Integrated Filing — IndAS



General information about company
Scrip Code 533206
NSE Symbol SJVN
MSEI Symbol NOTLISTED
ISIN INE002L01015
Name of company SJVN 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 29-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 Single segment
Description of single segment Generation and sale of Power
Start date and time of board meeting 29-May-2025   16:00:00
End date and time of board meeting 29-May-2025   19:30:00
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 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 5044000000 30720100000
Other income 444400000 3044900000
Total income 5488400000 33765000000
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 731400000 3048800000
(e) Finance costs 1594100000 7433700000
(f) Depreciation, depletion and amortisation expense 2750300000 6762100000
(f) Other Expenses
1 Electricity purchased for trading 185800000 751600000
2 Other Expenses 1718000000 4708900000
Total other expenses 1903800000 5460500000
Total expenses 6979600000 22705100000
3 Total profit before exceptional items and tax -1491200000 11059900000
4 Exceptional items 0 0
5 Total profit before tax -1491200000 11059900000
6 Tax expense
7 Current tax 15300000 2255500000
8 Deferred tax -153200000 553100000
9 Total tax expenses -137900000 2808600000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 49700000 -128100000
11 Net Profit Loss for the period from continuing operations -1303600000 8123200000
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 26400000 57000000
16 Total profit (loss) for period -1277200000 8180200000
17 Other comprehensive income net of taxes -76200000 -110300000
18 Total Comprehensive Income for the period -1353400000 8069900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -1276000000 8196600000
Total profit or loss, attributable to non-controlling interests -1200000 -16400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -76200000 -110300000
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 39298000000 39298000000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 102488500000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.32 2.08
Diluted earnings (loss) per share from continuing operations -0.32 2.08
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 -0.32 2.08
Diluted earnings (loss) per share from continuing and discontinued operations -0.32 2.08
24 Debt equity ratio 0.0191 0.0191
25 Debt service coverage ratio 0.0097 0.0205
26 Interest service coverage ratio 0.0192 0.0379
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 116090100000
Capital work-in-progress 261616100000
Investment property 0
Goodwill 0
Other intangible assets 10900000
Intangible assets under development 2525000000
Biological assets other than bearer plants 0
Investments accounted for using equity method 589500000
Non-current financial assets
Non-current investments 17500000
Trade receivables, non-current 0
Loans, non-current 871200000
Other non-current financial assets 7109500000
Total non-current financial assets 7998200000
Deferred tax assets (net) 3627200000
Other non-current assets 15821900000
Total non-current assets 408278900000
2 Current assets
Inventories 832700000
Current financial asset
Current investments 0
Trade receivables, current 5541600000
Cash and cash equivalents 3564900000
Bank balance other than cash and cash equivalents 30149800000
Loans, current 233300000
Other current financial assets 3041500000
Total current financial assets 42531100000
Current tax assets (net) 0
Other current assets 1299800000
Total current assets 44663600000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 7688300000
Total assets 460630800000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 39298000000
Other equity 102488500000
Total equity attributable to owners of parent 141786500000
Non controlling interest 106100000
Total equity 141892600000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 262200000000
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 837100000
Total non-current financial liabilities 263037100000
Provisions, non-current 1399200000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 2727400000
Other non-current liabilities 6216900000
Total non-current liabilities 273380600000
Current liabilities
Current financial liabilities
Borrowings, current 7053700000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 67000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1921900000
Total Trade payable 1988900000
Other current financial liabilities 29843000000
Total current financial liabilities 38885600000
Other current liabilities 658800000
Provisions, current 5813200000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 45357600000
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 318738200000
Total equity and liabilites 460630800000
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
1 Remeasurement of the net defined liability/asset -92300000 -133700000
Total Amount of items that will not be reclassified to profit and loss -92300000 -133700000
2 Income tax relating to items that will not be reclassified to profit or loss -16100000 -23400000
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 -76200000 -110300000



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 11059900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6863100000
Adjustments for decrease (increase) in inventories -14600000
Adjustments for decrease (increase) in trade receivables, current 668400000
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 155200000
Adjustments for other financial assets, non-current 1762700000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 889000000
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 6762100000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 94100000
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 828400000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 2159800000
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 -380500000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 22100000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 15490200000
Net cash flows from (used in) operations 26550100000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1720600000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 24829500000
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 147300000
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 66687600000
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 127400000
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 31500000
Interest received 2154400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 225300000
Net cash flows from (used in) investing activities -64296300000
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 122500000
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 68434700000
Repayments of borrowings 3875200000
Payments of lease liabilities 95200000
Dividends paid 7072400000
Interest paid 18124400000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 39390000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -76800000
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 -76800000
Cash and cash equivalents cash flow statement at beginning of period 3447000000
Cash and cash equivalents cash flow statement at end of period 3370200000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Charanjit Singh & Associates Chartered Accountants Yes 31-Dec-2025