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 |
01-04-2025 |
| 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 |
24-10-2025 |
| 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 16:35:00 |
| End date and time of board meeting |
30-10-2025 18:15:00 |
| 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 |
44,78,582.00 |
91,85,118.00 |
|
Other income |
47,628.00 |
1,23,203.00 |
|
Total income |
45,26,210.00 |
93,08,321.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
23,06,234.00 |
48,03,538.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
1,58,041.00 |
3,16,476.00 |
| (e) |
Finance costs |
3,43,246.00 |
6,89,998.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
4,81,550.00 |
9,40,250.00 |
| (f) |
Other Expenses |
| 1 |
Electricity purchased for Trading |
1,50,564.00 |
2,87,857.00 |
| 2 |
Other Expenses |
5,82,168.00 |
12,37,678.00 |
|
Total other expenses |
7,32,732.00 |
15,25,535.00 |
|
Total expenses |
40,21,803.00 |
82,75,797.00 |
| 3 |
Total profit before exceptional items and tax |
5,04,407.00 |
10,32,524.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
5,04,407.00 |
10,32,524.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,08,679.00 |
1,98,947.00 |
| 8 |
Deferred tax |
98,923.00 |
1,74,315.00 |
| 9 |
Total tax expenses |
2,07,602.00 |
3,73,262.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
1,67,715.00 |
3,68,447.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
4,64,520.00 |
10,27,709.00 |
| 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 |
58,010.00 |
1,05,667.00 |
| 16 |
Total profit (loss) for period |
5,22,530.00 |
11,33,376.00 |
| 17 |
Other comprehensive income net of taxes |
1,681.00 |
(3,540.00) |
| 18 |
Total Comprehensive Income for the period |
5,24,211.00 |
11,29,836.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
5,06,678.00 |
11,07,738.00 |
|
Total profit or loss, attributable to non-controlling interests |
15,852.00 |
25,638.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
5,08,353.00 |
11,04,186.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
15,858.00 |
25,650.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
9,69,697.00 |
9,69,667.00 |
|
Face value of equity share capital |
10 |
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 |
5.23 |
11.42 |
|
Diluted earnings (loss) per share from continuing operations |
5.23 |
11.42 |
| 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 |
5.23 |
11.42 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
5.23 |
11.42 |
| 24 |
Debt equity ratio |
1.3100 |
1.3100 |
| 25 |
Debt service coverage ratio |
2.500 |
2.5900 |
| 26 |
Interest service coverage ratio |
3.9300 |
4.0100 |
| 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 |
2,94,19,961.00 |
|
Capital work-in-progress |
88,60,459.00 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
96,240.00 |
|
Intangible assets under development |
14,276.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
19,50,291.00 |
|
Non-current financial assets |
|
|
Non-current investments |
60,936.00 |
|
Trade receivables, non-current |
23.00 |
|
Loans, non-current |
78,986.00 |
|
Other non-current financial assets |
64,661.00 |
|
Total non-current financial assets |
2,04,606.00 |
|
Deferred tax assets (net) |
80,215.00 |
|
Other non-current assets |
19,59,003.00 |
|
Total non-current assets |
4,25,85,051.00 |
| 2 |
Current assets |
|
|
Inventories |
16,85,412.00 |
|
Current financial asset |
|
|
Current investments |
5,000.00 |
|
Trade receivables, current |
31,75,032.00 |
|
Cash and cash equivalents |
2,16,392.00 |
|
Bank balance other than cash and cash equivalents |
5,78,696.00 |
|
Loans, current |
31,369.00 |
|
Other current financial assets |
23,14,922.00 |
|
Total current financial assets |
63,21,411.00 |
|
Current tax assets (net) |
3,292.00 |
|
Other current assets |
9,59,564.00 |
|
Total current assets |
89,69,679.00 |
| 3 |
Non-current assets classified as held for sale |
16,002.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
22,95,689.00 |
|
Total assets |
5,38,66,421.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
9,69,667.00 |
|
Other equity |
1,82,33,815.00 |
|
Total equity attributable to owners of parent |
1,92,03,482.00 |
|
Non controlling interest |
7,47,170.00 |
|
Total equity |
1,99,50,652.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
2,02,58,254.00 |
|
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 |
3,19,102.00 |
|
Total non-current financial liabilities |
2,05,77,356.00 |
|
Provisions, non-current |
2,29,175.00 |
|
Deferred tax liabilities (net) |
20,51,380.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
3,56,089.00 |
|
Total non-current liabilities |
2,32,14,000.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
49,61,404.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
70,782.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
9,52,411.00 |
|
Total Trade payable |
10,23,193.00 |
|
Other current financial liabilities |
33,51,193.00 |
|
Total current financial liabilities |
93,35,790.00 |
|
Other current liabilities |
2,39,920.00 |
|
Provisions, current |
7,80,574.00 |
|
Current tax liabilities (Net) |
8,331.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,03,64,615.00 |
| 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 |
3,37,154.00 |
|
Total liabilities |
3,39,15,769.00 |
|
Total equity and liabilites |
5,38,66,421.00 |
|
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 |
Generation |
43,50,191.00 |
89,40,405.00 |
| 2 |
Others |
4,92,273.00 |
9,81,627.00 |
| 3 |
Unallocated |
4,817.00 |
43,244.00 |
| 4 |
Less: Inter segment elimination |
(3,21,071.00) |
(6,56,955.00) |
| 5 |
Share of Net Profit of JVs |
0.00 |
0.00 |
|
Total Segment Revenue |
45,26,210.00 |
93,08,321.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
45,26,210.00 |
93,08,321.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Generation |
10,16,851.00 |
20,77,344.00 |
| 2 |
Others |
29,443.00 |
86,705.00 |
| 3 |
Unallocated |
0.00 |
0.00 |
| 4 |
Less: Inter segment elimination |
0.00 |
0.00 |
| 5 |
Share of Net Profit of JVs |
58,010.00 |
1,05,667.00 |
|
Total Profit before tax |
11,04,304.00 |
22,69,716.00 |
|
i. Finance cost |
3,43,246.00 |
6,89,998.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(4,060.00) |
(3,578.00) |
|
Profit before tax |
7,65,118.00 |
15,83,296.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Generation |
4,90,36,745.00 |
4,90,36,745.00 |
| 2 |
Others |
21,69,987.00 |
21,69,987.00 |
| 3 |
Unallocated |
27,41,325.00 |
27,41,325.00 |
| 4 |
Less: Inter segment elimination |
(81,636.00) |
(81,636.00) |
| 5 |
Share of Net Profit of JVs |
0.00 |
0.00 |
|
Total Segment Asset |
5,38,66,421.00 |
5,38,66,421.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
5,38,66,421.00 |
5,38,66,421.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Generation |
63,53,481.00 |
63,53,481.00 |
| 2 |
Others |
7,34,915.00 |
7,34,915.00 |
| 3 |
Unallocated |
2,76,56,179.00 |
2,76,56,179.00 |
| 4 |
Less: Inter segment elimination |
(81,636.00) |
(81,636.00) |
| 5 |
Share of Net Profit of JVs |
0.00 |
0.00 |
|
Total Segment Liabilities |
3,46,62,939.00 |
3,46,62,939.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
3,46,62,939.00 |
3,46,62,939.00 |
|
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 |
Net actuarial gains/(losses) on defined benefit plans |
(6,989.00) |
(13,973.00) |
| 2 |
Net gains/(losses) on fair value of equity instruments |
(1,596.00) |
468.00 |
| 3 |
Share of OCI of joint ventures |
(23.00) |
84.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
(8,608.00) |
(13,421.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(1,221.00) |
(2,441.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
9,068.00 |
7,440.00 |
|
Total Amount of items that will be reclassified to profit and loss |
9,068.00 |
7,440.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
1,681.00 |
(3,540.00) |
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 |
10,32,524.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
6,81,487.00 |
|
Adjustments for decrease (increase) in inventories |
2,59,921.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
3,03,456.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
(5,76,912.00) |
|
Adjustments for other financial assets, current |
0.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
0.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(63,755.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
9,40,250.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
35,125.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
0.00 |
|
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 |
0.00 |
|
Other adjustments to reconcile profit (loss) |
18,694.00 |
|
Other adjustments for non-cash items |
(268.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
15,97,998.00 |
|
Net cash flows from (used in)
operations |
26,30,522.00 |
|
Dividends received |
(1,404.00) |
|
Interest paid |
0.00 |
|
Interest received |
(36,746.00) |
|
Income taxes paid (refund) |
1,44,084.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
24,48,288.00 |
|
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 |
0.00 |
|
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 |
64,717.00 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
18,41,287.00 |
|
Proceeds from sales of investment property |
2,741.00 |
|
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 |
5,735.00 |
|
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 |
1,404.00 |
|
Interest received |
42,798.00 |
|
Income taxes paid (refund) |
23,002.00 |
|
Other inflows (outflows) of cash |
4,17,361.00 |
|
Net cash flows from (used in)
investing activities |
(13,29,533.00) |
|
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 |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
14,35,427.00 |
|
Repayments of borrowings |
12,71,954.00 |
|
Payments of lease liabilities |
14,301.00 |
|
Dividends paid |
3,38,710.00 |
|
Interest paid |
8,55,576.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
95.00 |
|
Net cash flows from (used in)
financing activities |
(10,45,019.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
73,736.00 |
|
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 |
73,736.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,42,656.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
2,16,392.00 |