Integrated Filing — IndAS

General information about company
Scrip Code	543490
NSE Symbol	GMRP&UI
MSEI Symbol	NOTLISTED
ISIN	INE0CU601026
Name of company	GMR POWER AND URBAN INFRA 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	19-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	19-May-2025   15:30:00
End date and time of board meeting	19-May-2025   16:51:00
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	17373700000	63439700000
	Other income	1256000000	5138500000
	Total income	18629700000	68578200000
2	Expenses
(a)	Cost of materials consumed	1309000000	2971300000
(b)	Purchases of stock-in-trade	2807800000	6601400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	638600000	2518900000
(e)	Finance costs	3938400000	15710100000
(f)	Depreciation, depletion and amortisation expense	1481700000	5998500000
(f)	Other Expenses
1	Transmission and distribution charges	25200000	118200000
2	Sub-contracting expenses	432700000	1609200000
3	Other expenses	1966200000	7030800000
4	Revenue share paid/ payable to concessionaire grantors	0	565700000
5	Foreign exchange fluctuations loss (net)	0	160900000
6	Consumption of fuel	6395000000	25192300000
	Total other expenses	8819100000	34677100000
	Total expenses	18994600000	68477300000
3	Total profit before exceptional items and tax	-364900000	100900000
4	Exceptional items	2935800000	18997200000
5	Total profit before tax	2570900000	19098100000
6	Tax expense
7	Current tax	-36500000	120300000
8	Deferred tax	-69500000	263500000
9	Total tax expenses	-106000000	383800000
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	2676900000	18714300000
12	Profit (loss) from discontinued operations before tax	-1284500000	-1856500000
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	-1284500000	-1856500000
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-902000000	-1335300000
16	Total profit (loss) for period	490400000	15522500000
17	Other comprehensive income net of taxes	-337600000	-736800000
18	Total Comprehensive Income for the period	152800000	14785700000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	437200000	14175300000
	Total profit or loss, attributable to non-controlling interests	53200000	53200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	82000000	13438900000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	70800000	1346800000
21	Details of equity share capital
	Paid-up equity share capital	3574200000	3574200000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.41	23.43
	Diluted earnings (loss) per share from continuing operations	2.41	23.43
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	-1.8	-2.71
	Diluted earnings (loss) per share from discontinued operations	-1.8	-2.71
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	0.61	20.72
	Diluted earnings (loss) per share from continuing and discontinued operations	0.61	20.72
24	Debt equity ratio	0.0115	0.0115
25	Debt service coverage ratio	0.0032	0.0032
26	Interest service coverage ratio	0.0095	0.0105
27	Disclosure of notes on financial results		Consolidated n n Quarter ended Year ended March 31, 2025 n nDebt equity ( in times)ttt 14.29t 14.29 nNet worth (Rs. in crore) 717.73tt 717.73 nDebt service coverage Ratio (no. of times) 0.70t 0.51 nInterest service coverage Ratio (no. of times) 1.31t 1.36 n Current Ratio (no. of times) 1.04 1. 04 nLong term debt to Working Capital (no. of times) 38.15 38.15 nCurrent liability ratio (no. of times) tt 0.38 0.38 nTotal Debt to Total Assets (no. of times) 0.60 0.60 nTrade Receivable turnover ratio (no. of times) (Annualised) 1.99 1.81 nNet profit margin (%) 10.22% 27.39% nOperating margin (%) 29.10% 34.38% nInventory turnover ratio (no. of times) (Annualised) 14.46t 12.03 nBad debts to account receivable (no. of times) t -tt - nOutstanding redeemable preference shares t NAtt NA nDebenture redemption reserve NA NA n

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	71249400000
	Capital work-in-progress	5052600000
	Investment property	1650200000
	Goodwill	369300000
	Other intangible assets	8398000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	40000000
	Non-current financial assets
	Non-current investments	1136400000
	Trade receivables, non-current	319900000
	Loans, non-current	668600000
	Other non-current financial assets	8030600000
	Total non-current financial assets	10155500000
	Deferred tax assets (net)	38300000
	Other non-current assets	739400000
	Total non-current assets	97692700000
2	Current assets
	Inventories	3948400000
	Current financial asset
	Current investments	2473700000
	Trade receivables, current	17049400000
	Cash and cash equivalents	6886700000
	Bank balance other than cash and cash equivalents	2976800000
	Loans, current	256300000
	Other current financial assets	22153500000
	Total current financial assets	51796400000
	Current tax assets (net)	0
	Other current assets	6942400000
	Total current assets	62687200000
3	Non-current assets classified as held for sale	9487400000
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	169867300000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3574200000
	Other equity	2294900000
	Total equity attributable to owners of parent	5869100000
	Non controlling interest	1308200000
	Total equity	7177300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	87704700000
	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	0
	Total Trade payable	0
	Other non-current financial liabilities	9732000000
	Total non-current financial liabilities	97436700000
	Provisions, non-current	1359200000
	Deferred tax liabilities (net)	753700000
	Deferred government grants, Non-current
	Other non-current liabilities	205200000
	Total non-current liabilities	99754800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	14678300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	967900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	10581700000
	Total Trade payable	11549600000
	Other current financial liabilities	18679800000
	Total current financial liabilities	44907700000
	Other current liabilities	10888600000
	Provisions, current	4202000000
	Current tax liabilities (Net)	385500000
	Deferred government grants, Current	0
	Total current liabilities	60383800000
3	Liabilities directly associated with assets in disposal group classified as held for sale	2551400000
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	162690000000
	Total equity and liabilites	169867300000
	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	Power	14483100000	53308500000
2	Smart Meter Infrastructure	1495100000	3205400000
3	Roads	702400000	3966900000
4	EPC	368800000	1907500000
5	Others	873800000	3152300000
	Total Segment Revenue	17923200000	65540600000
	Less: Inter segment revenue	549500000	549500000
	Revenue from operations	17373700000	63439700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Power	2106800000	10824000000
2	Smart Meter Infrastructure	100600000	209300000
3	Roads	110400000	1132200000
4	EPC	83700000	709700000
5	Others	39900000	10300000
	Total Profit before tax	2441400000	12885500000
	i. Finance cost	3708300000	3708300000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	-1266900000	-1234400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Power	118275900000	118275900000
2	Smart Meter Infrastructure	8114600000	8114600000
3	Roads	9188100000	9188100000
4	EPC	10721900000	10721900000
5	Others	6282200000	6282200000
	Total Segment Asset	152582700000	152582700000
	Un-allocable Assets	17284600000	17284600000
	Net Segment Asset	169867300000	169867300000
4	Segment Liabilities
	Segment Liabilities
1	Power	31158600000	31158600000
2	Smart Meter Infrastructure	2913200000	2913200000
3	Roads	2662600000	2662600000
4	EPC	3047800000	3047800000
5	Others	1861900000	1861900000
	Total Segment Liabilities	41644100000	41644100000
	Un-allocable Liabilities	121045900000	121045900000
	Net Segment Liabilities	162690000000	162690000000
	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	Exchange differences on translation of financial statements of foreign operations	-121900000	-77900000
	Total Amount of items that will not be reclassified to profit and loss	-121900000	-77900000
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
1	Re-measurement loss on defined benefit plans	-3500000	-4700000
2	Net loss on fair valuation through other comprehensive income ('FVTOCI')	-211800000	-655500000
	Total Amount of items that will be reclassified to profit and loss	-215300000	-660200000
4	Income tax relating to items that will be reclassified to profit or loss	400000	-1300000
5	Total Other comprehensive income	-337600000	-736800000

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			19098100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			0
	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			-5554000000
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	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			6515000000
	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			-15636600000
	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			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	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			10236900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-4438700000
	Net cash flows from (used in) operations			14659400000
	Dividends received			0
	Interest paid			-15786300000
	Interest received			-2096600000
	Income taxes paid (refund)			21700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			28327400000
	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			2227300000
	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			1796600000
	Purchase of property, plant and equipment			2703200000
	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			1756700000
	Cash receipts from repayment of advances and loans made to other parties			2293300000
	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			2071100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1065200000
	Net cash flows from (used in) investing activities	-1591400000
	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			10967400000
	Repayments of borrowings			26253700000
	Payments of lease liabilities			53600000
	Dividends paid			0
	Interest paid			8833100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-24173000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			2563000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			24000000
	Net increase (decrease) in cash and cash equivalents			2587000000
	Cash and cash equivalents cash flow statement at beginning of period			4307300000
	Cash and cash equivalents cash flow statement at end of period			6894300000