Integrated Filing — IndAS
General information about company
| Scrip Code |
500400 |
| NSE Symbol |
TATAPOWER |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE245A01021 |
| Name of company |
Tata Power Company 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 |
11-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
10-10-2025 |
| 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 |
11-11-2025 14:15:00 |
| End date and time of board meeting |
11-11-2025 17:10:00 |
| 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 |
Declaration of unmodified opinion |
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 |
15,54,491.00 |
33,57,998.00 |
|
Other income |
50,541.00 |
86,712.00 |
|
Total income |
16,05,032.00 |
34,44,710.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
2,16,864.00 |
4,11,718.00 |
| (b) |
Purchases of stock-in-trade |
1,294.00 |
1,936.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(22,101.00) |
(26,142.00) |
| (d) |
Employee benefit expense |
1,10,211.00 |
2,26,347.00 |
| (e) |
Finance costs |
1,31,865.00 |
2,59,787.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,16,205.00 |
2,32,296.00 |
| (f) |
Other Expenses |
| 1 |
Cost of Power Purchased |
5,66,393.00 |
10,92,474.00 |
| 2 |
Cost of Fuel |
1,34,706.00 |
4,90,228.00 |
| 3 |
Transmission Charges |
38,396.00 |
77,235.00 |
| 4 |
Other Expenses |
1,78,533.00 |
3,40,106.00 |
|
Total other expenses |
9,18,028.00 |
20,00,043.00 |
|
Total expenses |
14,72,366.00 |
31,05,985.00 |
| 3 |
Total profit before exceptional items and tax |
1,32,666.00 |
3,38,725.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,32,666.00 |
3,38,725.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
21,004.00 |
35,488.00 |
| 8 |
Deferred tax |
22,447.00 |
43,677.00 |
| 9 |
Total tax expenses |
43,451.00 |
79,165.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
22,416.00 |
(34,660.00) |
| 11 |
Net Profit Loss for the period from
continuing operations |
1,11,631.00 |
2,24,900.00 |
| 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 |
12,908.00 |
25,871.00 |
| 16 |
Total profit (loss) for period |
1,24,539.00 |
2,50,771.00 |
| 17 |
Other comprehensive income net of taxes |
41,113.00 |
57,068.00 |
| 18 |
Total Comprehensive Income for the period |
1,65,652.00 |
3,07,839.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
91,944.00 |
1,97,930.00 |
|
Total profit or loss, attributable to non-controlling interests |
32,595.00 |
52,841.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
1,32,488.00 |
2,54,945.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
33,164.00 |
52,894.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
31,956.00 |
31,956.00 |
|
Face value of equity share capital |
1 |
1 |
| 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 |
2.88 |
6.19 |
|
Diluted earnings (loss) per share from continuing operations |
2.88 |
6.19 |
| 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 |
2.88 |
6.19 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.88 |
6.19 |
| 24 |
Debt equity ratio |
1.58 |
1.58 |
| 25 |
Debt service coverage ratio |
1.78 |
1.69 |
| 26 |
Interest service coverage ratio |
2.37 |
2.37 |
| 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 |
76,27,074.00 |
|
Capital work-in-progress |
15,94,312.00 |
|
Investment property |
0.00 |
|
Goodwill |
1,65,146.00 |
|
Other intangible assets |
1,28,809.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
12,84,326.00 |
|
Non-current financial assets |
|
|
Non-current investments |
2,43,882.00 |
|
Trade receivables, non-current |
1,69,681.00 |
|
Loans, non-current |
177.00 |
|
Other non-current financial assets |
2,99,117.00 |
|
Total non-current financial assets |
7,12,857.00 |
|
Deferred tax assets (net) |
55,445.00 |
|
Other non-current assets |
10,98,463.00 |
|
Total non-current assets |
1,26,66,432.00 |
| 2 |
Current assets |
|
|
Inventories |
5,25,153.00 |
|
Current financial asset |
|
|
Current investments |
1,74,283.00 |
|
Trade receivables, current |
6,79,891.00 |
|
Cash and cash equivalents |
2,43,308.00 |
|
Bank balance other than cash and cash equivalents |
6,96,676.00 |
|
Loans, current |
2,271.00 |
|
Other current financial assets |
4,19,406.00 |
|
Total current financial assets |
22,15,835.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
1,80,645.00 |
|
Total current assets |
29,21,633.00 |
| 3 |
Non-current assets classified as held for sale |
1,23,707.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
6,68,303.00 |
|
Total assets |
1,63,80,075.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
31,956.00 |
|
Other equity |
37,36,997.00 |
|
Total equity attributable to owners of parent |
37,68,953.00 |
|
Non controlling interest |
7,05,401.00 |
|
Total equity |
44,74,354.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
52,36,008.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
5,14,693.00 |
|
Total non-current financial liabilities |
57,50,701.00 |
|
Provisions, non-current |
2,88,899.00 |
|
Deferred tax liabilities (net) |
4,60,963.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
13,27,237.00 |
|
Total non-current liabilities |
78,27,800.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
12,78,342.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
56,891.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
6,64,094.00 |
|
Total Trade payable |
7,20,985.00 |
|
Other current financial liabilities |
16,74,049.00 |
|
Total current financial liabilities |
36,73,376.00 |
|
Other current liabilities |
2,98,098.00 |
|
Provisions, current |
57,975.00 |
|
Current tax liabilities (Net) |
23,574.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
40,53,023.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
11,356.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
13,542.00 |
|
Total liabilities |
1,19,05,721.00 |
|
Total equity and liabilites |
1,63,80,075.00 |
|
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 |
Thermal & Hydro |
2,33,586.00 |
7,18,005.00 |
| 2 |
Renewables |
3,61,311.00 |
7,23,896.00 |
| 3 |
Transmission and Distribution |
10,93,569.00 |
21,01,352.00 |
| 4 |
Others |
10,409.00 |
21,314.00 |
|
Total Segment Revenue |
16,98,875.00 |
35,64,567.00 |
|
Less: Inter segment revenue |
1,23,500.00 |
2,43,938.00 |
|
Revenue from operations |
15,75,375.00 |
33,20,629.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Thermal & Hydro |
41,300.00 |
1,26,548.00 |
| 2 |
Renewables |
1,14,014.00 |
2,26,514.00 |
| 3 |
Transmission and Distribution |
1,02,099.00 |
1,74,228.00 |
| 4 |
Others |
(2,848.00) |
(5,816.00) |
|
Total Profit before tax |
2,54,565.00 |
5,21,474.00 |
|
i. Finance cost |
1,31,865.00 |
2,59,787.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(45,290.00) |
(68,249.00) |
|
Profit before tax |
1,67,990.00 |
3,29,936.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Thermal & Hydro |
40,74,355.00 |
40,74,355.00 |
| 2 |
Renewables |
55,05,609.00 |
55,05,609.00 |
| 3 |
Transmission and Distribution |
48,22,568.00 |
48,22,568.00 |
| 4 |
Others |
1,63,924.00 |
1,63,924.00 |
|
Total Segment Asset |
1,45,66,456.00 |
1,45,66,456.00 |
|
Un-allocable Assets |
18,13,619.00 |
18,13,619.00 |
|
Net Segment Asset |
1,63,80,075.00 |
1,63,80,075.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Thermal & Hydro |
6,69,988.00 |
6,69,988.00 |
| 2 |
Renewables |
7,24,294.00 |
7,24,294.00 |
| 3 |
Transmission and Distribution |
28,51,608.00 |
28,51,608.00 |
| 4 |
Others |
14,417.00 |
14,417.00 |
|
Total Segment Liabilities |
42,60,307.00 |
42,60,307.00 |
|
Un-allocable Liabilities |
76,45,414.00 |
76,45,414.00 |
|
Net Segment Liabilities |
1,19,05,721.00 |
1,19,05,721.00 |
|
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 of Defined Benefit Plan |
-1160400000 |
-2152500000 |
| 2 |
Movement in Regulatory Deferral Balances |
912300000 |
1824600000 |
| 3 |
Equity Instrument classified as FVTOCI |
1350500000 |
3013200000 |
| 4 |
Share of Other Comprehensive Income/(Loss) of Associates and Joint Ventures accounted for using the Equity Method (net of tax) |
100000 |
-48400000 |
|
Total Amount of items that will not be reclassified to profit and loss |
11,025.00 |
26,369.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
792.00 |
2,451.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange Differences in translating the financial statements of foreign operations |
2045100000 |
2231800000 |
| 2 |
Effective portion of cash flow hedge |
703200000 |
120900000 |
| 3 |
Share of Other Comprehensive Income/(Loss) of Associates and Joint Ventures accounted for using the Equity Method (net of tax) |
506400000 |
985700000 |
|
Total Amount of items that will be reclassified to profit and loss |
32,547.00 |
33,384.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
1,667.00 |
234.00 |
| 5 |
Total Other comprehensive income |
41,113.00 |
57,068.00 |
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 |
3,38,725.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
2,59,787.00 |
|
Adjustments for decrease (increase) in inventories |
(67,971.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(1,46,125.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
(47,379.00) |
|
Adjustments for decrease (increase) in other current assets |
13,193.00 |
|
Adjustments for decrease (increase) in other non-current assets |
21,372.00 |
|
Adjustments for other financial assets, non-current |
(5,493.00) |
|
Adjustments for other financial assets, current |
(6,628.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(1,65,131.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(68,462.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
13,048.00 |
|
Adjustments for depreciation and amortisation expense |
2,32,296.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
(14,412.00) |
|
Adjustments for provisions, non-current |
34,030.00 |
|
Adjustments for other financial liabilities, current |
(52,359.00) |
|
Adjustments for other financial liabilities, non-current |
(1,311.00) |
|
Adjustments for unrealised foreign exchange losses gains |
(254.00) |
|
Adjustments for dividend income |
27,039.00 |
|
Adjustments for interest income |
35,778.00 |
|
Adjustments for share-based payments |
1,772.00 |
|
Adjustments for fair value losses (gains) |
(6,206.00) |
|
Adjustments for undistributed profits of associates |
25,871.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(30,400.00) |
|
Other adjustments to reconcile profit (loss) |
(8,789.00) |
|
Other adjustments for non-cash items |
(84,468.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(2,18,578.00) |
|
Net cash flows from (used in)
operations |
1,20,147.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
39,852.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
80,295.00 |
|
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 |
1,124.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
66,080.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
12,000.00 |
|
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 |
2,316.00 |
|
Purchase of property, plant and equipment |
6,85,370.00 |
|
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 |
1,04,746.00 |
|
Interest received |
38,261.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(23,054.00) |
|
Net cash flows from (used in)
investing activities |
(6,40,057.00) |
|
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 |
1,432.00 |
|
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 |
21,44,115.00 |
|
Repayments of borrowings |
14,61,000.00 |
|
Payments of lease liabilities |
27,805.00 |
|
Dividends paid |
95,888.00 |
|
Interest paid |
2,98,600.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
46,145.00 |
|
Net cash flows from (used in)
financing activities |
3,08,399.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(2,51,363.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
1,045.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(2,50,318.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
4,68,014.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
2,17,696.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Unaudited |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Declaration of unmodified opinion |
| Auditor's opinion |
|
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015:
The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified
opinion for the period on Standalone results |
Yes |
| Sr No. |
Audit firm's name |
Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI |
Certificate valid upto |
| 1 |
SRBC & CO LLP |
Yes |
28-02-2026 |