Integrated Filing — IndAS



General information about company

Scrip Code 500400
NSE Symbol TATAPOWER
MSEI Symbol NOTLISTED
ISIN INE245A01021
Name of company The 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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-01-2026
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   14:00:00
End date and time of board meeting 04-02-2026   16:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-10-2025 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 13,94,841.00 47,52,839.00
Other income 32,067.00 1,18,779.00
Total income 14,26,908.00 48,71,618.00
2 Expenses
(a) Cost of materials consumed 2,03,615.00 6,15,333.00
(b) Purchases of stock-in-trade 1,475.00 3,411.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 16,957.00 (9,185.00)
(d) Employee benefit expense 1,19,649.00 3,45,996.00
(e) Finance costs 1,36,366.00 3,96,153.00
(f) Depreciation, depletion and amortisation expense 1,20,790.00 3,53,086.00
(f) Other Expenses
1 Cost of Power Purchased 4,04,714.00 14,97,188.00
2 Cost of Fuel 1,25,982.00 6,16,210.00
3 Transmission Charges 33,560.00 1,10,795.00
4 Other Expenses 1,83,398.00 5,23,504.00
Total other expenses 7,47,654.00 27,47,697.00
Total expenses 13,46,506.00 44,52,491.00
3 Total profit before exceptional items and tax 80,402.00 4,19,127.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 80,402.00 4,19,127.00
6 Tax expense
7 Current tax 32,697.00 68,185.00
8 Deferred tax 1,833.00 45,510.00
9 Total tax expenses 34,530.00 1,13,695.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 53,692.00 19,032.00
11 Net Profit Loss for the period from continuing operations 99,564.00 3,24,464.00
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 19,869.00 45,740.00
16 Total profit (loss) for period 1,19,433.00 3,70,204.00
17 Other comprehensive income net of taxes (14,833.00) 42,235.00
18 Total Comprehensive Income for the period 1,04,600.00 4,12,439.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 77,198.00 2,75,128.00
Total profit or loss, attributable to non-controlling interests 42,235.00 95,076.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 62,076.00 3,17,021.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 42,524.00 95,418.00
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 2.41 8.6
Diluted earnings (loss) per share from continuing operations 2.41 8.6
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 2.41 8.6
Diluted earnings (loss) per share from continuing and discontinued operations 2.41 8.6
24 Debt equity ratio 1.6300 1.6300
25 Debt service coverage ratio 1.7100 1.6900
26 Interest service coverage ratio 2.2100 2.3200
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) NOTES TO THE CONSOLIDATED FINANCIAL RESULTS – Q3 FY26 1. The above consolidated financial results of The Tata Power Company Limited (“the Holding Company”) and its subsidiaries (together referred to as Group), associates and joint ventures were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 4th February, 2026. 2. The Holding Company was supplying power from the Mundra Power Plant (“Plant”) till 30th June, 2025, based on the directions of the Ministry of Power (“MoP”) under Section 11 of the Electricity Act, 2003. Subsequently with effect from 3rd July, 2025, the Holding Company has temporarily suspended operations of the Plant to undertake pending overhauling activities aimed at resolving existing technical issues. Further, the Holding Company is currently in discussion with procurers for execution of a Supplementary Power Purchase Agreement (SPPA), and the impact, if any, will be considered once it is finalized. 3. During the quarter, the Holding Company has granted additional 50,73,760 (Fifty Lakh Seventy-Three Thousand Seven Hundred and Sixty) employee stock options to the eligible employees of the Holding Company and its subsidiaries, at an exercise price of INR 395.85 (Three Hundred Ninety-Five Rupees Eighty-Five Paise) per option exercisable into equivalent equity shares of INR 1 each subject to fulfilment of vesting conditions, under 'The Tata Power Company Limited - Employee Stock Option Plan 2023', as approved by shareholders of the Holding Company on 25th September, 2023. 4. On 21st November 2025, the Government of India notified the four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 labour laws. The Group has done a preliminary assessment and considered an impact of the changes and accordingly accounted additional expense of INR 78 crore towards gratuity and leave liabilities. Of this amount, INR 68 crore pertains to the regulated business and has been treated as pass-through in tariff, based on management’s internal assessment supported by external legal opinion. The Group continues to monitor the finalization of Central/State Rules and clarifications from the Government on other aspects of the Labour Codes and finalise the impact on the financial results including that of sub-contractor liabilities as and when such clarifications are issued/rules are notified. 5. On 26th September, 2023 the Singapore International Arbitration Centre (SIAC) had published a liability award whereby the Arbitral Tribunal held that the Holding Company was in breach of certain clauses of the Non- disclosure agreements entered into with Kleros Capital Partners Limited ('Kleros') and of its contractual duty of good faith and confidence. Further, on 1st July, 2025 and 27th August, 2025, the SIAC published a quantum award and final award (together referred to as 'awards') by a majority of 2:1, directing the Holding Company to pay Kleros damages for loss of opportunity of USD 490,320,000 with simple interest of 5.33% from 30th November, 2020 and cost of SGD 11,341,963.46 with simple interest of 5.33% from 1st July, 2025. The Holding Company has obtained a view from its legal counsel stating that the Holding Company has various justifiable grounds to seek setting aside the awards with high probability of a favorable outcome. Based on the legal advice Holding Company has filed an appeal on 23rd October, 2025, with the Singapore International Commercial Court (SICC) for setting aside the awards and does not foresee any affirmative payment obligation. Considering this, no provision has been recorded in the financial results for the quarter and nine months ended 31st December, 2025. 6. During the current quarter, the Delhi Electricity Regulatory Commission (DERC) released the True-up Order for FY 2022–23 in respect of Tata Power Delhi Distribution Limited (TPDDL), a subsidiary company. Similarly, in the previous quarter, the DERC had approved the tariff True-up Order for FY 2021–22. Accordingly, the Group has recognised regulatory assets of INR 727 crore and tax expense of INR 183 crore for the nine months ended 31st December, 2025 and regulatory assets of INR 460 crore and tax expense of INR 116 crore in the current quarter. 7. Subsequent to the quarter, the Holding Company has acquired 100% equity stake in Jejuri Hinjewadi Power Transmission Limited to Build-Own-Operate Transfer basis for providing transmission services. 8. The standalone audited financial results of the Holding Company are available for Investors at www.tatapower.com, www.nseindia.com and www.bseindia.com. RATIO DEFINITION: Debt Equity Ratio : Total Debt(1) / Total Equity(2) Debt Service Coverage Ratio : (Profit before exceptional items & tax + interest expenses + depreciation & amortisation - current tax expense) / (Interest expense + scheduled principal repayment of long-term debt and lease liabilities during the period(3)) Interest Service Coverage Ratio : (Profit before exceptional items and tax + Interest expense) / Interest expense (1) Total Debt: Long term borrowings (including current maturities of long term borrowings), lease liabilities (current and non current), short term borrowings and interest accrued on debts (2) Total Equity : Issued share capital, other equity and non-controlling interest (3) For the purpose of computation, scheduled principal repayment of long term borrowings does not include refinancing/prepayments (including prepayment by exercise of call/put option).



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 Thermal & Hydro 2,02,204.00 9,20,209.00
2 Renewables 3,78,543.00 11,02,439.00
3 Transmission and Distribution 9,62,624.00 30,63,976.00
4 Others 10,397.00 31,711.00
Total Segment Revenue 15,53,768.00 51,18,335.00
Less: Inter segment revenue 1,06,031.00 3,49,969.00
Revenue from operations 14,47,737.00 47,68,366.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Thermal & Hydro 22,430.00 1,48,978.00
2 Renewables 1,16,074.00 3,42,588.00
3 Transmission and Distribution 1,29,753.00 3,03,981.00
4 Others (1,019.00) (6,835.00)
Total Profit before tax 2,67,238.00 7,88,712.00
i. Finance cost 1,36,366.00 3,96,153.00
ii. Other Unallocable Expenditure net off Unallocable income (23,091.00) (91,340.00)
Profit before tax 1,53,963.00 4,83,899.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Thermal & Hydro 40,84,606.00 40,84,606.00
2 Renewables 55,70,359.00 55,70,359.00
3 Transmission and Distribution 49,19,186.00 49,19,186.00
4 Others 1,61,920.00 1,61,920.00
Total Segment Asset 1,47,36,071.00 1,47,36,071.00
Un-allocable Assets 19,38,297.00 19,38,297.00
Net Segment Asset 1,66,74,368.00 1,66,74,368.00
4 Segment Liabilities
Segment Liabilities
1 Thermal & Hydro 5,50,116.00 5,50,116.00
2 Renewables 6,88,165.00 6,88,165.00
3 Transmission and Distribution 28,51,058.00 28,51,058.00
4 Others 16,726.00 16,726.00
Total Segment Liabilities 41,06,065.00 41,06,065.00
Un-allocable Liabilities 80,03,531.00 80,03,531.00
Net Segment Liabilities 1,21,09,596.00 1,21,09,596.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Thermal & Hydro: Comprises of generation of power from hydroelectric sources and thermal sources (coal, gas and oil) from plants owned and operated under lease arrangement and related ancillary services. It also comprises of coal - mining, trading, shipping, hydro pump storage and related infra business. Renewables: Comprises of generation of power from renewable energy sources i.e. wind and solar. It also comprises rooftop solar projects, electric vehicle charging stations, manufacturing of solar cell and module, EPC and maintenance services with respect to solar. Transmission and Distribution: Comprises of transmission and distribution network, sale of power to retail customers through distribution network and related ancillary services. It also comprises of power trading business. Others: Comprises of project management contracts/infrastructure management services, property under development and satellite communication. * Includes assets and related liabilities held for sale The Operating Segments have been reported in a manner consistent with the internal reporting provided to the Chief Operating Decision Maker. RECONCILIATION OF REVENUE AND TOTAL NET MOVEMENT IN REGULATORY DEFERRAL BALANCES Quarter ended Nine months ended Particulars 31-December-25 31-December-25 (Unaudited) (Unaudited) Revenue from Operations 13,948.41 47,528.39 Add/(Less): Total Movement in Regulatory Deferral Balances (Net) 536.92 190.32 Add/(Less): Unallocable Revenue (7.96) (35.05) Total Segment Revenue and Net Movement in Regulatory Deferral Balances as reported above 14,477.37 47,683.66



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 Remeasurement of Defined Benefit Plan (9,887.00) (31,412.00)
2 Net movement in Regulatory Deferral Balances 9,123.00 27,369.00
3 Equity Instrument classified as FVTOCI (31,574.00) (1,442.00)
4 Share of Other Comprehensive Income/(Loss) of Associates and Joint Ventures accounted for using the Equity Method (net of tax) (43.00) (527.00)
Total Amount of items that will not be reclassified to profit and loss (32,381.00) (6,012.00)
2 Income tax relating to items that will not be reclassified to profit or loss (5,221.00) (2,770.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange Differences in translating the financial statements of foreign operations 7,558.00 29,876.00
2 Effective portion of cash flow hedge 3,808.00 5,017.00
3 Share of Other Comprehensive Income/(Loss) of Associates and Joint Ventures accounted for using the Equity Method (net of tax) 1,769.00 11,626.00
Total Amount of items that will be reclassified to profit and loss 13,135.00 46,519.00
4 Income tax relating to items that will be reclassified to profit or loss 808.00 1,042.00
5 Total Other comprehensive income (14,833.00) 42,235.00





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