Integrated Filing — IndAS

General information about company
Scrip Code	532779
NSE Symbol	TORNTPOWER
MSEI Symbol	NOTLISTED
ISIN	INE813H01021
Name of company	TORRENT 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-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	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   14:30:00
End date and time of board meeting	14-May-2025   16:45:00
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	64563400000	291652600000
	Other income	1143500000	4872100000
	Total income	65706900000	296524700000
2	Expenses
(a)	Cost of materials consumed	0	2134600000
(b)	Purchases of stock-in-trade	3817500000	11039100000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	1100000
(d)	Employee benefit expense	1608400000	6899600000
(e)	Finance costs	2363600000	10448700000
(f)	Depreciation, depletion and amortisation expense	3891300000	14971200000
(f)	Other Expenses
1	Electrical energy purchased	38967900000	152898100000
2	Fuel cost	4696000000	48776900000
3	Other expenses	4168700000	16829600000
	Total other expenses	47832600000	218504600000
	Total expenses	59513400000	263998900000
3	Total profit before exceptional items and tax	6193500000	32525800000
4	Exceptional items	0	0
5	Total profit before tax	6193500000	32525800000
6	Tax expense
7	Current tax	1318700000	6004700000
8	Deferred tax	-5897400000	-4065000000
9	Total tax expenses	-4578700000	1939700000
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	10772200000	30586100000
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	10772200000	30586100000
17	Other comprehensive income net of taxes	76900000	5500000
18	Total Comprehensive Income for the period	10849100000	30591600000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	10595700000	29885000000
	Total profit or loss, attributable to non-controlling interests	176500000	176500000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	10675100000	29905000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	174000000	686600000
21	Details of equity share capital
	Paid-up equity share capital	5039000000	5039000000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		171114100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	21.03	61.23
	Diluted earnings (loss) per share from continuing operations	21.03	61.23
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	21.03	61.23
	Diluted earnings (loss) per share from continuing and discontinued operations	21.03	61.23
24	Debt equity ratio	0.0046	0.0046
25	Debt service coverage ratio	0.0213	0.0224
26	Interest service coverage ratio	0.0547	0.055
27	Disclosure of notes on financial results

Remarks
Debt equity ratio	Debt equity ratio = (All long term debt outstanding (including unamortised expense)+ contingent liability pertaining to corporate / financial guarantee given + short term debt outstanding in lieu of long term debt) / (Equity share capital + Preference share capital + All reserves (excluding revaluation reserve) + Deferred tax liabilities – Deferred tax assets – Goodwill -Intangible assets - Intangible assets under development)
Debt service coverage ratio	Debt service coverage ratio = (Total comprehensive income + Deferred tax + Depreciation and amortisation + Interest on debt) / (Principal repayment of debt (excluding voluntary prepayments if any) + Interest on debt + Lease payment )
Interest service coverage ratio	Interest service coverage ratio = (Total comprehensive income + Deferred tax + Depreciation and amortisation + Interest on debt) / (Interest on debt)

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	230282900000
	Capital work-in-progress	22498100000
	Investment property	3700000
	Goodwill	1710700000
	Other intangible assets	6874600000
	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	221500000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	1057500000
	Total non-current financial assets	1279000000
	Deferred tax assets (net)	1146700000
	Other non-current assets	15737600000
	Total non-current assets	279533300000
2	Current assets
	Inventories	6580200000
	Current financial asset
	Current investments	8730300000
	Trade receivables, current	23622500000
	Cash and cash equivalents	2891100000
	Bank balance other than cash and cash equivalents	908900000
	Loans, current	0
	Other current financial assets	41883700000
	Total current financial assets	78036500000
	Current tax assets (net)	0
	Other current assets	1583800000
	Total current assets	86200500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	365733800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	5039000000
	Other equity	171114100000
	Total equity attributable to owners of parent	176153100000
	Non controlling interest	6004700000
	Total equity	182157800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	73102100000
	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	3808800000
	Total Trade payable	3808800000
	Other non-current financial liabilities	1012100000
	Total non-current financial liabilities	77923000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	13522100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	16236000000
	Total non-current liabilities	107681100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	14264700000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	798900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	17442400000
	Total Trade payable	18241300000
	Other current financial liabilities	34198900000
	Total current financial liabilities	66704900000
	Other current liabilities	6897400000
	Provisions, current	1981700000
	Current tax liabilities (Net)	310900000
	Deferred government grants, Current	0
	Total current liabilities	75894900000
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	183576000000
	Total equity and liabilites	365733800000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	Other non-current assets includes Rs. 398.86 Crore pertaining to Right-of use assets and Rs. 16.27 Crore pertaining to Non-current tax assets (net). n nOther non-current financial liabilities includes Rs. 92.78 Crore pertaining to Lease liabilities n nOther current financial liabilities includes Rs. 10.28 Crore pertaining to Lease 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)
1	Generation	12460400000	81809900000
2	Transmission and Distribution	58301800000	251781200000
3	Renewables	2512300000	10663000000
	Total Segment Revenue	73274500000	344254100000
	Less: Inter segment revenue	8711100000	8711100000
	Revenue from operations	64563400000	291652600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Generation	1633000000	12807600000
2	Transmission and Distribution	6214700000	25777500000
3	Renewables	905100000	4581000000
	Total Profit before tax	8752800000	43166100000
	i. Finance cost	2363600000	2363600000
	ii. Other Unallocable Expenditure net off Unallocable income	195700000	195700000
	Profit before tax	6193500000	32525800000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Generation	42725900000	42725900000
2	Transmission and Distribution	215035000000	215035000000
3	Renewables	117861100000	117861100000
	Total Segment Asset	375622000000	375622000000
	Un-allocable Assets	-9888200000	-9888200000
	Net Segment Asset	365733800000	365733800000
4	Segment Liabilities
	Segment Liabilities
1	Generation	12425200000	12425200000
2	Transmission and Distribution	142437700000	142437700000
3	Renewables	88460400000	88460400000
	Total Segment Liabilities	243323300000	243323300000
	Un-allocable Liabilities	-59747300000	-59747300000
	Net Segment Liabilities	183576000000	183576000000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

Generation Comprises of generation of power from thermal sources (gas and coal) and trading of Regassified Liquified Natural Gas. nTransmission and Distribution Comprises of transmission and distribution business (licensed and franchisee) and related ancillary services. It also comprises Power Cable business till October 16, 2024. nRenewables: Comprises of generation of power from renewable energy sources i.e. wind and solar.

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	Items that will not be reclassified to profit and loss	148300000	-23200000
	Total Amount of items that will not be reclassified to profit and loss	148300000	-23200000
2	Income tax relating to items that will not be reclassified to profit or loss	52300000	-4300000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified subsequently to profit and loss	-29300000	37500000
	Total Amount of items that will be reclassified to profit and loss	-29300000	37500000
4	Income tax relating to items that will be reclassified to profit or loss	-10200000	13100000
5	Total Other comprehensive income	76900000	5500000

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			32525800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			10448700000
	Adjustments for decrease (increase) in inventories			-1293000000
	Adjustments for decrease (increase) in trade receivables, current			-2931900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-450100000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2478400000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1055900000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			210500000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			14971200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-48000000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			2064300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			105400000
	Adjustments for dividend income			0
	Adjustments for interest income			671300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			32400000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2068500000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1213400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			17733800000
	Net cash flows from (used in) operations			50259600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2210500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			48049100000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			850000000
	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			-1666600000
	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			1331900000
	Purchase of property, plant and equipment			43302100000
	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			28600000
	Purchase of other long-term assets			51400000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			2604400000
	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			667300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-297100000
	Net cash flows from (used in) investing activities	-36501800000
	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			34397700000
	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			19964700000
	Repayments of borrowings			48546600000
	Payments of lease liabilities			200500000
	Dividends paid			9016900000
	Interest paid			11114300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2351400000
	Net cash flows from (used in) financing activities			-12164500000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-617200000
	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			-617200000
	Cash and cash equivalents cash flow statement at beginning of period			3508300000
	Cash and cash equivalents cash flow statement at end of period			2891100000