Integrated Filing — IndAS
General information about company
| Scrip Code |
532555 |
| NSE Symbol |
NTPC |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE733E01010 |
| Name of company |
NTPC 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 |
23-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
15-05-2026 |
| 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 |
23-05-2026 11:45:00 |
| End date and time of board meeting |
23-05-2026 13:40:00 |
| 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 |
49,68,777.00 |
1,87,38,463.00 |
|
Other income |
72,281.00 |
2,41,393.00 |
|
Total income |
50,41,058.00 |
1,89,79,856.00 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
21,67,864.00 |
92,48,984.00 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
0.00 |
0.00 |
| (d) |
Employee benefit expense |
2,06,480.00 |
6,98,628.00 |
| (e) |
Finance costs |
3,73,682.00 |
13,80,089.00 |
| (f) |
Depreciation, depletion and amortisation expense
|
5,13,379.00 |
19,62,933.00 |
| (f) |
Other Expenses |
| 1 |
Electricity purchased for trading |
1,42,759.00 |
5,75,263.00 |
| 2 |
Other expenses |
9,19,626.00 |
26,87,013.00 |
|
Total other expenses |
10,62,385.00 |
32,62,276.00 |
|
Total expenses |
43,23,790.00 |
1,65,52,910.00 |
| 3 |
Total profit before exceptional items and tax |
7,17,268.00 |
24,26,946.00 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
7,17,268.00 |
24,26,946.00 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,24,925.00 |
4,53,379.00 |
| 8 |
Deferred tax |
(10,31,136.00) |
(7,41,021.00) |
| 9 |
Total tax expenses |
(9,06,211.00) |
(2,87,642.00) |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
(6,81,354.00) |
(2,46,422.00) |
| 11 |
Net Profit Loss for the period from
continuing operations |
9,42,125.00 |
24,68,166.00 |
| 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 |
1,19,370.00 |
2,86,410.00 |
| 16 |
Total profit (loss) for period |
10,61,495.00 |
27,54,576.00 |
| 17 |
Other comprehensive income net of taxes |
11,817.00 |
4,156.00 |
| 18 |
Total Comprehensive Income for the period |
10,73,312.00 |
27,58,732.00 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
10,48,647.00 |
27,05,252.00 |
|
Total profit or loss, attributable to non-controlling interests |
12,848.00 |
49,324.00 |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
11,961.00 |
4,233.00 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(144.00) |
(77.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
9,69,667.00 |
9,69,667.00 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
1,93,47,900.00 |
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
10.81 |
27.9 |
|
Diluted earnings (loss) per share from continuing operations |
10.81 |
27.9 |
| 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 |
10.81 |
27.9 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
10.81 |
27.9 |
| 24 |
Debt equity ratio |
1.3200 |
1.3200 |
| 25 |
Debt service coverage ratio |
0.7400 |
1.2300 |
| 26 |
Interest service coverage ratio |
5.2100 |
4.4200 |
| 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 |
3,17,67,146.00 |
|
Capital work-in-progress |
84,83,276.00 |
|
Investment property |
0.00 |
|
Goodwill |
0.00 |
|
Other intangible assets |
1,02,524.00 |
|
Intangible assets under development |
12,411.00 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
23,55,511.00 |
|
Non-current financial assets |
|
|
Non-current investments |
57,488.00 |
|
Trade receivables, non-current |
66,551.00 |
|
Loans, non-current |
76,626.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
47,150.00 |
|
Total of other non-current financial assets |
47,150.00 |
|
Total non-current financial assets |
2,47,815.00 |
|
Deferred tax assets (net) |
58,952.00 |
|
Other non-current assets |
|
| 1 |
Other non-current assets |
19,03,319.00 |
|
Total of other non-current assets |
19,03,319.00 |
|
Total non-current assets |
4,49,30,954.00 |
| 2 |
Current assets |
|
|
Inventories |
18,66,262.00 |
|
Current financial asset |
|
|
Current investments |
5,000.00 |
|
Trade receivables, current |
36,61,627.00 |
|
Cash and cash equivalents |
3,42,163.00 |
|
Bank balance other than cash and cash equivalents |
4,58,215.00 |
|
Loans, current |
1,84,516.00 |
|
Other current financial assets |
|
|
Total of other current financial assets |
19,83,073.00 |
|
Total current financial assets |
66,34,594.00 |
|
Current tax assets (net) |
18,403.00 |
|
Other current assets |
|
| 1 |
Other current assets |
9,15,249.00 |
|
Total of other current assets |
9,15,249.00 |
|
Total current assets |
94,34,508.00 |
| 3 |
Non-current assets classified as held for sale |
16,027.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
14,82,867.00 |
|
Total assets |
5,58,64,356.00 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
9,69,667.00 |
|
Other equity |
1,93,47,900.00 |
|
Total equity attributable to owners of parent |
2,03,17,567.00 |
|
Non controlling interest |
7,97,739.00 |
|
Total equity |
2,11,15,306.00 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
2,07,66,370.00 |
|
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 |
3,49,033.00 |
| 2 |
Other financial liabilities |
1,53,039.00 |
|
Total of other non-current financial liabilities |
5,02,072.00 |
|
Total non-current financial liabilities |
2,12,68,442.00 |
|
Provisions, non-current |
2,53,375.00 |
|
Deferred tax liabilities (net) |
10,56,788.00 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
|
| 1 |
Other non-current liabilities |
3,95,387.00 |
|
Total of other non-current liabilities |
3,95,387.00 |
|
Total non-current liabilities |
2,29,73,992.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
59,59,450.00 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
94,900.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
10,83,810.00 |
|
Total Trade payable |
11,78,710.00 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
25,605.00 |
| 2 |
Other financial liabilities |
33,32,130.00 |
|
Total of other current financial liabilities |
33,57,735.00 |
|
Total current financial liabilities |
1,04,95,895.00 |
|
Other current liabilities |
2,25,357.00 |
| 1 |
Other current liabilities |
2,25,357.00 |
|
Total of other current liabilities |
2,25,357.00 |
|
Provisions, current |
7,26,230.00 |
|
Current tax liabilities (Net) |
3,060.00 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
1,14,50,542.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
3,24,516.00 |
|
Total liabilities |
3,47,49,050.00 |
|
Total equity and liabilites |
5,58,64,356.00 |
|
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 |
Generation |
48,54,849.00 |
1,82,61,035.00 |
| 2 |
Others |
4,70,492.00 |
19,41,599.00 |
| 3 |
Unallocated |
16,965.00 |
65,650.00 |
| 4 |
Less: Inter segment elimination |
(3,01,248.00) |
(12,88,428.00) |
| 5 |
Share of net profit of JVs |
0.00 |
0.00 |
|
Total Segment Revenue |
50,41,058.00 |
1,89,79,856.00 |
|
Less: Inter segment revenue |
|
|
|
Revenue from operations |
50,41,058.00 |
1,89,79,856.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Generation |
11,57,132.00 |
40,43,727.00 |
| 2 |
Others |
55,127.00 |
1,23,421.00 |
| 3 |
Unallocated |
0.00 |
0.00 |
| 4 |
Less: Inter segment elimination |
0.00 |
0.00 |
| 5 |
Share of net profit of JVs |
1,19,370.00 |
2,86,410.00 |
|
Total Profit before tax |
13,31,629.00 |
44,53,558.00 |
|
i. Finance cost |
3,73,682.00 |
13,80,089.00 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
(14,059.00) |
(56,268.00) |
|
Profit before tax |
9,72,006.00 |
31,29,737.00 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Generation |
4,89,85,870.00 |
4,89,85,870.00 |
| 2 |
Others |
24,53,619.00 |
24,53,619.00 |
| 3 |
Unallocated |
45,07,015.00 |
45,07,015.00 |
| 4 |
Less: Inter segment elimination |
(82,148.00) |
(82,148.00) |
| 5 |
Share of net profit of JVs |
0.00 |
0.00 |
|
Total Segment Asset |
5,58,64,356.00 |
5,58,64,356.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
5,58,64,356.00 |
5,58,64,356.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Generation |
65,37,105.00 |
65,37,105.00 |
| 2 |
Others |
9,55,475.00 |
9,55,475.00 |
| 3 |
Unallocated |
2,81,36,357.00 |
2,81,36,357.00 |
| 4 |
Less: Inter segment elimination |
(82,148.00) |
(82,148.00) |
| 5 |
Share of net profit of JVs |
0.00 |
0.00 |
|
Total Segment Liabilities |
3,55,46,789.00 |
3,55,46,789.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
3,55,46,789.00 |
3,55,46,789.00 |
|
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 |
Net actuarial gains/(losses) on defined benefit plans |
3,513.00 |
(17,440.00) |
| 2 |
Net gains/(losses) on fair value of equity instruments |
(254.00) |
(480.00) |
| 3 |
Share of other comprehensive income of joint ventures accounted for under the equity method |
(273.00) |
0.00 |
|
Total Amount of items that will not be reclassified to profit and loss |
2,986.00 |
(17,920.00) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
621.00 |
(3,040.00) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Exchange differences on translation of foreign operations |
9,698.00 |
18,836.00 |
| 2 |
Net movement in cost and effective portion of cash flow hedges |
(222.00) |
224.00 |
|
Total Amount of items that will be reclassified to profit and loss |
9,476.00 |
19,060.00 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
24.00 |
24.00 |
| 5 |
Total Other comprehensive income |
11,817.00 |
4,156.00 |
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 |
24,26,946.00 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
13,65,275.00 |
|
Adjustments for decrease (increase) in inventories |
1,48,210.00 |
|
Adjustments for decrease (increase) in trade receivables, current |
(2,36,930.00) |
|
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 |
(2,87,308.00) |
|
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 |
48,231.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
19,62,933.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
1,10,684.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
0.00 |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
0.00 |
|
Adjustments for dividend income |
1,814.00 |
|
Adjustments for interest income |
1,07,162.00 |
|
Adjustments for share-based payments |
0.00 |
|
Adjustments for fair value losses (gains) |
8,990.00 |
|
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) |
13,866.00 |
|
Other adjustments for non-cash items |
(3,318.00) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
30,21,657.00 |
|
Net cash flows from (used in)
operations |
54,48,603.00 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
3,58,422.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
50,90,181.00 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
29,538.00 |
|
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 |
4,291.00 |
|
Purchase of property, plant and equipment |
44,04,978.00 |
|
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 |
29,594.00 |
|
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 |
1,814.00 |
|
Interest received |
93,251.00 |
|
Income taxes paid (refund) |
49,982.00 |
|
Other inflows (outflows) of cash |
5,38,634.00 |
|
Net cash flows from (used in)
investing activities |
(37,57,838.00) |
|
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 |
50,74,981.00 |
|
Repayments of borrowings |
35,58,251.00 |
|
Payments of lease liabilities |
20,972.00 |
|
Dividends paid |
8,75,926.00 |
|
Interest paid |
17,53,773.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
1,105.00 |
|
Net cash flows from (used in)
financing activities |
(11,32,836.00) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
1,99,507.00 |
|
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 |
1,99,507.00 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,42,656.00 |
|
Cash and cash equivalents cash
flow statement at end of period |
3,42,163.00 |
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 |
Vinod Kumar & Associates |
Yes |
31-10-2027 |
| 2 |
Goyal Parul & Co. |
Yes |
31-05-2026 |
| 3 |
M C Bhandari & Co. |
Yes |
31-01-2029 |
| 4 |
J K S S & Associates |
Yes |
29-02-2028 |
| 5 |
Agasti & Associates |
Yes |
28-02-2027 |
| 6 |
S N Kapur & Associates |
Yes |
31-12-2028 |