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 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 30-01-2026   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



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 Consolidated Consolidated
1 Income
Revenue from operations 45,84,568.00 1,37,69,686.00
Other income 45,909.00 1,69,112.00
Total income 46,30,477.00 1,39,38,798.00
2 Expenses
(a) Cost of materials consumed 22,77,582.00 70,81,120.00
(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 1,75,672.00 4,92,148.00
(e) Finance costs 3,16,409.00 10,06,407.00
(f) Depreciation, depletion and amortisation expense 5,09,304.00 14,49,554.00
(f) Other Expenses
1 Electricity purchased for trading 1,44,647.00 4,32,504.00
2 Other expenses 5,29,709.00 17,67,387.00
Total other expenses 6,74,356.00 21,99,891.00
Total expenses 39,53,323.00 1,22,29,120.00
3 Total profit before exceptional items and tax 6,77,154.00 17,09,678.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,77,154.00 17,09,678.00
6 Tax expense
7 Current tax 1,29,507.00 3,28,454.00
8 Deferred tax 1,15,800.00 2,90,115.00
9 Total tax expenses 2,45,307.00 6,18,569.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 66,485.00 4,34,932.00
11 Net Profit Loss for the period from continuing operations 4,98,332.00 15,26,041.00
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 61,373.00 1,67,040.00
16 Total profit (loss) for period 5,59,705.00 16,93,081.00
17 Other comprehensive income net of taxes (4,121.00) (7,661.00)
18 Total Comprehensive Income for the period 5,55,584.00 16,85,420.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,48,867.00 16,56,605.00
Total profit or loss, attributable to non-controlling interests 10,838.00 36,476.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 5,44,691.00 16,48,877.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 10,893.00 36,543.00
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 5.66 17.08
Diluted earnings (loss) per share from continuing operations 5.66 17.08
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 5.66 17.08
Diluted earnings (loss) per share from continuing and discontinued operations 5.66 17.08
24 Debt equity ratio 1.3200 1.3200
25 Debt service coverage ratio 1.100 1.7900
26 Interest service coverage ratio 4.3800 4.1200
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Generation 44,65,781.00 1,34,06,186.00
2 Others 4,89,480.00 14,71,107.00
3 Unallocated 5,441.00 48,685.00
4 Share of Net Profit of JVs 0.00 0.00
5 - Less: Inter segment elimination (3,30,225.00) (9,87,180.00)
Total Segment Revenue 46,30,477.00 1,39,38,798.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 46,30,477.00 1,39,38,798.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Generation 10,53,425.00 31,30,769.00
2 Others (18,411.00) 68,294.00
3 Unallocated 0.00 0.00
4 Share of Net Profit of JVs 61,373.00 1,67,040.00
5 - Less: Inter segment elimination 0.00 0.00
Total Profit before tax 10,96,387.00 33,66,103.00
i. Finance cost 3,16,409.00 10,06,407.00
ii. Other Unallocable Expenditure net off Unallocable income (38,631.00) (42,209.00)
Profit before tax 8,18,609.00 24,01,905.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Generation 5,00,89,425.00 5,00,89,425.00
2 Others 21,69,119.00 21,69,119.00
3 Unallocated 29,82,194.00 29,82,194.00
4 Share of Net Profit of JVs 0.00 0.00
5 - Less: Inter segment elimination (3,10,634.00) (3,10,634.00)
Total Segment Asset 5,49,30,104.00 5,49,30,104.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 5,49,30,104.00 5,49,30,104.00
4 Segment Liabilities
Segment Liabilities
1 Generation 63,50,878.00 63,50,878.00
2 Others 10,30,354.00 10,30,354.00
3 Unallocated 2,83,68,587.00 2,83,68,587.00
4 Share of Net Profit of JVs 0.00 0.00
5 - Less: Inter segment elimination (3,10,634.00) (3,10,634.00)
Total Segment Liabilities 3,54,39,185.00 3,54,39,185.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 3,54,39,185.00 3,54,39,185.00
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 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 (6,980.00) (20,953.00)
2 Net gains/(losses) on fair value of equity instruments (694.00) (226.00)
3 Share of other comprehensive income of joint ventures companies 189.00 273.00
Total Amount of items that will not be reclassified to profit and loss (7,485.00) (20,906.00)
2 Income tax relating to items that will not be reclassified to profit or loss (1,220.00) (3,661.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 1,698.00 9,138.00
2 Share of other comprehensive income of joint venture companies 446.00 446.00
Total Amount of items that will be reclassified to profit and loss 2,144.00 9,584.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4,121.00) (7,661.00)