Integrated Filing — IndAS
General information about company
| Scrip Code |
543490 |
| NSE Symbol |
GMRP&UI |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE0CU601026 |
| Name of company |
GMR POWER AND URBAN INFRA 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 |
06-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
03-02-2026 |
| 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 |
06-02-2026 17:30:00 |
| End date and time of board meeting |
06-02-2026 19:00:00 |
| 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 |
1,86,896.00 |
5,32,777.00 |
|
Other income |
13,360.00 |
35,867.00 |
|
Total income |
2,00,256.00 |
5,68,644.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
37,554.00 |
78,347.00 |
| (b) |
Purchases of stock-in-trade |
21,831.00 |
68,759.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
7,069.00 |
20,911.00 |
| (e) |
Finance costs |
37,924.00 |
1,26,620.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
16,557.00 |
48,976.00 |
| (f) |
Other Expenses |
| 1 |
Consumption of fuel |
60,361.00 |
1,78,650.00 |
| 2 |
Transmission and distribution charges |
359.00 |
2,487.00 |
| 3 |
Sub-contracting expenses |
3,627.00 |
10,267.00 |
| 4 |
Other expenses |
19,218.00 |
58,544.00 |
| 5 |
Foreign exchange fluctuations loss (net) |
0.00 |
904.00 |
|
Total other expenses |
83,565.00 |
2,50,852.00 |
|
Total expenses |
2,04,500.00 |
5,94,465.00 |
| 3 |
Total profit before exceptional items and tax |
(4,244.00) |
(25,821.00) |
| 4 |
Exceptional items |
(12,494.00) |
96,376.00 |
| 5 |
Total profit before tax |
(16,738.00) |
70,555.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
48.00 |
937.00 |
| 8 |
Deferred tax |
8,761.00 |
6,937.00 |
| 9 |
Total tax expenses |
8,809.00 |
7,874.00 |
| 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 |
(25,547.00) |
62,681.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
(37.00) |
2,712.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(37.00) |
2,712.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
9,557.00 |
7,332.00 |
| 16 |
Total profit (loss) for period |
(16,027.00) |
72,725.00 |
| 17 |
Other comprehensive income net of taxes |
(180.00) |
(1,028.00) |
| 18 |
Total Comprehensive Income for the period |
(16,207.00) |
71,697.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(16,853.00) |
71,206.00 |
|
Total profit or loss, attributable to non-controlling interests |
826.00 |
1,519.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(17,439.00) |
69,749.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
1,232.00 |
1,948.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
35,742.00 |
35,742.00 |
|
Face value of equity share capital |
5 |
5 |
| 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 |
-2.35 |
9.58 |
|
Diluted earnings (loss) per share from continuing operations |
-2.35 |
9.58 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-0.01 |
0.38 |
|
Diluted earnings (loss) per share from discontinued operations |
-0.01 |
0.38 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-2.36 |
9.96 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-2.36 |
9.96 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 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 |
1,32,027.00 |
4,07,870.00 |
| 2 |
Smart Meter Infrastructure |
43,300.00 |
90,535.00 |
| 3 |
Roads |
4,592.00 |
15,109.00 |
| 4 |
EPC |
1,324.00 |
5,882.00 |
| 5 |
Others |
12,150.00 |
29,270.00 |
|
Total Segment Revenue |
1,93,393.00 |
5,48,666.00 |
|
Less: Inter segment revenue |
6,497.00 |
15,889.00 |
|
Revenue from operations |
1,86,896.00 |
5,32,777.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Power |
35,192.00 |
88,259.00 |
| 2 |
Smart Meter Infrastructure |
4,400.00 |
9,173.00 |
| 3 |
Roads |
623.00 |
2,936.00 |
| 4 |
EPC |
(543.00) |
1,150.00 |
| 5 |
Others |
826.00 |
(1,587.00) |
|
Total Profit before tax |
40,498.00 |
99,931.00 |
|
i. Finance cost |
35,185.00 |
1,18,420.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
12,494.00 |
(96,376.00) |
|
Profit before tax |
(7,181.00) |
77,887.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Power |
10,69,245.00 |
10,69,245.00 |
| 2 |
Smart Meter Infrastructure |
1,77,577.00 |
1,77,577.00 |
| 3 |
Roads |
72,610.00 |
72,610.00 |
| 4 |
EPC |
1,03,789.00 |
1,03,789.00 |
| 5 |
Others |
65,029.00 |
65,029.00 |
|
Total Segment Asset |
14,88,250.00 |
14,88,250.00 |
|
Un-allocable Assets |
2,27,807.00 |
2,27,807.00 |
|
Net Segment Asset |
17,16,057.00 |
17,16,057.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Power |
1,64,520.00 |
1,64,520.00 |
| 2 |
Smart Meter Infrastructure |
51,383.00 |
51,383.00 |
| 3 |
Roads |
24,562.00 |
24,562.00 |
| 4 |
EPC |
26,454.00 |
26,454.00 |
| 5 |
Others |
10,582.00 |
10,582.00 |
|
Total Segment Liabilities |
2,77,501.00 |
2,77,501.00 |
|
Un-allocable Liabilities |
12,96,281.00 |
12,96,281.00 |
|
Net Segment Liabilities |
15,73,782.00 |
15,73,782.00 |
|
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 |
Re-measurement loss on defined benefit plans |
(94.00) |
(217.00) |
| 2 |
Net loss on fair valuation through other comprehensive income ('FVTOCI') |
0.00 |
(621.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
(94.00) |
(838.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(7.00) |
(12.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of financial statements of foreign operations |
(93.00) |
(202.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(93.00) |
(202.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(180.00) |
(1,028.00) |
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 |
M/s Walker Chandiok & co. LLP, Chartered Accountants |
Yes |
31-05-2028 |