Integrated Filing — IndAS

General information about company
Scrip Code	533096
NSE Symbol	ADANIPOWER
MSEI Symbol	NOTLISTED
ISIN	INE814H01011
Name of company	ADANI POWER 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	22-Apr-2025
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	Multi segment
Description of single segment
Start date and time of board meeting	30-Apr-2025   12:30:00
End date and time of board meeting	30-Apr-2025   15:00:00
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	142374000000	562030900000
	Other income	2982000000	27027400000
	Total income	145356000000	589058300000
2	Expenses
(a)	Cost of materials consumed	79180900000	302732500000
(b)	Purchases of stock-in-trade	1561000000	3569900000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1895800000	7844000000
(e)	Finance costs	7649000000	33397900000
(f)	Depreciation, depletion and amortisation expense	10846500000	43088800000
(f)	Other Expenses
1	Transmission Charges	860300000	4590900000
2	Other Expenses	10749700000	30239200000
	Total other expenses	11610000000	34830100000
	Total expenses	112743200000	425463200000
3	Total profit before exceptional items and tax	32612800000	163595100000
4	Exceptional items	0	0
5	Total profit before tax	32612800000	163595100000
6	Tax expense
7	Current tax	-4370000000	565000000
8	Deferred tax	10990500000	35534000000
9	Total tax expenses	6620500000	36099000000
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	25992300000	127496100000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	25992300000	127496100000
17	Other comprehensive income net of taxes	123200000	-26900000
18	Total Comprehensive Income for the period	26115500000	127469200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	26369700000	129387700000
	Total profit or loss, attributable to non-controlling interests	-377400000	-377400000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	125100000	-25000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-1900000	-1900000
21	Details of equity share capital
	Paid-up equity share capital	38569400000	38569400000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		494332300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.62	32.32
	Diluted earnings (loss) per share from continuing operations	6.62	32.32
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	6.62	32.32
	Diluted earnings (loss) per share from continuing and discontinued operations	6.62	32.32
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

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	690270500000
	Capital work-in-progress	121044200000
	Investment property	486900000
	Goodwill	2045200000
	Other intangible assets	171900000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	595100000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	6914100000
	Total non-current financial assets	7509200000
	Deferred tax assets (net)	0
	Other non-current assets	44355500000
	Total non-current assets	865883400000
2	Current assets
	Inventories	33172800000
	Current financial asset
	Current investments	10377000000
	Trade receivables, current	130220700000
	Cash and cash equivalents	3198600000
	Bank balance other than cash and cash equivalents	58000200000
	Loans, current	68200000
	Other current financial assets	8875100000
	Total current financial assets	210739800000
	Current tax assets (net)	1964100000
	Other current assets	17257800000
	Total current assets	263134500000
3	Non-current assets classified as held for sale	157800000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1129175700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	38569400000
	Other equity	524901500000
	Total equity attributable to owners of parent	563470900000
	Non controlling interest	13264700000
	Total equity	576735600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	276469600000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	10952100000
	Total non-current financial liabilities	287421700000
	Provisions, non-current	3396400000
	Deferred tax liabilities (net)	40227300000
	Deferred government grants, Non-current	0
	Other non-current liabilities	56984800000
	Total non-current liabilities	388030200000
	Current liabilities
	Current financial liabilities
	Borrowings, current	106879200000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	2157300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	27619300000
	Total Trade payable	29776600000
	Other current financial liabilities	12965700000
	Total current financial liabilities	149621500000
	Other current liabilities	13487400000
	Provisions, current	702400000
	Current tax liabilities (Net)	598600000
	Deferred government grants, Current	0
	Total current liabilities	164409900000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	552440100000
	Total equity and liabilites	1129175700000
	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)
1	Power Generation and related activities	141413700000	561070600000
2	Trading, investment and other activities	960300000	960300000
	Total Segment Revenue	142374000000	562030900000
	Less: Inter segment revenue	0	0
	Revenue from operations	142374000000	562030900000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Power Generation and related activities	33703300000	165426200000
2	Trading, investment and other activities	1300000	-18100000
	Total Profit before tax	33704600000	165408100000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	1091800000	1091800000
	Profit before tax	32612800000	163595100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Power Generation and related activities	1111624800000	1111624800000
2	Trading, investment and other activities	13281800000	13281800000
	Total Segment Asset	1124906600000	1124906600000
	Un-allocable Assets	4269100000	4269100000
	Net Segment Asset	1129175700000	1129175700000
4	Segment Liabilities
	Segment Liabilities
1	Power Generation and related activities	502752500000	502752500000
2	Trading, investment and other activities	8271000000	8271000000
	Total Segment Liabilities	511023500000	511023500000
	Un-allocable Liabilities	41416600000	41416600000
	Net Segment Liabilities	552440100000	552440100000
	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 Gain / (Loss) of defined benefit plans	319800000	129600000
	Total Amount of items that will not be reclassified to profit and loss	319800000	129600000
2	Income tax relating to items that will not be reclassified to profit or loss	78300000	31400000
3	Amount of items that will be reclassified to profit and loss
1	Net movement on Effective portion of Cash Flow Hedges	-116000000	-125100000
	Total Amount of items that will be reclassified to profit and loss	-116000000	-125100000
4	Income tax relating to items that will be reclassified to profit or loss	2300000	0
5	Total Other comprehensive income	123200000	-26900000

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			163595100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			33397900000
	Adjustments for decrease (increase) in inventories			13126600000
	Adjustments for decrease (increase) in trade receivables, current			-3416300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			2363600000
	Adjustments for decrease (increase) in other non-current assets			843300000
	Adjustments for other financial assets, non-current			-2242200000
	Adjustments for other financial assets, current			-495500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-8799500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-8148700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			43088800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			268300000
	Adjustments for provisions, non-current			44100000
	Adjustments for other financial liabilities, current			2055000000
	Adjustments for other financial liabilities, non-current			300000
	Adjustments for unrealised foreign exchange losses gains			-911300000
	Adjustments for dividend income			0
	Adjustments for interest income			14439600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			168300000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-5403700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			51499400000
	Net cash flows from (used in) operations			215094500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			83400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			215011100000
	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			63956100000
	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			151600000
	Purchase of property, plant and equipment			115590400000
	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			284400000
	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			8835600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1145600000
	Net cash flows from (used in) investing activities	-171420500000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			500000000
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			42580800000
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			1000000000
	Proceeds from borrowings			65559300000
	Repayments of borrowings			33522900000
	Payments of lease liabilities			232800000
	Dividends paid			0
	Interest paid			34076600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-8400700000
	Net cash flows from (used in) financing activities			-51754500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-8163900000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-8163900000
	Cash and cash equivalents cash flow statement at beginning of period			11362500000
	Cash and cash equivalents cash flow statement at end of period			3198600000