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	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	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

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	38770000000	170010000000
	Other income	2930000000	16220000000
	Total income	41700000000	186230000000
2	Expenses
(a)	Cost of materials consumed	21810000000	110050000000
(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	2730000000	12210000000
(e)	Finance costs	3350000000	13240000000
(f)	Depreciation, depletion and amortisation expense	3040000000	12050000000
(f)	Other Expenses
1	Other Expenses	6100000000	20800000000
	Total other expenses	6100000000	20800000000
	Total expenses	37040000000	168410000000
3	Total profit before exceptional items and tax	4660000000	17820000000
4	Exceptional items	0	0
5	Total profit before tax	4660000000	17820000000
6	Tax expense
7	Current tax	970000000	4190000000
8	Deferred tax	-160000000	-650000000
9	Total tax expenses	810000000	3540000000
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	3850000000	14280000000
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	3850000000	14280000000
17	Other comprehensive income net of taxes	-120000000	-130000000
18	Total Comprehensive Income for the period	3730000000	14150000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	3730000000	13690000000
	Total profit or loss, attributable to non-controlling interests	120000000	120000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	3610000000	13560000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	120000000	590000000
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		118760000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.81	10.32
	Diluted earnings (loss) per share from continuing operations	2.81	10.32
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	2.81	10.32
	Diluted earnings (loss) per share from continuing and discontinued operations	2.81	10.32
24	Debt equity ratio	0.015	0.015
25	Debt service coverage ratio	0.014	0.014
26	Interest service coverage ratio	0.03	0.03
27	Disclosure of notes on financial results		3 months ended 31.03.2025 - Other Income i.e. 293 Cr, includes other income Rs 153 Cr and Regulatory Income(net) (Rs 140 Cr). n12 months ended 31.03.2025 - Other Income i.e 1622 Cr, includes other income Rs 374 Cr and Regulatory Income(net) (Rs 1248 Cr). n n3 months ended 31.03.2025- Cost of materials consumed i.e 2181 Cr, includes cost of energy purchased (Rs 1245 Cr) and Cost of fuel (Rs 936 Cr). n12 months ended 31.03.2025- Cost of materials consumed i.e 11005 Cr, includes cost of energy purchased (Rs 6988 Cr) and Cost of fuel (Rs 4017 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	216730000000
	Capital work-in-progress	4270000000
	Investment property	630000000
	Goodwill	760000000
	Other intangible assets	9550000000
	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	590000000
	Trade receivables, non-current	0
	Loans, non-current	60000000
	Other non-current financial assets	2770000000
	Total non-current financial assets	3420000000
	Deferred tax assets (net)	0
	Other non-current assets	13600000000
	Total non-current assets	248960000000
2	Current assets
	Inventories	7250000000
	Current financial asset
	Current investments	0
	Trade receivables, current	24280000000
	Cash and cash equivalents	21810000000
	Bank balance other than cash and cash equivalents	18610000000
	Loans, current	40000000
	Other current financial assets	7470000000
	Total current financial assets	72210000000
	Current tax assets (net)	140000000
	Other current assets	3810000000
	Total current assets	83410000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	77440000000
	Total assets	409810000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1330000000
	Other equity	118760000000
	Total equity attributable to owners of parent	120090000000
	Non controlling interest	5930000000
	Total equity	126020000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	130730000000
	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	590000000
	Total Trade payable	590000000
	Other non-current financial liabilities	25050000000
	Total non-current financial liabilities	156370000000
	Provisions, non-current	5820000000
	Deferred tax liabilities (net)	33910000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2870000000
	Total non-current liabilities	198970000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	49050000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	470000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15410000000
	Total Trade payable	15880000000
	Other current financial liabilities	10720000000
	Total current financial liabilities	75650000000
	Other current liabilities	8560000000
	Provisions, current	530000000
	Current tax liabilities (Net)	60000000
	Deferred government grants, Current	0
	Total current liabilities	84800000000
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	20000000
	Total liabilities	283790000000
	Total equity and liabilites	409810000000
	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)
	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	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	-150000000	-210000000
2	Gain/(loss) on fair valuation of investment	30000000	80000000
	Total Amount of items that will not be reclassified to profit and loss	-120000000	-130000000
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	-120000000	-130000000

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			17820000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			13240000000
	Adjustments for decrease (increase) in inventories			1530000000
	Adjustments for decrease (increase) in trade receivables, current			-5140000000
	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			4560000000
	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			12050000000
	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			0
	Adjustments for interest income			1420000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-580000000
	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			-12440000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			11800000000
	Net cash flows from (used in) operations			29620000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3800000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			25820000000
	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			9410000000
	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			110000000
	Purchase of property, plant and equipment			18630000000
	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			0
	Interest received			1420000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3620000000
	Net cash flows from (used in) investing activities	-30130000000
	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			35000000000
	Repayments of borrowings			14770000000
	Payments of lease liabilities			520000000
	Dividends paid			6030000000
	Interest paid			13720000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			13410000000
	Net cash flows from (used in) financing activities			13370000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			9060000000
	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			9060000000
	Cash and cash equivalents cash flow statement at beginning of period			12750000000
	Cash and cash equivalents cash flow statement at end of period			21810000000