Integrated Filing — IndAS

General information about company
Scrip Code	533263
NSE Symbol	GREENPOWER
MSEI Symbol	NOTLISTED
ISIN	INE999K01014
Name of company	ORIENT GREEN POWER COMPANY LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-Apr-2024
Description of presentation currency	INR (in Actuals)
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	Single segment
Description of single segment	Generation of power through renewable sources and related services
Start date and time of board meeting	30-Apr-2025   11:00:00
End date and time of board meeting	30-Apr-2025   13:45:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	414700000	2634500000
	Other income	66400000	195700000
	Total income	481100000	2830200000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	41200000	160100000
(e)	Finance costs	166500000	721800000
(f)	Depreciation, depletion and amortisation expense	207500000	836400000
(f)	Other Expenses
1	Cost of Maintenance	138900000	530900000
2	Other Expenses	78800000	249500000
	Total other expenses	217700000	780400000
	Total expenses	632900000	2498700000
3	Total profit before exceptional items and tax	-151800000	331500000
4	Exceptional items	11600000	30500000
5	Total profit before tax	-140200000	362000000
6	Tax expense
7	Current tax	7600000	9300000
8	Deferred tax	3100000	3100000
9	Total tax expenses	10700000	12400000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-150900000	349600000
12	Profit (loss) from discontinued operations before tax	0	70500000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	70500000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-150900000	420100000
17	Other comprehensive income net of taxes	22700000	14400000
18	Total Comprehensive Income for the period	-128200000	434500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-160300000	388100000
	Total profit or loss, attributable to non-controlling interests	9400000	9400000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	22700000	14400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	11730300000	11730300000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.14	0.28
	Diluted earnings (loss) per share from continuing operations	-0.14	0.28
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0.05
	Diluted earnings (loss) per share from discontinued operations	0	0.05
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	-0.14	0.33
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.14	0.33
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Due to constraint in the number of characters while uploading the Financial Results in XBRL mode: n nWe hereby inform that, the Notes on the statement of audited standalone and consolidated Financial Statements for the quarter and year ended 31st March 2025 has been submitted with both the Stock Exchanges i.e, BSE and NSE with results submitted under Corporate Announcements - Financial Results Tab on April 30, 2025. n nKindly take the same on record.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	13185000000
	Capital work-in-progress	96800000
	Investment property
	Goodwill	127800000
	Other intangible assets	1200000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	57000000
	Total non-current financial assets	57000000
	Deferred tax assets (net)
	Other non-current assets	59200000
	Total non-current assets	13527000000
2	Current assets
	Inventories	62100000
	Current financial asset
	Current investments	140100000
	Trade receivables, current	805700000
	Cash and cash equivalents	294400000
	Bank balance other than cash and cash equivalents	1417700000
	Loans, current	0
	Other current financial assets	261600000
	Total current financial assets	2919500000
	Current tax assets (net)
	Other current assets	88400000
	Total current assets	3070000000
3	Non-current assets classified as held for sale	22100000
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	16619100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	11730300000
	Other equity	-975600000
	Total equity attributable to owners of parent	10754700000
	Non controlling interest	-36000000
	Total equity	10718700000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	4334400000
	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	165100000
	Total non-current financial liabilities	4499500000
	Provisions, non-current	18800000
	Deferred tax liabilities (net)	2400000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	4520700000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1019900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	70200000
	Total Trade payable	78100000
	Other current financial liabilities	13500000
	Total current financial liabilities	1111500000
	Other current liabilities	12300000
	Provisions, current	8400000
	Current tax liabilities (Net)	9200000
	Deferred government grants, Current
	Total current liabilities	1141400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	238300000
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	5900400000
	Total equity and liabilites	16619100000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts 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)
	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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
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 of defined benefit obligations	5500000	1800000
	Total Amount of items that will not be reclassified to profit and loss	5500000	1800000
2	Income tax relating to items that will not be reclassified to profit or loss	-700000	-700000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on transation of foreign operation	16500000	11900000
	Total Amount of items that will be reclassified to profit and loss	16500000	11900000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	22700000	14400000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			362000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			721800000
	Adjustments for decrease (increase) in inventories			-23600000
	Adjustments for decrease (increase) in trade receivables, current			-22600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-25800000
	Adjustments for decrease (increase) in other non-current assets			-6600000
	Adjustments for other financial assets, non-current			-100000000
	Adjustments for other financial assets, current			26600000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			23700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			836400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			3300000
	Adjustments for provisions, non-current			1400000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			3100000
	Adjustments for unrealised foreign exchange losses gains			-5700000
	Adjustments for dividend income			0
	Adjustments for interest income			123200000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-4100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-5100000
	Other adjustments to reconcile profit (loss)			70500000
	Other adjustments for non-cash items			-36500000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1328700000
	Net cash flows from (used in) operations			1690700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1685400000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			10200000
	Purchase of property, plant and equipment			99400000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			78100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1522700000
	Net cash flows from (used in) investing activities	-1533800000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			2500000000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			2088900000
	Payments of lease liabilities			4200000
	Dividends paid			0
	Interest paid			688100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-274400000
	Net cash flows from (used in) financing activities			-555600000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-404000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			3400000
	Net increase (decrease) in cash and cash equivalents			-400600000
	Cash and cash equivalents cash flow statement at beginning of period			695000000
	Cash and cash equivalents cash flow statement at end of period			294400000