Integrated Filing — IndAS

General information about company
Scrip Code	540136
NSE Symbol	HPL
MSEI Symbol	NOTLISTED
ISIN	INE495S01016
Name of company	HPL Electric & Power 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	22-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	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	Multi segment
Description of single segment
Start date and time of board meeting	22-May-2025   15:00:00
End date and time of board meeting	22-May-2025   17:10:00
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
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)?	No
(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?
(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	2025-05-22
Indicate Company website link for updated RPT policy of the Company	www.hplindia.com
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?	No
There is no default on Loans and Debt Securities during the reporting period

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	5083798000	16844050000
	Other income	21044000	43504000
	Total income	5104842000	16887554000
2	Expenses
(a)	Cost of materials consumed	3611258000	12254104000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-101238000	-1045605000
(d)	Employee benefit expense	484508000	1924838000
(e)	Finance costs	218761000	853609000
(f)	Depreciation, depletion and amortisation expense	98662000	388659000
(f)	Other Expenses
1	Other Expenses	350547000	1343332000
	Total other expenses	350547000	1343332000
	Total expenses	4662498000	15718937000
3	Total profit before exceptional items and tax	442344000	1168617000
4	Exceptional items	0	0
5	Total profit before tax	442344000	1168617000
6	Tax expense
7	Current tax	107566000	305545000
8	Deferred tax	7924000	-4888000
9	Total tax expenses	115490000	300657000
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	326854000	867960000
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	326854000	867960000
17	Other comprehensive income net of taxes	5553000	-4132000
18	Total Comprehensive Income for the period	332407000	863828000
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	643005000	643005000
	Face value of equity share capital	10	10
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	5.08	13.5
	Diluted earnings (loss) per share from continuing operations	5.08	13.5
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	5.08	13.5
	Diluted earnings (loss) per share from continuing and discontinued operations	5.08	13.5
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		As per PDF filed of Outcome

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	4496335000
	Capital work-in-progress	66334000
	Investment property	0
	Goodwill	0
	Other intangible assets	64416000
	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	540010000
	Trade receivables, non-current	0
	Loans, non-current	17847000
	Other non-current financial assets	0
	Total non-current financial assets	557857000
	Deferred tax assets (net)	0
	Other non-current assets	56299000
	Total non-current assets	5241241000
2	Current assets
	Inventories	6632927000
	Current financial asset
	Current investments	0
	Trade receivables, current	6949469000
	Cash and cash equivalents	220276000
	Bank balance other than cash and cash equivalents	310004000
	Loans, current	16081000
	Other current financial assets	149481000
	Total current financial assets	7645311000
	Current tax assets (net)	0
	Other current assets	799872000
	Total current assets	15078110000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20319351000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	643005000
	Other equity	8355713000
	Total equity attributable to owners of parent	8998718000
	Non controlling interest
	Total equity	8998718000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	208982000
	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	156397000
	Total non-current financial liabilities	365379000
	Provisions, non-current	123556000
	Deferred tax liabilities (net)	31812000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	520747000
	Current liabilities
	Current financial liabilities
	Borrowings, current	5930376000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	156397000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4053324000
	Total Trade payable	4209721000
	Other current financial liabilities	352488000
	Total current financial liabilities	10492585000
	Other current liabilities	212295000
	Provisions, current	68686000
	Current tax liabilities (Net)	26320000
	Deferred government grants, Current	0
	Total current liabilities	10799886000
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	0
	Total liabilities	11320633000
	Total equity and liabilites	20319351000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Metering, Systems & Services	3297874000	10597702000
2	Consumer, Industrial & Services	1785924000	6246348000
	Total Segment Revenue	5083798000	16844050000
	Less: Inter segment revenue	0	0
	Revenue from operations	5083798000	16844050000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Metering, Systems & Services	509188000	1678423000
2	Consumer, Industrial & Services	251379000	715076000
	Total Profit before tax	760567000	2393499000
	i. Finance cost	218761000	218761000
	ii. Other Unallocable Expenditure net off Unallocable income	99462000	99462000
	Profit before tax	442344000	1168617000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Metering, Systems & Services	12145942000	12145942000
2	Consumer, Industrial & Services	7633399000	7633399000
	Total Segment Asset	19779341000	19779341000
	Un-allocable Assets	540010000	540010000
	Net Segment Asset	20319351000	20319351000
4	Segment Liabilities
	Segment Liabilities
1	Metering, Systems & Services	3060735000	3060735000
2	Consumer, Industrial & Services	2062406000	2062406000
	Total Segment Liabilities	5123141000	5123141000
	Un-allocable Liabilities	6197492000	6197492000
	Net Segment Liabilities	11320633000	11320633000
	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	Remesurement of post employeement benefit obligations	7421000	-5521000
	Total Amount of items that will not be reclassified to profit and loss	7421000	-5521000
2	Income tax relating to items that will not be reclassified to profit or loss	1868000	-1389000
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	5553000	-4132000

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			1168617000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			853609000
	Adjustments for decrease (increase) in inventories			-1065244000
	Adjustments for decrease (increase) in trade receivables, current			-441229000
	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			-347144000
	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			1304459000
	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			388659000
	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			-256045000
	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			40151000
	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			7909000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			404823000
	Net cash flows from (used in) operations			1573440000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			264559000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1308881000
	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			9376000
	Purchase of property, plant and equipment			728588000
	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			27620000
	Cash advances and loans made to other parties			-6825000
	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			40151000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-699856000
	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			-482650000
	Repayments of borrowings			-810565000
	Payments of lease liabilities			6454000
	Dividends paid			64300000
	Interest paid			847155000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-589994000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			19031000
	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			19031000
	Cash and cash equivalents cash flow statement at beginning of period			511249000
	Cash and cash equivalents cash flow statement at end of period			530280000