Genus Power Infrastructures Ltd — Earnings Release 2026

May 16, 2026

Genus energizing lives

May 16, 2026

BSE Limited,
(Corporate Relationship Department),
P J Towers,
Dalal Street, Fort,
Mumbai- 400 001

BSE Code: 530343

National Stock Exchange of India Ltd.,
(Listing & Corporate Communications),
Exchange Plaza, Plot no. C/1, G Block,
Bandra-Kurla Complex, Bandra (E)
Mumbai - 400 051.

BSE Symbol: GENUSPOWER

Dear Sir/Madam,

Sub: Outcome of the Board Meeting, pursuant to regulation 30 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirement) Regulations, 2015 (Listing Regulations)

This is to inform you that the Board of Directors at its meeting held today, May 16, 2026, has inter-alia considered and approved the following:

1. Audited Financial Results (Standalone and Consolidated) for the quarter and year ended March 31, 2026.

The Board of Directors took note of the Statutory Auditors Report on the Audited Financial Results (Standalone and Consolidated) for the Quarter and Financial Year ended March 31, 2026 (enclosed herewith). A declaration under regulation 33(3)(d) of the Listing Regulations is also enclosed.

1. Appointment of Mr. Vinod Raheja as the Chief Financial Officer (CFO) of the Company with effect from May 18, 2026.

In line with the Company's continued focus on strengthening its leadership structure and enhancing operational efficiency, Mr. Nathu Lal Nama, who had been overseeing the finance and accounts functions of the Company in addition to his responsibilities as Whole-time Director (Executive Director), has transitioned out of the position of Chief Financial Officer (CFO) as part of an internal leadership transition with effect from May 18, 2026. He shall continue in the capacity of Whole-time Director (Executive Director) of the Company.

1. Appointment of K. G. Goyal & Associates, Cost Accountants (Firm Registration No.000024) as cost auditors for the financial year 2026-27.

The details as required under SEBI Listing Regulations read with SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 is enclosed as Annexure-1.

The meeting of the Board of Directors commenced at 04:00 pm (IST) and concluded at 05:02 pm (IST).

Kindly take the above information on record.

Thanking you.

Yours faithfully,

For Genus Power Infrastructures Limited

PURAN
Signally signed by
PURAN SINGH
RATHORE
Date: 2026.05.16
17:53:02 +03'30'

(Puran Singh Rathore)
Joint Company Secretary & Compliance Officer
Encl. as above

Genus Power Infrastructures Limited
(A Kailash Group Company)
Corporate Identity Number
L51909UP1992PLC051997

Corporate Office:
SPL-3, RIICO Industrial Area, Sitapura, Tonk Road,
Jaipur-302022, (Raj.), India
T. +91-141-7102400/500 • F. +91-141-2770319, 7102503
E. info@genus.in • W. www.genuspower.com

Registered Office:
G-123, Sector-63, Noida,
Uttar Pradesh-201307 (India)
T. +91-120-2581999
E. info@genus.in

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Genus energizing lives

Annexure-1

Disclosure of information required pursuant to the Regulation 30 of the SEBI Listing Regulations, read with SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026:

Name	Mr. Vinod Raheja	Mr. Nathu Lal Nama	K. G. Goyal & Associates, Cost Accountants (Firm Registration No.000024)
Reason for change viz. appointment, re-appointment, resignation, removal, death or otherwise	Appointment as Chief Financial Officer (CFO) of the company w.e.f. May 18, 2026	Transitioned out of the position of Chief Financial Officer (CFO) and shall continue in the capacity of Whole-time Director (Executive Director) of the Company	Appointment as Cost Auditor of the Company for the financial year 2026-27 pursuant to the provisions of Section 148(3) of the Companies Act, 2013.
Date of appointment / reappointment / cessation (as applicable) & term of appointment / re-appointment	Appointment as Chief Financial Officer (CFO) of the company w.e.f. May 18, 2026	May 18, 2026	Appointment of M/s K. G. Goyal & Associates, Cost Accountants, for conducting audit of cost accounts of the Company for the financial year 2026-27.
Brief Profile (in case of appointment)	Mr. Vinod Raheja, aged 57, is a qualified Chartered Accountant with over 33 years of extensive experience in leadership positions, including serving as Chief Financial Officer across diverse industries. He possesses deep expertise in Finance and Accounts, with core competencies spanning Financial Strategic Management, Mergers & Acquisitions, Corporate Restructuring, Fund Mobilization and Deployment, Working Capital Management, Corporate Accounting, Budgeting and MIS, Direct and Indirect Taxation, Financial Risk Management, and the implementation of ERP, SAP, and Business Intelligence (BI) systems across multiple sectors in India.
Over the course of his distinguished career, he has held senior leadership roles with organizations such as Minda Corporation, Akums Drugs & Pharmaceuticals, Shriram Pistons & Rings, JCB India Limited, and Hero Honda Motors Ltd.	Not Applicable	M/s K. G. Goyal & Associates, Cost Accountants is engaged in practice since last 36 years. It has Three Partners in whole time in practice with office located at Jaipur. Senior Partner of the firm Mr. Rajesh Goyal (FCMA, ACS) having experience of more than 33 years. The other two partners having experience of more than 10 years in cost auditing practice.
The Firm has vast experience in the field of Cost Audit of Government and Private Sector companies engaged in Power, Textile, Edible Oil, Steel and Metal, Engineering goods etc having multiple locations in the country.”
Disclosure of relationships between directors	Not Applicable	Not Applicable	Not Applicable

Genus Power Infrastructures Limited

(A Kailash Group Company)

Corporate Identity Number

L51909UP1992PLC051997

Corporate Office:

SPL-3, RIICO Industrial Area, Sitapura, Tonk Road,

Jaipur-302022, (Raj.), India

T. +91-141-7102400/500 • F. +91-141-2770319, 7102503

E. info@genus.in • W. www.genuspower.com

Registered Office:

G-123, Sector-63, Noida,

Uttar Pradesh-201307 (India)

T. +91-120-2581999

E. info@genus.in

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GENUS POWER INFRASTRUCTURES LIMITED

Regd. Office: G-123, Sector-63, Nolda-201307, Uttar Pradesh
Corporate Office: SPL-3, RIICO Industrial Area, Sitapura, Tonk Road, Jaipur-302022, Rajasthan
Ph.: 0141-7102400/500, E-mail: cs@genus.in,
Website: www.genuspower.com, CIN: L51909UP1992PLC051997

(Rs. in Crores)

STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

S. No.	Particulars	Quarter ended			Year ended
		31-Mar-26
(Audited)
Refer note 2	31-Dec-25
(Unaudited)	31-Mar-25
(Audited)
Refer note 2	31-Mar-26
(Audited)	31-Mar-25
(Audited)
1	Continuing operations:
	Income
	(a) Revenue from operations	1,523.69	1,122.36	936.78	4,737.48	2,442.02
	(b) Other income	24.24	14.01	20.77	70.22	79.72
2	Total income	1,547.93	1,136.37	957.55	4,807.70	2,521.74
3	Expenses
	Cost of raw materials and components consumed	865.97	776.75	581.16	3,222.41	1,676.81
	(a) Change in inventory of finished goods and work-in-progress	109.69	(106.40)	(25.06)	(334.80)	(284.98)
	(b) Employee benefit expenses	120.10	109.24	89.76	440.38	274.79
	(c) Other expenses	143.93	110.53	82.43	449.34	305.48
	(d) Depreciation and amortisation expenses	18.14	13.81	15.58	55.36	34.61
	(e) Finance costs	42.52	41.56	40.14	160.54	116.23
4	Total expenses	1,300.35	945.49	784.01	3,993.23	2,122.94
3	Profit before tax (1-2)	247.58	190.88	173.54	814.47	398.80
4	Tax expense
(a)	Current tax	59.87	39.80	19.66	191.61	85.91
(b)	Deferred tax charge / (credit)	7.02	(8.25)	37.98	6.19	31.96
(c)	Tax expense/ (credit) relating to earlier years	-	11.71	(12.10)	11.71	(12.10)
	Total tax expense	66.89	43.26	45.54	209.51	105.77
5	Net profit for the period / year from continuing operations (3-4)	180.69	147.62	128.00	604.96	293.03
6	Discontinued operations (refer note 6):
	Profit from discontinued operations before tax	-	-	1.80	-	6.89
7	Tax expense (including deferred tax) on the above	-	-	0.45	-	1.74
8	Net profit for the period / year from discontinued operations:(6-7)	-	-	1.35	-	5.15
9	Net profit for the period / year (5+8)	180.69	147.62	129.35	604.96	298.18
10	Items of other comprehensive income/(loss) (net of tax)
	Items that will not be reclassified to statement of profit or loss
(a)	From continuing operations	(0.78)	(3.79)	1.75	(5.28)	0.93
(b)	From discontinued operations	-	-	(0.89)	-	(0.89)
	Total other comprehensive income/(loss) (a)+(b)	(0.78)	(3.79)	0.86	(5.28)	0.04
11	Total comprehensive income from continuing and discontinued operations (9+10)	179.91	143.83	130.21	599.68	298.22
12	Paid - up equity share capital (Face value of Re.1 each)	30.42	30.42	30.39	30.42	30.39
13	Other equity				2,172.13	1,816.75
14	Earnings per share (Face value of Re.1 each) (not annualised)
	For continuing operations
	- Basic (in Rs.)	5.94	4.85	4.21	19.90	9.64
	- Diluted (in Rs.)	5.92	4.83	4.19	19.79	9.59
	For discontinued operations
	- Basic (in Rs.)	-	-	0.04	-	0.17
	- Diluted (in Rs.)	-	-	0.04	-	0.17
	For continuing and discontinued operations
	- Basic (in Rs.)	5.94	4.85	4.25	19.90	9.81
- Diluted (in Rs.)	5.92	4.83	4.23	19.79	9.76

(Page 1 of 6)

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Note:

1. The above statement of audited standalone financial results of Genus Power Infrastructures Limited (“the Company”), which have been prepared in accordance with the Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (“SEBI”), are reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on May 16, 2026. The joint statutory auditors have issued an unmodified audit report thereon.

2. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of full year and published figures up to third quarter of the relevant financial year which were subjected to limited review by the joint statutory auditors.

3. During the year ended March 31, 2024, the Company had entered into a joint venture agreement with Gem View Investment Pte. Ltd. for setting up a platform to bid for and operate various advanced metering infrastructure service provider (AMISP) projects. The Company holds 26% equity stake in the newly setup company, Gemstar Infra Pte. Ltd. as on March 31, 2026.

4. The Board has reviewed and noted total executable order book position as of March 31, 2026 to be INR 25,173 crores, excluding taxes. It includes, INR 23,361 crores, orders to be executed pursuant to the above joint venture agreement (refer note 3 above). For the same, Special Purpose Vehicle (SPV) entities have been created. These SPV entities are controlled/ shall be controlled by Gemstar Infra Pte. Ltd.. These contracts are being sub-contracted to the Company by the SPV entities for execution purpose.

5. The Directorate of Enforcement (“ED”) conducted a search under the Prevention of Money laundering Act, 2002 (PMLA) at the Company’s Corporate office and its Chairman’s residence on December 3, 2024. During the current quarter, the Company received a notice from the PMLA Court, Patna, directing appearance before the Court in relation to the pre cognizance hearing on the above matter filed by the ED against the Company. The Company is committed to complying with all directions of the Court and is confident of having made all the due compliances in the matter.

6. The Hon’ble National Company Law Tribunal, Allahabad Bench Bench (“Hon’ble NCLT”) vide its order dated April 24, 2025 approved the Scheme of Arrangement between Genus Power Infrastructures Limited (“the Company”) and Genus Prime Infra Limited and their respective shareholders and creditors for transfer of ‘Strategic Investment Division’ of the Company to Genus Prime Infra Limited through demerger on a going concern basis. The Scheme, among the other things entails demerger of Strategic Investment Division of the Company into Genus Prime Infra Limited w.e.f. April 24, 2025, the appointed date as per Scheme. Post receipt of all necessary and substantive approvals, the Company gave effect to the demerger accounting in the current year ended March 31, 2026 in accordance with the accounting treatment prescribed in the Scheme and relevant accounting principles. The carrying amount of net assets pertaining to the Strategic Investment Business, amounting to Rs. 181.70 crores as on April 24, 2025 was transferred to Genus Prime Infra Limited and adjusted against the relevant items of Other Equity in the books of the Company.

7. Pursuant to the demerger of the Strategic Investment Division, which has been presented as a discontinued operation for all relevant periods, the Company continuing operations are now solely focused on a single reportable business segment, namely the ‘Metering Business and related services’. Accordingly, as the Company continuing operations fall under a single primary operating segment for all relevant periods, the disclosure requirements under Ind AS 108 – Operating Segments are not applicable.

8. On November 21, 2025, the Government of India notified four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Continuing its assessment of the above Labour Code from the previous quarter, the Company during the current quarter, has further evaluated the potential impact based on the best information available and other available guidance and has recognised an incremental impact of Rs. 7.92 crores in the books of account. The Company continues to monitor the finalization of Central/ State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified.

9. During the current year ended, on January 20, 2026, the Company has entered into a Share Purchase Agreement (“SPA”), for the acquisition of 86.49% of the equity shares of Newlectric Innovation Private Limited (“NIPL”) at the consideration of Rs. 25.23 crores, which has been fully paid. The Company already held the remaining 13.51% equity stake in NIPL; accordingly, upon completion of the transaction, NIPL became a wholly owned subsidiary of the Company.

10. During the year ended March 31, 2026, the Company has constituted Genus Employees Trust (“ESOP Trust”) to administer the employee stock option scheme. For the said purpose, the ESOP Trust borrowed funds from the Company and purchased the Company’s shares from open market for allotting the same to eligible employees. The Company has adopted the accounting policy to consolidate the ESOP Trust in the standalone financial statements.

11. Audited standalone statement of assets and liabilities and statement of cash flows are presented in Annexure -1 and Annexure - 2 respectively.

12. Previous periods’ / year’s figures have been regrouped/reclassified wherever necessary to conform to current period/year classification.

Place: Jaipur
Date: May 16, 2026

For and on behalf of the Board of Directors

Rajendra Kumar Agarwal
(Managing Director & CEO)
DIN: 00011127

(Page 2 of 6)

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GENUS POWER INFRASTRUCTURES LIMITED

Regd. Office: G-123, Sector-63, Noida-201307, Uttar Pradesh
Corporate Office: SPL-3, RIICO Industrial Area, Sitapura, Tonk Road, Jaipur-302022, Rajasthan
Ph.:0141-7102400/500, E-mail: cs@genus.in,
Website: www.genuspower.com, CIN: LS1909UP1992PLC051997

(Rs. in Crores)

STATEMENT OF AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

S. No.	Particulars	Quarter ended			Year ended
		31-Mar-26
(Audited)
Refer note 2	31-Dec-25
(Unaudited)	31-Mar-25
(Audited)
Refer note 2	31-Mar-26
(Audited)	31-Mar-25
(Audited)
1	Continuing operations:
	Income
(a)	Revenue from operations	1,537.13	1,122.36	936.77	4,750.92	2,442.02
(b)	Other income	24.34	14.01	20.78	70.30	82.57
	Total income	1,561.47	1,136.37	957.55	4,821.22	2,524.59
2	Expenses
(a)	Cost of raw materials and components consumed	866.69	776.75	581.17	3,223.13	1,676.81
(b)	Change in inventory of finished goods and work-in-progress	118.25	(106.40)	(25.06)	(326.24)	(284.98)
(c)	Employee benefit expenses	120.66	109.24	89.77	440.94	274.79
(d)	Other expenses	164.45	130.36	94.57	499.76	305.70
(e)	Depreciation and amortisation expenses	18.19	13.81	15.57	55.41	34.61
(f)	Finance costs	42.57	41.56	40.13	160.59	116.23
	Total expenses	1,330.81	965.32	796.15	4,053.59	2,123.16
3	Profit before tax (1-2)	230.66	171.05	161.40	767.63	401.43
4	Tax expense
(a)	Current tax	60.45	39.80	19.66	192.19	85.91
(b)	Deferred tax charge / (credit)	2.40	(9.51)	36.16	(1.22)	32.88
(c)	Tax charge / (credit) relating to earlier years	-	11.71	(12.10)	11.71	(12.10)
	Total tax expense	62.85	42.00	43.72	202.68	106.69
5	Net profit before share of profit/(loss) of associate entities (3-4)	167.81	129.05	117.68	564.95	294.74
6	Share of net profit/(loss) from associate entities	3.95	11.19	4.07	27.35	11.31
7	Net profit for the period / year from continuing operations (5+6)	171.76	140.24	121.75	592.30	306.05
	Discontinued operations (refer note 6):
8	Profit from discontinued operations before tax	-	-	1.80	-	6.89
9	Tax expense (including deferred tax) on the above	-	-	0.45	-	1.74
10	Net profit before share of profit/(loss) of associate entities (8-9)	-	-	1.35	-	5.15
11	Share of net profit/(loss) from associate entities	-	-	0.21	-	0.18
12	Net profit for the period / year from discontinued operations:(10+11)	-	-	1.56	-	5.33
13	Net profit for the period / year (7+12)	171.76	140.24	123.31	592.30	311.38
14	Items of other comprehensive income/(loss) (net of tax)
	Items that will not be reclassified to statement of profit or loss
(a)	From continuing operations	(0.96)	(3.79)	1.75	(5.46)	0.93
(b)	From discontinued operations	-	-	(0.89)	-	(0.89)
	Total other comprehensive income/(loss) (a)+(b)	(0.96)	(3.79)	0.86	(5.46)	0.04
15	Total comprehensive income from continuing and discontinued operations (13+14)	170.80	136.45	124.17	586.84	311.42
16	Paid - up equity share capital (Face value of Re.1 each)	27.67	27.67	27.64	27.67	27.64
17	Other equity				2,189.97	1,839.91
18	Earnings per share (Face value of Re.1 each) (not annualised)
	For continuing operations
	- Basic (in Rs.)	6.21	5.07	4.40	21.42	11.08
	- Diluted (in Rs.)	6.18	5.04	4.37	21.29	11.01
	For continuing operations
	- Basic (in Rs.)	-	-	0.06	-	0.19
	- Diluted (in Rs.)	-	-	0.06	-	0.19
	For continuing and discontinued operations
	- Basic (in Rs.)	6.21	5.07	4.46	21.42	11.27
	- Diluted (in Rs.)	6.18	5.04	4.43	21.29	11.20

(Page 3 of 6)

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Note:

1. The above statement of audited consolidated financial results of Genus Power Infrastructures Limited (“the Holding Company”), which have been prepared in accordance with the Indian Accounting Standards (‘Ind AS’) prescribed under Section 133 of the Companies Act, 2013 (“the Act”) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India (“SEBI”), are reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meetings held on May 16, 2026. The joint statutory auditors have issued an unmodified audit report thereon.

2. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of full year and published figures up to third quarter of the relevant financial year which were subjected to limited review by the joint statutory auditors.

3. During the year ended March 31, 2024, the Holding Company had entered into a joint venture agreement with Gem View Investment Pte. Ltd. for setting up a platform to bid for and operate various advanced metering infrastructure service provider (AMISP) projects. The Holding Company holds 26% equity stake in the newly setup company, Gemstar Infra Pte. Ltd. as on March 31, 2026.

4. The Board has reviewed and noted total executable order book position as of March 31, 2026 to be INR 25,173 crores, excluding taxes. It includes, INR 23,361 crores, orders to be executed pursuant to the above joint venture agreement (refer note 3 above). For the same, Special Purpose Vehicle (SPV) entities have been created. These SPV entities are controlled/ shall be controlled by Gemstar Infra Pte. Ltd.. These contracts are being sub-contracted to the Company by the SPV entities for execution purpose.

5. The Directorate of Enforcement (“ED”) conducted a search under the Prevention of Money laundering Act, 2002 (PMLA) at the Holding Company’s Corporate office and its Chairman’s residence on December 3, 2024. During the current quarter, the Holding Company received a notice from the PMLA Court, Patna, directing appearance before the Court in relation to the pre cognizance hearing on the above matter filed by the ED against the Holding Company. The Holding Company is committed to complying with all directions of the Court and is confident of having made all the due compliances in the matter.

6. The Hon’ble National Company Law Tribunal, Allahabad Bench Bench (“Hon’ble NCLT”) vide its order dated April 24, 2025 approved the Scheme of Arrangement between Genus Power Infrastructures Limited (“the Holding Company”) and Genus Prime Infra Limited and their respective shareholders and creditors for transfer of ‘Strategic Investment Division’ of the Holding Company to Genus Prime Infra Limited through demerger on a going concern basis. The Scheme, among the other things entails demerger of Strategic Investment Division of the Holding Company into Genus Prime Infra Limited w.e.f. April 24, 2025, the appointed date as per Scheme. Post receipt of all necessary and substantive approvals, the Holding Company gave effect to the demerger accounting in the current year ended March 31, 2026 in accordance with the accounting treatment prescribed in the Scheme and relevant accounting principles. The carrying amount of net assets pertaining to the Strategic Investment Business, amounting to Rs. 181.70 crores as on April 24, 2025 was transferred to Genus Prime Infra Limited and adjusted against the relevant items of Other Equity in the books of the Holding Company.

7. Pursuant to the demerger of the Strategic Investment Division, which has been presented as a discontinued operation for all relevant periods, the Group’s Company continuing operations are now solely focused on a single reportable business segment, namely the ‘Metering Business and related services’. Accordingly, as the Group’s Company continuing operations fall under a single primary operating segment for all relevant periods, the disclosure requirements under Ind AS 108 – Operating Segments are not applicable.

8. On November 21, 2025, the Government of India notified four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Continuing its assessment of the above Labour Code from the previous quarter, the Group during the current quarter, has further evaluated the potential impact based on the best information available and other available guidance and has recognised an incremental impact of Rs. 7.92 crores in the books of account. The Group continues to monitor the finalization of Central/ State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified.

9. During the current year ended, on January 20, 2026, the Holding Company has entered into a Share Purchase Agreement (“SPA”), for the acquisition of 86.49% of the equity shares of Newlectric Innovation Private Limited (“NIPL”) at the consideration of Rs. 25.23 crores, which has been fully paid. The Holding Company already held the remaining 13.51% equity stake in NIPL; accordingly, upon completion of the transaction, NIPL became a wholly owned subsidiary of the Holding Company.

10. During the year ended March 31, 2026, the Holding Company has constituted Genus Employees Trust (“ESOP Trust”) to administer the employee stock option scheme. For the said purpose, the ESOP Trust borrowed funds from the Holding Company and purchased the Holding Company’s shares from open market for allotting the same to eligible employees. The Holding Company has adopted the accounting policy to consolidate the ESOP Trust in the standalone financial statements.

11. Other Income for the year ended March 31, 2025 includes gain on financial instrument at fair value through profit and loss in a subsidiary amounting to Rs. 2.81 Crores. For other periods fair value loss on such financial instruments has been grouped under other expenses.

12. Audited consolidated statement of assets and liabilities and statement of cash flows are presented in Annexure -1 and Annexure - 2 respectively.

13. Previous periods’ / year’s figures have been regrouped/reclassified wherever necessary to conform to current period/year classification.

Place: Jaipur
Date: May 16, 2026

Rajendra Kumar Agarwal
(Managing Director & CEO)
DIN: 00011127
(Page 4 of 6)

Annexure - 1

GENUS POWER INFRASTRUCTURES LIMITED
STATEMENT OF ASSETS AND LIABILITIES
(Rs. in Crores)

Particulars	STANDALONE		CONSOLIDATED
	As at
March 31, 2026
(Audited)	As at
March 31, 2025
(Audited)	As at
March 31, 2026
(Audited)	As at
March 31, 2025
(Audited)
ASSETS
Non-current assets
Property, plant and equipment	446.68	265.34	448.47	265.34
Capital work-in-progress	64.28	40.71	64.28	40.71
Right of use assets	17.91	16.46	17.91	16.46
Intangible assets	3.35	3.18	20.31	3.18
Investments accounted for using equity method	-	-	84.97	21.45
Financial assets
Investments	115.54	38.80	28.17	14.83
Loans	274.21	156.60	273.39	156.48
Others	16.13	22.25	16.59	22.27
Contract assets	189.62	146.22	189.62	146.22
Other non current assets	32.81	34.55	32.81	34.55
Total non-current assets	1,160.53	724.11	1,176.52	721.49
Current assets
Inventories	1,350.63	849.62	1,352.55	849.62
Financial assets
Investments	13.55	81.10	55.77	172.33
Investment in trust	59.95	59.95	-	-
Loans	228.63	10.01	228.63	10.01
Trade receivables	1,484.48	1,363.72	1,502.52	1,363.72
Cash and cash equivalents	259.57	221.76	259.83	221.91
Other bank balances	459.48	538.10	461.98	538.10
Others	37.17	18.91	37.61	18.89
Contract assets	866.60	44.69	866.60	44.69
Other current assets	400.81	229.02	401.05	229.03
Total current assets	5,160.87	3,416.88	5,166.54	3,448.30
Assets classified as held for distribution (refer no 6)	-	181.70	-	176.15
TOTAL ASSETS	6,321.40	4,322.69	6,343.06	4,345.94
EQUITY AND LIABILITIES
Equity
Equity share capital	30.42	30.39	27.67	27.64
Other equity	2,172.13	1,816.75	2,189.97	1,839.91
TOTAL EQUITY	2,202.55	1,847.14	2,217.64	1,867.55
Non-current liabilities
Financial liabilities
Borrowings	501.38	437.70	501.38	437.70
Other financial liabilities	6.68	5.45	6.68	5.45
Contract liabilities	374.90	129.88	374.90	129.88
Provisions	234.11	104.99	235.48	104.99
Employee benefit obligations	12.62	11.48	12.81	11.48
Deferred tax liabilities (net)	38.60	32.97	33.87	35.64
Other non current liabilities	4.18	1.70	4.18	1.70
Total non-current liabilities	1,172.47	724.17	1,169.30	726.84
Current liabilities
Financial liabilities
Borrowings	1,790.46	926.90	1,798.27	926.90
Trade payables
- Total outstanding dues of micro and small enterprises	116.81	112.22	116.97	112.22
- Total outstanding dues of creditors other than micro and small enterprises	656.26	467.28	656.51	467.43
Lease liability	2.72	1.28	2.72	1.28
Other liabilities	96.85	93.64	96.95	93.64
Contract liabilities	95.06	28.27	95.06	28.27
Provisions	58.55	26.59	58.89	26.59
Employee benefit obligations	2.31	4.81	2.32	4.81
Current tax liabilities (net)	58.41	28.22	58.99	28.22
Other current liability	68.95	62.17	69.44	62.19
Total current liabilities	2,946.38	1,751.38	2,956.12	1,751.55
Liabilities directly associated with the assets held for distribution (refer note 6)	-	-	-	-
TOTAL LIABILITIES	4,118.85	2,475.55	4,125.42	2,478.39
TOTAL EQUITY AND LIABILITIES	6,321.40	4,322.69	6,343.06	4,345.94

For and on behalf of the Board of Directors

Rajendra Kumar Agarwal
(Managing Director & CEO)
DIN: 00011127

Annexure - 2

GENUS POWER INFRASTRUCTURES LIMITED
STATEMENT OF CASH FLOWS
(Rs. in Crores)

Particulars	STANDALONE		CONSOLIDATED
	For the year ended March 31, 2026 (Audited)	For the year ended March 31, 2025 (Audited)	For the year ended March 31, 2026 (Audited)	For the year ended March 31, 2025 (Audited)
Cash flows from operating activities
Profit before tax and share of profit/(loss) from associate entities
From continuing operations	814.47	398.80	767.63	401.43
From discontinuing operations	-	6.89	-	6.89
Cash flows used in operating activities
Adjustments for :
Depreciation and amortisation expenses	55.36	34.61	55.41	34.61
Loss on sale of property, plant and equipment (net)	2.55	0.21	2.55	0.21
Income from government grants	(1.68)	(0.67)	(1.68)	(0.67)
Provision for expected credit losses and balances written off (net)	26.15	25.72	26.02	25.72
Interest expense	160.54	116.23	160.59	116.23
Interest income	(56.32)	(65.08)	(56.40)	(65.08)
Finance income under service concession arrangement	(29.20)	(28.50)	(29.20)	(28.50)
(Gain) / loss on financial instruments at fair value through profit or loss	(0.09)	(4.46)	48.93	(7.27)
Share based payment expense	7.82	1.38	7.82	1.38
Net loss/ (gain) on foreign exchange fluctuations (unrealised)	(3.66)	(6.73)	(3.66)	(6.73)
Operating profit before working capital changes	975.94	478.40	978.01	478.22
Movement in working capital:
(Increase) / decrease in inventories	(501.01)	(366.56)	(502.93)	(366.56)
(Increase) / decrease in trade receivable	(163.75)	(822.36)	(181.65)	(822.36)
(Increase) / decrease in contract assets	(836.11)	(44.26)	(836.11)	(44.26)
(Increase) / decrease in other financial assets	(12.51)	18.15	(12.41)	18.22
(Increase) / decrease in other assets	(171.16)	(71.79)	(171.39)	(71.80)
Increase / (decrease) in contract liabilities	311.81	22.85	311.81	22.85
Increase / (decrease) in trade payables	178.28	234.13	178.55	234.32
Increase / (decrease) in financial, other liabilities and provisions	188.40	165.14	190.64	165.16
Cash used in operations	(30.11)	(386.30)	(45.48)	(386.21)
Income tax paid (net)	(173.13)	(57.15)	(173.07)	(57.15)
Net cash flows / (used) in operating activities (A)	(203.24)	(443.45)	(218.55)	(443.36)
Cash flows used in investing activities
Purchase of property, plant and equipment, including intangible assets, capital work in progress, capital advances and capital creditors	(282.17)	(112.67)	(297.03)	(112.67)
Proceeds from sale of property, plant and equipment	1.30	0.10	1.30	0.10
Loans and advances given to body corporates and subsidiaries	(553.63)	(187.41)	(553.63)	(187.41)
Loans and advances repaid by body corporates and subsidiaries	235.58	82.43	235.58	82.43
Investment in shares of associate company	(59.27)	(1.04)	(59.27)	(1.04)
Investment in shares of subsidiary	(25.25)	(0.04)	-	-
Investment in treasury shares by ESOP Trust	(2.93)	-	(2.93)	-
Sale proceeds from shares of subsidiary	-	0.01	-	-
Investment in debentures	(1.00)	-	(1.00)	-
Redemption of debentures	0.50	0.50	0.50	0.50
Sale proceeds from current investments	67.67	20.98	67.67	20.98
Purchase of current investments	(0.15)	-	(0.15)	-
Decrease / (Increase) in fixed deposit and margin money deposits (net)	85.78	(16.17)	83.11	(16.18)
Receipt of finance income	17.78	13.49	17.78	13.49
Interest received	49.36	57.73	49.30	57.73
Net cash flows / (used) in investing activities (B)	(466.43)	(142.09)	(458.77)	(142.07)
Net cash flows from financing activities
Cash proceeds from issue of equity shares including share premium	0.30	0.16	0.30	0.16
Proceeds of long-term borrowings	181.12	474.14	181.12	474.14
Repayment of long-term borrowings	(62.97)	(56.36)	(62.97)	(56.36)
Receipt / (repayment) of short-term borrowings (net)	306.44	62.65	306.44	62.65
Government grant received	4.42	-	4.42	-
Payment of lease liabilities	(4.79)	(3.08)	(4.79)	(3.08)
Dividend paid	(60.40)	(16.57)	(60.40)	(16.57)
Interest paid	(159.29)	(110.76)	(159.34)	(110.76)
Net cash flows / (used) from financing activities (C)	204.83	350.18	204.78	350.18
Net decrease/ (increase) in cash and cash equivalents (A+B+C)	(464.84)	(235.36)	(472.54)	(235.25)
Cash and cash equivalents at the beginning of the year	(406.42)	(171.06)	(406.27)	(171.02)
Cash and cash equivalents at the year end	(871.26)	(406.42)	(878.81)	(406.27)
Components of cash and cash equivalents:
Cash and cash equivalents	259.57	221.76	259.83	221.91
Cash credit from banks	(1,130.83)	(628.18)	(1,138.64)	(628.18)
Total cash and cash equivalents	(871.26)	(406.42)	(878.81)	(406.27)

GURUPAM

INSTITUTE OF FINANCE & ASSEMBLY
JAI PUR

M S K A & Associates LLP
(Formerly known as M S K A & Associates)
Chartered Accountants
Magnum Global Park,
Unit No- 2101-2115 A & B, Floor 21
Sector-58, Arch View
Gurugram, 122011 India

Kapoor Patni & Associates
Chartered Accountants
104, Villa De Sanya, Plot- E161
Ramesh Marg, C-Scheme,
Jaipur, 302001, Rajasthan, India

Independent Auditor's Report

To the Board of Directors of Genus Power Infrastructures Limited

Report on the Audit of the Standalone Financial Results

1. Opinion

We have audited the accompanying standalone annual financial results of Genus Power Infrastructures Limited (hereinafter referred to as ‘the Company’) for the year ended March 31, 2026, (‘the Statement’), attached herewith, (in which are included financial information of its Genus Employees Trust) submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’).

In our opinion and to the best of our information and according to the explanations given to us the aforesaid Statement:

(i) is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

(ii) gives a true and fair view, in conformity with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information of the Company for the year ended March 31, 2026.

2. Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (‘SAs’) specified under section 143(10) of the Act. Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the standalone financial results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the standalone financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our opinion on the statement.

3. Emphasis of Matter

We draw attention to Note 5 to the Statement which describes that a search under the Prevention of Money Laundering Act, 2002 was conducted by the Directorate of Enforcement at the Company’s Corporate office and its Chairman’s residence, and the management’s position thereof.

Our opinion is not modified in respect of this matter.

M S K A & Associates LLP
(Formerly known as M S K A & Associates)
Chartered Accountants
Kapoor Patni & Associates
Chartered Accountants

4. Management’s and Board of Directors’ Responsibilities for the Standalone Financial Results

This Statement has been prepared on the basis of the standalone annual financial statements. The Company’s Management and Board of Directors are responsible for the preparation and presentation of this Statement that gives a true and fair view of the net profit, and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in the applicable Accounting Standards prescribed under Section 133 of the Act read with Companies (Indian Accounting Standards) Rules, 2015, as amended and other accounting principles generally accepted in India and is in compliance with the Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Statement, the Board of Directors of the Company are responsible for assessing the ability of the Company to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors or the Board of Trustees are also responsible for overseeing the financial reporting process of the Company/the Trust.

5. Auditor’s Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the Company has adequate internal financial controls with reference to standalone financial statements in place and the operating effectiveness of such controls.

M S K A & Associates LLP

(Formerly known as M S K A & Associates)

Chartered Accountants

Kapoor Patni & Associates

Chartered Accountants

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
• Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance of the Company regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

6. Other Matter

The Statement includes the results for the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For M S K A & Associates LLP

(Formerly known as M S K A & Associates)

Firm Registration No.:105047W/W101187

VINOD

GUPTA

Digitally signed by

VINOD GUPTA

Date: 2026.05.16

17:15:00 +05'30'

Vinod Gupta

Partner

Membership No. 503690

UDIN:26503690UKZMPB6595

Place: Jaipur

Date: May 16, 2026

For Kapoor Patni & Associates

Firm Registration No.: 019927C

ABHINAV

KAPOOR

Digitally signed by

ABHINAV KAPOOR

Date: 2026.05.16

17:02:40 +05'30'

Abhinav Kapoor

Partner

Membership No. 419689

UDIN:26419689YOOZJV7746

Place: Jaipur

Date: May 16, 2026

M S K A & Associates LLP

Magnum Global Park

Unit No- 2101-2115 A & B, Floor 21

Sector-58, Arch View

Gurugram, 122011 India

Kapoor Patni & Associates

104, Villa De Sanya, Plot- E161

Ramesh Marg, C-Scheme,

Jaipur, 302001, Rajasthan, India

Independent Auditor's Report

To the Board of Directors of Genus Power Infrastructures Limited

Report on the Audit of the Consolidated Financial Results

1. Opinion

We have audited the accompanying consolidated annual financial results of Genus Power Infrastructures Limited (hereinafter referred to as the ‘Holding Company’) and its subsidiaries (Holding Company and its subsidiaries together referred to as “the Group”), its associates for the year ended March 31, 2026, (‘the Statement’) attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (‘Listing Regulations’).

In our opinion and to the best of our information and according to the explanations given to us, and based on the consideration of reports of other auditors on separate audited financial statements of the subsidiaries and associates, the aforesaid Statement:

(i) includes the annual financial results of the Holding Company and the following entities:

List of the Subsidiaries:

Genus Shareholder Trust (Sole beneficiary), Hi-Print Technologies Private Limited, Genus Enervio Smart Metering SPV Private Limited (formerly as Genus Mizoram SPV Private Limited), Genus Smart Metering Private Limited, Genus Advance Metering Private Limited, Genus Metering Infra Private Limited, Genus Smart Energy Private Limited, Genus Smart Technology Private Limited, Genus Alfa Smart Metering Private Limited, Genus Beta Smart Metering Private Limited, Genus Gamma Smart Metering Private Limited, Genus Delta Smart Metering Private Limited, Genus Assam Package-3 SPV Limited, Himachal Pradesh C Zone Smart Metering Private Limited and Newlectric Innovation Private Limited (w.e.f January 20, 2026)

List of the Associate entities:

M.K.J. Manufacturing Private Limited, Greentech Mega Food Park Limited, Hop Electric Manufacturing Private Limited and Gemstar Infra Pte. Ltd., Singapore.

*Ceased to be Associate entities with effect from April 24, 2025, pursuant to the transfer of the respective investments by the Holding Company in accordance with the Scheme of Demerger (refer note 6)

(ii) is presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

(iii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013 (‘the Act’), read with Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India, of the consolidated net profit, and consolidated other comprehensive income and other financial information of the Group and its associates for the year ended March 31, 2026.

M S K A & Associates LLP
(Formerly known as M S K A & Associates)
Chartered Accountants
Kapoor Patni & Associates
Chartered Accountants

2. Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing ('SAs') specified under section 143(10) of the Act. Our responsibilities under those SAs are further described in the Auditor's Responsibilities for the Audit of the consolidated financial results section of our report. We are independent of the Group and its associates in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the consolidated financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in "Other Matters" paragraph below, is sufficient and appropriate to provide a basis for our opinion on the statement.

3. Emphasis of Matter

We draw attention to Note 5 to the statements which describes that a search under the Prevention of Money Laundering Act, 2002 was conducted by the Directorate of Enforcement at the Holding Company's Corporate office and its Chairman's residence, and the management's position thereof.

Our opinion is not modified in respect of this matter.

4. Management's and Board of Directors' Responsibilities for the Consolidated Financial Results

This Statement has been prepared on the basis of the consolidated annual financial statements. The Holding Company's Management and Board of Directors are responsible for the preparation and presentation of this Statement that gives a true and fair view of the consolidated net profit, and consolidated other comprehensive income and other financial information of the Group and its associates in accordance with the recognition and measurement principles laid down in the applicable Accounting Standards prescribed under Section 133 of the Act read with Companies (Indian Accounting Standards) Rules, 2015, as amended and other accounting principles generally accepted in India and is in compliance with the Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group and of its associates are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of each company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the Statement by the Directors of the Holding Company, as aforesaid.

In preparing the Statement, the respective Board of Directors of the companies included in the Group and of its associates are responsible for assessing the ability of the Group and its associates to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group and of its associates are responsible for overseeing the financial reporting process of the Group and of its associates.

5. Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the Holding Company has adequate internal financial controls with reference to consolidated financial statements in place and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

• Conclude on the appropriateness of the Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group and its associates to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group and its associates to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represent the underlying transactions and events in a manner that achieves fair presentation.

• Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the entities within the Group and its associates to express an opinion on the Statement. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the Statement of which we are the independent auditors. For the other entities included in the Statement, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

We communicate with those charged with governance of the Holding Company and such other entities included in the Statement of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

We also performed procedures in accordance with the circular issued by SEBI under Regulation 33(8) of the Listing Regulations, to the extent applicable.

6. Other Matters

(a) The Statement includes the audited financial statements of 15 subsidiaries whose financial statements reflect total assets of Rs. 68.92 crores as at March 31, 2026, total revenue of Rs. 18.71 and Rs. 18.71 crores, net loss after tax of Rs. 12.84 crores and Rs. 40.01 crores, total comprehensive loss of Rs. 13.02 crores and Rs. 40.19 crores, respectively for the quarter and year ended March 31, 2026 and net cash outflows of Rs. 3.91 crores for the year ended March 31, 2026, as considered in the Statement, which have been audited by the other auditors. The above financial figures are before elimination but after the elimination of financial figures relating to investment by Genus Shareholder Trust in the equity shares of Genus Power Infrastructures Limited, the Holding Company. The other auditors' reports on the financial statements of these entities have been furnished to us by the management and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the reports of such other auditors and the procedures performed by us are as stated in paragraph above.

(b) The Statement includes the audited financial statements of 2 associates whose financial statements reflect Group's share of net profit after tax of Rs. 3.95 crores and Rs. 27.35 crores, and Group's share of total comprehensive income of Rs. 3.95 crores and Rs. 27.35 crores for the quarter and year ended March 31, 2026, as considered in the Statement, which have been audited by the other auditors. The other auditors' reports on the financial statements of these entities have been furnished to us by the management and our opinion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these associates is based solely on the reports of such other auditors and the procedures performed by us are as stated in paragraph above.

(c) The Statement includes the results for the quarter ended March 31, 2026 being the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For M S K A & Associates LLP

Firm Registration No.:105047W/W101187

VINOD

GUPTA

VINOD GUPTA

17:16:23 +05'30'

Vinod Gupta

Partner

Membership No. 503690

UDIN:26503690HWWMJD1003

For Kapoor Patni & Associates

Firm Registration No.: 019927C

ABHINAV

KAPOOR

ABHINAV KAPOOR

17:04:22 +05'30'

Abhinav Kapoor

Partner

Membership No.419689

UDIN:26419689UWCWUG3104

May 16, 2026

BSE Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai – 400001

Scrip Code: 530343

National Stock Exchange of India Limited
Plot No. C/1, Block-G Exchange Plaza,
5th Floor, BandraKurla Complex,
Bandra (E), Mumbai – 400051

SYMBOL: GENUSPOWER

Sub: Declaration in respect of Unmodified Opinion on Audited Financial Results for the Financial Year ended March 31, 2026.

Dear Sir / Madam,

Pursuant to Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby declare and confirm that the Statutory Auditors of the Company i.e., M S K A & Associates LLP, Chartered Accountants and Kapoor Patni & Associates, Chartered Accountants, have issued an Unmodified Audit Report on Standalone and Consolidated Financial Results of the Company for the financial year ended on March 31, 2026.

You are requested to take on record the same.

Thanking you,

For Genus Power Infrastructures Limited

(Nathu Lal Nama)
Chief Financial Officer

Genus Power Infrastructures Limited
(A Kailash Group Company)
Corporate Identity Number
L51909UP1992PLC051997

Corporate Office:
SPL-3, RIICO Industrial Area, Sitapura, Tonk Road,
Jaipur-302022, (Raj.), India
T. +91-141-7102400/500 • F. +91-141-2770319, 7102503
E. info@genus.in • W. www.genuspower.com

Registered Office:
G-123, Sector-63, Noida,
Uttar Pradesh-201307 (India)
T. +91-120-2581999
E. info@genus.in