Integrated Filing — IndAS

General information about company
Scrip Code	533098
NSE Symbol	NHPC
MSEI Symbol	NOTLISTED
ISIN	INE848E01016
Name of company	NHPC 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	20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	08-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 OF ELECTRICITY
Start date and time of board meeting	20-May-2025   19:40:00
End date and time of board meeting	20-May-2025   21:00:00
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	NA
(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.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	Yes
(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?	Yes
(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	2025-01-09
Indicate Company website link for updated RPT policy of the Company	https://www.nhpcindia.com/assests/pzi_public/gallery/1738055197.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?	Yes

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	20585400000	89942600000
	Other income	3968100000	15791500000
	Total income	24553500000	105734100000
2	Expenses
(a)	Cost of materials consumed	0	0
(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	3669900000	16438600000
(e)	Finance costs	-303800000	11470000000
(f)	Depreciation, depletion and amortisation expense	2931000000	11250600000
(f)	Other Expenses
1	Generation Expenses	974700000	7958400000
2	Other Expenses	6776200000	20026900000
	Total other expenses	7750900000	27985300000
	Total expenses	14048000000	67144500000
3	Total profit before exceptional items and tax	10505500000	38589600000
4	Exceptional items	0	0
5	Total profit before tax	10505500000	38589600000
6	Tax expense
7	Current tax	1894100000	6726500000
8	Deferred tax	-65600000	2434200000
9	Total tax expenses	1828500000	9160700000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	262200000	1410900000
11	Net Profit Loss for the period from continuing operations	8939200000	30839800000
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	8939200000	30839800000
17	Other comprehensive income net of taxes	-244200000	-1028900000
18	Total Comprehensive Income for the period	8695000000	29810900000
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	100450300000	100450300000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		283034500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.89	3.07
	Diluted earnings (loss) per share from continuing operations	0.89	3.07
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	0.89	3.07
	Diluted earnings (loss) per share from continuing and discontinued operations	0.89	3.07
24	Debt equity ratio	0.0099	0.0099
25	Debt service coverage ratio	0.0345	0.0252
26	Interest service coverage ratio	1.0435	0.0393
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio	For Calculation of ISCR and DSCR, amount of interest and principal repayments against the borrowings of the operational projects have been considered.
Interest service coverage ratio	For Calculation of ISCR and DSCR, amount of interest and principal repayments against the borrowings of the operational projects have been considered.

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	192750400000
	Capital work-in-progress	398341300000
	Investment property	44900000
	Goodwill	0
	Other intangible assets	56600000
	Intangible assets under development	2023800000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	59263900000
	Trade receivables, non-current	6300000
	Loans, non-current	12421800000
	Other non-current financial assets	45483400000
	Total non-current financial assets	117175400000
	Deferred tax assets (net)
	Other non-current assets	10493800000
	Total non-current assets	720886200000
2	Current assets
	Inventories	2432100000
	Current financial asset
	Current investments	0
	Trade receivables, current	44110900000
	Cash and cash equivalents	5834400000
	Bank balance other than cash and cash equivalents	2287100000
	Loans, current	1427400000
	Other current financial assets	13424300000
	Total current financial assets	67084100000
	Current tax assets (net)	700400000
	Other current assets	12163400000
	Total current assets	82380000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	67944900000
	Total assets	871211100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	100450300000
	Other equity	283034500000
	Total equity attributable to owners of parent	383484800000
	Non controlling interest
	Total equity	383484800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	322604700000
	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	22098900000
	Total non-current financial liabilities	344703600000
	Provisions, non-current	666900000
	Deferred tax liabilities (net)	18616900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	26912200000
	Total non-current liabilities	390899600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	37187300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	697900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2282500000
	Total Trade payable	2980400000
	Other current financial liabilities	19923200000
	Total current financial liabilities	60090900000
	Other current liabilities	7858800000
	Provisions, current	19561000000
	Current tax liabilities (Net)	84000000
	Deferred government grants, Current
	Total current liabilities	87594700000
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	9232000000
	Total liabilities	487726300000
	Total equity and liabilites	871211100000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	1. Property, Plant and Equipment under non-current assets includes Rs 2722.02 Crore as Right of Use Assets. n2. Other current assets includes Rs 1.73 Crore as Assets classified as held for sale. n3. Other non-current financial liabilities includes Rs 17.13 Crore as Lease Liabilities. n4. Other current financial liabilities includes Rs 5.57 Crore as Lease Liabilities. n

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 post employment defined benefit obligations (Net of Tax)	-431200000	-705500000
2	Less- Movement in Regulatory Deferral Account Balances (Net of Tax)	0	0
3	Change in the fair value of equity investments at FVTOCI (Net of Tax)	170400000	-204800000
	Total Amount of items that will not be reclassified to profit and loss	-260800000	-910300000
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	Changes in the fair value of debt investments at FVTOCI (Net of Tax)	5300000	-8300000
2	Cost of Hedge Reserve (Net of Tax)	11300000	-110300000
	Total Amount of items that will be reclassified to profit and loss	16600000	-118600000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-244200000	-1028900000

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			38589600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			11470000000
	Adjustments for decrease (increase) in inventories			-663200000
	Adjustments for decrease (increase) in trade receivables, current			-4236300000
	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			200000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-8315600000
	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			11250600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-745400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			8674500000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			132000000
	Adjustments for dividend income			4283700000
	Adjustments for interest income			2867600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-86000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			206000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-836700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			9698800000
	Net cash flows from (used in) operations			48288400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			6687900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			41600500000
	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			11232700000
	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			18000000
	Purchase of property, plant and equipment			44956600000
	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			5262400000
	Proceeds from sales of other long-term assets			123800000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			3365300000
	Cash receipts from repayment of advances and loans made to other parties			3520500000
	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			4283700000
	Interest received			2205200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			20800000
	Net cash flows from (used in) investing activities	-44120200000
	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			80538400000
	Repayments of borrowings			31308400000
	Payments of lease liabilities			77900000
	Dividends paid			19085600000
	Interest paid			30938600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-872100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-3391800000
	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			-3391800000
	Cash and cash equivalents cash flow statement at beginning of period			9226200000
	Cash and cash equivalents cash flow statement at end of period			5834400000