DPSCLTD 2026-01-01 2026-03-31 DPSCLTD 2026-03-31 DPSCLTD 2025-03-31 DPSCLTD 2025-04-01 2026-03-31 DPSCLTD 2026-01-01 2026-03-31 in-capmkt:OtherExpenses1Member DPSCLTD 2026-01-01 2026-03-31 in-capmkt:OtherExpenses2Member DPSCLTD 2025-04-01 2026-03-31 in-capmkt:OtherExpenses1Member DPSCLTD 2025-04-01 2026-03-31 in-capmkt:OtherExpenses2Member DPSCLTD 2026-03-31 OtherNoncurrentFinancialAssetsDomain1 DPSCLTD 2026-03-31 OtherNoncurrentAssetsDomain1 DPSCLTD 2026-03-31 OtherCurrentFinancialAssetsDomain1 DPSCLTD 2026-03-31 OtherCurrentAssetsDomain1 DPSCLTD 2026-03-31 OtherNoncurrentFinancialLiabilitiesDomain1 DPSCLTD 2026-03-31 OtherNoncurrentLiabilitiesDomain1 DPSCLTD 2026-03-31 OtherCurrentFinancialLiabilitiesDomain1 DPSCLTD 2026-03-31 OtherCurrentLiabilitiesDomain1 DPSCLTD 2026-01-01 2026-03-31 ItemsThatWillNotBeReclassifiedToProfitAndLoss1 DPSCLTD 2025-04-01 2026-03-31 ItemsThatWillNotBeReclassifiedToProfitAndLoss1 DPSCLTD 2026-01-01 2026-03-31 RelatedPartyTransactionDomain1 DPSCLTD 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RelatedPartyTransactionDomain13 DPSCLTD 2026-03-31 RelatedPartyTransactionDomain13 DPSCLTD 2026-01-01 2026-03-31 RelatedPartyTransactionDomain14 DPSCLTD 2025-12-31 RelatedPartyTransactionDomain14 DPSCLTD 2026-03-31 RelatedPartyTransactionDomain14 DPSCLTD 2026-01-01 2026-03-31 RelatedPartyTransactionDomain15 DPSCLTD 2025-12-31 RelatedPartyTransactionDomain15 DPSCLTD 2026-03-31 RelatedPartyTransactionDomain15 DPSCLTD 2026-01-01 2026-03-31 RelatedPartyTransactionDomain16 DPSCLTD 2025-12-31 RelatedPartyTransactionDomain16 DPSCLTD 2026-03-31 RelatedPartyTransactionDomain16 DPSCLTD 2026-01-01 2026-03-31 RelatedPartyTransactionDomain17 DPSCLTD 2025-12-31 RelatedPartyTransactionDomain17 DPSCLTD 2026-03-31 RelatedPartyTransactionDomain17 DPSCLTD 2026-01-01 2026-03-31 RelatedPartyTransactionDomain18 DPSCLTD 2025-12-31 RelatedPartyTransactionDomain18 DPSCLTD 2026-03-31 RelatedPartyTransactionDomain18 DPSCLTD 2026-01-01 2026-03-31 RelatedPartyTransactionDomain19 DPSCLTD 2025-12-31 RelatedPartyTransactionDomain19 DPSCLTD 2026-03-31 RelatedPartyTransactionDomain19 DPSCLTD 2026-01-01 2026-03-31 AuditorDomain1 DPSCLTD 2026-01-01 2026-03-31 in-capmkt:AuditedMember DPSCLTD 2026-03-31 in-capmkt:AuditedMember DPSCLTD 2026-01-01 2026-03-31 in-capmkt:AdjustedMember DPSCLTD 2026-03-31 in-capmkt:AdjustedMember DPSCLTD 2026-01-01 2026-03-31 AuditQualification1 iso4217:INR xbrli:pure iso4217:INR xbrli:shares 000000 DPSCLTD DPSCLTD INE360C01024 DPSC LIMITED Main Board Equity 2025-04-01 2026-03-31 2026-05-30 2026-05-27 INR Lakhs Quarterly Fourth quarter Single segment Power Generation and Distribution 2026-05-30 15:00:00 2026-05-30 18:00:00 true Cash Flow Indirect Statement on impact of audit qualification true true NA No false true 2024-12-12 https://indiapower.com/#/investorrelations/corporatecodespoliciepagefile?filename=RELATED%20PARTY%20TRANSACTIONS%20POLICY_20250226_1119321.pdf false false The Company has not defaulted on Loans and has no debt securities 2026-01-01 2026-03-31 Audited Standalone 1568207000 45701000 1613908000 25735000 1318263000 0 127220000 61168000 88008000 124586000 1744980000 -131072000 0 -131072000 29765000 -35078000 -5313000 170353000 44594000 0 0 0 0 44594000 2842000 47436000 973790000 1 0.03 0.03 0 0 0.03 0.03 2025-04-01 2026-03-31 Audited Standalone 6470201000 163610000 6633811000 133894000 5319567000 0 573077000 185650000 357049000 390890000 6960127000 -326316000 -2453087000 -2779403000 74902000 -37131000 37771000 519595000 -2297579000 0 0 0 0 -2297579000 2877000 -2294702000 973790000 1 -253371000 -1.46 -1.46 0 0 -1.46 -1.46 Lease Rent 0 Other expenses 124586000 Lease Rent 25632000 Other expenses 365258000 9446216000 108970000 0 0 8781000 0 0 0 186600000 0 62000 15168000 201830000 0 9077000 9774874000 111071000 0 1084545000 11105000 191668000 0 328774000 1616092000 0 224880000 1952043000 0 4005828000 15732745000 1577933000 4928589000 6506522000 6506522000 979830000 0 59615000 59615000 453009000 1492454000 48090000 1175007000 0 283968000 2999519000 208529000 28581000 1738912000 1767493000 312845000 2288867000 2224296000 192251000 667525000 0 5372939000 0 853765000 9226223000 15732745000 other financial assets 15168000 other non current assets 9077000 other financial assets 328774000 other current assets 224880000 other financial liabilities 453009000 Other non-current liabilities 283968000 Other current financial liabilities 312845000 Other current liabilities 2224296000 185650000 27306000 -89618000 0 -33768000 0 0 68356000 0 191089000 0 591584000 0 357049000 0 0 0 -10817000 0 0 -544000 -144467000 0 0 0 0 -10106000 1933492000 0 3355228000 575825000 0 0 0 -10325000 0 586150000 0 -500000 0 0 0 0 0 0 19324000 -209240000 0 0 0 0 0 0 0 0 0 0 0 0 0 -4300000 0 0 0 0 32245000 0 -18162000 247447000 0 0 0 0 0 0 0 0 40000000 -568929000 0 -22883000 -54467000 0 2572000 688851000 1522448000 0 1522448000 374000 1522822000 items that will not be reclassified tp profit or Loss 3798000 3798000 items that will not be reclassified tp profit or Loss 3845000 3845000 956000 968000 0 0 2842000 2877000 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) 1256000 approved 0 112703000 112703000 Loan 0.085 repayable on or before November 2026 Unsecured Exploring new ventures related to generation and distribution of electricity and general corporate purpose. Loan given by India Power Corporation Limited to IPCL Pte Limited, MP Smart Grid Private Limited and Parmeshi Urja Limited has been transferred to IPCL Power Limited (formerly Parmeshi Energy Limited) w.e.f. 28th, June, 2025 as per Business Transfer Agreement dated 2nd June, 2025 Loan of Rs 1,127.03 lakhs has been fully impaired in the books. 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) 20000000 approved 7600000 232000000 233100000 Inter-corporate deposit 0.13 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. Loan given by India Power Corporation Limited to IPCL Pte Limited, MP Smart Grid Private Limited and Parmeshi Urja Limited has been transferred to IPCL Power Limited (formerly Parmeshi Energy Limited) w.e.f. 28th, June, 2025 as per Business Transfer Agreement dated 2nd June, 2025 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) 25000000 approved 15110000 58812000 71626000 Inter-corporate deposit 0.13 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. Received from India Power Corporation Limited in terms of the Business Transfer Agreement dated 2nd June, 2025 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 approved 0 37766000 37766000 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) 60000000 approved 11000000 3600000 14600000 Inter-corporate deposit 0.13 receivable on or before 31st March, 2027 Unsecured business expenditure Loan given by India Power Corporation Limited to IPCL Pte Limited, MP Smart Grid Private Limited and Parmeshi Urja Limited has been transferred to IPCL Power Limited (formerly Parmeshi Energy Limited) w.e.f. 28th, June, 2025 as per Business Transfer Agreement dated 2nd June, 2025 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) 1828000 approved 667000 162000 746000 Inter-corporate deposit 0.13 repayable on or before 31st March, 2027 Unsecured Interest income recognized on loan given to Parmeshi Urja Limited. Received from India Power Corporation Limited in terms of the Business Transfer Agreement dated 2nd June, 2025 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) 45000000 approved 25000000 15000000 40000000 Inter-corporate deposit 0.1 repayable on or before 31st March, 2026 Unsecured business expenditure This loan received has been converted to Advance for sale of flats at Haldia as per the agreement dated 25th March, 2026 India Power Corporation Limited IPCL Power Limited (Formerly Parmeshi Energy Limited) Wholly owned subsidiary of India Power Corporation Limited Any other transaction Interest Income 2399000 approved 425000 37000 283000 Inter-corporate deposit 0.1 repayable on or before 31st March, 2026 Unsecured business expenditure India Power Corporation Limited IPCL Power Limited (Formerly Parmeshi Energy Limited) Wholly owned subsidiary of India Power Corporation Limited Any other transaction Interest payable 1759000 approved 1302000 37000 1205000 Inter-corporate deposit 0.1 repayable on or before 31st March, 2026 Unsecured Interest expense recognized on loan received from IPCL Power Limited(Formerly Parmeshi Energy Limited). 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 500000 approved 0 0 500000 Investment 0 0 Unsecured As per board approval on 27th February, 2026 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 500000000 approved 190757000 66688000 58493000 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 10000000 approved 3080000 693000 1280000 India Power Corporation Limited The Bengal Chamber of Commerce and Industry KMP exercises significant Influence Any other transaction Membership, Subscription 1000000 approved 156000 198000 85000 India Power Corporation Limited Indian Chamber of Commerce KMP exercises significant Influence Any other transaction Membership, Subscription 1000000 approved 372000 0 0 India Power Corporation Limited Mr. Raghav Raj Kanoria Key Managerial Personnel (Managing Director) Any other transaction Managerial Remuneration 25000000 approved 11108000 1049000 1036000 India Power Corporation Limited Mrs. Suparna Dasgupta Relative of Key Managerial Personnel Any other transaction Car hiring charges 1200000 approved 600000 100000 99000 India Power Corporation Limited Ms. Sanju Krishna Prasad Relative of Key Managerial Personnel Any other transaction Car hiring charges 900000 approved 450000 75000 74000 India Power Corporation Limited Ms Dona Roy Karmakar Relative of Key Managerial Personnel Any other transaction Car hiring charges 900000 approved 300000 50000 49000 India Power Corporation Limited Mrs. Aditi Ghosh Relative of Director of MP Smart Grid Private Limited Any other transaction Car hiring charges 1200000 approved 450000 75000 74000 268377000 Audited Qualified opinion SS Kothari Mehta & Co. LLP true 2028-08-31 7153406000 7153406000 9413214000 9413214000 -2259808000 -2259808000 -1.45 -1.45 15732745000 15732745000 9226223000 9226223000 6506522000 6506522000 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. Qualified opinion Repetitive Not Applicable Management is taking necessary steps. Management is taking necessary steps. 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. Due to CIRP, Board Suspended Anil Krishna Prasad Due to CIRP, Board Suspended S S Kothari Mehta & Co. LLP Ms. Sreenivasa Manoranjani Medarametla (Interim Resolution Professional) (IBBI/IPA-001/IP-P00736/2017-2018/11235) Kolkata 2026-05-30