Integrated Filing — IndAS



General information about company

Scrip Code 540136
NSE Symbol HPL
MSEI Symbol NOTLISTED
ISIN INE495S01016
Name of company HPL Electric & Power Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-08-2026   15:00:00
End date and time of board meeting 10-08-2026   18:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 51,524.27 51,524.27
Other income 215.68 215.68
Total income 51,739.95 51,739.95
2 Expenses
(a) Cost of materials consumed 39,105.88 39,105.88
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,196.66) (3,196.66)
(d) Employee benefit expense 5,808.30 5,808.30
(e) Finance costs 2,208.08 2,208.08
(f) Depreciation, depletion and amortisation expense 1,808.52 1,808.52
(f) Other Expenses
1 Other Expenses 3,488.90 3,488.90
Total other expenses 3,488.90 3,488.90
Total expenses 49,223.02 49,223.02
3 Total profit before exceptional items and tax 2,516.93 2,516.93
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,516.93 2,516.93
6 Tax expense
7 Current tax 748.05 748.05
8 Deferred tax (100.45) (100.45)
9 Total tax expenses 647.60 647.60
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 1,869.33 1,869.33
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 1,869.33 1,869.33
17 Other comprehensive income net of taxes 12.99 12.99
18 Total Comprehensive Income for the period 1,882.32 1,882.32
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,867.11 1,867.11
Total profit or loss, attributable to non-controlling interests 2.22 2.22
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,880.00 1,880.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2.32 2.32
21 Details of equity share capital
Paid-up equity share capital 6,430.05 6,430.05
Face value of equity share capital 10 10
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 2.9 2.9
Diluted earnings (loss) per share from continuing operations 2.9 2.9
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 2.9 2.9
Diluted earnings (loss) per share from continuing and discontinued operations 2.9 2.9
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 Metering, System & Services 23,765.47 23,765.47
2 Consumer, Industrial & Services 27,758.80 27,758.80
Total Segment Revenue 51,524.27 51,524.27
Less: Inter segment revenue 0.00 0.00
Revenue from operations 51,524.27 51,524.27
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metering, System & Services 3,369.41 3,369.41
2 Consumer, Industrial & Services 2,331.15 2,331.15
Total Profit before tax 5,700.56 5,700.56
i. Finance cost 2,208.08 2,208.08
ii. Other Unallocable Expenditure net off Unallocable income 975.55 975.55
Profit before tax 2,516.93 2,516.93
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metering, System & Services 1,49,662.25 1,49,662.25
2 Consumer, Industrial & Services 89,392.06 89,392.06
Total Segment Asset 2,39,054.31 2,39,054.31
Un-allocable Assets 1,235.18 1,235.18
Net Segment Asset 2,40,289.49 2,40,289.49
4 Segment Liabilities
Segment Liabilities
1 Metering, System & Services 32,777.59 32,777.59
2 Consumer, Industrial & Services 31,136.12 31,136.12
Total Segment Liabilities 63,913.71 63,913.71
Un-allocable Liabilities 74,239.02 74,239.02
Net Segment Liabilities 1,38,152.73 1,38,152.73
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 Remeasurement of post employement benefit obligations 17.64 17.64
Total Amount of items that will not be reclassified to profit and loss 17.64
2 Income tax relating to items that will not be reclassified to profit or loss 4.65 4.65
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 12.99 12.99