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 |
30-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
22-01-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Third 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 |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
30-01-2026 14:30:00 |
| End date and time of board meeting |
30-01-2026 16:05:00 |
| 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 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? |
No |
| No Default |
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
| 1 |
Income |
|
Revenue from operations |
40,64,379.00 |
1,22,38,300.00 |
|
Other income |
1,02,895.00 |
3,31,191.00 |
|
Total income |
41,67,274.00 |
1,25,69,491.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
21,75,756.00 |
67,69,752.00 |
| (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 |
1,47,191.00 |
4,13,049.00 |
| (e) |
Finance costs |
2,27,524.00 |
7,77,523.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
4,11,699.00 |
11,97,946.00 |
| (f) |
Other Expenses |
| 1 |
Electricity purchased for trading |
94,254.00 |
2,78,654.00 |
| 2 |
Other expenses |
4,48,011.00 |
15,47,347.00 |
|
Total other expenses |
5,42,265.00 |
18,26,001.00 |
|
Total expenses |
35,04,435.00 |
1,09,84,271.00 |
| 3 |
Total profit before exceptional items and tax |
6,62,839.00 |
15,85,220.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
6,62,839.00 |
15,85,220.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,16,937.00 |
2,86,382.00 |
| 8 |
Deferred tax |
93,999.00 |
2,36,984.00 |
| 9 |
Total tax expenses |
2,10,936.00 |
5,23,366.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
46,791.00 |
3,79,641.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
4,98,694.00 |
14,41,495.00 |
| 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 |
4,98,694.00 |
14,41,495.00 |
| 17 |
Other comprehensive income net of taxes |
(5,913.00) |
(15,895.00) |
| 18 |
Total Comprehensive Income for the period |
4,92,781.00 |
14,25,600.00 |
| 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 |
9,69,667.00 |
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 |
5.14 |
14.87 |
|
Diluted earnings (loss) per share from continuing operations |
5.14 |
14.87 |
| 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 |
5.14 |
14.87 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
5.14 |
14.87 |
| 24 |
Debt equity ratio |
1.0900 |
1.0900 |
| 25 |
Debt service coverage ratio |
1.2700 |
2.0200 |
| 26 |
Interest service coverage ratio |
5.00 |
4.3900 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-12-2025 |
31-12-2025 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Standalone |
Standalone |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Generation |
39,91,905.00 |
1,20,21,123.00 |
| 2 |
Others |
3,21,294.00 |
9,88,199.00 |
| 3 |
Unallocated |
71,074.00 |
2,42,948.00 |
|
Total Segment Revenue |
43,84,273.00 |
1,32,52,270.00 |
|
Less: Inter segment revenue |
2,16,999.00 |
6,82,779.00 |
|
Revenue from operations |
41,67,274.00 |
1,25,69,491.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Generation |
8,46,119.00 |
25,29,696.00 |
| 2 |
Others |
28,043.00 |
87,984.00 |
| 3 |
Unallocated |
0.00 |
0.00 |
|
Total Profit before tax |
8,74,162.00 |
26,17,680.00 |
|
i. Finance cost |
2,27,524.00 |
7,77,523.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(72,878.00) |
(2,05,086.00) |
|
Profit before tax |
7,19,516.00 |
20,45,243.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Generation |
3,60,98,402.00 |
3,60,98,402.00 |
| 2 |
Others |
11,72,525.00 |
11,72,525.00 |
| 3 |
Unallocated |
46,31,823.00 |
46,31,823.00 |
|
Total Segment Asset |
4,19,02,750.00 |
4,19,02,750.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
4,19,02,750.00 |
4,19,02,750.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Generation |
35,45,740.00 |
35,45,740.00 |
| 2 |
Others |
4,39,683.00 |
4,39,683.00 |
| 3 |
Unallocated |
2,08,97,991.00 |
2,08,97,991.00 |
|
Total Segment Liabilities |
2,48,83,414.00 |
2,48,83,414.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
2,48,83,414.00 |
2,48,83,414.00 |
|
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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-12-2025 |
31-12-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Standalone |
Standalone |
|
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 |
(6,324.00) |
(18,986.00) |
| 2 |
Net gains/(losses) on fair value of equity instruments |
(694.00) |
(226.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(7,018.00) |
(19,212.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(1,105.00) |
(3,317.00) |
| 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 |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(5,913.00) |
(15,895.00) |