Integrated Filing — IndAS



General information about company
Scrip Code 530343
NSE Symbol GENUSPOWER
MSEI Symbol NOTLISTED
ISIN INE955D01029
Name of company Genus Power Infrastructures 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-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 30-May-2025   16:00:00
End date and time of board meeting 30-May-2025   16:59:00
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 9367729000 24420126000
Other income 207772000 825788000
Total income 9575501000 25245914000
2 Expenses
(a) Cost of materials consumed 5811667000 16768142000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -250616000 -2849804000
(d) Employee benefit expense 897718000 2747976000
(e) Finance costs 401373000 1162281000
(f) Depreciation, depletion and amortisation expense 155692000 346037000
(f) Other Expenses
1 Other Expense 945693000 3057004000
Total other expenses 945693000 3057004000
Total expenses 7961527000 21231636000
3 Total profit before exceptional items and tax 1613974000 4014278000
4 Exceptional items 0 0
5 Total profit before tax 1613974000 4014278000
6 Tax expense
7 Current tax 75591000 738050000
8 Deferred tax 361594000 328830000
9 Total tax expenses 437185000 1066880000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 40753000 113105000
11 Net Profit Loss for the period from continuing operations 1217542000 3060503000
12 Profit (loss) from discontinued operations before tax 17968000 68877000
13 Tax expense of discontinued operations 4522000 17335000
14 Net profit (loss) from discontinued operation after tax 13446000 51542000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 2127000 1773000
16 Total profit (loss) for period 1233115000 3113818000
17 Other comprehensive income net of taxes 8553000 377000
18 Total Comprehensive Income for the period 1241668000 3114195000
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 276384000 276384000
Face value of equity share capital 1 1
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 4.4 11.08
Diluted earnings (loss) per share from continuing operations 4.37 11.01
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0.06 0.19
Diluted earnings (loss) per share from discontinued operations 0.06 0.19
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.46 11.27
Diluted earnings (loss) per share from continuing and discontinued operations 4.43 11.2
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 2817942000
Capital work-in-progress 407156000
Investment property 0
Goodwill 0
Other intangible assets 31766000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 214536000
Non-current financial assets
Non-current investments 148341000
Trade receivables, non-current 0
Loans, non-current 1564841000
Other non-current financial assets 222654000
Total non-current financial assets 1935836000
Deferred tax assets (net) 0
Other non-current assets 1807670000
Total non-current assets 7214906000
2 Current assets
Inventories 8496146000
Current financial asset
Current investments 1723367000
Trade receivables, current 13637178000
Cash and cash equivalents 2219002000
Bank balance other than cash and cash equivalents 5381073000
Loans, current 100116000
Other current financial assets 414942000
Total current financial assets 23475678000
Current tax assets (net) 0
Other current assets 2511157000
Total current assets 34482981000
3 Non-current assets classified as held for sale 1761488000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 43459375000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 276384000
Other equity 18399104000
Total equity attributable to owners of parent 18675488000
Non controlling interest
Total equity 18675488000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 4377028000
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 54494000
Total non-current financial liabilities 4431522000
Provisions, non-current 1049934000
Deferred tax liabilities (net) 356455000
Deferred government grants, Non-current 17017000
Other non-current liabilities 1413541000
Total non-current liabilities 7268469000
Current liabilities
Current financial liabilities
Borrowings, current 9268951000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1122171000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4674262000
Total Trade payable 5796433000
Other current financial liabilities 949263000
Total current financial liabilities 16014647000
Other current liabilities 949863000
Provisions, current 265931000
Current tax liabilities (Net) 282214000
Deferred government grants, Current 2763000
Total current liabilities 17515418000
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 24783887000
Total equity and liabilites 43459375000
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 Business 9367729000 24420126000
2 Strategic Investment Activity 17973000 69703000
Total Segment Revenue 9385702000 24489829000
Less: Inter segment revenue 0 0
Revenue from operations 9385702000 24489829000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Metering Business 1963340000 4627883000
2 Strategic Investment Activity 17968000 68877000
Total Profit before tax 1981308000 4696760000
i. Finance cost 401373000 401373000
ii. Other Unallocable Expenditure net off Unallocable income -52007000 -52007000
Profit before tax 1631942000 4083155000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Metering Business 29938565000 29938565000
2 Strategic Investment Activity 1761488000 1761488000
Total Segment Asset 31700053000 31700053000
Un-allocable Assets 11759322000 11759322000
Net Segment Asset 43459375000 43459375000
4 Segment Liabilities
Segment Liabilities
1 Metering Business 10414385000 10414385000
2 Strategic Investment Activity 0 0
Total Segment Liabilities 10414385000 10414385000
Un-allocable Liabilities 14369502000 14369502000
Net Segment Liabilities 24783887000 24783887000
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 Other item that will not be reclassified to profit and loss -8063000 -19037000
Total Amount of items that will not be reclassified to profit and loss -8063000 -19037000
2 Income tax relating to items that will not be reclassified to profit or loss -16616000 -19414000
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 8553000 377000



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 4014278000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1162281000
Adjustments for decrease (increase) in inventories -3665588000
Adjustments for decrease (increase) in trade receivables, current -8223542000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -442600000
Adjustments for decrease (increase) in other non-current assets -491914000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -43913000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2343125000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1651575000
Adjustments for increase (decrease) in other non-current liabilities 228516000
Adjustments for depreciation and amortisation expense 346037000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 257167000
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 -67293000
Adjustments for dividend income 0
Adjustments for interest income 581896000
Adjustments for share-based payments 13842000
Adjustments for fair value losses (gains) -72651000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -284966000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -4659000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -7876479000
Net cash flows from (used in) operations -3862201000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 571514000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -4433715000
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 10399000
Other cash receipts from sales of equity or debt instruments of other entities 209875000
Other cash payments to acquire equity or debt instruments of other entities 34000
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 1009000
Purchase of property, plant and equipment 1126572000
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 5000000
Purchase of other long-term assets 0
Cash advances and loans made to other parties 1874116000
Cash receipts from repayment of advances and loans made to other parties 824280000
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 577357000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -27071000
Net cash flows from (used in) investing activities -1420671000
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 1605000
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 5367883000
Repayments of borrowings 563555000
Payments of lease liabilities 30858000
Dividends paid 165647000
Interest paid 1107578000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 3501850000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -2352536000
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 -2352536000
Cash and cash equivalents cash flow statement at beginning of period -1710239000
Cash and cash equivalents cash flow statement at end of period -4062775000





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 M/S. M S K A & Associates Yes 31-Jul-2027
2 M/S. Kapoor Patni & Associates Yes 31-Aug-2025