akin

to the sub-30 MW segment, where we are amongst the market leaders. We are

pleased to report that we have already received the first order in this segment during

the quarter.

Q2 FY 22 revenues were impacted by delays as some orders were in transit and

could not be recognized during the quarter. EBITDA and EBITDA margins were also

impacted by higher domestic contribution along with higher material costs.

3

Part of the increase in material costs was due to inclusion of TESL (formerly GETL)

due to fair valuation of inventory and part was due to increase in input costs. The

Company is proactively working towards managing costs.

Investments including cash were ₹ 7.27 billion as at end of Q2 FY 22 up ₹ 2.96

billion q-o-q, driven by final settlement, higher customer advances, other operating

cash flow.

We believe the Company is well positioned for the rest of the year and beyond, with

a strong enquiry pipeline, positive traction in newer product segments such as API

coupled with readiness to operate on a hybrid working model that includes virtual

connect with stakeholders especially customers, as well as travel where possible.

Both products and aftermarket segment are looking up in the recent quarters. On

the R&D side, the focus remains to improve our product portfolio especially in the

newer API segment. The Company will also move forward in enhancing its market

position in the above 30-100 MW segment in the coming years.”

- ENDS -

Attached: Details to the Announcement and Results Table

About Triveni Turbine Limited

Triveni Turbines is the largest manufacturer of industrial steam turbines in >5 to 30 MW range

globally. The Company designs and manufactures steam turbines up to 100 MW, and delivers

robust, reliable and efficient end-to-end solutions.

Triveni Turbines manufactures steam turbines at its world-class manufacturing facilities in

Bengaluru, India and assists its customers with their aftermarket requirement through its global

servicing offices. With installations of 5000 steam turbines across over 20 industries, Triveni

Turbines is present in over 70 countries around the world. Triveni Turbine Limited offers steam

turbine solutions for Industrial Captive and Renewable Power. It was demerged from its parent

Company, Triveni Engineering and Industries Limited which holds 21.85% equity capital of TTL,

in 2010 to emerge as a pure-play turbine manufacturer.

The Company provides renewable power solutions specifically for Biomass, Independent Power

Producers, Sugar & Process Co-generation, Waste-to-Energy and District Heating. Its steam

turbines are used in diverse industries, ranging from Sugar, Steel, Textiles, Chemical, Pulp &

Paper, Petrochemicals, Fertilisers, Solvent Extraction, Metals, Palm Oil to Food Processing and

more. Apart from manufacturing, the Company also provides a wide range of aftermarket

services to its own fleet of turbines as well as turbines of other makes supported by its team of

highly experienced and qualified service engineers that operate through a network of service

centers.

4

Triveni Turbines market leadership has been built on a foundation of strong and continuously

evolving research, development and engineering capabilities. The customer centric approach to

R&D, along with a keen focus on delivered product and life-cycle cost has allowed Triveni

Turbines to set benchmarks for efficiency, robustness and up-time of the turbine. A strong

internal team, strengthened by collaborative associations with globally leading design and

research institutions, has placed Triveni at the forefront of a technically challenging field

dominated by large multi-nationals.

For

further

information on

the Company,

its products and services please visit

www.triveniturbines.com

Surabhi Chandna Triveni Turbine Limited Ph: +91 120 4308000 Fax: +91 120 4311010, 4311011 E-mail: ir@triveniturbines.com

Gavin Desa / Rishab Brar CDR India Ph: +91 22 6645 1237 / 6645 1235 Fax: +91 22 6645 1213 E-mail: gavin@cdr-india.com /

rishab@cdr-india.com

Note: Certain statements in this document may be forward-looking statements. Such forward-looking statements are subject to certain risks and uncertainties like government actions, local political or economic developments, technological risks, and many other factors that could cause our actual results to differ materially from those contemplated by the relevant forward looking statements. Triveni Turbine Limited will not be in any way responsible for any action taken based on such statements and undertakes no obligation to publicly update these forward-looking statements to reflect subsequent events or circumstances.

5

Q2/H1 FY 22: PERFORMANCE REVIEW

TTL is the market leader in steam turbines up to 30 MW. It has maintained its dominance

consistently over the years and is the largest manufacturer worldwide in high and low-

pressure turbines in this range. The Company’s ability to provide high-tech precision

engineered-to-order solutions has made it one of the most trusted names within the sector.

The consolidated result of the Company includes the results of fully owned subsidiary, Triveni

Turbines (Europe) Pvt. Limited (TTE) based in UK with a 100% step down subsidiary called

Triveni Turbines DMCC (TTD), located in Dubai with a 100% step down subsidiary called

Triveni Turbines Africa (Pty) Ltd in South Africa. For Triveni Energy Solutions Limited

(formerly known as GE Triveni Limited), only the share of profits were considered in the

consolidated net profit until 6th September 2021, until which TESL was a joint venture and

thereafter becoming a wholly owned subsidiary of the Company, TESL has been consolidated

on a line-by-line basis in the consolidated results.

Performance Summary (Consolidated)

(All figures in ₹ million, unless otherwise mentioned)

Q2 FY 22 Q2 FY 21 % Change H1 FY 22 H1 FY 21 % Change

Revenue from Operations

2,065

1,853

11.4%

3,905

3,505

477

543

(12.1%)

891

977

23.1%

29.3%

22.8%

27.9%

11.4%

(8.8%)

EBITDA

EBITDA Margin

Depreciation & Amortisation

PBIT

PBIT Margin

Finance Cost

PBT

PBT Margin

Exceptional Items

PBT after Exceptional Items and share of JV income

Consolidated PAT

51

52

100

102

427

492

(13.2%)

790

874

(9.7%)

20.7%

26.5%

20.2%

24.9%

1

2

(50.0%)

4

5

(20.0%)

426

490

(13.1%)

787

869

(9.4%)

20.6%

26.4%

20.1%

24.8%

1,982

(185)

1,982

(185)

2,361

317

644.8%

2,726

682

1,738

244

612.3%

2,015

516

299.7%

290.5%

Consolidated PAT Margin

84.2%

13.2%

51.6%

14.7%

EPS (₹/share)

5.37

0.75

6.23

1.60

• Triveni Energy Solutions Limited (formerly known as GE Triveni Limited) became a wholly-

owned subsidiary w.e.f. 6th September 2021

• During the quarter, revenue for the Company grew 11.4% YoY to ₹ 2.07 billion driven by

domestic sales which grew 58% YoY to ₹ 1.40 billion, while the export turnover declined

31%.

• The mix of domestic and export sales was 68:32 in Q2 FY 22 as compared to 48:52 in

Q2 FY 21.

• EBITDA was lower by 12.1% YoY at ₹ 477 million. EBITDA margins which declined by

~620 bps YoY to 23.1%. Profit after tax grew 612.3% YoY to ₹1.74 billion. The decline

in EBITDA margin is largely attributable to higher domestic contribution and higher

material costs owing to inclusion of TESL where the material costs as % of sales were

higher due to fair valuation of inventory.

• Total consolidated outstanding order book stood at ₹ 8.28 billion as on September 30,

2021 which is higher by 14% when compared to previous quarter and 24% higher than

the previous year.

• The Company achieved a total order booking of ₹ 3.07 billion in Q2 FY 22, which is the

highest in the last four years, as against ₹ 1.77 billion during Q2 FY 21, an increase of

74%. Both domestic and exports order booking contributed to this growth.

In Q2 FY 22, the domestic market under 30 MW be is estimated to have increased by

98% YoY while the international market was largely flat YoY, in MW terms.

• The domestic order booking during the quarter was ₹ 2.25 billion, higher by 81% as

compared to last year. The domestic outstanding order book stood at ₹ 5.85 billion, up

27% as on September 30, 2021 as compared to ₹ 4.59 billion in the corresponding period

of previous year.

• The export order booking during the quarter was ₹ 817 million, higher by 56% as

compared to last year. Most of the order booking was through virtual interactions.

However, export sales still continue to be impacted by COVID-19, and declined by 31%

as compared to last year, to ₹ 668 million during the quarter. The export outstanding

order book stood at ₹ 2.44 billion, up 16% as on September 30, 2021 as compared to ₹

2.10 billion in the corresponding period of previous year.

• On the Product side, order booking improved significantly to ₹ 2.32 billion, which was

higher by 120% when compared with the corresponding period of previous year. The

product segment turnover was ₹ 1.51 billion during the quarter, an increase of 9% over

previous year.

• Aftermarket segment registered order booking of ₹ 753 million, which was higher by 6%

when compared with the corresponding period of previous year. Domestic interactions

have increased as travel within the country is returning to normal and international

activity has gained pace as well.

• The aftermarket turnover was ₹ 559 million, a growth of 19% over previous year driven

by all three sub-segments of refurbishment, services and spares. Aftermarket contributed

to 27% of the total turnover in Q2 FY 22, up from 25% in the previous year.

• Enquiry generation during Q2 FY 22 remains strong in domestic and international market

on a year-on-year basis. This we believe, is likely to support order booking in the coming

quarters.

• During Q2 FY 22, the enquiry generation in the domestic market grew by 39.6% as

compared to corresponding period last year. These have been driven by steel, sugar and

process co-generation including distillery and cement.

• During Q2 FY 22, the enquiry generation in the international segment grew by 66% as

compared to corresponding period of last year. These were dominated by Biomass,

Waste-to-energy (WtE) and other renewable IPP as well as process co-generation.

Summary of Consolidated Order book

(All figures in ₹ million, unless otherwise mentioned)

Particulars Opening Order Book Domestic Exports TOTAL Mix of Exports Product After market Total Mix of After market Order booking Domestic Exports TOTAL Mix of Exports Product After market Total Mix of After market Sales Domestic Exports TOTAL Mix of Exports Product After market Total Mix of After market Closing Order book Domestic Exports TOTAL Mix of Exports Product After market Total Mix of After market

Consolidated

Q2 FY 21 4,233 2,544 6,777 38% 5,570 1,207 6,777 18%

Q2 FY 22 % Var 18% -10% 7%

4,994 2,286 7,280

31%

5,894 1,386 7,280

6% 15% 7%

19%

81% 56% 74%

1,243 2,252 523 817 1,766 3,069 30% 1,053 713 753 1,766 3,069 40%

2,316 120% 6% 74%

27%

25%

885 1,397 969 668 2,065 1,853 52% 1,384 1,506 469 559 1,853 2,065 25%

32%

27%

58% -31% 11%

9% 19% 11%

4,591 2,098 6,689 31% 5,239 1,450 6,689 22%

5,849 2,435 8,284

29%

6,704 1,580 8,284

27% 16% 24%

28% 9% 24%

19%

Outlook

The Indian economy is expected to grow by 9.5% in FY 22, after a sharp contraction in GDP

of ~7.3% in FY 21, due to the impact of COVID-19. Following the abatement of the pandemic,

various industries including manufacturing are looking to step up capital expenditure

investment plans as these were deferred in the last 15-18 months. These are likely to be

further aided by favourable Government reforms and policies such as PLI (production linked

incentive), accommodative monetary policy, under the broader move to Ātmanirbhar Bharat,

a self-reliant nation.

So far in H1 FY 22, we have witnessed heightened investment activity in many end-user

industries such as sugar, distilleries, food processing, steel, cement etc. and with the threat

of COVID-19 subsiding across the country and with vaccination reaching the milestone one

billion mark, we believe we will witness improved growth trends in the quarters to come.

While the international market in still in the red in terms of growth on a year-on-year basis,

COVID-19 related restrictions are reducing worldwide and thus the Company has resumed

travel. We believe increased face-to-face interaction along with a strong enquiry pipeline, we

can look to improve the export especially from product perspective.

The Company continues to focus on cost control with the backdrop of increases in commodity

prices which could put pressure on the margins.

On the technology side, the Company continues to develop cost-competitive and increasingly

efficient models, with enhanced profiles and steam path to meet the global requirements.

These include drive turbines for the petrochemical industry (API) market and turbines

validated according to API standards. Our R&D also continues to be focused on alternative

energy technologies, such as CO2 based cooling solutions and Supercritical CO2 power

blocks, as compact footprint solutions for the energy market. These initiatives include SCO2

micro size Turbo machinery development for shipping and a test loop setup in association

with a leading scientific institution in India.

With aggressive value engineering, cost-effective product development and efficiency

improvement, the Company is well positioned to maintain its market leadership position.

Note: Certain statements in this document may be forward-looking statements. Such forward-looking statements are subject to

certain risks and uncertainties like government actions, local political or economic developments, technological risks, and many

other factors that could cause our actual results to differ materially from those contemplated by the relevant forward-looking

statements. Triveni Turbine Limited will not be in any way responsible for any action taken based on such statements and undertakes no obligation to publicly update these forward-looking statements to reflect subsequent events or circumstance.

TRlVENI TURBINE LIMITED Regd. Office: A-44, Hosiery Complex, Phase II Extension, Naida, \,J.P.· 201305 Corp. Office: 8th Floor, Express Trade Towers, 15-16, Sector-loA, Noida, U.P - 201301 CIN : L29tlDUP19951'LC041834

Statement of standalone unaudited financial results for quarter and six months ended September 30, 2021

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S"ptern~r .10.2021

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Septembu 30,lDW \1rt.1udllo:d

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10,J&.;

(3(m 2,261 U 499 2,7f>1l 15,60)

3,m 18,390 22,663

7,'n4 2,126 2,165 21 -495 aszs 15,.l5&

3,411

3,411

9.943 ()..I.W) 1,940 21 516 3,201 B.lIn

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15,613 1,~99 3,970 51 1,023 :;iIO) 17.561

--'---'~

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13,315

P"&Sl) 11,963

8,234 (U5l) 6,382

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(ii) Income tax relating to items tholt will be rvclassified to rrofil or loss

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,

(al Basic (in \') (I.) Diluted (in~)

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5.14 5.14

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0,65 0.65

5.92 5,92

1.46 '1.46

2.74 2.7,.

TRIVENI TURBIN"E LIMlTED

Statement of standalone assets and liabilities

[---- .. -.- ..... -.-.-

P;u1iculus

:ASSETS

I Non-c:unent OlS$ets

If'roperty, plant aod equipment [Capital work-in-progress

i Intangible assets

Intangible assets under development Investments in subsidiaries and joint venture ( refer note 3) Financial assets L Trade M:l:'ivdbles

Ii. Other financial assets Other non-current assets i Income tax assets (net) ITot.11 non-current ;assets

i Icurren' &8sets

l Altat

Unaudited

I

September 30, 2021

I

23,758j 211 385 [

1.7:1

(nnlakh~

As at March 31, 20n

Auditecl

24,374

395 95

9:

42 i 374 i

44 374

,._..,--_ ... _ .... - -26-=,455~ti- ------2-=-'6,::..:..35--'="6i

I InventOrie,

Financial assets i Investments ii. Trade receivable iii. Cash and cash equivalents iv, Bank balance, other than cash and cash equivalents v. Loans vi. Other find.l1dal assets Other current assets Total current usels TOTAL ASSETS

__________ I

~

13,n4

43,948 9,661 1,816 19,153

2.254 ~2J~~.~ 92.~

15,919

26,793 7,636 1.291 7,299

719

~3~.ro~3 62.~

~~!?·f__-----8-9-'-,1.-O~.

EQUITY AND LlA81LlTIES

EQUITY Equity 'hare capital Other equity Tow equity

LIABIUTlES Non-cun-ent liabilltie1l Financialliabilil.ie, i. Borrowing' ii Lease liabilitit'9 Provisions Deferred tax liabilities (net) Total non-current liabilities

ClI.n'I!nt Ii;abilitles Fillancialliabilities i, Borrowings u_ l r- ~I~t· h£,htlith~. iii Trade payebles

a) Total oU16tanding dues of micro enterprises and small ~nierprist!S b) Total outstanding dues of creditors other than micro enterprises and smlllll?olt'rprises iv, Other fina.ru:ialliabiliti •.• s Other current liabilities Provisions Income tax liabilities (ner) Total cUllen! Hilbilities Tol.11liabilities !_OTALEQUi:n' t,\ND i.rA81~_I!!~ __

I

3,233 71..334 7~~_7+_---_----:-'5~9~~~--i

3,233 56.010

I l ..•• ! 180 i 3691 342! 8911

203 298 509 1,010 --_. -·~-··-·--t~···--_;;;.;.;;.;;~

!

1,120

6.806!

96 45

1.118

6,212

6,459 24,569 1.054 3,800 I

2.1% 17,335 1,273 578. c--------~71--·-·----·28.853 29,86.,

44.828!

TRIVENI TURBINE LIMITED

Statement uf standalone

cash flows

Particulars

(~in lakhs)

Six month ended

September 30, 2OZ\

September 3D, 2021)

(Unaudited)

(Unaudited)

Cash flows from cperaring activities Prolit before tax Adjustrnvnts (or

Depreciation Jl\tJ amortisation expenses Loss on Sdlt'/wrill' of( of property. plant and equipment :\1'1 profit on sdl~/rt'J~mption of current investments Nt'l fdir value go\ins on current iuvestments Interest incorn e Provision fnr doubtful advances Amount written of( 01 non Iinancial assets Allowoncv (or nun ulu\'ing inV\.~l1lutic.·s loss on li1l<l111:i.1I llllp,1irllll.'llt

,\5scls (induJil1&

reversals of impairment losses)

Finance costs Unn'dlist·d (on-ign exchange (y,.\ins)! lossvs Crvdit balances written heck ~·IMk"IO-II1Mk('t

(gajl\s)/loSst'S 011 deriv .• ti\·~s

:

Working '""pil •• 1 •• djustments Ch"flg(' in inventories CltiUll;'! in Iran!' receivables Chdl\gl' in otlu- (i1\,md.11 assets Change in onu-r assets Chang •• in trade p"y.luh.'s Ch.lllgt! ill other findl1ci"llidi>ilitit"s Change ill other Ii"hililil's Ch •• ng4! in provisions

Cult flows from invuling ~ctivitie5 Pun:hdst' ef property, plant dnd equipment Net incr~dSl' ill current investment Purchase oC t'tluily sheres in subsidi.l1:')' lnvestrn •• nt in deposits with linancial institutions lnvestrnent Interest received Net cuh outflow from investing activities

in bank dt'posits

Cult Clow5 (rom financing activities

Rl'p'I}'llwnt of long terin borrowings P~ylllt'l\t of prindp.11 pori ion o( lease Ii.tl>ilitil's Interest pdid on INS,' liahilitil'5 Interest paid Dividend paid to Company's shareholders

~('t {uet.:T\"'<lSr.)j in •.. ·N!'ds\.' in (',,~h ,\nti " .• ~~h t:tf.luhI4h.\f\L~ C,isn and cash equivalents at th •• beginning of the year Cuh <lnd cash equivalents .>1 tht end of the year

Reconcili.ttion of Ii •• bilitie~ .>rising from C1nandng activities:

26,074

994 22 (268) (452) (283) 18

1,032

39 35 (65) (114) 104

1,162 (1,987) (5,2.54) 625

698 477 7,']36 (1-17)

29,946

(3,900)

26.046

(403) (15,216) (800) (1,200) (7,976) 1M (~,4$l)

(11) (22) (12) (24) (1)

170)

525 1,291

1,816

6,3lI2

1,023

(.'05) (311) (93) 7& :W U5 -11 51 ('*5)

(2621

1,]18 4.007 (80)

863 1.673 1,156 1,644 (290)

16.923 (I.DUl lS,793

(547) (17,061)

(6()(l)

91

(18.117)

(W) (16) (B) (38) (l)

(881

(:t.rI1)

5.015 2.613

Balance as at April I, 2U2(} CdSh flows Finane" costs aecrlJ,11s

Dlvidptl distributions Bal~ncl!'" ott September 30,2020 Balance u <It A.prill. 2021 C'\~h flows Fill.Ill,t' costs accruals DiviJ •• J distributions Balance as at September 30,2021

Least li.1bilitics

Non-current borrowings (including CWTen! maturities)

Interest payable on borrowing'

Dividend p •• id to Company's s"~boldel"5

288

(39) 13

262 248 (~)

12

225

117

flO)

107 ss (12)

84

1

(38)

38

1

(23) 23

13

(1)

12

11

(1)

3.880

3.889

Notes to the standalone unaudited financial results for the quarter and six months ended September 30,2021

The Company primarily operates in a single reportable segment - Power Generating Equipment and Solutions.

TRIVENI TURBINE LIMITED

2. Exceptional

items consist of the follnwing Income /(Expen.~cs)

Particulars

[

September 30,20Zl Unaudited

Settlement consideration (refer note 3 ) Associated expenses towards settlement (refer note 3) Voluntary Rctirvrneut Scheme expenses (p~ier note 6)

Tofal

20,800

(1,910) - 18,890

Quarter ended

Six months ended

Year ended

(~in lakhs)

June 30, 2021 Unaudited

- .. - -

September 30,2020 Unaudited

(1,852) (1,852)

September 30,2021

30,2020

September Much 31,

20,800

Unaudited Unaudited ., . (1,852)

(1,9HI) - 18,890

n,852)

2021 Audited -' . (Ub-"2) (1,852)

3. There WNC multiple disputes,

litigations and arbitration over past two yt!ars between the Company and General Electric Company ami its affiliates including Dr Netherlands BV, its joint venture partner in the joint venture company, Trivcni Energy Solutions Limited (l'ESL) (Formerly known as GE Triveui Limited). udng the _ummt quarter, a St'ltiemet'lt Agreement has been executed on September 6, 2021 between the aforesaid parties to (ully and finally settle aud resolve .111 such disputes. and arbitrations pl!.l\d.ing before various legal forums. Parties have initiated whhdrawal of all Pt'IH.lint hl;i!~,ttillrl5..111d received .'ppr 'VIII/in process of gl'tting approval for such withdrawal frum respective legal form.

Iitig.l.tkms

Pursuant to such agreement, the Joint Venture Agreement dated April 15, 2010, and other Ancillary Agreements entered into by the Company with GE/Affiliatl! of GE has been terminated and entire equity stake of 01 Netherlands BV, in TESL has been purchased by the Company at ~ 800 lakhs and resultantly. TESL has become a wholly owned subsidiary of the Company with effect from September 6, 2021.

Further, Dl Netherlands Limited has agreed to pay a settlement consideration of ~ 20,800 lakhs to the Company out of which the Company h.1S received the initial settlement consideration of t 19,000 lakhs Juring the quarter and balance {1,800 lakhs has been received subsequently. The net of associated expenses aggregating to ~ 1910 lakhs towards settlement such as legal and professional charges of settlement consideration. ~ 947 lakhs and provision for obsolete/ non-usable inventories of ~ 963 lakhs , has been recognised in the statement of profit and loss during the quarter and presented as an exceptional item.

-l. The Board of Directors has approved payment of interim dividend @ 40 % (i.e. ~ 0.40 per equity share of ~ 1 each) and a special dividend @ 60%

(1.e. f 0.60 per equity share of t 1 each) tOT the financial year ending March 31, 2022.

5. lot! Company h<H1 Ih~d.HCd fUhl[ dividend @ 12tl' (Le, ~ 1.20 pt!f ,"quity share 1lf '( 1 each) ilggrugating to t 3,880 lakhs, for the year ended ~.IMdl 31, 20:U. which lhll> l cen ,1 PPI'OVCJ in the annu •. 1 gt.:ncr..il meeting o( the Company held on. September 15, 2021. During the quarter, the C<lllll'.my h,,~ depositud d l\,jJcnJ in ,1 sched uled bank within the prescribed rime.

6. During the year ended March 31, 2021, the Company had implemented a Voluntary Retirement Scheme (VRS) fur Workmen and total

expenditure of ~ 1,852.1akhs for VRS had been I'ccogni. •• ed in the Statement of Profit and Loss and presented as an Exceptional Item.

7. The above unaudited standalone fin"lI1dill

results of the Company (1.)r tiN quarter and six months ended September 30, 2021 have: been reviewed and recommended for adoption l,y the Audit Committee and approved by the Board (I' Directors oi the Company at their respective meeting held on October 26, 2021. The Statutory Auditors have carried out Hlnited review )f the above (i!\.lnebl results.

8. Previous pcriQd/Y'~flr figures have bee n rc-groupt!dl r •.• classified wherever necc5Sd.ry, to match current period classification

Place: Ntlid,l (U P-l DJte : October 26, 2021

For Triveui Turbine Limited

Dhruv M. Sa w hney Chairman & Managing Director

TRlVENI TURBINE LIMITED Regd. Office: AM, Hosiery Complex. Phase II Extension, Noida, U.P. - 201305

Corp. Office:

8th Floor, Express Trade Towers. 15-16, Sector-16A, Noida, U.P - 201301

ON: L2'311tH)M995PLC0418)4

Statement of consolidated unaudited financial results for the quarter and six months ended September 30, 2021

Quuterpnd~

Six Monlhs end~d

'reu I!OOcd

(t in lALhs. ~u:<,,,1 per share <.I.t.)

Particulars

September 30.2021 tJ •••• 'Udi.l~

June 30. 2021

30.2020 U""adil.m· U •.••. III1.IIl"4

Sepl~mber Seplembllr September Much.n.

3O.lOZ1 1)""lIdil~

.lO,2020 .lhu.u.diIN.

lU21 Audil.d

(.l) Cost of 111.,"'·ri.,ls consumed (h) Ch.!ngl's ill invrntones of finish,.J ~ll(lJS dnl! work-in-progress

(rl'ft'r note 2)

----------I---::.:

I. Revenue [rom opt'r.ttions (rl'f"r not" 2) .!. Other income

Told income 3. Expenses

"

(<.I) Fmance costs leI Depreciation <lod amortlsation vxpens ••

1 j (el Employee Ix'ncfils "'I"'n~<' l I I ......(!lOlh~r (!Xp"nR~

~~t~lexp£Me_s

.

.

_

I '4. Prolil (rom conlinuing op(f;ations before share of proCiI/ (loss) from a joint venture, exceptional items and tilX 5. Share oi pro(it/(Ioss) 01' joint venture [refer II0tt! 5 (ill 6. Profit {rom conti.nuing opeUlions before exceptional items and til)( 7. Eltceptiondl ill'lnS (rl'fl'r note J) 18. Profit (rom continuing ""uations before In 9. T"" expense:

. Current tax

20.646 782 2!~

8,070 I

3,.406 2.~71 H 505 2.707 17,173

4.255

(~63) 3,792 19,8t9 2J,611

6,779

.. --~

I_----::!.

6,2J5 17.316

18,406 _?55 18,%1

7.915 2.077 2.351 21 .t98 2,487 15..349

3,012

39

3.651

3,651

881 (5) 1176

2.TlS

18.5J2 ~7J 19,009

10.013 (1,430) 2,090 21 517 2,903 14.114

4.895

128 5,023 (Ul52) 3.171

1.006 1274} 732 2..43'1

39,052 35.049 945 1_,J37 40.389 ~?94.

15,9115 5.~S3 U22 35 1,003 5,194 32.522

7,861

(424) 7,443 19.1119 27,262

7,660 (549) z.m 20,151.

15.699 1,525 ~,2(H 51 1,024 V39 27.J02

8.692

(18)

11.674 (1,852) U22

_

1,960 .. ·l~02) US8 5164

70,258 l.91() 72.168_

3;.lfH (201) 8,695 114 1,021 11.179 S?~6l2

14,536

525 15,1)61 (1.852) 13,20')

3,J.41 (37tH 2,963 10..2.46

Profit (or th·;:.:f!:=...p

.. ~-r-i:-o-:dc-;s-Itr-:i::-b-ul-a.,...b:-,t!-IO-:---------------

10.246 f"-__:::..:::::.::._!--::!.:....:..::....+---_..:;;;:;:.:+--=:::!!::=..:...I--_::::.~'-I_--~:!:!..j

20.151

17.376

5.164

2..439

2,Tl5

- Owners of th e parent

17.37~ I, ..

2,775

2.439

20,151

5,16-1

10,246

..... --"--,-1------1-----+-----+------+------1.-----1

Tot~!~.~!..,~pcns~

_. 10. ProCit £Tom conlinuinlt oPliulions after l;ax 11. Profil/(Ioss) from dlscontinued operations 12. T <\x expense of discontlnued operations l), Profit/(l05S) from dis_sonlinu •.• d Oflerdlions (.t(ter t •• x) 14. Profit for the period

~_,

• Non-<,onlrolling 15. Other comprehcnstv •• incom •• A. (i) ltems In.!1 will not (I •• rvt:iA5sifi,'<1 10 profit or loss [refer note 5 (ii))

-----.------

inll't<'5t

(ii) income Id~ ~Idlinl\ to items tl"'t will not be 1 ..• ~d.,ssifil"J

to pro(il or loss

B (i) U('ms that will be rt'dassifiE'd 10 profit or loss

(il) Income ta .•. rt'ldtinp; to il~ms Ih~t , •• ill be rt!ddSsifiloJ to prufit or loss

Other cornprehenstve income .lItrlbul~bl e to: • Owners of Ih(' p.uelll

• No~~ntroll~

inlNl'st 16. Total (omp!!!!!.r:':ti!::!.~.!..p.!riod

. __ .. "

Tou) «Inl!ut.!h~n.h·~ i~CII(I'" ~ttri"ulahl~ 10: · Owners o( the PdU'!'t · :-;Q.,..:o"u,.')lub

17 Paid up equity sbarc capua] (f.let' value ~ 1/·)

Inl",...51

..

_.

18. Other equity 19 E.smings per share off 1/ "'iI~h (for "ontlnu,"1\ and total ol'erallons)· (nllt annualised) (d) Sdsk (in ~) (h) Dllult'd (tntl

1,907

1,907

115

(15)

205

100

390

i4~ (37) 51-1

1-_~~(3713i---l:.,;2+--_l(60~11--~(:~21.1 ~_ .. _~'I, .. __ ....l..:(1~31:Lli

1.989

13)

145

1,986

2&4

494

J,989

(3)

.__

145 __ .:.. - .. ------,I--------!----.........j

494

284

1,986

.. ;::1)::,.5 +-_....::2..:!:m.~+ __ __:2.5=.:=&4_!_ ____E:.~ __ _!:~_ _ _ __l92~.

. .. 1;:;:9::;::..3:

I 19,365 .1 J.23J 3.233

2.m

1--

2.584

22,1:17 '" .. ..

5A48

1U,740

3..2JJ

3.233

l..2J3

S 37 537l

086 086

0.75 075

62J 623

1(,(1 1.60

3.17 3.17

TRlVENI Tl,IRBINE l.lMlTED

Statement

of consolid.ated

aneta and liabilities

!

I

L

I ASSETS

. __ ._ _

. :iCu1:_ __ .....

_

.

- - ~.----.-._---'.'m_"""7'_j~ As.t

In 1.,kltS} September 30, 202l I Much 31, 2021

Asilt

1

t

Unaudited •....•

!

.,---' Audited I

NOrH:Urrent USN Property, plant and equipment Capilal work-in-progress Intangible assets lntangible assets under development Investments accounted for using the equity method (refer note" &c5(i)! Financial asse IS i. Trade receivables ii. Other lind.I\Cial assets Other non-current assets Income tax assets (net) TotAl non-current usets

I

I i ! i f

~

Currentuseb Inventories Financial assets I. Investments ii Trade receivables iii. Cash and cash equivalents iv. Bank balances other than cash and cash equivalents v. Loam vi, Other finilOCial assets Other current assets Total current auets f-----;__------- .... ····- .... · .... ·--·,----------,--- TOTAL ASSETS

EQUITY AND LIABILITIES

EQUITY Equity share capital Other equit)· Total ttquity

LIABILITIES Non-current liabilities FinanciallJahilitit!s ! I. BoTl'OWU'SS II ii. Lease liabilities Provisions I Deferred lax liabiliries (net) ITO~I non-current liabiltties ;Current liabilities ! IFinanc.iaJ liabilities i i. Borrowings i ii. Lease liabilities I iii.. Trade FYllbll'$

II) Total outsranding dues of micro enterprises and small enterprises b) Total outstanding dues of creditors other than mlcro enterprises dlld small enterprises

, ! liv. Other fina.ncii\i li<\hiliti(."s

Provisions 'In.:ome UL'( llibililieli (n~t)

l 0tht!r current tml>ilitit's l

•... ~_:_::_I_;i_~_b_;H:'-tli_~_i . iTOT AL EQUITY AND -ilAiliiiT'IiS-"

a _b_il_it_il!'_8

! I I I ~- ..

I

~

24.2691 21j 421 ! -

1 - 1

1

- 90i

~-- 25,464 I 13.8"1 44,948 ! 11,685 ! 6,2311 21,511 - ! 2,4811 4,185 10U15l 130,3791

I I 3,ml 78.782 [

8~~1

1 - j

180 I

SS5! 2121 947j

84 54

1,210

I

8,(l45

6,605 25,94.61 1,397 4,,076

24,397 - 395 95 2.816

- 90 45 ___ ._._ _. 375,

28,213

15,962

26,793 7,713 3,705 7,938 - 785 3.,076 65,972 94,18S

I 3,233! 6O.525i 63,758l

I I - !

2031 439 509 ! 1,151l

96 62

1.118

6.331

2,,261 17.556 1,273 579

.. ~ .. -~1.r .. -_-.-_-· .... _ ... ~-=======_~_-=-_~ -- . --

.. ·_ .. ·-_· .. ·_--,-'-'t .• '-'n?..:..·~,37~~:....-!_79-...1.j_·-··_·_ ~

.. !,l .. 85·-~jll .. _-~-_-io_~ .... ·_·--_-_~- --- ~

~

TltlVENl TURBINE LIMITED Statement of consolidated cash flows

C;uh flows (rom op~uling "livHi~s I'rofit!Je(ort'tn t\,ljustJncn~ tor

Shere of net loss o( iolOl v •• nture ,f(counl('d (or using the atuity method G.. ill on I' •.•• viou.ly held illt"rL'S1 ill Joint venture lre(,'r S(iil! Depreciation dnd d mortIS. liun '''p~Ils... •• Loss 011 ,dl,'!\\,rit •• off or prup.!.ty. "IJnl.nd equipment !\l't profit un s.lI •• /n.'iIt'ntplioll of current im<'stnll!nl5 Nl.!t (4ir value gdin~ on current 'S" l~tll\cnl!t ll\h,)r\.~t In •... om«

advances

Provivion (or doubtful Amount wriuen off of non finolnc.:idl Js~els Auowance (>I, non 1110\-ing 111\('nluril~ Impairment 10H on fin.ncidldsst!ls (itldulling revenals of impairment los~) Fin~II"~ cos 15 Unr~.liSl'd (O(";~II C~d""g •. (gdim) Credit balances ,.-rillen bold •. !l.l.rk·lo-mdrkl!t (g4ins)/ lo,!ot's un denvahves

Working l-.pilal adjustments :

CI"'Jlge in illv •• ntnries Ch~lIg •• In trade wceivahk" Change in other (illolneial 45)<'15 ChAlIg~ in other ,.s!ot'l.s Change in 1'~(1c I'd~-.bIC!o Ch.lllgt· ill othe final1ci,\llidbiliti~ Change In ether li~biJilit'S Chan"" in provisions

C.ub DolYS (rom invesling acriviues Purchase u( property, plant and equipment Net increase in current itl)rH!'Shnt!nt Pur(h.~c of ('\!uity sh~,,·s in subsidiary [",'('SIIIl e ot in depusits with fin,md.11 inslituliulIS Invesuucn! in !wnk d~posib Interest received

Cash flows (rom financing >eti'vlties R e payn"'111 oftong IL"'''' borrowings ['.)'m~nt of pnnctpal poruon of l"aSt! )i~bililiL~ Intt'r(.'St ~,,'id Oil lease Ii.thiliticos Interest I'~id Dividend Ilditl 10 CUl1Ip •• ny's shdrl!holJ~rs

tn(",~se in (".1\h and (<1.\11 equivalents due to foreign t!x,:h~n&e variaticn Nllt (d,!(rt>',,-')I ino;re •• se in a!h .1I"j (~ .• h equivalents Cash and '.Ish equrvalents "I the beginning of the year C~$h 4tl(j c~>h c"uivalcnts 4cquireJ in bustness combination [refcr note 5(ii)J

R,,(oncili~lion Q( H~bllitiu arising (rom Iln •• ncing utivitiu:

(t ill h,kl~)

Yurend"d

S~plJtl1lb<eJ'lO. 21>11 (Un4udilJtdl

S"l'tu.bl!r JO, 2020 fUllndi.lJtdl

27,262

6,822

424 (56\) 1.003

L! (268) (452) (2116) 18

1,012 86 :\5 (92) (4821

1M

:4,819 (4A69) (5.246) 655 769 339 7,n7 (9l)

32,547 (4.111) 211.436

(403) (16.236) (800) (1,200) (9.576)

167

(llI.OO)

(12) (24) (11) (24) (I) In)

(IS) :W1 3,705 2.225 6,Xn

18

1.024

(305) mIl (96) 76 !O 115 102 51 (~)

(262)

1.345 012 (95) 93t l.787 1.1211 2.143 1.274) 1M47

(1.205)

17,242

(Sol?) (17.061)

(1,009) 9'1 (U.sZl)

(10) (26)

(13) (39) 0) (89)

(72) (1 • ..142) 6,)8[

5,139

tb.r •• ace ~s <II I\pril 1, 2.020 Cuhfluws Finance costs .rau"I, Oi, ided cI'~I,ihuhon' B~bncf ~s .t .s~pt"ntb~r J{), 2020 8~bn(f .IS ., ,\pril1, 2'Otl Cull flows fill<lnu.' (lists J"rudls OJ,-ideo distrrbuuons lIallnCt U 3t Sept.-mbu 30, ZU21

L~AS" lUbilitiu

NOIKlUftnt bcmowin&S (i.adlullns, CIUftDt IDAluri1U5)

Intl'rnt p4y.blt on borrowings

Dillldl!nd p.id to Comp~ny's shareholders

2l!iI

(J9)

13

2.62

265

(H)

11

234

1 (}II)

38

(2-4) 24

117

(10)

107

'l6

(12)

&4

13 (1)

U 11

(t)

3,880

3,88'1

Notes to the consolidated unaudited financial results for the quarter and six months ended September 3D, 2021

TRIVENI TURBINE LIMITED

1. The Cumpany and its subsidiaries (tllgdher referred to as the 'Group') primarily operate in d single reportable segment - Power Generating

Equipment .ind Solutions,

2. Revenue from operations of the Company includes product sales of ~ 2.574 lakhs made by the Company to its joint venture company. Trivcni Energy Solutions LImited (TESL) (Formerly known as GE Triveni Limited) before September 06. 2021 i.e, date of acquisition of TESL Subsequent to the acquisition of balance shares in TESL, 'the same product was sold by TFSL to its Customer. Accordingly. the Group has eliminated this transaction bet w ecu the Company and TESL in consolidated financiaL results to disclose the actual performance of the Group by reducing both revenue from operations and changes in inventories of finished goods and work-in-progress to that extent,

3. Exceptional items consist of the following Income /(Expenscs)

l~ in lakhs)

I' art ic u Iars

September 30,2021

Quarter ended

Year ended June 30, September September September March 31, 30,2021

Six months ended

30,2020

30,2020

2021

2021

Settlement consideration (refer note '* ) Associated expenses towards settlement (refer note 4) Associated Income towards settlement (refer note 4.) Gain on previously held interest (refer note 5) Voluntary Retirement Scheme expenses (refer note 8) Total

Unaudited Unaudited Unaudited Unaudited Unaudited Audited

zo.soo (1,910) 368 561

19,819

- .' -

-

- - - . (1,8:;2) (1.852)

20,800· (1,910) 368 561

19,819

- - -

e-

(1,852)

(1,852)

- (1,852) (1,852)

4, TI1Cr!! wen! multiple disputes, litigations and arbitration over past two years between the Company and General Electric Company ami its affiliates including Dl Netherlands BV, its joint venture partner in the joint venture company, Triveni Energy Solutions limited (fESL) (Formerly known as GE Triveni Limited),

During the current quarter, a Settlement Agreement has been executed on September 6, 2021 between the aforesaid parties to fully and finally settle anti resolve all such disputes, litigations and arbitrations pending before various legal forums. Parties have initiated withdrawal of all pending litigations and received approval/ in process of getting approval for such withdrawal from respective legal form.

Pursuant to such a~rCto'ment. the Joint Venture Agreement dated April 15, 2010, and other Ancillary Agreements entered into by the Company with GE/ Affiliate of GE has been terminated and entire equity stake of DI Netherlands BV, in TESL has been purchased by the Company at f 800 lakhs and resultantly, TESL has become a wholly owned subsidiary of the Company with effect from September 6. 2021 Also, refer note 5 below for further details,

Further, Dl Netherlands Limited has agreed to pay a settlement consideration of , 20.800 lakhs to the Company out of which the Company has received the initial settlement consideration of f 19,000 lakhs during the quarter and balance' 1,800 lakhs has been received subsequently. The settlement consideration, net of associated expenses aggwgating to ~ 1910 lakhs towards settlement such as legal and professional charges of t 947 lakhs and provision for obsolete/non-usable inventories of , 963 lakhs and associated income of ~ 368 lakhs due to write back of liability no longer required, has been recognised in the Statement of Profit and Loss during the quarter and presented as an exceptional item.

5,

(i) Pursuant to Share Purchase Agreement dated September 6, 2021, the Company has acquired remaining shares in TESL from existing shareholder, Consequently, TESL has been considered as a joint venture till September 6,2021. During the current quarter until September 6, 2021. th~ Company h.1S rccotlnis<.!<.i ils share of IOS3 in TESL amounlillg tu l! 463 lakhs. These losses are mainly on account of impairment or certain non-current assets in the current quarter and reduction in profit after tax of TESL based on the adoption of audited financial statements for FY 2019-20 by the Boa rd of Directors of TESL in the current quarter.

(ii) The Croup hilS accourttcd ocquisuton of remaining share in TESL as Business Combination as per Ind AS 103 and consolidated TESL front S..'pll!ll1bi~r 6, 2021 onwards, The fair value of the acquired assets and Iiabil.itics as: OIl the; liat~ Of 'acilUt!JiUoh has been dct~ni:tln'(!d by the lrulependent Valuer appointed by tho! Company. Consequently, the Group. fu\) recngnised bm:gain purehillll! g'li.n lit f 1,Q(rl I.l.khs in capital reserve through Other Comprehensive Income and recognised a gain tin previously helJ interest in rssi, .1IT.t(lunting ~ 561.l.akh!il in the statement of profit and loss which has been presented as an exceptional items.

6. The Board of Directors has approved payment of interim dividend @ 40 % (i.e. ~ 0.40 per equity share of ~ 1 each) and .a special dividend @ 60%

(i.c. ? 0.60 per equity share of ~ 1 each) for the financial year ending March 31,2022.

7. Tho! Company had declared final dividend @ 120% (i e. ~ 1.20 per equity share of ~ 1 each) aggregating to f 3,IU!O lakhs, for the year ended March 31, 2021. which has been approved ill the annual general meeting of the Company held on September 15, 2021. During the quarter, the Company has deposited dividend in a scheduled bank within the prescribed time.

t,

8. During the year ended March 31, 2021, the Company had implemented a Voluntary Retirement Scheme (VRS) for Workm\!l\ and total

expenditure of ~ 1,8521akru for VRS had been recognised in the Statement of Profit and Loss and presented as an Exceptional Item.

The unaudited standalone results of the Company are available on the Company's website (\,,,"ww.tr.ivl.'ni!,yi'blJll!s.(()Li1l. website of BSE (www.~india.com)andNSE(w\\·\ .•• n •• dm!i;u·llm). Summarised standalone financial performance of the Parent Company is as under :

ParticuJars

I I Revenue from operations ~~·~· __ Profit before tax Net profit after tax Total comprehensive income

'H ___ •••••• _._~_.

-

-'"

Quarter ended

r September I 30,2021 Unaudited

Jane 30, 2D21 UnOludited

(f in lakhs)

Year ended September September September Much 31,

Six months ended

30,2020 Unaudited

30,2021 Unaudited

30,2020 Unaudited

2021 Audited

18,639 22,.663

16,607 16,706

18,223

3,411

..

2..534 2,498

18,378

2,817 2,092 2,271

36,862 26,074

19,141

19,204

34,848 6,382

4,731

5,047

69,693 11,%3

8,873

9,375

10. The above unaudited consolidated financial results of the Company for the quarter and six months ended September 30, 2021 have been reviewed and recommended for adoption by the Audit Committee and approved by the Board of Directors of the Company at their respective meeting held on October 26, 2021. TI,e Statutory Auditors have carried out limited review of the above financial results.

11. Previous period/yeiH figures have been reo-grouped/ reclassified wherever necessary, 10 match current period classification

Place: Naida (I,J.P.) Date: October 26,2021

For Triveni Turbine Limited

~

Dhruv M. Sawhney Chairman &. Managing Director

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