Integrated Filing (Finance) Ind AS

DPSC LIMITED

General Information
BSE Scrip code	000000
NSE Symbol*	DPSCLTD
MSEI Symbol *	DPSCLTD
ISIN*	INE360C01024
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Date of board meeting when results were approved	30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	27-05-2026
Description of presentation currency	INR
Level of rounding	Lakhs
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Power Generation and Distribution
Start date of board meeting	30-05-2026
Start time of board meeting	15:00:00
End date of board meeting	30-05-2026
End time of board meeting	18:00:00
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	Statement on impact of audit qualification
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank's staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	No
(III) Whether the company is a 'high value debt listed entity' according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	12-12-2024
Indicate Company website link for updated RPT policy of the Company	https://indiapower.com/#/investorrelations/corporatecodespoliciepagefile?filename=RELATED%20PARTY%20TRANSACTIONS%20POLICY_20250226_1119321.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	Textual Information(1)

Amount in (Lakhs)

Financial Results - Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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	15,682.07	64,702.01
	Other income	457.01	1,636.10
	Total income	16,139.08	66,338.11
2	Expenses
(a)	Cost of materials consumed	257.35	1,338.94
(b)	Purchases of stock-in-trade	13,182.63	53,195.67
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0.00	0.00
(d)	Employee benefit expense	1,272.20	5,730.77
(e)	Finance costs	611.68	1,856.50
(f)	Depreciation, depletion and amortisation expense	880.08	3,570.49
(g)	Other Expenses
1	Lease Rent	0.00	256.32
2	Other expenses	1,245.86	3,652.58
	Total other expenses	1,245.86	3,908.90
	Total expenses	17,449.80	69,601.27
3	Total profit before exceptional items and tax	1,310.72	3,263.16
4	Exceptional items	0.00	24,530.87
5	Total profit before tax	1,310.72	27,794.03
6	Tax expense
7	Current tax	297.65	749.02
8	Deferred tax	350.78	371.31
9	Total tax expenses	53.13	377.71
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	1,703.53	5,195.95
11	Net Profit Loss for the period from continuing operations	445.94	22,975.79
12	Profit (loss) from discontinued operations before tax	0.00	0.00
13	Tax expense of discontinued operations	0.00	0.00
14	Net profit (loss) from discontinued operation after tax	0.00	0.00
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0.00	0.00
16	Total profit (loss) for period	445.94	22,975.79
17	Other comprehensive income net of taxes	28.42	28.77
18	Total Comprehensive Income for the period	474.36	22,947.02
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	9,737.90	9,737.90
	Face value of equity share capital	1	1
22	Reserves excluding revaluation reserve		2,533.71
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.03	-1.46
	Diluted earnings (loss) per share from continuing operations	0.03	-1.46
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
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.03	-1.46
	Diluted earnings (loss) per share from continuing and discontinued operations	0.03	-1.46
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Remarks for debt equity ratio
28	Remarks for debt service coverage ratio
29	Remarks for interest service coverage ratio
30	Disclosure of notes on financial results

Amount in (Lakhs)

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	items that will not be reclassified tp profit or Loss	37.98	38.45
	Total Amount of items that will not be reclassified to profit and loss	37.98	38.45
2	Income tax relating to items that will not be reclassified to profit or loss	9.56	9.68
3	Amount of items that will be reclassified to profit and loss
No records available
	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	0.00	0.00
5	Total Other comprehensive income

Amount in (Lakhs)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	94,462.16
	Capital work-in-progress	1,089.70
	Investment property	0.00
	Goodwill	0.00
	Other intangible assets	87.81
	Intangible assets under development	0.00
	Biological assets other than bearer plants	0.00
	Investments accounted for using equity method	0.00
	Non-current financial assets
	Non-current investments	1,866.00
	Trade receivables, non-current	0.00
	Loans, non-current	0.62
	Other non-current financial assets
1	other financial assets	151.68
	Total of other non-current financial assets	151.68
	Total non-current financial assets	2,018.30
	Deferred tax assets (net)	0.00
	Other financial assets
1	other non current assets	90.77
	Total of other non-current assets	90.77
	Total non-current assets	97,748.74
2	Current assets
	Inventories	1,110.71
	Current financial asset
	Current investments	0.00
	Trade receivables, current	10,845.45
	Cash and cash equivalents	111.05
	Bank balance other than cash and cash equivalents	1,916.68
	Loans, current	0.00
	Other current financial assets
1	other financial assets	3,287.74
	Total of Other current financial assets	3,287.74
	Total current financial assets	16,160.92
	Current tax assets (net)	0.00
	Other current assets
1	other current assets	2,248.80
	Total of other current assets	2,248.80
	Total current assets	19,520.43
3	Non-current assets classified as held for sale	0.00
4	Regulatory deferral account debit balances and related deferred tax Assets	40,058.28
	Total assets	1,57,327.45
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	15,779.33
	Other equity	49,285.89
	Total equity attributable to owners of parent	65,065.22
	Non controlling interest
	Total equity	65,065.22
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	9,798.30
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0.00
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	596.15
	Total Trade payable	596.15
	Other non-current financial liabilities
1	other financial liabilities	4,530.09
	Total of other non-current financial liabilities	4,530.09
	Total non-current financial liabilities	14,924.54
	Provisions, non-current	480.90
	Deferred tax liabilities (net)	11,750.07
	Deferred government grants, Non-current	0.00
	Other non-current liabilities
1	Other non-current liabilities	2,839.68
	Total of other non-current liabilities	2,839.68
	Total non-current liabilities	29,995.19
	Current liabilities
	Current financial liabilities
	Borrowings, current	2,085.29
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	285.81
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	17,389.12
	Total Trade payable	17,674.93
	Other current financial liabilities
1	Other current financial liabilities	3,128.45
	Total of other current financial liabilities	3,128.45
	Total current financial liabilities	22,888.67
	Other current liabilities
1	Other current liabilities	22,242.96
	Total of other current liabilities	22,242.96
	Provisions, current	1,922.51
	Current tax liabilities (Net)	6,675.25
	Deferred government grants, Current	0.00
	Total current liabilities	53,729.39
3	Liabilities directly associated with assets in disposal group classified as held for sale	0.00
4	Regulatory deferral account credit balances and related deferred tax liability	8,537.65
	Total liabilities	92,262.23
	Total equity and liabilites	1,57,327.45
	Disclosure of notes on assets and liabilities

Amount in (Lakhs)

Cash flow statement indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	27,794.03
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	1,856.50
	Adjustments for decrease (increase) in inventories	273.06
	Adjustments for decrease (increase) in trade receivables, current	896.18
	Adjustments for decrease (increase) in trade receivables, non-current	0.00
	Adjustments for decrease (increase) in other current assets	337.68
	Adjustments for decrease (increase) in other non-current assets	0.00
	Adjustments for other financial assets, non-current	0.00
	Adjustments for other financial assets, current	683.56
	Adjustments for other bank balances	0.00
	Adjustments for increase (decrease) in trade payables, current	1,910.89
	Adjustments for increase (decrease) in trade payables, non-current	0.00
	Adjustments for increase (decrease) in other current liabilities	5,915.84
	Adjustments for increase (decrease) in other non-current liabilities	0.00
	Adjustments for depreciation and amortisation expense	3,570.49
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0.00
	Adjustments for provisions, current	0.00
	Adjustments for provisions, non-current	0.00
	Adjustments for other financial liabilities, current	108.17
	Adjustments for other financial liabilities, non-current	0.00
	Adjustments for unrealised foreign exchange losses gains	0.00
	Adjustments for dividend income	5.44
	Adjustments for interest income	1,444.67
	Adjustments for share-based payments	0.00
	Adjustments for fair value losses (gains)	0.00
	Adjustments for undistributed profits of associates	0.00
	Other adjustments for which cash effects are investing or financing cash flow	0.00
	Other adjustments to reconcile profit (loss)	101.06
	Other adjustments for non-cash items	19,334.92
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0.00
	Total adjustments for reconcile profit (loss)	33,552.28
	Net cash flows from (used in) operations	5,758.25
	Dividends received	0.00
	Interest paid	0.00
	Interest received	0.00
	Income taxes paid (refund)	103.25
	Other inflows (outflows) of cash	0.00
	Net cash flows from (used in) operating activities	5,861.50
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0.00
	Cash flows used in obtaining control of subsidiaries or other businesses	5.00
	Other cash receipts from sales of equity or debt instruments of other entities	0.00
	Other cash payments to acquire equity or debt instruments of other entities	0.00
	Other cash receipts from sales of interests in joint ventures	0.00
	Other cash payments to acquire interests in joint ventures	0.00
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0.00
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0.00
	Proceeds from sales of property, plant and equipment	193.24
	Purchase of property, plant and equipment	2,092.40
	Proceeds from sales of investment property	0.00
	Purchase of investment property	0.00
	Proceeds from sales of intangible assets	0.00
	Purchase of intangible assets	0.00
	Proceeds from sales of intangible assets under development	0.00
	Purchase of intangible assets under development	0.00
	Proceeds from sales of goodwill	0.00
	Purchase of goodwill	0.00
	Proceeds from biological assets other than bearer plants	0.00
	Purchase of biological assets other than bearer plants	0.00
	Proceeds from government grants	0.00
	Proceeds from sales of other long-term assets	0.00
	Purchase of other long-term assets	0.00
	Cash advances and loans made to other parties	43.00
	Cash receipts from repayment of advances and loans made to other parties	0.00
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0.00
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0.00
	Dividends received	0.00
	Interest received	322.45
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	181.62
	Net cash flows from (used in) investing activities	2,474.47
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0.00
	Payments from changes in ownership interests in subsidiaries	0.00
	Proceeds from issuing shares	0.00
	Proceeds from issuing other equity instruments	0.00
	Payments to acquire or redeem entity's shares	0.00
	Payments of other equity instruments	0.00
	Proceeds from exercise of stock options	0.00
	Proceeds from issuing debentures notes bonds etc	0.00
	Proceeds from borrowings	400.00
	Repayments of borrowings	5,689.29
	Payments of lease liabilities	0.00
	Dividends paid	228.83
	Interest paid	544.67
	Income taxes paid (refund)	0.00
	Other inflows (outflows) of cash	25.72
	Net cash flows from (used in) financing activities	6,888.51
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	15,224.48
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0.00
	Net increase (decrease) in cash and cash equivalents	15,224.48
	Cash and cash equivalents cash flow statement at beginning of period	3.74
	Cash and cash equivalents cash flow statement at end of period	15,228.22

Amount in (Lakhs)

Details of Impact of Audit Qualification
Whether results are audited or unaudited			Audited
Declaration of unmodified opinion or statement on impact of audit qualification			Statement on impact of audit qualification
Auditor's opinion			Qualified 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
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	SS Kothari Mehta & Co. LLP	Yes	31-08-2028

Amount in (Lakhs)

Financial details
Sr.	Particulars	Audited Figures (as reported before adjusting for qualifications)	Adjusted Figures (audited figures after adjusting for qualifications)
1	Turnover / Total income	71,534.06	71,534.06
2	Total Expenditure	94,132.14	94,132.14
3	Net Profit/(Loss)	22,598.08	22,598.08
4	Earnings Per Share	-1.45	-1.45
5	Total Assets	1,57,327.45	1,57,327.45
6	Total Liabilities	92,262.23	92,262.23
7	Net Worth	65,065.22	65,065.22


Audit qualification
Sr.	Details of Audit Qualification	Type of Audit Qualification	Frequency of qualification	For Audit Qualification(s) where the impact is quantified by the auditor	For Audit Qualification(s) where the impact is not quantified by the auditor
				Management's Views	(i) Management's estimation on the impact of audit qualification	(ii) If management is unable to estimate the impact, reasons for the same	Auditors Comments on (i) or (ii) above
1	Textual Information(1)	Qualified opinion	Repetitive	Textual Information(2)	Textual Information(3)	Textual Information(4)	Textual Information(5)

Text Block

Textual Information(1)	We draw attention to note 7 in the Statement, regarding outstanding Electricity Duty amounting to Rs. 19,200.51 lakhs as at March 31, 2026 as per the relevant provisions of the Bengal Electricity Duty Act, 1935. The matter as set forth in the said note, indicate uncertainty on the outcome and its consequential impact and as such the effect of the same on the Statement cannot be ascertained.
Textual Information(2)	Not Applicable
Textual Information(3)	Management is taking necessary steps.
Textual Information(4)	Management is taking necessary steps.
Textual Information(5)	As stated herein above, the impact with respect to above and consequential adjustments cannot be ascertained and as such cannot be commented upon by us.

Signatories details
Name of CEO / Managing director	Due to CIRP, Board Suspended
Name of CFO	Anil Krishna Prasad
Name of audit committee chairman	Due to CIRP, Board Suspended
Name of statutory auditor	S S Kothari Mehta & Co. LLP
Name of other signatory, if any, with designation	Ms. Sreenivasa Manoranjani Medarametla (Interim Resolution Professional) (IBBI/IPA-001/IP-P00736/2017-2018/11235)
Place	Kolkata
Date	30-05-2026

Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
													Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Sr. No.	Details of the party (listed entity /subsidiary) entering into the transaction	Details of the counterparty		Type of related party transaction	Details of other related party transaction	Value of the related party transaction as approved by the audit committee	Remarks on approval by audit committee	Value of the related party transaction ratified by the audit committee	Date of Audit Committee Meeting where the ratification was approved	Value of transaction during the reporting period	In case monies are due to either party as a result of the transaction		In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments				Details of the loans, inter-corporate deposits, advances or investments
Sr. No.	Name	Name	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	Opening balance	Closing balance	Nature of indebtedness (loan/ issuance of debt/ any other etc.)	Details of other indebtedness	Cost	Tenure	Nature (loan/ advance/ intercorporate deposit/ investment)	Interest Rate (%)	Tenure	Secured/ unsecured	Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)	Notes
1	IPCL Power Limited (Formerly Parmeshi Energy Limited)	IPCL Pte. Ltd.	Wholly owned subsidiary of IPCL Power Limited(Wholly owned subsidiary of India Power Corporation Limited)	Any other transaction	Loan given (Note 1 and 4)	12.56	approved			0.00	1,127.03	1,127.03					Loan	8.50%	repayable on or before November 2026	Unsecured	Exploring new ventures related to generation and distribution of electricity and general corporate purpose.	Textual Information(1)
2	IPCL Power Limited (Formerly Parmeshi Energy Limited)	MP Smart Grid Private Limited	Wholly owned subsidiary of IPCL Power Limited(Wholly owned subsidiary of India Power Corporation Limited)	Any other transaction	Loan given (Note 1)	200.00	approved			76.00	2,320.00	2,331.00					Inter-corporate deposit	13.00%	The Facility shall be repaid in full on or before 31st March, 2027	Unsecured	Supply, erection and AMC contract of 3,50,000 Smart meter for Madhya Pradesh Pashchim Ksetra Vidyut Vitaran Company Limited.	Textual Information(2)
3	IPCL Power Limited (Formerly Parmeshi Energy Limited)	MP Smart Grid Private Limited	Wholly owned subsidiary of IPCL Power Limited(Wholly owned subsidiary of India Power Corporation Limited)	Any other transaction	Interest Income (Note 3)	250.00	approved			151.10	588.12	716.26					Inter-corporate deposit	13.00%	The Facility shall be repaid in full on or before 31st March, 2027	Unsecured	Interest income recognized on loan given to MP Smart Grid Private Limited.	Textual Information(3)
4	IPCL Power Limited (Formerly Parmeshi Energy Limited)	MP Smart Grid Private Limited	Wholly owned subsidiary of IPCL Power Limited(Wholly owned subsidiary of India Power Corporation Limited)	Any other transaction	Sale of Smart Meters (Note 2)	0.00	approved			0.00	377.66	377.66
5	IPCL Power Limited (Formerly Parmeshi Energy Limited)	Parmeshi Urja Limited	Wholly owned subsidiary of IPCL Power Limited(Wholly owned subsidiary of India Power Corporation Limited)	Any other transaction	Loan given (Note 1)	600.00	approved			110.00	36.00	146.00					Inter-corporate deposit	13.00%	receivable on or before 31st March, 2027	Unsecured	business expenditure	Textual Information(4)
6	IPCL Power Limited (Formerly Parmeshi Energy Limited)	Parmeshi Urja Limited	Wholly owned subsidiary of IPCL Power Limited(Wholly owned subsidiary of India Power Corporation Limited)	Any other transaction	Interest Income (Note 3)	18.28	approved			6.67	1.62	7.46					Inter-corporate deposit	13.00%	repayable on or before 31st March, 2027	Unsecured	Interest income recognized on loan given to Parmeshi Urja Limited.	Textual Information(5)
7	India Power Corporation Limited	IPCL Power Limited (Formerly Parmeshi Energy Limited)	Wholly owned subsidiary of India Power Corporation Limited	Any other transaction	Loan received (Note 5)	450.00	approved			250.00	150.00	400.00					Inter-corporate deposit	10.00%	repayable on or before 31st March, 2026	Unsecured	business expenditure	Textual Information(6)
8	India Power Corporation Limited	IPCL Power Limited (Formerly Parmeshi Energy Limited)	Wholly owned subsidiary of India Power Corporation Limited	Any other transaction	Interest Income	23.99	approved			4.25	0.37	2.83					Inter-corporate deposit	10.00%	repayable on or before 31st March, 2026	Unsecured	business expenditure
9	India Power Corporation Limited	IPCL Power Limited (Formerly Parmeshi Energy Limited)	Wholly owned subsidiary of India Power Corporation Limited	Any other transaction	Interest payable	17.59	approved			13.02	0.37	12.05					Inter-corporate deposit	10.00%	repayable on or before 31st March, 2026	Unsecured	Interest expense recognized on loan received from IPCL Power Limited(Formerly Parmeshi Energy Limited).
10	India Power Corporation Limited	IPCL Power Limited (Formerly Parmeshi Energy Limited)	Wholly owned subsidiary of India Power Corporation Limited	Any other transaction	purchase of shares	5.00	approved			0.00	0.00	5.00					Investment	0.00%	0	Unsecured	As per board approval on 27th February, 2026
11	MP Smart Grid Private Limited	Innovel Energy Services Private Limited	Related Party of India Power Corporation Limited	Any other transaction	Supply and installation of Smart Meters by Innovel Energy Services Private Limited to MP Smart Grid Private Limited	5,000.00	approved			1,907.57	666.88	584.93
12	IPCL Power Limited (Formerly Parmeshi Energy Limited)	Innovel Energy Services Private Limited	Related Party of India Power Corporation Limited	Any other transaction	Advance - Supply and installation of Solar Panels/Purchase and installation of Solar Panels	100.00	approved			30.80	6.93	12.80
13	India Power Corporation Limited	The Bengal Chamber of Commerce and Industry	KMP exercises significant Influence	Any other transaction	Membership, Subscription	10.00	approved			1.56	1.98	0.85
14	India Power Corporation Limited	Indian Chamber of Commerce	KMP exercises significant Influence	Any other transaction	Membership, Subscription	10.00	approved			3.72	0.00	0.00
15	India Power Corporation Limited	Mr. Raghav Raj Kanoria	Key Managerial Personnel (Managing Director)	Any other transaction	Managerial Remuneration	250.00	approved			111.08	10.49	10.36
16	India Power Corporation Limited	Mrs. Suparna Dasgupta	Relative of Key Managerial Personnel	Any other transaction	Car hiring charges	12.00	approved			6.00	1.00	0.99
17	India Power Corporation Limited	Ms. Sanju Krishna Prasad	Relative of Key Managerial Personnel	Any other transaction	Car hiring charges	9.00	approved			4.50	0.75	0.74
18	India Power Corporation Limited	Ms Dona Roy Karmakar	Relative of Key Managerial Personnel	Any other transaction	Car hiring charges	9.00	approved			3.00	0.50	0.49
19	India Power Corporation Limited	Mrs. Aditi Ghosh	Relative of Director of MP Smart Grid Private Limited	Any other transaction	Car hiring charges	12.00	approved			4.50	0.75	0.74
Total value of transaction during the reporting period										2,683.77