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	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	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

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	170958800000	654782400000
	Other income	3510700000	15139300000
	Total income	174469500000	669921700000
2	Expenses
(a)	Cost of materials consumed	18980400000	49214600000
(b)	Purchases of stock-in-trade	111100000	318400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	489400000	-4407600000
(d)	Employee benefit expense	12606400000	43729200000
(e)	Finance costs	12132100000	47024400000
(f)	Depreciation, depletion and amortisation expense	11162800000	41168600000
(f)	Other Expenses
1	Cost of Power Purchased	44781000000	205236100000
2	Cost of Fuel	37203500000	139184700000
3	Transmission Charges	3040100000	12778100000
4	Other Expenses	21290900000	69430200000
	Total other expenses	106315500000	426629100000
	Total expenses	161797700000	603676700000
3	Total profit before exceptional items and tax	12671800000	66245000000
4	Exceptional items	179500000	-1220500000
5	Total profit before tax	12851300000	65024500000
6	Tax expense
7	Current tax	1894900000	3631500000
8	Deferred tax	1041100000	11811000000
9	Total tax expenses	2936000000	15442500000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	2319100000	-9761600000
11	Net Profit Loss for the period from continuing operations	12234400000	39820400000
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	826500000	7933300000
16	Total profit (loss) for period	13060900000	47753700000
17	Other comprehensive income net of taxes	-591400000	1348400000
18	Total Comprehensive Income for the period	12469500000	49102100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	10428300000	39710000000
	Total profit or loss, attributable to non-controlling interests	2632600000	2632600000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	9907700000	41174300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2561800000	7927800000
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		352940800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.26	12.42
	Diluted earnings (loss) per share from continuing operations	3.26	12.41
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	3.26	12.42
	Diluted earnings (loss) per share from continuing and discontinued operations	3.26	12.41
24	Debt equity ratio	0.0149	0.0149
25	Debt service coverage ratio	0.0103	0.0129
26	Interest service coverage ratio	0.0239	0.0248
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	753512700000
	Capital work-in-progress	126788700000
	Investment property	0
	Goodwill	16514600000
	Other intangible assets	13717000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	128942200000
	Non-current financial assets
	Non-current investments	21197500000
	Trade receivables, non-current	12230200000
	Loans, non-current	20000000
	Other non-current financial assets	26959600000
	Total non-current financial assets	60407300000
	Deferred tax assets (net)	5179900000
	Other non-current assets	91395800000
	Total non-current assets	1196458200000
2	Current assets
	Inventories	45718200000
	Current financial asset
	Current investments	13024200000
	Trade receivables, current	57097800000
	Cash and cash equivalents	48624700000
	Bank balance other than cash and cash equivalents	68885100000
	Loans, current	123400000
	Other current financial assets	34680100000
	Total current financial assets	222435300000
	Current tax assets (net)	0
	Other current assets	19413000000
	Total current assets	287566500000
3	Non-current assets classified as held for sale	11452100000
4	Regulatory deferral account debit balances and related deferred tax Assets	71636100000
	Total assets	1567112900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3195600000
	Other equity	355211100000
	Total equity attributable to owners of parent	358406700000
	Non controlling interest	67653700000
	Total equity	426060400000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	441297200000
	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	48703300000
	Total non-current financial liabilities	490000500000
	Provisions, non-current	25486900000
	Deferred tax liabilities (net)	41041200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	129305700000
	Total non-current liabilities	685834300000
	Current liabilities
	Current financial liabilities
	Borrowings, current	140158400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7842100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	80703400000
	Total Trade payable	88545500000
	Other current financial liabilities	180809900000
	Total current financial liabilities	409513800000
	Other current liabilities	36723800000
	Provisions, current	4375600000
	Current tax liabilities (Net)	2082000000
	Deferred government grants, Current	0
	Total current liabilities	452695200000
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	1387400000
	Total liabilities	1141052500000
	Total equity and liabilites	1567112900000
	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	Thermal & Hydro	52882400000	197390700000
2	Renewables	34568700000	98763600000
3	Transmission and Distribution	95892200000	391205200000
4	Others	1072700000	4310400000
	Total Segment Revenue	184416000000	691669900000
	Less: Inter segment revenue	11260800000	11260800000
	Revenue from operations	173155200000	644456800000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Thermal & Hydro	7798500000	38134100000
2	Renewables	7892700000	25966800000
3	Transmission and Distribution	7771900000	32064900000
4	Others	-704800000	-1065900000
	Total Profit before tax	22758300000	95099900000
	i. Finance cost	12132100000	12132100000
	ii. Other Unallocable Expenditure net off Unallocable income	-5370700000	-5370700000
	Profit before tax	15996900000	63196200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Thermal & Hydro	397081100000	397081100000
2	Renewables	513556100000	513556100000
3	Transmission and Distribution	457077500000	457077500000
4	Others	17222500000	17222500000
	Total Segment Asset	1384937200000	1384937200000
	Un-allocable Assets	182175700000	182175700000
	Net Segment Asset	1567112900000	1567112900000
4	Segment Liabilities
	Segment Liabilities
1	Thermal & Hydro	92883800000	92883800000
2	Renewables	74021600000	74021600000
3	Transmission and Distribution	280276800000	280276800000
4	Others	1539300000	1539300000
	Total Segment Liabilities	448721500000	448721500000
	Un-allocable Liabilities	692331000000	692331000000
	Net Segment Liabilities	1141052500000	1141052500000
	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 Plan	-2663400000	-4250800000
2	Movement in Regulatory Deferral Balances	2331500000	3650100000
3	Equity Instrument classified as FVTOCI	1920400000	2481400000
4	Share of Other Comprehensive Income/(Loss) of Associates nand Joint Ventures accounted for using the Equity Method (net of tax)	-126100000	-15600000
	Total Amount of items that will not be reclassified to profit and loss	1462400000	1865100000
2	Income tax relating to items that will not be reclassified to profit or loss	1659600000	1479600000
3	Amount of items that will be reclassified to profit and loss
1	Exchange Differences in translating the financial statements of nforeign operations	-43400000	1345300000
2	Effective portion of cash flow hedge	-472500000	-1002100000
3	Share of Other Comprehensive Income/(Loss) of Associates and Joint nVentures accounted for using the Equity Method (net of tax)	14800000	389800000
	Total Amount of items that will be reclassified to profit and loss	-501100000	733000000
4	Income tax relating to items that will be reclassified to profit or loss	-106900000	-229900000
5	Total Other comprehensive income	-591400000	1348400000

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			65024500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			47024400000
	Adjustments for decrease (increase) in inventories			-1398700000
	Adjustments for decrease (increase) in trade receivables, current			10401000000
	Adjustments for decrease (increase) in trade receivables, non-current			-9497300000
	Adjustments for decrease (increase) in other current assets			-2607800000
	Adjustments for decrease (increase) in other non-current assets			14200400000
	Adjustments for other financial assets, non-current			-629800000
	Adjustments for other financial assets, current			-820800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			599500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3217700000
	Adjustments for increase (decrease) in other non-current liabilities			-4462300000
	Adjustments for depreciation and amortisation expense			41168600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-3995900000
	Adjustments for provisions, non-current			6836100000
	Adjustments for other financial liabilities, current			5130500000
	Adjustments for other financial liabilities, non-current			672200000
	Adjustments for unrealised foreign exchange losses gains			201300000
	Adjustments for dividend income			3217400000
	Adjustments for interest income			7600000000
	Adjustments for share-based payments			271400000
	Adjustments for fair value losses (gains)			-1032800000
	Adjustments for undistributed profits of associates			7933300000
	Other adjustments for which cash effects are investing or financing cash flow			-7084200000
	Other adjustments to reconcile profit (loss)			-1828300000
	Other adjustments for non-cash items			-3532700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			67646400000
	Net cash flows from (used in) operations			132670900000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			5869000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			126801900000
	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			109900000
	Other cash payments to acquire equity or debt instruments of other entities			-2637500000
	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			2352000000
	Purchase of property, plant and equipment			172728400000
	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			15563400000
	Interest received			7455100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-9878100000
	Net cash flows from (used in) investing activities	-154488600000
	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			3193500000
	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			431576100000
	Repayments of borrowings			345874000000
	Payments of lease liabilities			4970700000
	Dividends paid			9645000000
	Interest paid			50690500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			19334500000
	Net cash flows from (used in) financing activities			42923900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			15237200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			125700000
	Net increase (decrease) in cash and cash equivalents			15362900000
	Cash and cash equivalents cash flow statement at beginning of period			31438500000
	Cash and cash equivalents cash flow statement at end of period			46801400000