Integrated Filing — IndAS



General information about company
Scrip Code 533098
NSE Symbol NHPC
MSEI Symbol NOTLISTED
ISIN INE848E01016
Name of company NHPC 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment GENERATION OF ELECTRICITY
Start date and time of board meeting 12-Aug-2025   18:00:00
End date and time of board meeting 12-Aug-2025   20:00:00
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
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? Yes



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 Standalone
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 29774300000
Other income 2554400000
Total income 32328700000
2 Expenses
(a) Cost of materials consumed 0
(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 3913100000
(e) Finance costs 2523400000
(f) Depreciation, depletion and amortisation expense 4142400000
(f) Other Expenses
1 Generation Expenses 2892800000 2892800000
2 Other Expenses 6513200000 6513200000
Total other expenses 9406000000
Total expenses 19984900000
3 Total profit before exceptional items and tax 12343800000
4 Exceptional items 0
5 Total profit before tax 12343800000
6 Tax expense
7 Current tax 2232700000
8 Deferred tax 962900000
9 Total tax expenses 3195600000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 1570500000
11 Net Profit Loss for the period from continuing operations 10718700000
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 0
16 Total profit (loss) for period 10718700000
17 Other comprehensive income net of taxes -83800000
18 Total Comprehensive Income for the period 10634900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 100450300000
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 1.07
Diluted earnings (loss) per share from continuing operations 1.07
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 1.07
Diluted earnings (loss) per share from continuing and discontinued operations 1.07
24 Debt equity ratio 0.0102
25 Debt service coverage ratio 0.0322
26 Interest service coverage ratio 0.0575
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio For Calculation of ISCR and DSCR, amount of interest and principal repayments against the borrowings of the operational projects have been considered.
Interest service coverage ratio For Calculation of ISCR and DSCR, amount of interest and principal repayments against the borrowings of the operational projects have been considered.


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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post employment defined benefit obligations (Net of Tax) -96400000 -96400000
2 Less: Movement in Regulatory Deferral Account Balances (Net of Tax) 0 0
3 Changes in the fair value of equity instrument at FVTOCI (Net of Tax) 154200000 154200000
Total Amount of items that will not be reclassified to profit and loss 57800000
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
1 Changes in the fair value of debt investments at FVTOCI (Net of Tax) 5500000 5500000
2 Cost of Hedge Reserve (Net of Tax) -147100000 -147100000
Total Amount of items that will be reclassified to profit and loss -141600000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -83800000





Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 210849500000
B Of the total amount outstanding, amount of default as on date 0 No default
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0 Total amount outstanding as on date for Listed debt securities i.e. NCDs and NCRPS is Rs 18944.35 Crore.
B Of the total amount outstanding, amount of default as on date 0 No default
3. Total financial indebtedness of the listed entity including short-term and long-term debt 400293000000