Integrated Filing — IndAS
General information about company
| Scrip Code |
532309 |
| NSE Symbol |
GVPIL |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE878A01011 |
| Name of company |
GE Power India 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 |
11-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-05-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Half Yearly |
| Reporting Quarter |
Yearly |
| 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 |
Audited |
| Segment Reporting |
Single segment |
| Description of single segment |
Power Generation equipments and related services |
| Start date and time of board meeting |
11-05-2026 17:39:00 |
| End date and time of board meeting |
11-05-2026 20:50:00 |
| 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 |
01-10-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Audited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
31,640.00 |
1,26,939.00 |
|
Other income |
1,947.00 |
11,464.00 |
|
Total income |
33,587.00 |
1,38,403.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
16,910.00 |
77,652.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(1,009.00) |
(1,222.00) |
| (d) |
Employee benefit expense |
4,877.00 |
18,391.00 |
| (e) |
Finance costs |
437.00 |
2,190.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
301.00 |
1,228.00 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
189.00 |
6,166.00 |
|
Total other expenses |
189.00 |
6,166.00 |
|
Total expenses |
21,705.00 |
1,04,405.00 |
| 3 |
Total profit before exceptional items and tax |
11,882.00 |
33,998.00 |
| 4 |
Exceptional items |
0.00 |
(2,757.00) |
| 5 |
Total profit before tax |
11,882.00 |
31,241.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
215.00 |
623.00 |
| 8 |
Deferred tax |
0.00 |
0.00 |
| 9 |
Total tax expenses |
215.00 |
623.00 |
| 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 |
11,667.00 |
30,618.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
(1,406.00) |
(6,980.00) |
| 13 |
Tax expense of discontinued operations |
0.00 |
(6.00) |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(1,406.00) |
(6,974.00) |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
1,060.00 |
1,617.00 |
| 16 |
Total profit (loss) for period |
11,321.00 |
25,261.00 |
| 17 |
Other comprehensive income net of taxes |
179.00 |
1,328.00 |
| 18 |
Total Comprehensive Income for the period |
11,500.00 |
26,589.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
0.00 |
0.00 |
|
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 |
0.00 |
0.00 |
|
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 |
6,723.00 |
6,723.00 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
51,531.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
18.93 |
47.95 |
|
Diluted earnings (loss) per share from continuing operations |
18.93 |
47.95 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
-2.09 |
-10.37 |
|
Diluted earnings (loss) per share from discontinued operations |
-2.09 |
-10.37 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
16.84 |
37.58 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
16.84 |
37.58 |
| 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 |
2,466.00 |
|
Capital work-in-progress |
319.00 |
|
Investment property |
|
|
Goodwill |
0.00 |
|
Other intangible assets |
0.00 |
|
Intangible assets under development |
|
|
Biological assets other than bearer plants |
|
|
Investments accounted for using equity method |
4,593.00 |
|
Non-current financial assets |
|
|
Non-current investments |
0.00 |
|
Trade receivables, non-current |
|
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Security Deposits |
450.00 |
| 2 |
Recoverable from others |
1,106.00 |
| 3 |
Right of use assets |
1,556.00 |
|
Total of other non-current financial assets |
3,112.00 |
|
Total non-current financial assets |
3,112.00 |
|
Deferred tax assets (net) |
6,794.00 |
|
Other non-current assets |
|
| 1 |
Plan assets for defined benefit obligations |
563.50 |
| 2 |
Deposits paid under protest |
549.50 |
|
Total of other non-current assets |
1,113.00 |
|
Total non-current assets |
18,397.00 |
| 2 |
Current assets |
|
|
Inventories |
14,957.00 |
|
Current financial asset |
|
|
Current investments |
0.00 |
|
Trade receivables, current |
76,241.00 |
|
Cash and cash equivalents |
42,457.00 |
|
Bank balance other than cash and cash equivalents |
585.00 |
|
Loans, current |
45,000.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
2,689.00 |
|
Total current financial assets |
1,66,972.00 |
|
Current tax assets (net) |
|
|
Other current assets |
|
| 1 |
Advances to suppliers - considered good |
1,833.00 |
| 2 |
Advances to suppliers - considered doubtful |
1,358.00 |
| 3 |
Less : Allowance for doubtful advances |
(1,358.00) |
| 4 |
Prepaid expenses |
670.00 |
| 5 |
Balances with government authorities - considered good |
4,135.00 |
| 6 |
Balances with government authorities - considered doubtful |
1,928.00 |
| 7 |
Less : Allowance for doubtful balances with government authorities |
(1,928.00) |
| 8 |
Contract revenue in excess of billing |
3,434.00 |
|
Total of other current assets |
10,072.00 |
|
Total current assets |
1,92,001.00 |
| 3 |
Non-current assets classified as held for sale |
3,440.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
|
|
Total assets |
2,13,838.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
6,723.00 |
|
Other equity |
51,531.00 |
|
Total equity attributable to owners of parent |
58,254.00 |
|
Non controlling interest |
|
|
Total equity |
58,254.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
0.00 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
|
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
|
|
Total Trade payable |
|
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
639.00 |
|
Total of other non-current financial liabilities |
639.00 |
|
Total non-current financial liabilities |
639.00 |
|
Provisions, non-current |
2,388.00 |
|
Deferred tax liabilities (net) |
|
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
3,027.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
0.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
4,948.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
50,352.00 |
|
Total Trade payable |
55,300.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
1,120.00 |
| 2 |
Amount held in trust |
16,070.00 |
| 3 |
Unclaimed dividends |
28.00 |
|
Total of other current financial liabilities |
17,218.00 |
|
Total current financial liabilities |
72,518.00 |
|
Other current liabilities |
41,933.00 |
| 1 |
Payments received in advance from customers |
6,779.00 |
| 2 |
Billing in excess of contract revenue |
33,999.00 |
| 3 |
Statutory dues |
1,155.00 |
|
Total of other current liabilities |
41,933.00 |
|
Provisions, current |
29,179.00 |
|
Current tax liabilities (Net) |
|
|
Deferred government grants, Current |
|
|
Total current liabilities |
1,43,630.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
8,927.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
1,55,584.00 |
|
Total equity and liabilites |
2,13,838.00 |
|
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 |
01-10-2025 |
01-04-2025 |
| Date of end of reporting
period |
31-03-2026 |
31-03-2026 |
| Whether results are audited
or unaudited |
Unaudited |
Audited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
|
Total Segment Revenue |
|
|
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
|
|
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
|
Total Profit before tax |
|
|
|
i. Finance cost |
|
|
|
ii. Other Unallocable Expenditure net off Unallocable income |
|
|
|
Profit before tax |
|
|
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
|
Total Segment Asset |
|
|
|
Un-allocable Assets |
null |
null |
|
Net Segment Asset |
null |
null |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
|
Total Segment Liabilities |
|
|
|
Un-allocable Liabilities |
null |
null |
|
Net Segment Liabilities |
null |
null |
|
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 |
31-03-2026 |
31-03-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
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 |
Remeasurements of defined benefit liability- Continued Operations |
155.00 |
1,310.00 |
| 2 |
Remeasurements of defined benefit liability- Discontinued Operations |
33.00 |
33.00 |
| 3 |
Share of other comprehensive income(+)/loss(-) of Joint Venture |
(9.00) |
(15.00) |
|
Total Amount of items that will not be reclassified to profit and loss |
179.00 |
1,328.00 |
| 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 |
|
|
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 |
179.00 |
1,328.00 |
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 |
31,241.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,866.00 |
|
Adjustments for decrease (increase) in inventories |
(6,259.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
51,365.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
538.00 |
|
Adjustments for decrease (increase) in other non-current assets |
1,765.00 |
|
Adjustments for other financial assets, non-current |
(23.00) |
|
Adjustments for other financial assets, current |
(1,712.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
1,891.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
(21,583.00) |
|
Adjustments for increase (decrease) in other non-current liabilities
|
(3,801.00) |
|
Adjustments for depreciation and amortisation expense |
1,228.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
(10,166.00) |
|
Adjustments for provisions, current |
3,563.00 |
|
Adjustments for provisions, non-current |
(2,409.00) |
|
Adjustments for other financial liabilities, current |
(9.00) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
4,922.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
41.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
324.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
611.00 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
22,070.00 |
|
Net cash flows from (used in)
operations |
53,311.00 |
|
Dividends received |
(120.00) |
|
Interest paid |
0.00 |
|
Interest received |
(2,356.00) |
|
Income taxes paid (refund) |
3,899.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
46,936.00 |
|
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 |
0.00 |
|
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 |
0.00 |
|
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 |
0.00 |
|
Purchase of property, plant and equipment |
213.00 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
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 |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
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 |
120.00 |
|
Interest received |
1,726.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(45,221.00) |
|
Net cash flows from (used in)
investing activities |
(43,588.00) |
|
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 |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
0.00 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
1,228.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
0.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(3,495.00) |
|
Net cash flows from (used in)
financing activities |
(4,723.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(1,375.00) |
|
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 |
(1,375.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
43,832.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
42,457.00 |
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 |
M/s Deloitte Haskins & Sells |
Yes |
31-08-2027 |