Integrated Filing — IndAS



General information about company
Scrip Code 532309
NSE Symbol GEPIL
MSEI Symbol NOTLISTED
ISIN INE878A01011
Name of company GE Power 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
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 Power Generation equipments and related services
Start date and time of board meeting 29-May-2025   18:23:00
End date and time of board meeting 29-May-2025   19:29:00
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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited 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 2663800000 10471000000
Other income 104000000 712900000
Total income 2767800000 11183900000
2 Expenses
(a) Cost of materials consumed 2020700000 7065700000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -38700000 -5500000
(d) Employee benefit expense 501700000 2334300000
(e) Finance costs 16400000 247200000
(f) Depreciation, depletion and amortisation expense 36500000 144600000
(f) Other Expenses
1 Other Expenses 531100000 1777800000
Total other expenses 531100000 1777800000
Total expenses 3067700000 11564100000
3 Total profit before exceptional items and tax -299900000 -380200000
4 Exceptional items 0 0
5 Total profit before tax -299900000 -380200000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 0 0
9 Total tax expenses 0 0
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 -299900000 -380200000
12 Profit (loss) from discontinued operations before tax 2187500000 2624600000
13 Tax expense of discontinued operations 326300000 326300000
14 Net profit (loss) from discontinued operation after tax 1861200000 2298300000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 81100000 111900000
16 Total profit (loss) for period 1642400000 2030000000
17 Other comprehensive income net of taxes -150000000 -160900000
18 Total Comprehensive Income for the period 1492400000 1869100000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
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 672300000 672300000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 2494200000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -3.25 -3.99
Diluted earnings (loss) per share from continuing operations -3.25 -3.99
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 27.68 34.19
Diluted earnings (loss) per share from discontinued operations 27.68 34.19
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 24.43 30.2
Diluted earnings (loss) per share from continuing and discontinued operations 24.43 30.2
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 354600000
Capital work-in-progress 43700000
Investment property 0
Goodwill 0
Other intangible assets 0
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 299200000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 915000000
Total non-current financial assets 1214200000
Deferred tax assets (net) 0
Other non-current assets 291500000
Total non-current assets 1904000000
2 Current assets
Inventories 880500000
Current financial asset
Current investments 0
Trade receivables, current 11729500000
Cash and cash equivalents 4383200000
Bank balance other than cash and cash equivalents 37400000
Loans, current 0
Other current financial assets 34700000
Total current financial assets 16184800000
Current tax assets (net) 0
Other current assets 1153100000
Total current assets 18218400000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 20122400000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 672300000
Other equity 2494200000
Total equity attributable to owners of parent 3166500000
Non controlling interest
Total equity 3166500000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0
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 164400000
Total non-current financial liabilities 164400000
Provisions, non-current 619100000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 783500000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 540000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4692800000
Total Trade payable 5232800000
Other current financial liabilities 1680900000
Total current financial liabilities 6913700000
Other current liabilities 6351600000
Provisions, current 2765600000
Current tax liabilities (Net) 141500000
Deferred government grants, Current
Total current liabilities 16172400000
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 16955900000
Total equity and liabilites 20122400000
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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Unaudited 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-Oct-2024 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Unaudited 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 Items that will not be reclassified to profit or loss -150500000 -160800000
Total Amount of items that will not be reclassified to profit and loss -150500000 -160800000
2 Income tax relating to items that will not be reclassified to profit or loss -500000 100000
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 -150000000 -160900000



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 -380200000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 215400000
Adjustments for decrease (increase) in inventories -119200000
Adjustments for decrease (increase) in trade receivables, current 542500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 415800000
Adjustments for decrease (increase) in other non-current assets -227500000
Adjustments for other financial assets, non-current -12000000
Adjustments for other financial assets, current -18100000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 716600000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1543100000
Adjustments for increase (decrease) in other non-current liabilities -213700000
Adjustments for depreciation and amortisation expense 144600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 303400000
Adjustments for provisions, current 312200000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -51500000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -110800000
Adjustments for dividend income 10500000
Adjustments for interest income 77400000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 28000000
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 -49000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 3331900000
Net cash flows from (used in) operations 2951700000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -244800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3196500000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 438600000
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 700000
Purchase of property, plant and equipment 53500000
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 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 10500000
Interest received 62100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 81500000
Net cash flows from (used in) investing activities 539900000
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 482400000
Payments of lease liabilities 139000000
Dividends paid 0
Interest paid 37000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -658400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3078000000
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 3078000000
Cash and cash equivalents cash flow statement at beginning of period 0
Cash and cash equivalents cash flow statement at end of period 3078000000





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 Deloitte Haskins and Sells Yes 31-Aug-2027