Integrated Filing — IndAS



General information about company
Scrip Code 540136
NSE Symbol HPL
MSEI Symbol NOTLISTED
ISIN INE495S01016
Name of company HPL Electric & Power 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 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-Aug-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 13-Aug-2025   14:30:00
End date and time of board meeting 13-Aug-2025   16:30:00
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 3830287000
Other income 11814000
Total income 3842101000
2 Expenses
(a) Cost of materials consumed 2502883000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -129091000
(d) Employee benefit expense 530820000
(e) Finance costs 226051000
(f) Depreciation, depletion and amortisation expense 115521000
(f) Other Expenses
1 Other Expenses 345752000 345752000
Total other expenses 345752000
Total expenses 3591936000
3 Total profit before exceptional items and tax 250165000
4 Exceptional items 0
5 Total profit before tax 250165000
6 Tax expense
7 Current tax 69838000
8 Deferred tax -4475000
9 Total tax expenses 65363000
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 184802000
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 184802000
17 Other comprehensive income net of taxes -1202000
18 Total Comprehensive Income for the period 183600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 184290000
Total profit or loss, attributable to non-controlling interests 512000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 183090000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 510000
21 Details of equity share capital
Paid-up equity share capital 643005000
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 2.87
Diluted earnings (loss) per share from continuing operations 2.87
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 2.87
Diluted earnings (loss) per share from continuing and discontinued operations 2.87
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) As per PDF filed of Outcome



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 Metering, Systems & Services 2039360000 2039360000
2 Consumer, Industrial & Services 1790927000 1790927000
Total Segment Revenue 3830287000
Less: Inter segment revenue
Revenue from operations 3830287000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metering, Systems & Services 360370000 360370000
2 Consumer, Industrial & Services 201559000 201559000
Total Profit before tax 561929000
i. Finance cost 226051000 226051000
ii. Other Unallocable Expenditure net off Unallocable income 85713000 85713000
Profit before tax 250165000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metering, Systems & Services 13609226000 13609226000
2 Consumer, Industrial & Services 7856974000 7856974000
Total Segment Asset 21466200000 21466200000
Un-allocable Assets 130374000 130374000
Net Segment Asset 21596574000 21596574000
4 Segment Liabilities
Segment Liabilities
1 Metering, Systems & Services 3292873000 3292873000
2 Consumer, Industrial & Services 2277294000 2277294000
Total Segment Liabilities 5570167000 5570167000
Un-allocable Liabilities 6670447000 6670447000
Net Segment Liabilities 12240614000 12240614000
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
1 Remesurement of post employement benefit obligation -1609000 -1609000
Total Amount of items that will not be reclassified to profit and loss -1609000
2 Income tax relating to items that will not be reclassified to profit or loss -407000
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 -1202000