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	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	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

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	4925385000	17002440000
	Other income	23888000	48795000
	Total income	4949273000	17051235000
2	Expenses
(a)	Cost of materials consumed	3418720000	12228761000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-194715000	-1182386000
(d)	Employee benefit expense	508738000	1993726000
(e)	Finance costs	229038000	897232000
(f)	Depreciation, depletion and amortisation expense	106164000	421636000
(f)	Other Expenses
1	Other Expenses	370269000	1415823000
	Total other expenses	370269000	1415823000
	Total expenses	4438214000	15774792000
3	Total profit before exceptional items and tax	511059000	1276443000
4	Exceptional items	0	0
5	Total profit before tax	511059000	1276443000
6	Tax expense
7	Current tax	121208000	327093000
8	Deferred tax	17019000	9479000
9	Total tax expenses	138227000	336572000
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	372832000	939871000
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	372832000	939871000
17	Other comprehensive income net of taxes	5706000	-4395000
18	Total Comprehensive Income for the period	378538000	935476000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	371393000	937693000
	Total profit or loss, attributable to non-controlling interests	1439000	1439000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	377095000	933306000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	1443000	2170000
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	5.78	14.58
	Diluted earnings (loss) per share from continuing operations	5.78	14.58
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	5.78	14.58
	Diluted earnings (loss) per share from continuing and discontinued operations	5.78	14.58
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	4919475000
	Capital work-in-progress	76237000
	Investment property	0
	Goodwill	0
	Other intangible assets	64416000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	10000
	Trade receivables, non-current	0
	Loans, non-current	18698000
	Other non-current financial assets	0
	Total non-current financial assets	18708000
	Deferred tax assets (net)	99405000
	Other non-current assets	56299000
	Total non-current assets	5234540000
2	Current assets
	Inventories	6966696000
	Current financial asset
	Current investments	0
	Trade receivables, current	7136768000
	Cash and cash equivalents	271736000
	Bank balance other than cash and cash equivalents	341081000
	Loans, current	16081000
	Other current financial assets	163226000
	Total current financial assets	7928892000
	Current tax assets (net)	0
	Other current assets	817473000
	Total current assets	15713061000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	20947601000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	643005000
	Other equity	8508340000
	Total equity attributable to owners of parent	9151345000
	Non controlling interest	21015000
	Total equity	9172360000
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	134291000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	499670000
	Current liabilities
	Current financial liabilities
	Borrowings, current	6121871000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	174509000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4123908000
	Total Trade payable	4298417000
	Other current financial liabilities	536003000
	Total current financial liabilities	10956291000
	Other current liabilities	216315000
	Provisions, current	71594000
	Current tax liabilities (Net)	31371000
	Deferred government grants, Current	0
	Total current liabilities	11275571000
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	11775241000
	Total equity and liabilites	20947601000
	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	Metering, Systems & Services	3139461000	10756092000
2	Consumer, Industrial & Services	1785924000	6246348000
	Total Segment Revenue	4925385000	17002440000
	Less: Inter segment revenue	0	0
	Revenue from operations	4925385000	17002440000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Metering, Systems & Services	588180000	1829872000
2	Consumer, Industrial & Services	251379000	715076000
	Total Profit before tax	839559000	2544948000
	i. Finance cost	229038000	229038000
	ii. Other Unallocable Expenditure net off Unallocable income	99462000	99462000
	Profit before tax	511059000	1276443000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Metering, Systems & Services	13176708000	13176708000
2	Consumer, Industrial & Services	7633399000	7633399000
	Total Segment Asset	20810107000	20810107000
	Un-allocable Assets	137494000	137494000
	Net Segment Asset	20947601000	20947601000
4	Segment Liabilities
	Segment Liabilities
1	Metering, Systems & Services	3103082000	3103082000
2	Consumer, Industrial & Services	2062406000	2062406000
	Total Segment Liabilities	5165488000	5165488000
	Un-allocable Liabilities	6609753000	6609753000
	Net Segment Liabilities	11775241000	11775241000
	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	Remesurement of post employeement benefit obligations	7633000	-5886000
	Total Amount of items that will not be reclassified to profit and loss	7633000	-5886000
2	Income tax relating to items that will not be reclassified to profit or loss	1927000	-1491000
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	5706000	-4395000

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			1276443000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			897232000
	Adjustments for decrease (increase) in inventories			-1238360000
	Adjustments for decrease (increase) in trade receivables, current			-166335000
	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			-459256000
	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			1250275000
	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			421636000
	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			-283954000
	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			45441000
	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			7913000
	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)			383710000
	Net cash flows from (used in) operations			1660153000
	Dividends received			0
	Interest paid			278086000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1382067000
	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			735279000
	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			45441000
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-701257000
	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			-488400000
	Repayments of borrowings			-792690000
	Payments of lease liabilities			6454000
	Dividends paid			64300000
	Interest paid			890778000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-657242000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			23568000
	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			23568000
	Cash and cash equivalents cash flow statement at beginning of period			589249000
	Cash and cash equivalents cash flow statement at end of period			612817000