Integrated Filing — IndAS

General information about company
Scrip Code	533122
NSE Symbol	RTNPOWER
MSEI Symbol	NA
ISIN	INE399K01017
Name of company	RattanIndia 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-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	Single segment
Description of single segment	POWER GENERATION AND ALLIED ACTIVITY
Start date and time of board meeting	07-May-2025   12:40:00
End date and time of board meeting	07-May-2025   14:00:00
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	Statement on impact of audit qualification

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	9362500000	32838300000
	Other income	923600000	3567700000
	Total income	10286100000	36406000000
2	Expenses
(a)	Cost of materials consumed	6582600000	24265900000
(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	156400000	630400000
(e)	Finance costs	1183800000	4787700000
(f)	Depreciation, depletion and amortisation expense	598800000	2407300000
(f)	Other Expenses
1	Other Expenses	505100000	2095500000
	Total other expenses	505100000	2095500000
	Total expenses	9026700000	34186800000
3	Total profit before exceptional items and tax	1259400000	2219200000
4	Exceptional items	0	0
5	Total profit before tax	1259400000	2219200000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	0	0
9	Total tax expenses	0	0
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	1259400000	2219200000
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	1259400000	2219200000
17	Other comprehensive income net of taxes	2200000	-7700000
18	Total Comprehensive Income for the period	1261600000	2211500000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1259400000	2219200000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1261600000	2211500000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	53701100000	53701100000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		-7850800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.23	0.41
	Diluted earnings (loss) per share from continuing operations	0.23	0.41
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	0.23	0.41
	Diluted earnings (loss) per share from continuing and discontinued operations	0.23	0.41
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Please refer to outcome of board meeting in pdf filed with stock exchange.

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	60616400000
	Capital work-in-progress	653500000
	Investment property	0
	Goodwill	0
	Other intangible assets	1910800000
	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	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2161400000
	Total non-current financial assets	2161400000
	Deferred tax assets (net)	0
	Other non-current assets	197600000
	Total non-current assets	65539700000
2	Current assets
	Inventories	2633700000
	Current financial asset
	Current investments	0
	Trade receivables, current	24350900000
	Cash and cash equivalents	1778300000
	Bank balance other than cash and cash equivalents	1847000000
	Loans, current	0
	Other current financial assets	10800000
	Total current financial assets	27987000000
	Current tax assets (net)	0
	Other current assets	1802700000
	Total current assets	32423400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	97963100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	53701100000
	Other equity	-7850800000
	Total equity attributable to owners of parent	45850300000
	Non controlling interest	0
	Total equity	45850300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	32624000000
	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	714400000
	Total non-current financial liabilities	33338400000
	Provisions, non-current	110900000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	7668300000
	Total non-current liabilities	41117600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2773000000
	Trade payables, 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	1727000000
	Total Trade payable	1727000000
	Other current financial liabilities	5456900000
	Total current financial liabilities	9956900000
	Other current liabilities	628600000
	Provisions, current	409700000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	10995200000
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	52112800000
	Total equity and liabilites	97963100000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Please refer outcome of board meeting pdf filed with stock exchange.

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	Items that will not be reclassified to profit or loss	2200000	-7700000
	Total Amount of items that will not be reclassified to profit and loss	2200000	-7700000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	0	0
	Total Amount of items that will be reclassified to profit and loss	0	0
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	2200000	-7700000

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			2219200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4787700000
	Adjustments for decrease (increase) in inventories			-252800000
	Adjustments for decrease (increase) in trade receivables, current			-3708300000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-597100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-20900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			159500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-491200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2407300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			77600000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			9300000
	Adjustments for dividend income			0
	Adjustments for interest income			496500000
	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			-100000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			200000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1874700000
	Net cash flows from (used in) operations			4093900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-5600000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4099500000
	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			100000
	Purchase of property, plant and equipment			1167000000
	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			553100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1482800000
	Net cash flows from (used in) investing activities	869000000
	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			0
	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			3343600000
	Payments of lease liabilities			76000000
	Dividends paid			0
	Interest paid			980800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4400400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			568100000
	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			568100000
	Cash and cash equivalents cash flow statement at beginning of period			1210200000
	Cash and cash equivalents cash flow statement at end of period			1778300000

Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors' Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Since how long continuing	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block
Textual Information(1)	As stated in Note 5 to the accompanying consolidated financial results, Sinnar Thermal Power Limited (STPL) had ceased to be a subsidiary of the Group with effect from 19 January 2024 pursuant to the re-initiation of Corporate lnsolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016 (IBC). Consequently, the assets and liabilities of STPL had been de-recognised at their respective carrying values as at 18 January 2024 in accordance with the requirements of Ind AS 110 - Consolidated Financial Statements and the resultant gain on loss of control was recorded, which had been presented as an exceptional item in the Consolidated Statement of Profit and Loss for the quarter and year ended 31 March 2024. n nAs further described in the said note, STPLs other current financial liabilities as at 18 January 2024 de-recognised as above, included balances amounting to Rs. 6,652.38 crores, in respect of which confirmations from the respective lenders were not received for balances as at 31 December 2023 while in case of certain lenders, the balance of borrowings and accrued interest confirmed by the lenders as compared to balance as per books as at 31 December 2023 was higher by Rs. 379.99 crores and Rs. 396.22 crores, respectively. n nOur audit report dated 22 May 2024 on the consolidated financial results for the quarter and year ended 31 March 2024 was qualified with respect to adjustments, if any, that may have been required to gain on loss of control of subsidiary recorded as exceptional item by the Group in the previous year on account of aforesaid matters. n nOur opinion, therefore, on the accompanying Statement for the quarter and year ended 31 March 2025 is also qualified on account of possible effects of the aforesaid matters on the comparability of the corresponding figures quarter and year ended 31 March 2024 included as comparative financial information in the accompanying Statement, with current period figures. n
Textual Information(2)	Not applicable- as the impact is not quantifiable.
Textual Information(3)	Unable to estimate
Textual Information(4)	In respect of Other current financial liabilities (accrued interest) balance aggregating to Rs. 6,652.38 crore, direct confirmations had not been received while in case of certain lenders, the balance of Current borrowings and accrued interest confirmed was higher by Rs. 379.99 crore and Rs. 396.22 crore respectively when compared with book balances as at 31 December 2023. n nIn the absence of confirmations / statements from lenders, STPL had provided for interest (including penal interest) based on the interest rate specified in the respective agreement/ sanction letter or latest communication available from the respective lenders and interest had been computed on the balance of loans as per STPLs records. As per the Group management, no adjustment was required in respect of such borrowings and other related liabilities as on 31 December 2023 and such borrowings and other related liabilities derecognized in the consolidated financial results for the quarter and year ended 31 March 2024, or consequently to the gain recorded during the quarter and previous financial year ended 31 March 2024, on the said de-recognition on account of loss of control of the subsidiary company. n
Textual Information(5)	Our opinion, on the accompanying Statement for the quarter and year ended 31 March 2025 is qualified on account of possible effects of the aforesaid matters on the comparability of the corresponding figures quarter and year ended 31 March 2024 included as comparative financial information in the accompanying Statement, with current period figures.