Integrated Filing — IndAS

General information about company
Scrip Code	532555
NSE Symbol	NTPC
MSEI Symbol	NOTLISTED
ISIN	INE733E01010
Name of company	NTPC 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	24-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	19-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	24-May-2025   14:15:00
End date and time of board meeting	24-May-2025   15:50:00
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	498337000000	1881380600000
	Other income	12513500000	27243900000
	Total income	510850500000	1908624500000
2	Expenses
(a)	Cost of materials consumed	249133700000	1015148400000
(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	20049800000	67961300000
(e)	Finance costs	36480400000	131680700000
(f)	Depreciation, depletion and amortisation expense	46630700000	174011900000
(f)	Other Expenses
1	Electricity purchased for trading	15716400000	55175900000
2	Other expenses	65896600000	201819300000
	Total other expenses	81613000000	256995200000
	Total expenses	433907600000	1645797500000
3	Total profit before exceptional items and tax	76942900000	262827000000
4	Exceptional items	0	0
5	Total profit before tax	76942900000	262827000000
6	Tax expense
7	Current tax	8111000000	40712100000
8	Deferred tax	19145400000	41739700000
9	Total tax expenses	27256400000	82451800000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	22959800000	37019200000
11	Net Profit Loss for the period from continuing operations	72646300000	217394400000
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	6325100000	22137100000
16	Total profit (loss) for period	78971400000	239531500000
17	Other comprehensive income net of taxes	-919400000	-3303400000
18	Total Comprehensive Income for the period	78052000000	236228100000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	76112200000	234224600000
	Total profit or loss, attributable to non-controlling interests	2859200000	2859200000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	75212900000	230941600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	2839100000	5286500000
21	Details of equity share capital
	Paid-up equity share capital	96966700000	96966700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		1743744900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	7.85	24.16
	Diluted earnings (loss) per share from continuing operations	7.85	24.16
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	7.85	24.16
	Diluted earnings (loss) per share from continuing and discontinued operations	7.85	24.16
24	Debt equity ratio	0.0134	0.0134
25	Debt service coverage ratio	0.0107	0.0129
26	Interest service coverage ratio	0.0444	0.0414
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	2709358300000
	Capital work-in-progress	1007759000000
	Investment property	0
	Goodwill	0
	Other intangible assets	5007500000
	Intangible assets under development	833800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	190239000000
	Non-current financial assets
	Non-current investments	6296800000
	Trade receivables, non-current	303600000
	Loans, non-current	8230700000
	Other non-current financial assets	6784500000
	Total non-current financial assets	21615600000
	Deferred tax assets (net)	9443300000
	Other non-current assets	179564400000
	Total non-current assets	4123820900000
2	Current assets
	Inventories	187222600000
	Current financial asset
	Current investments	500000000
	Trade receivables, current	347203000000
	Cash and cash equivalents	14265600000
	Bank balance other than cash and cash equivalents	100305400000
	Loans, current	2978600000
	Other current financial assets	186987600000
	Total current financial assets	652240200000
	Current tax assets (net)	798500000
	Other current assets	88655100000
	Total current assets	928916400000
3	Non-current assets classified as held for sale	1600400000
4	Regulatory deferral account debit balances and related deferred tax Assets	187308200000
	Total assets	5241645900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	96966700000
	Other equity	1743744900000
	Total equity attributable to owners of parent	1840711600000
	Non controlling interest	70515200000
	Total equity	1911226800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2010538800000
	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	29838600000
	Total non-current financial liabilities	2040377400000
	Provisions, non-current	21387100000
	Deferred tax liabilities (net)	189988800000
	Deferred government grants, Non-current	0
	Other non-current liabilities	33641200000
	Total non-current liabilities	2285394500000
	Current liabilities
	Current financial liabilities
	Borrowings, current	465212400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	7990800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	103608800000
	Total Trade payable	111599600000
	Other current financial liabilities	335160100000
	Total current financial liabilities	911972100000
	Other current liabilities	21200600000
	Provisions, current	77167400000
	Current tax liabilities (Net)	391500000
	Deferred government grants, Current	0
	Total current liabilities	1010731600000
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	34293000000
	Total liabilities	3330419100000
	Total equity and liabilites	5241645900000
	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	Generation	493529900000	1844581300000
2	Others	44310900000	170816100000
3	Unallocated	763400000	2626400000
4	Less: Inter segment elimination	-27753700000	-109399300000
5	Share of net profit of JVs	0	0
	Total Segment Revenue	510850500000	1908624500000
	Less: Inter segment revenue	0	0
	Revenue from operations	510850500000	1908624500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Generation	138075100000	425397700000
2	Others	2736100000	12424800000
3	Unallocated	0	0
4	Less: Inter segment elimination	0	0
5	Share of net profit of JVs	6325100000	22137100000
	Total Profit before tax	147136300000	459959600000
	i. Finance cost	36480400000	36480400000
	ii. Other Unallocable Expenditure net off Unallocable income	-412400000	-412400000
	Profit before tax	111068300000	329910000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Generation	4765587600000	4765587600000
2	Others	201542800000	201542800000
3	Unallocated	278558000000	278558000000
4	Less: Inter segment elimination	-4042500000	-4042500000
5	Share of net profit of JVs	0	0
	Total Segment Asset	5241645900000	5241645900000
	Un-allocable Assets	0	0
	Net Segment Asset	5241645900000	5241645900000
4	Segment Liabilities
	Segment Liabilities
1	Generation	631010000000	631010000000
2	Others	74535700000	74535700000
3	Unallocated	2699431100000	2699431100000
4	Less: Inter segment elimination	-4042500000	-4042500000
5	Share of net profit of JVs	0	0
	Total Segment Liabilities	3400934300000	3400934300000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	3400934300000	3400934300000
	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	Net actuarial gains/(losses) on defined benefit plans	-1173200000	-2372700000
2	Net gains/(losses) on fair value of equity instruments	252800000	-239200000
3	Share of OCI of JVs	31000000	-3300000
	Total Amount of items that will not be reclassified to profit and loss	-889400000	-2615200000
2	Income tax relating to items that will not be reclassified to profit or loss	-205400000	-414600000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of foreign operations	-235400000	-1102800000
	Total Amount of items that will be reclassified to profit and loss	-235400000	-1102800000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-919400000	-3303400000

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			262827000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			130477400000
	Adjustments for decrease (increase) in inventories			6768800000
	Adjustments for decrease (increase) in trade receivables, current			-19768900000
	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			0
	Adjustments for other financial assets, non-current			-29265400000
	Adjustments for other financial assets, current			0
	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			22049400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			174011900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			5817900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	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			0
	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)			6146700000
	Other adjustments for non-cash items			-1879700000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			294358100000
	Net cash flows from (used in) operations			557185100000
	Dividends received			-98000000
	Interest paid			0
	Interest received			-9585400000
	Income taxes paid (refund)			43142200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			504359500000
	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			17898900000
	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			412833600000
	Proceeds from sales of investment property			2783200000
	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			5991000000
	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			98000000
	Interest received			7677000000
	Income taxes paid (refund)			4659500000
	Other inflows (outflows) of cash			-39154500000
	Net cash flows from (used in) investing activities	-457997300000
	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			90260000000
	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			422318300000
	Repayments of borrowings			291134200000
	Payments of lease liabilities			0
	Dividends paid			82065400000
	Interest paid			178735400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1373300000
	Net cash flows from (used in) financing activities			-40730000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5632200000
	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			5632200000
	Cash and cash equivalents cash flow statement at beginning of period			8633400000
	Cash and cash equivalents cash flow statement at end of period			14265600000