Integrated Filing — IndAS

General information about company
Scrip Code	544289
NSE Symbol	NTPCGREEN
MSEI Symbol	NOTLISTED
ISIN	INE0ONG01011
Name of company	NTPC Green Energy 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	Power Generation
Start date and time of board meeting	21-May-2025   13:15:00
End date and time of board meeting	21-May-2025   14:45:00
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	6222700000	22096400000
	Other income	1292300000	2560600000
	Total income	7515000000	24657000000
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	146700000	642500000
(e)	Finance costs	1767700000	7606800000
(f)	Depreciation, depletion and amortisation expense	2058600000	7582500000
(f)	Other Expenses
1	Other Expenses	473300000	2286600000
	Total other expenses	473300000	2286600000
	Total expenses	4446300000	18118400000
3	Total profit before exceptional items and tax	3068700000	6538600000
4	Exceptional items	0	0
5	Total profit before tax	3068700000	6538600000
6	Tax expense
7	Current tax	0	0
8	Deferred tax	738100000	1785100000
9	Total tax expenses	738100000	1785100000
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	2330600000	4753500000
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	1500000	-12300000
16	Total profit (loss) for period	2332100000	4741200000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	2332100000	4741200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2332200000	4754800000
	Total profit or loss, attributable to non-controlling interests	-100000	-100000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	84263300000	84263300000
	Face value of equity share capital	8426.33	8426.33
27	Details of debt securities
22	Reserves excluding revaluation reserve		100140100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.28	0.67
	Diluted earnings (loss) per share from continuing operations	0.28	0.67
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	0.28	0.67
	Diluted earnings (loss) per share from continuing and discontinued operations	0.28	0.67
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

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	218159300000
	Capital work-in-progress	139834400000
	Investment property	0
	Goodwill	0
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	31994200000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	875400000
	Total non-current financial assets	875400000
	Deferred tax assets (net)	0
	Other non-current assets	20304100000
	Total non-current assets	411167400000
2	Current assets
	Inventories	316900000
	Current financial asset
	Current investments	0
	Trade receivables, current	5165000000
	Cash and cash equivalents	360400000
	Bank balance other than cash and cash equivalents	34813500000
	Loans, current	0
	Other current financial assets	1614400000
	Total current financial assets	41953300000
	Current tax assets (net)	0
	Other current assets	776800000
	Total current assets	43047000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	454214400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	84263300000
	Other equity	100140100000
	Total equity attributable to owners of parent	184403400000
	Non controlling interest	918400000
	Total equity	185321800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	173014300000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	12226800000
	Total non-current financial liabilities	185241100000
	Provisions, non-current	1800000
	Deferred tax liabilities (net)	14084700000
	Deferred government grants, Non-current
	Other non-current liabilities	22836900000
	Total non-current liabilities	222164500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6707300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	46600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	844200000
	Total Trade payable	890800000
	Other current financial liabilities	37577000000
	Total current financial liabilities	45175100000
	Other current liabilities	1552100000
	Provisions, current	900000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	46728100000
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
	Total liabilities	268892600000
	Total equity and liabilites	454214400000
	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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss
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
5	Total Other comprehensive income

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			6538600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7606800000
	Adjustments for decrease (increase) in inventories			-70200000
	Adjustments for decrease (increase) in trade receivables, current			1887800000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-692800000
	Adjustments for decrease (increase) in other non-current assets			-200000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-124900000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			266100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			577100000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			7582500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			900000
	Adjustments for provisions, non-current			1800000
	Adjustments for other financial liabilities, current			-570000000
	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			2255800000
	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			-730600000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			13478500000
	Net cash flows from (used in) operations			20017100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			27900000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			19989200000
	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			32006500000
	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			0
	Purchase of property, plant and equipment			119851000000
	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			3075100000
	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			1570500000
	Income taxes paid (refund)			166000000
	Other inflows (outflows) of cash			-30554100000
	Net cash flows from (used in) investing activities	-177932000000
	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			117488000000
	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			99461500000
	Repayments of borrowings			47707300000
	Payments of lease liabilities			625300000
	Dividends paid			0
	Interest paid			12401200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			931300000
	Net cash flows from (used in) financing activities			157147000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-795800000
	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			-795800000
	Cash and cash equivalents cash flow statement at beginning of period			1156200000
	Cash and cash equivalents cash flow statement at end of period			360400000