Integrated Filing — IndAS

General information about company
Scrip Code	500400
NSE Symbol	TATAPOWER
MSEI Symbol	NOTLISTED
ISIN	INE245A01021
Name of company	Tata 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	14-May-2025   14:00:00
End date and time of board meeting	14-May-2025   16:00:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	Yes
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?	Yes
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-05-14
Indicate Company website link for updated RPT policy of the Company	https://www.tatapower.com/our-legacy/resource-center
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
nil

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	Standalone	Standalone
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	59648800000	223594400000
	Other income	2075100000	24894700000
	Total income	61723900000	248489100000
2	Expenses
(a)	Cost of materials consumed	685200000	1484500000
(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	2280900000	7898200000
(e)	Finance costs	5095400000	20954100000
(f)	Depreciation, depletion and amortisation expense	2970200000	11938800000
(f)	Other Expenses
1	Cost of Power Purchased	3927200000	15623300000
2	Cost of Fuel	32841500000	122483700000
3	Transmission Charges	1142800000	4410900000
4	Other expenses	6604600000	16829700000
	Total other expenses	44516100000	159347600000
	Total expenses	55547800000	201623200000
3	Total profit before exceptional items and tax	6176100000	46865900000
4	Exceptional items	0	0
5	Total profit before tax	6176100000	46865900000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	-2500000	4826400000
9	Total tax expenses	-2500000	4826400000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	-2087500000	-10712700000
11	Net Profit Loss for the period from continuing operations	4091100000	31326800000
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	4091100000	31326800000
17	Other comprehensive income net of taxes	70700000	573800000
18	Total Comprehensive Income for the period	4161800000	31900600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	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	3195600000	3195600000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		180459900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.28	9.8
	Diluted earnings (loss) per share from continuing operations	1.28	9.79
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	1.28	9.8
	Diluted earnings (loss) per share from continuing and discontinued operations	1.28	9.79
24	Debt equity ratio	0.011	0.011
25	Debt service coverage ratio	0.0067	0.0113
26	Interest service coverage ratio	0.0182	0.0275
27	Disclosure of notes on financial results		n

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	233243900000
	Capital work-in-progress	22484800000
	Investment property	0
	Goodwill	0
	Other intangible assets	382400000
	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	140553800000
	Trade receivables, non-current	9413600000
	Loans, non-current	1977800000
	Other non-current financial assets	4851900000
	Total non-current financial assets	156797100000
	Deferred tax assets (net)	0
	Other non-current assets	33593900000
	Total non-current assets	446502100000
2	Current assets
	Inventories	24243200000
	Current financial asset
	Current investments	2001500000
	Trade receivables, current	15139700000
	Cash and cash equivalents	15111900000
	Bank balance other than cash and cash equivalents	216900000
	Loans, current	900000000
	Other current financial assets	3266400000
	Total current financial assets	36636400000
	Current tax assets (net)	0
	Other current assets	2371500000
	Total current assets	63251100000
3	Non-current assets classified as held for sale	4954600000
4	Regulatory deferral account debit balances and related deferred tax Assets	11741700000
	Total assets	526449500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3195600000
	Other equity	180459900000
	Total equity attributable to owners of parent	183655500000
	Non controlling interest
	Total equity	183655500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	126131600000
	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	27807600000
	Total non-current financial liabilities	153939200000
	Provisions, non-current	2691100000
	Deferred tax liabilities (net)	16599800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	10826200000
	Total non-current liabilities	184056300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	43588300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1549800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	51916900000
	Total Trade payable	53466700000
	Other current financial liabilities	51779100000
	Total current financial liabilities	148834100000
	Other current liabilities	7026400000
	Provisions, current	298200000
	Current tax liabilities (Net)	1443400000
	Deferred government grants, Current	0
	Total current liabilities	157602100000
3	Liabilities directly associated with assets in disposal group classified as held for sale	1135600000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	342794000000
	Total equity and liabilites	526449500000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	n

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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Thermal and Hydro	45535200000	167563700000
2	Transmission and Distribution	15648600000	60748700000
3	Others	74000000	267900000
	Total Segment Revenue	61257800000	228580300000
	Less: Inter segment revenue	4072800000	4072800000
	Revenue from operations	57185000000	211455500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Thermal and Hydro	3952700000	21238500000
2	Transmission and Distribution	3505300000	12173000000
3	Others	9300000	45200000
	Total Profit before tax	7467300000	33456700000
	i. Finance cost	5095400000	5095400000
	ii. Other Unallocable Expenditure net off Unallocable income	-1716700000	-1716700000
	Profit before tax	4088600000	36153200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Thermal and Hydro	237680500000	237680500000
2	Transmission and Distribution	107930600000	107930600000
3	Others	5897800000	5897800000
	Total Segment Asset	351508900000	351508900000
	Un-allocable Assets	174940600000	174940600000
	Net Segment Asset	526449500000	526449500000
4	Segment Liabilities
	Segment Liabilities
1	Thermal and Hydro	89202600000	89202600000
2	Transmission and Distribution	20791300000	20791300000
3	Others	429900000	429900000
	Total Segment Liabilities	110423800000	110423800000
	Un-allocable Liabilities	232370200000	232370200000
	Net Segment Liabilities	342794000000	342794000000
	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	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of Defined Benefit Plans	-18700000	-96100000
2	Equity Instruments classified at FVTOCI	1920400000	2481400000
	Total Amount of items that will not be reclassified to profit and loss	1901700000	2385300000
2	Income tax relating to items that will not be reclassified to profit or loss	1831000000	1811500000
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	0
5	Total Other comprehensive income	70700000	573800000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			46865900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			20954100000
	Adjustments for decrease (increase) in inventories			-2974800000
	Adjustments for decrease (increase) in trade receivables, current			-8946500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			586100000
	Adjustments for decrease (increase) in other non-current assets			11956800000
	Adjustments for other financial assets, non-current			165200000
	Adjustments for other financial assets, current			-800000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			14277100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			663800000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			11938800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-76100000
	Adjustments for provisions, non-current			-115900000
	Adjustments for other financial liabilities, current			-1219400000
	Adjustments for other financial liabilities, non-current			3300000
	Adjustments for unrealised foreign exchange losses gains			227600000
	Adjustments for dividend income			20286500000
	Adjustments for interest income			1818100000
	Adjustments for share-based payments			113300000
	Adjustments for fair value losses (gains)			-485100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-211600000
	Other adjustments to reconcile profit (loss)			-10712700000
	Other adjustments for non-cash items			941600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			14181000000
	Net cash flows from (used in) operations			61046900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			-1836000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			62882900000
	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			8375200000
	Other cash receipts from sales of equity or debt instruments of other entities			2407600000
	Other cash payments to acquire equity or debt instruments of other entities			150000000
	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			2194900000
	Purchase of property, plant and equipment			16236600000
	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			6689400000
	Cash receipts from repayment of advances and loans made to other parties			3849300000
	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			20276300000
	Interest received			1809000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			200800000
	Net cash flows from (used in) investing activities	-713300000
	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			74843400000
	Repayments of borrowings			100452500000
	Payments of lease liabilities			3388200000
	Dividends paid			6390700000
	Interest paid			17794800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			132600000
	Net cash flows from (used in) financing activities			-53050200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			9119400000
	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			9119400000
	Cash and cash equivalents cash flow statement at beginning of period			5992500000
	Cash and cash equivalents cash flow statement at end of period			15111900000