Integrated Filing — IndAS

General information about company
Scrip Code	500084
NSE Symbol	CESC
MSEI Symbol	NOTLISTED
ISIN	INE486A01021
Name of company	CESC 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	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-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	Single segment
Description of single segment	Generation and Distribution of Electricity
Start date and time of board meeting	15-May-2025   12:00:00
End date and time of board meeting	15-May-2025   13:10:00
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	No
(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.	No
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(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?
(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	2025-05-15
Indicate Company website link for updated RPT policy of the Company	https://www.cesc.co.in/storage/uploads/policies/Related-Party-Transaction-Policy.pdf
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
There were no defaults of loans and debt securities.

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	21470000000	95840000000
	Other income	2090000000	13160000000
	Total income	23560000000	109000000000
2	Expenses
(a)	Cost of materials consumed	11130000000	60380000000
(b)	Purchases of stock-in-trade	10000000	60000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	1920000000	9460000000
(e)	Finance costs	2160000000	8660000000
(f)	Depreciation, depletion and amortisation expense	1760000000	6940000000
(f)	Other Expenses
1	Other Expenses	3800000000	12880000000
	Total other expenses	3800000000	12880000000
	Total expenses	20780000000	98380000000
3	Total profit before exceptional items and tax	2780000000	10620000000
4	Exceptional items	0	0
5	Total profit before tax	2780000000	10620000000
6	Tax expense
7	Current tax	770000000	3220000000
8	Deferred tax	-170000000	-600000000
9	Total tax expenses	600000000	2620000000
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	2180000000	8000000000
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	2180000000	8000000000
17	Other comprehensive income net of taxes	-110000000	-150000000
18	Total Comprehensive Income for the period	2070000000	7850000000
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	1330000000	1330000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		97520000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.64	6.03
	Diluted earnings (loss) per share from continuing operations	1.64	6.03
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	1.64	6.03
	Diluted earnings (loss) per share from continuing and discontinued operations	1.64	6.03
24	Debt equity ratio	0.012	0.012
25	Debt service coverage ratio	0.025	0.013
26	Interest service coverage ratio	0.028	0.027
27	Disclosure of notes on financial results		3 months ended 31.03.2025 - Other Income i.e. 209 Cr, includes other income Rs 66 Cr and Regulatory Income(net) (Rs 143 Cr). n12 months ended 31.03.2025 - Other Income i.e 1316 Cr, includes other income Rs 181 Cr and Regulatory Income(net) (Rs 1135 Cr). n n3 months ended 31.03.2025- Cost of materials consumed i.e 1113 Cr, includes cost of energy purchased (Rs 735 Cr) and Cost of fuel (Rs 378 Cr). n12 months ended 31.03.2025- Cost of materials consumed i.e 6038 Cr, includes cost of energy purchased (Rs 4224 Cr) and Cost of fuel (Rs 1814 Cr).

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	128630000000
	Capital work-in-progress	950000000
	Investment property	780000000
	Goodwill	0
	Other intangible assets	860000000
	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	63810000000
	Trade receivables, non-current	0
	Loans, non-current	7040000000
	Other non-current financial assets	2780000000
	Total non-current financial assets	73630000000
	Deferred tax assets (net)	0
	Other non-current assets	5000000000
	Total non-current assets	209850000000
2	Current assets
	Inventories	3980000000
	Current financial asset
	Current investments	0
	Trade receivables, current	13940000000
	Cash and cash equivalents	4300000000
	Bank balance other than cash and cash equivalents	5780000000
	Loans, current	1980000000
	Other current financial assets	940000000
	Total current financial assets	26940000000
	Current tax assets (net)	0
	Other current assets	1800000000
	Total current assets	32720000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	59560000000
	Total assets	302130000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1330000000
	Other equity	97520000000
	Total equity attributable to owners of parent	98850000000
	Non controlling interest
	Total equity	98850000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	84170000000
	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	550000000
	Total Trade payable	550000000
	Other non-current financial liabilities	19190000000
	Total non-current financial liabilities	103910000000
	Provisions, non-current	5500000000
	Deferred tax liabilities (net)	21930000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2870000000
	Total non-current liabilities	134210000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	32600000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	110000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	17670000000
	Total Trade payable	17780000000
	Other current financial liabilities	11870000000
	Total current financial liabilities	62250000000
	Other current liabilities	6270000000
	Provisions, current	500000000
	Current tax liabilities (Net)	50000000
	Deferred government grants, Current	0
	Total current liabilities	69070000000
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	203280000000
	Total equity and liabilites	302130000000
	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		Standalone	Standalone
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	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 plan	-110000000	-150000000
	Total Amount of items that will not be reclassified to profit and loss	-110000000	-150000000
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
	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	-110000000	-150000000

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			10620000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			8660000000
	Adjustments for decrease (increase) in inventories			1150000000
	Adjustments for decrease (increase) in trade receivables, current			-170000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			6150000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			6940000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			180000000
	Adjustments for interest income			360000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-140000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-11600000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			10450000000
	Net cash flows from (used in) operations			21070000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2860000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			18210000000
	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			9520000000
	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			90000000
	Purchase of property, plant and equipment			6190000000
	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			10570000000
	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			180000000
	Interest received			350000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-920000000
	Net cash flows from (used in) investing activities	-26580000000
	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			18500000000
	Repayments of borrowings			9060000000
	Payments of lease liabilities			270000000
	Dividends paid			5930000000
	Interest paid			8710000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			11520000000
	Net cash flows from (used in) financing activities			6050000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2320000000
	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			-2320000000
	Cash and cash equivalents cash flow statement at beginning of period			6620000000
	Cash and cash equivalents cash flow statement at end of period			4300000000