Integrated Filing — IndAS



General information about company
Scrip Code 532555
NSE Symbol NTPC
MSEI Symbol NOTLISTED
ISIN INE733E01010
Name of company NTPC Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-Jul-2025   16:35:00
End date and time of board meeting 29-Jul-2025   18:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 470653600000
Other income 7557500000
Total income 478211100000
2 Expenses
(a) Cost of materials consumed 249730400000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 15843500000
(e) Finance costs 34675200000
(f) Depreciation, depletion and amortisation expense 45870000000
(f) Other Expenses
1 Electricity purchased for trading 13729300000 13729300000
2 Other expenses 65551000000 65551000000
Total other expenses 79280300000
Total expenses 425399400000
3 Total profit before exceptional items and tax 52811700000
4 Exceptional items 0
5 Total profit before tax 52811700000
6 Tax expense
7 Current tax 9026800000
8 Deferred tax 7539200000
9 Total tax expenses 16566000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 20073200000
11 Net Profit Loss for the period from continuing operations 56318900000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 4765700000
16 Total profit (loss) for period 61084600000
17 Other comprehensive income net of taxes -522100000
18 Total Comprehensive Income for the period 60562500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 60106000000
Total profit or loss, attributable to non-controlling interests 978600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 59583300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 979200000
21 Details of equity share capital
Paid-up equity share capital 96966700000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 6.2
Diluted earnings (loss) per share from continuing operations 6.2
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.2
Diluted earnings (loss) per share from continuing and discontinued operations 6.2
24 Debt equity ratio 0.0131
25 Debt service coverage ratio 0.0268
26 Interest service coverage ratio 0.0408
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Generation 459021400000 459021400000
2 Others 48935400000 48935400000
3 Unallocated 3842700000 3842700000
4 Less: Inter segment elimination -33588400000 -33588400000
5 Share of profit of JVs 0 0
Total Segment Revenue 478211100000
Less: Inter segment revenue 0 0
Revenue from operations 478211100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Generation 106049300000 106049300000
2 Others 5726200000 5726200000
3 Unallocated 0 0
4 Less: Inter segment elimination 0 0
5 Share of profit of JVs 4765700000 4765700000
Total Profit before tax 116541200000
i. Finance cost 34675200000 34675200000
ii. Other Unallocable Expenditure net off Unallocable income 48200000 48200000
Profit before tax 81817800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Generation 4850672900000 4850672900000
2 Others 211509100000 211509100000
3 Unallocated 261052900000 261052900000
4 Less: Inter segment elimination -4433800000 -4433800000
5 Share of profit of JVs 0 0
Total Segment Asset 5318801100000 5318801100000
Un-allocable Assets 0 0
Net Segment Asset 5318801100000 5318801100000
4 Segment Liabilities
Segment Liabilities
1 Generation 630986100000 630986100000
2 Others 73277400000 73277400000
3 Unallocated 2717536800000 2717536800000
4 Less: Inter segment elimination -4433800000 -4433800000
5 Share of profit of JVs 0 0
Total Segment Liabilities 3417366500000 3417366500000
Un-allocable Liabilities 0 0
Net Segment Liabilities 3417366500000 3417366500000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Profit before tax is including regulatory deferral account balances and share of profit of JVs.



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Net actuarial gains/(losses) on defined benefit plans -698400000 -698400000
2 Net gains/(losses) on fair value of equity instruments 206400000 206400000
3 Share of OCI of JVs accounted for under equity method 10700000 10700000
Total Amount of items that will not be reclassified to profit and loss -481300000
2 Income tax relating to items that will not be reclassified to profit or loss -122000000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -162800000 -162800000
Total Amount of items that will be reclassified to profit and loss -162800000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -522100000