Integrated Filing — IndAS



General information about company
Scrip Code 539686
NSE Symbol KPEL
MSEI Symbol NOTLISTED
ISIN INE127T01021
Name of company K.P. Energy 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 31-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 05-Aug-2025   09:55:00
End date and time of board meeting 05-Aug-2025   10:24:00
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 2194722000
Other income 11241000
Total income 2205963000
2 Expenses
(a) Cost of materials consumed 1410747000
(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 126646000
(e) Finance costs 93507000
(f) Depreciation, depletion and amortisation expense 55181000
(f) Other Expenses
1 Other Expenses 172353000 172353000
Total other expenses 172353000
Total expenses 1858434000
3 Total profit before exceptional items and tax 347529000
4 Exceptional items 0
5 Total profit before tax 347529000
6 Tax expense
7 Current tax 44833000
8 Deferred tax 47259000
9 Total tax expenses 92092000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 255437000
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 -1224000
16 Total profit (loss) for period 254213000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 254213000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 254215000
Total profit or loss, attributable to non-controlling interests -2000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 254215000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -2000
21 Details of equity share capital
Paid-up equity share capital 334535000
Face value of equity share capital 5
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 3.81
Diluted earnings (loss) per share from continuing operations 3.77
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 3.81
Diluted earnings (loss) per share from continuing and discontinued operations 3.77
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 Infrastructure Development 2081766000 2081766000
2 from Sale of Power 101394000 101394000
3 Operation & Maintenance Services 11562000 11562000
Total Segment Revenue 2194722000
Less: Inter segment revenue 0 0
Revenue from operations 2194722000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Infrastructure Development 399476000 399476000
2 from Sale of Power 40177000 40177000
3 Operation & Maintenance Services 1383000 1383000
Total Profit before tax 441036000
i. Finance cost 93507000 93507000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 347529000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Infrastructure Development 8365072000 8365072000
2 from Sale of Power 3293617000 3293617000
3 Operation & Maintenance Services 28551000 28551000
Total Segment Asset 11687240000 11687240000
Un-allocable Assets 0 0
Net Segment Asset 11687240000 11687240000
4 Segment Liabilities
Segment Liabilities
1 Infrastructure Development 6635714000 6635714000
2 from Sale of Power 1663750000 1663750000
3 Operation & Maintenance Services 12477000 12477000
Total Segment Liabilities 8311941000 8311941000
Un-allocable Liabilities 0 0
Net Segment Liabilities 8311941000 8311941000
Disclosure of notes on segments



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 0