Integrated Filing — IndAS



General information about company
Scrip Code 532524
NSE Symbol PTC
MSEI Symbol NOTLISTED
ISIN INE877F01012
Name of company PTC India 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 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-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 26-May-2025   16:30:00
End date and time of board meeting 26-May-2025   17:30:00
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 Not applicable



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 30062700000 162406600000
Other income 242400000 365600000
Total income 30305100000 162772200000
2 Expenses
(a) Cost of materials consumed 0 0
(b) Purchases of stock-in-trade 26766600000 145995000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 200000000 849800000
(e) Finance costs 706200000 3484300000
(f) Depreciation, depletion and amortisation expense 25100000 93100000
(f) Other Expenses
1 Other Expenses 998700000 4266300000
Total other expenses 998700000 4266300000
Total expenses 28696600000 154688500000
3 Total profit before exceptional items and tax 1608500000 8083700000
4 Exceptional items 3059600000 3059600000
5 Total profit before tax 4668100000 11143300000
6 Tax expense
7 Current tax 1039200000 2580800000
8 Deferred tax -3500000 49400000
9 Total tax expenses 1035700000 2630200000
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 3632400000 8513100000
12 Profit (loss) from discontinued operations before tax 56900000 1342300000
13 Tax expense of discontinued operations -24200000 117200000
14 Net profit (loss) from discontinued operation after tax 81100000 1225100000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 5200000 24200000
16 Total profit (loss) for period 3718700000 9762400000
17 Other comprehensive income net of taxes -60400000 -68500000
18 Total Comprehensive Income for the period 3658300000 9693900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3515100000 9002500000
Total profit or loss, attributable to non-controlling interests 203600000 759900000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3455800000 8939700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 202500000 754200000
21 Details of equity share capital
Paid-up equity share capital 2960083000 2960083000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 55091000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 11.6 26.27
Diluted earnings (loss) per share from continuing operations 11.6 26.27
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.28 4.14
Diluted earnings (loss) per share from discontinued operations 0.28 4.14
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 11.88 30.41
Diluted earnings (loss) per share from continuing and discontinued operations 11.88 30.41
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
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 198500000
Capital work-in-progress 0
Investment property 0
Goodwill 300000
Other intangible assets 184900000
Intangible assets under development 1100000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 2159900000
Trade receivables, non-current 0
Loans, non-current 31228200000
Other non-current financial assets 39200000
Total non-current financial assets 33427300000
Deferred tax assets (net) 781000000
Other non-current assets 929800000
Total non-current assets 35522900000
2 Current assets
Inventories 0
Current financial asset
Current investments 1610800000
Trade receivables, current 47620100000
Cash and cash equivalents 17098200000
Bank balance other than cash and cash equivalents 15641800000
Loans, current 3600000
Other current financial assets 10752000000
Total current financial assets 92726500000
Current tax assets (net) 0
Other current assets 909400000
Total current assets 93635900000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 129158800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2960100000
Other equity 55091000000
Total equity attributable to owners of parent 58051100000
Non controlling interest 9638600000
Total equity 67689700000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 17584800000
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 122000000
Total non-current financial liabilities 17706800000
Provisions, non-current 556100000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 18262900000
Current liabilities
Current financial liabilities
Borrowings, current 11871100000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 9800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 29378300000
Total Trade payable 29388100000
Other current financial liabilities 976100000
Total current financial liabilities 42235300000
Other current liabilities 866900000
Provisions, current 9200000
Current tax liabilities (Net) 94800000
Deferred government grants, Current 0
Total current liabilities 43206200000
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 61469100000
Total equity and liabilites 129158800000
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 Power 28567400000 156152800000
2 Financing business 1496300000 6259100000
3 Unallocated 241400000 360300000
Total Segment Revenue 30305100000 162772200000
Less: Inter segment revenue 0 0
Revenue from operations 30305100000 162772200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Power 696100000 5167200000
2 Financing business 728000000 2812700000
3 Unallocated 3249200000 3187600000
Total Profit before tax 4673300000 11167500000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 4673300000 11167500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Power 51211300000 51211300000
2 Financing business 55436800000 55436800000
3 Unallocated 22510700000 22510700000
Total Segment Asset 129158800000 129158800000
Un-allocable Assets 0 0
Net Segment Asset 129158800000 129158800000
4 Segment Liabilities
Segment Liabilities
1 Power 31824100000 31824100000
2 Financing business 28977600000 28977600000
3 Unallocated 667400000 667400000
Total Segment Liabilities 61469100000 61469100000
Un-allocable Liabilities 0 0
Net Segment Liabilities 61469100000 61469100000
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 Remeasurements of post-employment benefit obligations -1900000 -2800000
2 Changes in fair value of FVTOCI equity instrument -55800000 -55800000
Total Amount of items that will not be reclassified to profit and loss -57700000 -58600000
2 Income tax relating to items that will not be reclassified to profit or loss -300000 -600000
3 Amount of items that will be reclassified to profit and loss
1 Change in cash flow hedge reserve -3900000 -14000000
Total Amount of items that will be reclassified to profit and loss -3900000 -14000000
4 Income tax relating to items that will be reclassified to profit or loss -900000 -3500000
5 Total Other comprehensive income -60400000 -68500000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 11143300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 3484300000
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables, current 9705100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -114000000
Adjustments for decrease (increase) in other non-current assets 0
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 0
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -5498900000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 93100000
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 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) 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) 7669600000
Net cash flows from (used in) operations 18812900000
Dividends received 0
Interest paid 0
Interest received -253100000
Income taxes paid (refund) 2672500000
Other inflows (outflows) of cash 3318200000
Net cash flows from (used in) operating activities 19205500000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 11757500000
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 5100000
Purchase of property, plant and equipment 54700000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets -900000
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 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 147400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -3157900000
Net cash flows from (used in) investing activities 8698300000
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 0
Repayments of borrowings 13561700000
Payments of lease liabilities 0
Dividends paid 2308900000
Interest paid 3486000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -49200000
Net cash flows from (used in) financing activities -19405800000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 8498000000
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 8498000000
Cash and cash equivalents cash flow statement at beginning of period 8600200000
Cash and cash equivalents cash flow statement at end of period 17098200000