Integrated Filing — IndAS
General information about company
| Scrip Code |
533096 |
| NSE Symbol |
ADANIPOWER |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE814H01029 |
| Name of company |
ADANI POWER LIMITED |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
30-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
23-10-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
30-10-2025 11:30:00 |
| End date and time of board meeting |
30-10-2025 13:30:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
13,45,684.00 |
27,56,599.00 |
|
Other income |
85,095.00 |
1,31,550.00 |
|
Total income |
14,30,779.00 |
28,88,149.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
7,20,507.00 |
14,51,426.00 |
| (b) |
Purchases of stock-in-trade |
1,116.00 |
2,078.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
18,686.00 |
40,859.00 |
| (e) |
Finance costs |
84,163.00 |
1,69,856.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,19,341.00 |
2,28,200.00 |
| (f) |
Other Expenses |
| 1 |
Transmission Charges |
8,922.00 |
20,400.00 |
| 2 |
Other Expenses |
81,424.00 |
1,58,279.00 |
|
Total other expenses |
90,346.00 |
1,78,679.00 |
|
Total expenses |
10,34,159.00 |
20,71,098.00 |
| 3 |
Total profit before exceptional items and tax |
3,96,620.00 |
8,17,051.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
3,96,620.00 |
8,17,051.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
14,447.00 |
16,273.00 |
| 8 |
Deferred tax |
91,527.00 |
1,79,619.00 |
| 9 |
Total tax expenses |
1,05,974.00 |
1,95,892.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
2,90,646.00 |
6,21,159.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
2,90,646.00 |
6,21,159.00 |
| 17 |
Other comprehensive income net of taxes |
2,133.00 |
2,397.00 |
| 18 |
Total Comprehensive Income for the period |
2,92,779.00 |
6,23,556.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
2,95,278.00 |
6,33,764.00 |
|
Total profit or loss, attributable to non-controlling interests |
(4,632.00) |
(12,605.00) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
2,97,395.00 |
6,36,151.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(4,616.00) |
(12,595.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,85,694.00 |
3,85,694.00 |
|
Face value of equity share capital |
2 |
2 |
| 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 |
1.53 |
3.26 |
|
Diluted earnings (loss) per share from continuing operations |
1.53 |
3.26 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
1.53 |
3.26 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
1.53 |
3.26 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
30-09-2025 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
70,78,513.00 |
|
Capital work-in-progress |
19,77,865.00 |
|
Investment property |
9,260.00 |
|
Goodwill |
20,452.00 |
|
Other intangible assets |
1,947.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
22.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
757.00 |
|
Other non-current financial assets |
64,088.00 |
|
Total non-current financial assets |
64,867.00 |
|
Deferred tax assets (net) |
0.00 |
|
Other non-current assets |
7,36,978.00 |
|
Total non-current assets |
98,89,882.00 |
| 2 |
Current assets |
|
|
Inventories |
3,14,031.00 |
|
Current financial asset |
|
|
Current investments |
5,017.00 |
|
Trade receivables, current |
9,43,792.00 |
|
Cash and cash equivalents |
4,68,258.00 |
|
Bank balance other than cash and cash equivalents |
5,60,846.00 |
|
Loans, current |
806.00 |
|
Other current financial assets |
1,53,553.00 |
|
Total current financial assets |
21,32,272.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
2,18,868.00 |
|
Total current assets |
26,65,171.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,25,55,053.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,85,694.00 |
|
Other equity |
54,59,365.00 |
|
Total equity attributable to owners of parent |
58,45,059.00 |
|
Non controlling interest |
1,19,615.00 |
|
Total equity |
59,64,674.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
36,10,982.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
1,32,356.00 |
|
Total non-current financial liabilities |
37,43,338.00 |
|
Provisions, non-current |
26,795.00 |
|
Deferred tax liabilities (net) |
5,82,706.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
5,49,778.00 |
|
Total non-current liabilities |
49,02,617.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
11,14,387.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
11,388.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,86,277.00 |
|
Total Trade payable |
2,97,665.00 |
|
Other current financial liabilities |
1,41,613.00 |
|
Total current financial liabilities |
15,53,665.00 |
|
Other current liabilities |
1,06,981.00 |
|
Provisions, current |
10,790.00 |
|
Current tax liabilities (Net) |
16,326.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
16,87,762.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
65,90,379.00 |
|
Total equity and liabilites |
1,25,55,053.00 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| Date of end of reporting
period |
30-09-2025 |
30-09-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Power Generation and related activities |
13,45,684.00 |
27,56,599.00 |
| 2 |
Trading, investment and other activities |
0.00 |
0.00 |
|
Total Segment Revenue |
13,45,684.00 |
27,56,599.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
13,45,684.00 |
27,56,599.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Power Generation and related activities |
4,03,087.00 |
8,29,387.00 |
| 2 |
Trading, investment and other activities |
(12.00) |
1,381.00 |
|
Total Profit before tax |
4,03,075.00 |
8,30,768.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
6,455.00 |
13,717.00 |
|
Profit before tax |
3,96,620.00 |
8,17,051.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Power Generation and related activities |
1,23,91,144.00 |
1,23,91,144.00 |
| 2 |
Trading, investment and other activities |
1,30,878.00 |
1,30,878.00 |
|
Total Segment Asset |
1,25,22,022.00 |
1,25,22,022.00 |
|
Un-allocable Assets |
33,031.00 |
33,031.00 |
|
Net Segment Asset |
1,25,55,053.00 |
1,25,55,053.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Power Generation and related activities |
58,68,992.00 |
58,68,992.00 |
| 2 |
Trading, investment and other activities |
1,16,447.00 |
1,16,447.00 |
|
Total Segment Liabilities |
59,85,439.00 |
59,85,439.00 |
|
Un-allocable Liabilities |
6,04,939.00 |
6,04,939.00 |
|
Net Segment Liabilities |
65,90,378.00 |
65,90,378.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Remeasurement Gain / (Loss) of defined benefit plans |
2,857.00 |
3,211.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
2,857.00 |
3,211.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
723.00 |
813.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
(1.00) |
(1.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(1.00) |
(1.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
2,133.00 |
2,397.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
8,17,051.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,69,856.00 |
|
Adjustments for decrease (increase) in inventories |
24,919.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
3,58,383.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(30,855.00) |
|
Adjustments for decrease (increase) in other non-current assets |
18,673.00 |
|
Adjustments for other financial assets, non-current |
3,516.00 |
|
Adjustments for other financial assets, current |
574.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(589.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(28,190.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
2,28,200.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
3,619.00 |
|
Adjustments for provisions, non-current |
(4,242.00) |
|
Adjustments for other financial liabilities, current |
(5,527.00) |
|
Adjustments for other financial liabilities, non-current |
25,305.00 |
|
Adjustments for unrealised foreign exchange losses gains |
829.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
75,678.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(2,615.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(24,701.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
6,61,477.00 |
|
Net cash flows from (used in)
operations |
14,78,528.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(15,380.00) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
14,93,908.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
3,96,387.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
1,578.00 |
|
Purchase of property, plant and equipment |
10,60,759.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
19,073.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
1,29,099.00 |
|
Net cash flows from (used in)
investing activities |
(13,07,396.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
3,05,692.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
(26,916.00) |
|
Proceeds from borrowings |
12,30,349.00 |
|
Repayments of borrowings |
3,26,396.00 |
|
Payments of lease liabilities |
1,087.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
1,81,548.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1,38,949.00) |
|
Net cash flows from (used in)
financing activities |
2,49,761.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
4,36,273.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
4,36,273.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
31,986.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
4,68,259.00 |