Integrated Filing — IndAS

General information about company
Scrip Code	532939
NSE Symbol	RPOWER
MSEI Symbol	NOTLISTED
ISIN	INE614G01033
Name of company	RELIANCE 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	09-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	Unaudited
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
Start date and time of board meeting	09-May-2025   17:00:00
End date and time of board meeting	09-May-2025   18:00:00
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	Unaudited	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	19780100000	75828900000
	Other income	876300000	6741500000
	Total income	20656400000	82570400000
2	Expenses
(a)	Cost of materials consumed	9099800000	38920000000
(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	519700000	2002900000
(e)	Finance costs	3989100000	20558600000
(f)	Depreciation, depletion and amortisation expense	2114100000	9096700000
(f)	Other Expenses
1	General, Administration and other expenses	4262200000	13823500000
	Total other expenses	4262200000	13823500000
	Total expenses	19984900000	84401700000
3	Total profit before exceptional items and tax	671500000	-1831300000
4	Exceptional items	0	32304200000
5	Total profit before tax	671500000	30472900000
6	Tax expense
7	Current tax	357000000	490900000
8	Deferred tax	-941200000	508000000
9	Total tax expenses	-584200000	998900000
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	1255700000	29474000000
12	Profit (loss) from discontinued operations before tax	0	4300000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	4300000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1255700000	29478300000
17	Other comprehensive income net of taxes	-31600000	-73400000
18	Total Comprehensive Income for the period	1224100000	29404900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1256000000	29478300000
	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	-31600000	-73400000
	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	40169800000	40169800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		111829500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.31	7.34
	Diluted earnings (loss) per share from continuing operations	0.28	7
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	0.31	7.34
	Diluted earnings (loss) per share from continuing and discontinued operations	0.28	7
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	318268100000
	Capital work-in-progress	13874900000
	Investment property	0
	Goodwill	112700000
	Other intangible assets	204900000
	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	1725700000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	35806700000
	Total non-current financial assets	37532400000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	369993000000
2	Current assets
	Inventories	9265800000
	Current financial asset
	Current investments	0
	Trade receivables, current	15213900000
	Cash and cash equivalents	4397900000
	Bank balance other than cash and cash equivalents	5335800000
	Loans, current	1662600000
	Other current financial assets	4270400000
	Total current financial assets	30880600000
	Current tax assets (net)	15800000
	Other current assets	1741100000
	Total current assets	41903300000
3	Non-current assets classified as held for sale	932900000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	412829200000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	40169800000
	Other equity	123202000000
	Total equity attributable to owners of parent	163371800000
	Non controlling interest	0
	Total equity	163371800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	102590700000
	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	9366300000
	Total non-current financial liabilities	111957000000
	Provisions, non-current	921000000
	Deferred tax liabilities (net)	24813800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	15400100000
	Total non-current liabilities	153091900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	48940100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	161700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2219400000
	Total Trade payable	2381100000
	Other current financial liabilities	41919400000
	Total current financial liabilities	93240600000
	Other current liabilities	3013100000
	Provisions, current	110200000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	96363900000
3	Liabilities directly associated with assets in disposal group classified as held for sale	1600000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	249457400000
	Total equity and liabilites	412829200000
	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		Unaudited	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	Unaudited	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	Remeasurements of net defined benefit plans	-32900000	-32900000
	Total Amount of items that will not be reclassified to profit and loss	-32900000	-32900000
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	Currency transaction (loss)/gains	1300000	-40500000
	Total Amount of items that will be reclassified to profit and loss	1300000	-40500000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-31600000	-73400000

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			Unaudited
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			30472900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			20558600000
	Adjustments for decrease (increase) in inventories			-281700000
	Adjustments for decrease (increase) in trade receivables, current			1331900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			378800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			1970300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-534500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-6415400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			10960200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			3331000000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-5295500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			46900000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	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			-26500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-35487900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-9463800000
	Net cash flows from (used in) operations			21009100000
	Dividends received			0
	Interest paid			0
	Interest received			-1221900000
	Income taxes paid (refund)			328000000
	Other inflows (outflows) of cash			-80000000
	Net cash flows from (used in) operating activities			19379200000
	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			27800000
	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			1531000000
	Purchase of property, plant and equipment			0
	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			392300000
	Purchase of other long-term assets			2635600000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			3000400000
	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			922400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			1324000000
	Net cash flows from (used in) investing activities	4506700000
	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			4940500000
	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			26324400000
	Repayments of borrowings			41235900000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			14378500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-24349500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-463600000
	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			-463600000
	Cash and cash equivalents cash flow statement at beginning of period			4861500000
	Cash and cash equivalents cash flow statement at end of period			4397900000