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	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 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

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	23469700000	103798600000
	Other income	3254400000	13494500000
	Total income	26724100000	117293100000
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	4211500000	18236000000
(e)	Finance costs	-120900000	11889400000
(f)	Depreciation, depletion and amortisation expense	3147400000	11930400000
(f)	Other Expenses
1	Generation Expenses	979000000	7991600000
2	Other Expenses	7377300000	22371800000
	Total other expenses	8356300000	30363400000
	Total expenses	15594300000	72419200000
3	Total profit before exceptional items and tax	11129800000	44873900000
4	Exceptional items	0	0
5	Total profit before tax	11129800000	44873900000
6	Tax expense
7	Current tax	2231800000	8661500000
8	Deferred tax	239700000	4893100000
9	Total tax expenses	2471500000	13554600000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	536900000	2774400000
11	Net Profit Loss for the period from continuing operations	9195200000	34093700000
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	1100000	23600000
16	Total profit (loss) for period	9196300000	34117300000
17	Other comprehensive income net of taxes	-266400000	-1059500000
18	Total Comprehensive Income for the period	8929900000	33057800000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	8536400000	30066700000
	Total profit or loss, attributable to non-controlling interests	659900000	659900000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	8280900000	29022200000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	649000000	4035600000
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		296231300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.85	2.99
	Diluted earnings (loss) per share from continuing operations	0.85	2.99
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	0.85	2.99
	Diluted earnings (loss) per share from continuing and discontinued operations	0.85	2.99
24	Debt equity ratio	0.0105	0.0105
25	Debt service coverage ratio	0.0341	0.0265
26	Interest service coverage ratio	0.4049	0.0413
27	Disclosure of notes on financial results		For calculation of ISCR and DSCR, amount of interest and Principal repayments against the borrowings on the operational projects have been considered.

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	221572800000
	Capital work-in-progress	503984400000
	Investment property	44900000
	Goodwill	0
	Other intangible assets	62500000
	Intangible assets under development	2023800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	169600000
	Non-current financial assets
	Non-current investments	4271600000
	Trade receivables, non-current	6300000
	Loans, non-current	12724800000
	Other non-current financial assets	81064600000
	Total non-current financial assets	98067300000
	Deferred tax assets (net)	41700000
	Other non-current assets	16138400000
	Total non-current assets	842105400000
2	Current assets
	Inventories	2571100000
	Current financial asset
	Current investments	0
	Trade receivables, current	47931500000
	Cash and cash equivalents	8015900000
	Bank balance other than cash and cash equivalents	19493500000
	Loans, current	1294700000
	Other current financial assets	19922700000
	Total current financial assets	96658300000
	Current tax assets (net)	704700000
	Other current assets	12680500000
	Total current assets	112614600000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	72057100000
	Total assets	1026777100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	100450300000
	Other equity	296231300000
	Total equity attributable to owners of parent	396681600000
	Non controlling interest	54949000000
	Total equity	451630600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	356817300000
	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	23514800000
	Total non-current financial liabilities	380332100000
	Provisions, non-current	928400000
	Deferred tax liabilities (net)	29044900000
	Deferred government grants, Non-current	0
	Other non-current liabilities	50933400000
	Total non-current liabilities	461238800000
	Current liabilities
	Current financial liabilities
	Borrowings, current	37524400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	809900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2404000000
	Total Trade payable	3213900000
	Other current financial liabilities	27569400000
	Total current financial liabilities	68307700000
	Other current liabilities	8840200000
	Provisions, current	24532200000
	Current tax liabilities (Net)	84100000
	Deferred government grants, Current	0
	Total current liabilities	101764200000
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	12143500000
	Total liabilities	575146500000
	Total equity and liabilites	1026777100000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	1. Peoperty, plant and equipment under non-current assets includes Rs 4,349.93 Crore as Right of Use Assets. n2. Other current assets includes Rs 1.83 Crore as Assests classified as held for sale. n3. Other non-current financial liabilities includes Rs 114.02 Crore as Lease Liabilities. n4. Other current financial liabilities includes Rs.8.59 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		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	(a) Remeasurement of the post employment defined benefit Obligations (Net of Tax)	-445600000	-725400000
2	Less:- Movement in Regulatory Deferral Account Balances (Net of Tax)	-7800000	-10700000
3	(b) Changes 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	-283000000	-940900000
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	(a) Changes in the fair value of debt investments at FVTOCI (Net of Tax)	5300000	-8300000
2	(b) 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	-266400000	-1059500000

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			44873900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			11889400000
	Adjustments for decrease (increase) in inventories			-671700000
	Adjustments for decrease (increase) in trade receivables, current			-3283600000
	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			-2300000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-7380800000
	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			11930400000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-701200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			7715200000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			134500000
	Adjustments for dividend income			93600000
	Adjustments for interest income			4396600000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-114200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			213900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1081300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			14158100000
	Net cash flows from (used in) operations			59032000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			8770100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			50261900000
	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			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			18400000
	Purchase of property, plant and equipment			88514100000
	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			6091900000
	Proceeds from sales of other long-term assets			123800000
	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			93600000
	Interest received			4569100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			2115600000
	Net cash flows from (used in) investing activities	-75501700000
	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			3086300000
	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			103465300000
	Repayments of borrowings			31886600000
	Payments of lease liabilities			117000000
	Dividends paid			23099000000
	Interest paid			32413900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			19035100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-6204700000
	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			-6204700000
	Cash and cash equivalents cash flow statement at beginning of period			14220600000
	Cash and cash equivalents cash flow statement at end of period			8015900000