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 |
21-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
18-05-2026 |
| 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 |
21-05-2026 15:00:00 |
| End date and time of board meeting |
21-05-2026 16:30:00 |
| 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 |
2,00,409.00 |
7,33,186.00 |
|
Other income |
6,416.00 |
41,632.00 |
|
Total income |
2,06,825.00 |
7,74,818.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
43,578.00 |
1,21,925.00 |
| (b) |
Purchases of stock-in-trade |
15,986.00 |
84,745.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
7,348.00 |
28,259.00 |
| (e) |
Finance costs |
39,247.00 |
1,65,867.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
17,604.00 |
66,580.00 |
| (f) |
Other Expenses |
| 1 |
Consumption of fuel |
58,132.00 |
2,36,782.00 |
| 2 |
Transmission and distribution charges |
425.00 |
2,912.00 |
| 3 |
Sub-contracting expenses |
4,906.00 |
15,173.00 |
| 4 |
Other expenses |
24,167.00 |
82,711.00 |
| 5 |
Foreign exchange fluctuations loss (net) |
0.00 |
253.00 |
|
Total other expenses |
87,630.00 |
3,37,831.00 |
|
Total expenses |
2,11,393.00 |
8,05,207.00 |
| 3 |
Total profit before exceptional items and tax |
(4,568.00) |
(30,389.00) |
| 4 |
Exceptional items |
0.00 |
96,376.00 |
| 5 |
Total profit before tax |
(4,568.00) |
65,987.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
(156.00) |
781.00 |
| 8 |
Deferred tax |
11,737.00 |
18,674.00 |
| 9 |
Total tax expenses |
11,581.00 |
19,455.00 |
| 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 |
(16,149.00) |
46,532.00 |
| 12 |
Profit (loss) from discontinued operations before tax |
(5.00) |
2,707.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
(5.00) |
2,707.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
4,798.00 |
12,130.00 |
| 16 |
Total profit (loss) for period |
(11,356.00) |
61,369.00 |
| 17 |
Other comprehensive income net of taxes |
(508.00) |
(1,536.00) |
| 18 |
Total Comprehensive Income for the period |
(11,864.00) |
59,833.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(11,172.00) |
60,034.00 |
|
Total profit or loss, attributable to non-controlling interests |
(184.00) |
1,335.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(11,874.00) |
57,875.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
10.00 |
1,958.00 |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
39,051.00 |
39,051.00 |
|
Face value of equity share capital |
5 |
5 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
1,71,812.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
-1.47 |
7.89 |
|
Diluted earnings (loss) per share from continuing operations |
-1.47 |
7.83 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0.37 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0.37 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-1.47 |
8.26 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-1.47 |
8.2 |
| 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 |
6,67,141.00 |
|
Capital work-in-progress |
45,364.00 |
|
Investment property |
15,594.00 |
|
Goodwill |
3,693.00 |
|
Other intangible assets |
46,050.00 |
|
Intangible assets under development |
289.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
25,410.00 |
|
Non-current financial assets |
|
|
Non-current investments |
35,085.00 |
|
Trade receivables, non-current |
41.00 |
|
Loans, non-current |
5,353.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
1,67,998.00 |
|
Total of other non-current financial assets |
1,67,998.00 |
|
Total non-current financial assets |
2,08,477.00 |
|
Deferred tax assets (net) |
187.00 |
|
Other non-current assets |
|
| 1 |
Income tax assets (net) |
9,252.00 |
| 2 |
Other non-current assets |
5,084.00 |
| 3 |
Right of use assets |
34,626.00 |
|
Total of other non-current assets |
48,962.00 |
|
Total non-current assets |
10,61,167.00 |
| 2 |
Current assets |
|
|
Inventories |
49,911.00 |
|
Current financial asset |
|
|
Current investments |
58,532.00 |
|
Trade receivables, current |
1,17,989.00 |
|
Cash and cash equivalents |
56,047.00 |
|
Bank balance other than cash and cash equivalents |
61,391.00 |
|
Loans, current |
14,773.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
1,85,878.00 |
|
Total current financial assets |
4,94,610.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
74,611.00 |
|
Total of other current assets |
74,611.00 |
|
Total current assets |
6,19,132.00 |
| 3 |
Non-current assets classified as held for sale |
24,693.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
17,04,992.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
39,051.00 |
|
Other equity |
1,51,332.00 |
|
Total equity attributable to owners of parent |
1,90,383.00 |
|
Non controlling interest |
20,480.00 |
|
Total equity |
2,10,863.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
9,65,659.00 |
|
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 |
8,125.00 |
| 2 |
Other financial liabilities |
45,999.00 |
|
Total of other non-current financial liabilities |
54,124.00 |
|
Total non-current financial liabilities |
10,19,783.00 |
|
Provisions, non-current |
8,417.00 |
|
Deferred tax liabilities (net) |
25,488.00 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
1,350.00 |
|
Total of other non-current liabilities |
1,350.00 |
|
Total non-current liabilities |
10,55,038.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
1,84,665.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
10,412.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
1,18,391.00 |
|
Total Trade payable |
1,28,803.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
909.00 |
| 2 |
Other financial liabilities |
49,235.00 |
|
Total of other current financial liabilities |
50,144.00 |
|
Total current financial liabilities |
3,63,612.00 |
|
Other current liabilities |
51,528.00 |
| 1 |
Other current liabilities |
51,528.00 |
|
Total of other current liabilities |
51,528.00 |
|
Provisions, current |
17,969.00 |
|
Current tax liabilities (Net) |
3,619.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
4,36,728.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
2,363.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
14,94,129.00 |
|
Total equity and liabilites |
17,04,992.00 |
|
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 |
1,32,829.00 |
5,40,699.00 |
| 2 |
Smart Meter Infrastructure |
51,243.00 |
1,41,778.00 |
| 3 |
Roads |
6,728.00 |
21,837.00 |
| 4 |
EPC |
3,310.00 |
9,192.00 |
| 5 |
Others |
9,385.00 |
38,655.00 |
|
Total Segment Revenue |
2,03,495.00 |
7,52,161.00 |
|
Less: Inter segment revenue |
3,086.00 |
18,975.00 |
|
Revenue from operations |
2,00,409.00 |
7,33,186.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Power |
27,947.00 |
1,16,206.00 |
| 2 |
Smart Meter Infrastructure |
6,408.00 |
15,581.00 |
| 3 |
Roads |
1,926.00 |
4,862.00 |
| 4 |
EPC |
124.00 |
1,274.00 |
| 5 |
Others |
417.00 |
(1,170.00) |
|
Total Profit before tax |
36,822.00 |
1,36,753.00 |
|
i. Finance cost |
36,592.00 |
1,55,012.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
0.00 |
(96,376.00) |
|
Profit before tax |
230.00 |
78,117.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Power |
10,64,990.00 |
10,64,990.00 |
| 2 |
Smart Meter Infrastructure |
2,22,431.00 |
2,22,431.00 |
| 3 |
Roads |
63,134.00 |
63,134.00 |
| 4 |
EPC |
1,03,945.00 |
1,03,945.00 |
| 5 |
Others |
68,598.00 |
68,598.00 |
|
Total Segment Asset |
15,23,098.00 |
15,23,098.00 |
|
Un-allocable Assets |
1,81,894.00 |
1,81,894.00 |
|
Net Segment Asset |
17,04,992.00 |
17,04,992.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Power |
9,24,113.00 |
9,24,113.00 |
| 2 |
Smart Meter Infrastructure |
1,53,131.00 |
1,53,131.00 |
| 3 |
Roads |
1,20,652.00 |
1,20,652.00 |
| 4 |
EPC |
25,262.00 |
25,262.00 |
| 5 |
Others |
49,113.00 |
49,113.00 |
|
Total Segment Liabilities |
12,72,271.00 |
12,72,271.00 |
|
Un-allocable Liabilities |
2,21,858.00 |
2,21,858.00 |
|
Net Segment Liabilities |
14,94,129.00 |
14,94,129.00 |
|
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 |
Re-measurement loss on defined benefit plans |
145.00 |
(72.00) |
| 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 |
145.00 |
(693.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
8.00 |
(4.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of financial statements of foreign operations |
(645.00) |
(847.00) |
|
Total Amount of items that will be reclassified to profit and loss |
(645.00) |
(847.00) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
0.00 |
0.00 |
| 5 |
Total Other comprehensive income |
(508.00) |
(1,536.00) |
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 |
65,987.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
1,66,095.00 |
|
Adjustments for decrease (increase) in inventories |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
0.00 |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
(21,860.00) |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
0.00 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
67,788.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
2,821.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
262.00 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
21,263.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
(10,311.00) |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
448.00 |
|
Other adjustments to reconcile profit (loss) |
2,707.00 |
|
Other adjustments for non-cash items |
(1,18,671.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
68,016.00 |
|
Net cash flows from (used in)
operations |
1,34,003.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
8,005.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
1,25,998.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
65,822.00 |
|
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
|
10,287.00 |
|
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 |
21,117.00 |
|
Purchase of property, plant and equipment |
23,812.00 |
|
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 |
83,871.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
25,172.00 |
|
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 |
16,633.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(91,644.00) |
|
Net cash flows from (used in)
investing activities |
(80,870.00) |
|
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 |
79,946.00 |
|
Proceeds from issuing other equity instruments |
10,000.00 |
|
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 |
5,17,080.00 |
|
Repayments of borrowings |
4,29,849.00 |
|
Payments of lease liabilities |
2,082.00 |
|
Dividends paid |
0.00 |
|
Interest paid |
2,33,402.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(58,307.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(13,179.00) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
283.00 |
|
Net increase (decrease) in cash
and cash equivalents |
(12,896.00) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
68,943.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
56,047.00 |
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 Walker Chandiok & Co LLP |
Yes |
31-05-2028 |