Integrated Filing — IndAS
General information about company
| Scrip Code |
533096 |
| NSE Symbol |
ADANIPOWER |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE814H01029 |
| Name of company |
ADANI POWER 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 |
29-04-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
07-04-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Fourth quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Audited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
29-04-2026 12:30:00 |
| End date and time of board meeting |
29-04-2026 15:20:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| 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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
14,22,309.00 |
54,24,052.00 |
|
Other income |
1,76,600.00 |
3,62,476.00 |
|
Total income |
15,98,909.00 |
57,86,528.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
7,89,572.00 |
29,16,802.00 |
| (b) |
Purchases of stock-in-trade |
14,674.00 |
20,966.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
23,055.00 |
85,518.00 |
| (e) |
Finance costs |
96,726.00 |
3,36,683.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
1,14,723.00 |
4,56,453.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
1,10,185.00 |
3,64,413.00 |
| 2 |
Transmission charges |
11,576.00 |
55,742.00 |
|
Total other expenses |
1,21,761.00 |
4,20,155.00 |
|
Total expenses |
11,60,511.00 |
42,36,577.00 |
| 3 |
Total profit before exceptional items and tax |
4,38,398.00 |
15,49,951.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
4,38,398.00 |
15,49,951.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
90,578.00 |
1,54,425.00 |
| 8 |
Deferred tax |
(79,320.00) |
98,418.00 |
| 9 |
Total tax expenses |
11,258.00 |
2,52,843.00 |
| 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 |
4,27,140.00 |
12,97,108.00 |
| 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 |
4,27,140.00 |
12,97,108.00 |
| 17 |
Other comprehensive income net of taxes |
(73.00) |
1,967.00 |
| 18 |
Total Comprehensive Income for the period |
4,27,067.00 |
12,99,075.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
4,01,708.00 |
12,83,430.00 |
|
Total profit or loss, attributable to non-controlling interests |
25,432.00 |
13,678.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
4,01,630.00 |
12,85,381.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
25,437.00 |
13,694.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
3,85,694.00 |
3,85,694.00 |
|
Face value of equity share capital |
2 |
2 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
0.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
2.08 |
6.62 |
|
Diluted earnings (loss) per share from continuing operations |
2.08 |
6.62 |
| 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 |
2.08 |
6.62 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
2.08 |
6.62 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2025 |
| Date of end of reporting period |
31-03-2026 |
| Whether results are audited or unaudited |
Audited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
69,07,588.00 |
|
Capital work-in-progress |
35,05,346.00 |
|
Investment property |
9,225.00 |
|
Goodwill |
20,452.00 |
|
Other intangible assets |
2,881.00 |
|
Intangible assets under development |
0.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
2,464.00 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
750.00 |
|
Other non-current financial assets |
|
| 1 |
Other non current financial assets |
69,036.00 |
|
Total of other non-current financial assets |
69,036.00 |
|
Total non-current financial assets |
72,250.00 |
|
Deferred tax assets (net) |
81,139.00 |
|
Other non-current assets |
|
| 1 |
Non Current Tax Assets (net) |
19,206.00 |
| 2 |
Other non-current assets |
7,41,097.00 |
|
Total of other non-current assets |
7,60,303.00 |
|
Total non-current assets |
1,13,59,184.00 |
| 2 |
Current assets |
|
|
Inventories |
3,62,348.00 |
|
Current financial asset |
|
|
Current investments |
1,49,135.00 |
|
Trade receivables, current |
11,79,137.00 |
|
Cash and cash equivalents |
92,788.00 |
|
Bank balance other than cash and cash equivalents |
5,99,844.00 |
|
Loans, current |
1,099.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
2,16,197.00 |
|
Total current financial assets |
22,38,200.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
2,68,260.00 |
|
Total of other current assets |
2,68,260.00 |
|
Total current assets |
28,68,808.00 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
1,42,27,992.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
3,85,694.00 |
|
Other equity |
61,07,994.00 |
|
Total equity attributable to owners of parent |
64,93,688.00 |
|
Non controlling interest |
1,46,504.00 |
|
Total equity |
66,40,192.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
42,82,960.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease Liabilities |
1,04,927.00 |
| 2 |
Other Financial liabilities |
18,569.00 |
|
Total of other non-current financial liabilities |
1,23,496.00 |
|
Total non-current financial liabilities |
44,06,456.00 |
|
Provisions, non-current |
35,990.00 |
|
Deferred tax liabilities (net) |
5,82,715.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
5,29,818.00 |
|
Total of other non-current liabilities |
5,29,818.00 |
|
Total non-current liabilities |
55,54,979.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
10,72,594.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
18,398.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
2,65,655.00 |
|
Total Trade payable |
2,84,053.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
6,548.00 |
| 2 |
Other current financial liabilities |
4,04,965.00 |
|
Total of other current financial liabilities |
4,11,513.00 |
|
Total current financial liabilities |
17,68,160.00 |
|
Other current liabilities |
99,438.00 |
| 1 |
Other current liabilities |
99,438.00 |
|
Total of other current liabilities |
99,438.00 |
|
Provisions, current |
9,696.00 |
|
Current tax liabilities (Net) |
1,55,527.00 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
20,32,821.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
75,87,800.00 |
|
Total equity and liabilites |
1,42,27,992.00 |
|
Disclosure of notes on assets and liabilities |
|
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 |
01-01-2026 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Audited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Power Generation and related activities |
14,22,309.00 |
54,24,052.00 |
| 2 |
Trading, investment and other activities |
0.00 |
0.00 |
|
Total Segment Revenue |
14,22,309.00 |
54,24,052.00 |
|
Less: Inter segment revenue |
0.00 |
0.00 |
|
Revenue from operations |
14,22,309.00 |
54,24,052.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Power Generation and related activities |
4,43,959.00 |
15,75,755.00 |
| 2 |
Trading, investment and other activities |
(2.00) |
1,368.00 |
|
Total Profit before tax |
4,43,957.00 |
15,77,123.00 |
|
i. Finance cost |
0.00 |
0.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
5,559.00 |
27,172.00 |
|
Profit before tax |
4,38,398.00 |
15,49,951.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Power Generation and related activities |
1,39,77,731.00 |
1,39,77,731.00 |
| 2 |
Trading, investment and other activities |
1,35,452.00 |
1,35,452.00 |
|
Total Segment Asset |
1,41,13,183.00 |
1,41,13,183.00 |
|
Un-allocable Assets |
1,14,809.00 |
1,14,809.00 |
|
Net Segment Asset |
1,42,27,992.00 |
1,42,27,992.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Power Generation and related activities |
67,24,097.00 |
67,24,097.00 |
| 2 |
Trading, investment and other activities |
1,20,998.00 |
1,20,998.00 |
|
Total Segment Liabilities |
68,45,095.00 |
68,45,095.00 |
|
Un-allocable Liabilities |
7,42,705.00 |
7,42,705.00 |
|
Net Segment Liabilities |
75,87,800.00 |
75,87,800.00 |
|
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 |
01-01-2026 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
Audited |
| 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 Gain / (Loss) of defined benefit plans |
467.00 |
3,537.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(130.00) |
(885.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
337.00 |
2,652.00 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
0.00 |
0.00 |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
(410.00) |
(685.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(410.00) |
(685.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(73.00) |
1,967.00 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
15,49,951.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
3,36,683.00 |
|
Adjustments for decrease (increase) in inventories |
(23,410.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
1,37,040.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(85,059.00) |
|
Adjustments for decrease (increase) in other non-current assets |
19,332.00 |
|
Adjustments for other financial assets, non-current |
(8,270.00) |
|
Adjustments for other financial assets, current |
(61,662.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
(18,216.00) |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(26,751.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
1.00 |
|
Adjustments for depreciation and amortisation expense |
4,56,453.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
401.00 |
|
Adjustments for provisions, non-current |
7,205.00 |
|
Adjustments for other financial liabilities, current |
(2,608.00) |
|
Adjustments for other financial liabilities, non-current |
17,286.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(10,991.00) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
1,95,305.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(4,806.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(2,034.00) |
|
Other adjustments to reconcile profit (loss) |
(44,101.00) |
|
Other adjustments for non-cash items |
0.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
4,91,188.00 |
|
Net cash flows from (used in)
operations |
20,41,139.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
(10,226.00) |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
20,51,365.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
3,96,476.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
2,450.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
1,940.00 |
|
Purchase of property, plant and equipment |
23,29,881.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
4,356.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
772.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
13,740.00 |
|
Purchase of other long-term assets |
7,600.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
7.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
1,33,954.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(54,162.00) |
|
Net cash flows from (used in)
investing activities |
(26,46,056.00) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
3,05,692.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
20,50,000.00 |
|
Repayments of borrowings |
5,39,978.00 |
|
Payments of lease liabilities |
7,353.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
4,02,535.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(1,38,949.00) |
|
Net cash flows from (used in)
financing activities |
6,55,493.00 |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
60,802.00 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
60,802.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
31,986.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
92,788.00 |
Details of Impact of Audit Qualification
Amount in (Lakhs)
| Whether results are audited or unaudited |
Audited |
| 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 |
S R B C & CO LLP |
Yes |
28-02-2029 |