Integrated Filing — IndAS
General information about company
| Scrip Code |
532627 |
| NSE Symbol |
JPPOWER |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE351F01018 |
| Name of company |
JAIPRAKASH POWER VENTURES 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 |
04-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
28-01-2026 |
| 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 |
04-02-2026 12:00:00 |
| End date and time of board meeting |
04-02-2026 15:40:00 |
| 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 |
1,15,557.00 |
4,17,703.00 |
|
Other income |
5,588.00 |
14,379.00 |
|
Total income |
1,21,145.00 |
4,32,082.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
85,083.00 |
2,57,614.00 |
| (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 |
5,020.00 |
12,846.00 |
| (e) |
Finance costs |
9,135.00 |
28,805.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
11,947.00 |
35,595.00 |
| (f) |
Other Expenses |
| 1 |
Consultancy, legal & professional fee |
748.00 |
2,763.00 |
| 2 |
Director's sitting fee including GST & service tax |
8.00 |
37.00 |
| 3 |
Power, water and electricity charges |
566.00 |
1,637.00 |
| 4 |
Loss on sale/write off of Property Plant & Equipment(Net) |
1.00 |
138.00 |
| 5 |
Secuirty Expenses |
639.00 |
1,836.00 |
| 6 |
Rural/Site Development Exp. |
1,530.00 |
4,383.00 |
| 7 |
Miscellaneous expenses |
1,799.00 |
7,317.00 |
| 8 |
Rent |
351.00 |
762.00 |
| 9 |
Taxes & fees |
105.00 |
287.00 |
| 10 |
Corporate Social Responsibility |
2,351.00 |
3,518.00 |
|
Total other expenses |
8,098.00 |
22,678.00 |
|
Total expenses |
1,19,283.00 |
3,57,538.00 |
| 3 |
Total profit before exceptional items and tax |
1,862.00 |
74,544.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
1,862.00 |
74,544.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(9.00) |
16.00 |
| 8 |
Deferred tax |
1,494.00 |
28,128.00 |
| 9 |
Total tax expenses |
1,485.00 |
28,144.00 |
| 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 |
377.00 |
46,400.00 |
| 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 |
377.00 |
46,400.00 |
| 17 |
Other comprehensive income net of taxes |
(25.00) |
(24.00) |
| 18 |
Total Comprehensive Income for the period |
352.00 |
46,376.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
377.00 |
46,400.00 |
|
Total profit or loss, attributable to non-controlling interests |
0.00 |
0.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(25.00) |
(24.00) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
0.00 |
0.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
6,85,346.00 |
6,85,346.00 |
|
Face value of equity share capital |
0 |
0 |
| 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 |
0 |
0.51 |
|
Diluted earnings (loss) per share from continuing operations |
0 |
0.51 |
| 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 |
0 |
0.51 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
0 |
0.51 |
| 24 |
Debt equity ratio |
0.2400 |
0.2400 |
| 25 |
Debt service coverage ratio |
1.2400 |
2.4400 |
| 26 |
Interest service coverage ratio |
2.4700 |
4.7200 |
| 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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Power |
1,15,556.00 |
4,17,719.00 |
| 2 |
Coal |
18,052.00 |
57,401.00 |
| 3 |
Sand Mining |
0.00 |
0.00 |
| 4 |
Other, Cement Grinding etc |
0.00 |
0.00 |
|
Total Segment Revenue |
1,33,608.00 |
4,75,120.00 |
|
Less: Inter segment revenue |
18,051.00 |
57,417.00 |
|
Revenue from operations |
1,15,557.00 |
4,17,703.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Power |
22,411.00 |
1,39,320.00 |
| 2 |
Coal |
791.00 |
2,338.00 |
| 3 |
Sand Mining |
0.00 |
0.00 |
| 4 |
Other, Cement Grinding etc |
(258.00) |
(2,714.00) |
|
Total Profit before tax |
22,944.00 |
1,38,944.00 |
|
i. Finance cost |
9,135.00 |
28,805.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
11,947.00 |
35,595.00 |
|
Profit before tax |
1,862.00 |
74,544.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Power |
16,57,166.00 |
16,57,166.00 |
| 2 |
Coal |
37,182.00 |
37,182.00 |
| 3 |
Sand Mining |
957.00 |
957.00 |
| 4 |
Other, Cement Grinding etc |
94,447.00 |
94,447.00 |
|
Total Segment Asset |
17,89,752.00 |
17,89,752.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
17,89,752.00 |
17,89,752.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Power |
1,30,110.00 |
1,30,110.00 |
| 2 |
Coal |
13,488.00 |
13,488.00 |
| 3 |
Sand Mining |
0.00 |
0.00 |
| 4 |
Other, Cement Grinding etc |
68,222.00 |
68,222.00 |
|
Total Segment Liabilities |
2,11,820.00 |
2,11,820.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
2,11,820.00 |
2,11,820.00 |
|
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 |
Items that will not be reclassified to profit or loss |
(38.00) |
(36.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(38.00) |
(36.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(13.00) |
(12.00) |
| 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 |
(25.00) |
(24.00) |