Integrated Filing — IndAS

General information about company
Scrip Code	539686
NSE Symbol	KPEL
MSEI Symbol	NOTLISTED
ISIN	INE127T01021
Name of company	K.P. Energy 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	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   10:00:00
End date and time of board meeting	14-May-2025   10:40:00
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	4011956000	9387715000
	Other income	74518000	196812000
	Total income	4086474000	9584527000
2	Expenses
(a)	Cost of materials consumed	2971154000	6615039000
(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	116424000	351250000
(e)	Finance costs	85868000	287170000
(f)	Depreciation, depletion and amortisation expense	45980000	126560000
(f)	Other Expenses
1	Other Expenses	220073000	657452000
	Total other expenses	220073000	657452000
	Total expenses	3439499000	8037471000
3	Total profit before exceptional items and tax	646975000	1547056000
4	Exceptional items	0	0
5	Total profit before tax	646975000	1547056000
6	Tax expense
7	Current tax	137500000	282045000
8	Deferred tax	50269000	104597000
9	Total tax expenses	187769000	386642000
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	459206000	1160414000
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	-1267000	-7159000
16	Total profit (loss) for period	457939000	1153255000
17	Other comprehensive income net of taxes	-1411000	-1411000
18	Total Comprehensive Income for the period	456528000	1151844000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	457985000	1153332000
	Total profit or loss, attributable to non-controlling interests	-46000	-46000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	456574000	1151921000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-46000	-77000
21	Details of equity share capital
	Paid-up equity share capital	333450000	333450000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		2670947000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.87	17.29
	Diluted earnings (loss) per share from continuing operations	6.84	17.22
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	6.87	17.29
	Diluted earnings (loss) per share from continuing and discontinued operations	6.84	17.22
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	4200272000
	Capital work-in-progress	70000
	Investment property
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	99767000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	20005000
	Total non-current financial assets	119772000
	Deferred tax assets (net)
	Other non-current assets	23168000
	Total non-current assets	4343282000
2	Current assets
	Inventories	2282151000
	Current financial asset
	Current investments	1000
	Trade receivables, current	3230977000
	Cash and cash equivalents	21692000
	Bank balance other than cash and cash equivalents	429371000
	Loans, current	2748000
	Other current financial assets	75000000
	Total current financial assets	3759789000
	Current tax assets (net)
	Other current assets	1299994000
	Total current assets	7341934000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	11685216000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	333450000
	Other equity	2798169000
	Total equity attributable to owners of parent	3131619000
	Non controlling interest	-11484000
	Total equity	3120135000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1852494000
	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	312702000
	Total non-current financial liabilities	2165196000
	Provisions, non-current	3050000
	Deferred tax liabilities (net)	306832000
	Deferred government grants, Non-current
	Other non-current liabilities	809788000
	Total non-current liabilities	3284866000
	Current liabilities
	Current financial liabilities
	Borrowings, current	423371000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	533183000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2736814000
	Total Trade payable	3269997000
	Other current financial liabilities	1122881000
	Total current financial liabilities	4816249000
	Other current liabilities	122042000
	Provisions, current	172548000
	Current tax liabilities (Net)	169376000
	Deferred government grants, Current
	Total current liabilities	5280215000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	8565081000
	Total equity and liabilites	11685216000
	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	Infrastructure Development	3938771000	9099251000
2	Sale of Power	61781000	239006000
3	Operation & Maintenance Services	11404000	49458000
	Total Segment Revenue	4011956000	9387715000
	Less: Inter segment revenue
	Revenue from operations	4011956000	9387715000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Infrastructure Development	720099000	1745723000
2	Sale of Power	9511000	75045000
3	Operation & Maintenance Services	3233000	13457000
	Total Profit before tax	732843000	1834225000
	i. Finance cost	85868000	85868000
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax	646975000	1547055000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Infrastructure Development	8285391000	8285391000
2	Sale of Power	3319373000	3319373000
3	Operation & Maintenance Services	80452000	80452000
	Total Segment Asset	11685216000	11685216000
	Un-allocable Assets	0	0
	Net Segment Asset	11685216000	11685216000
4	Segment Liabilities
	Segment Liabilities
1	Infrastructure Development	6878928000	6878928000
2	Sale of Power	1676218000	1676218000
3	Operation & Maintenance Services	9936000	9936000
	Total Segment Liabilities	8565082000	8565082000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	8565082000	8565082000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	1411000	1411000
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
5	Total Other comprehensive income	-1411000	-1411000

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			1547056000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			28805000
	Adjustments for decrease (increase) in inventories			-1083129000
	Adjustments for decrease (increase) in trade receivables, current			-705037000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-1032654000
	Adjustments for decrease (increase) in other non-current assets			50000
	Adjustments for other financial assets, non-current			-10560000
	Adjustments for other financial assets, current			-50399000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1507790000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-18379000
	Adjustments for increase (decrease) in other non-current liabilities			781765000
	Adjustments for depreciation and amortisation expense			126560000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-216957000
	Adjustments for provisions, non-current			-3435000
	Adjustments for other financial liabilities, current			580119000
	Adjustments for other financial liabilities, non-current			84621000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-302000
	Adjustments for undistributed profits of associates			7159000
	Other adjustments for which cash effects are investing or financing cash flow			-24022000
	Other adjustments to reconcile profit (loss)			-1411000
	Other adjustments for non-cash items			92982000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			49248000
	Net cash flows from (used in) operations			1596304000
	Dividends received			-4000
	Interest paid			-233846000
	Interest received			-24343000
	Income taxes paid (refund)			188682000
	Other inflows (outflows) of cash			-52000
	Net cash flows from (used in) operating activities			1617069000
	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			145031000
	Other cash payments to acquire equity or debt instruments of other entities			1000
	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			0
	Purchase of property, plant and equipment			2577528000
	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			4000
	Interest received			24343000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2408151000
	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			70946000
	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			1422163000
	Repayments of borrowings			151170000
	Payments of lease liabilities			61647000
	Dividends paid			40006000
	Interest paid			233846000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			77000
	Net cash flows from (used in) financing activities			1006517000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			215435000
	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			215435000
	Cash and cash equivalents cash flow statement at beginning of period			235628000
	Cash and cash equivalents cash flow statement at end of period			451063000