Presentation on the topic of NTPC ltd. reports. Refer to this PowerPoint presentation to prepare quality slides & interactive sessions.

1. Amity Business School
Presentation on Financial statements, Director
report, & Auditor report
Submitted By: Abhishek Soni

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 NTPC was set up in 1975 with 100% ownership by the
government of India. In the last 30 years, NTPC has grown
into the largest power utility in India.
 In 1997, Government of India granted NTPC status of
“Navratna” being one of the nine jewels of India.
 NTPC became a listed company with majority government
ownership of 89.5%, it becomes third largest by Market
Capitalization of listed companies.
 The company rechristened as NTPC limited in line with its
changing business portfolio and transforms itself from a
thermal power utility to an integrated power utility.

3. Amity Business School
 National Thermal Corporation is the largest power generation
company in India. Forbes ‘Global 2000’ for 2019 ranked is
492𝑛𝑑 in the world.
 NTPC is the largest power utility in India, accounting for
about 25% of India’s installed capacity.

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Annual Mar 2020 Mar 2019 %
Sales 109464 100286 9.15
Total
Income
112372 102533 9.56
Total exp. 82832 82274 0.67
EBIT 28960 16187 78.9
Tax 9347 -2779 436.3
Net Profit 11496 13362 14
 The sales of company
has increased by 9%
from F.Y. 2019 to
2020.
 Total income of co.
has also shown
increment of 9% in
P.Y.
 Total exp. were
increased by 0.67% in
F.Y. 2020.
 EBIT has also
increased by 78.9%.
 Tax has also been paid in year 2020 with increased rate of 436%.
 The Net profit is decreased by 14% compared to F.Y. 2019.

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Equities &
Liabilities
Mar 2020 Mar 2019 %
Share
capital
9894 9894 _
Reserves &
surplus
108944 101461 7.37
Total
liabilities
377387 346661 8.86
Total assets 377387 346661 8.86
Contingent
liabilities
114256 110196 3.68
 Share capital
remains same for
both years.
 Reserve & surplus
shows increment of
7% for FY 2020.
 Total liabilities
increases by 8% at
the end of FY 2020.
 Total assets shows same rate of increment.
 The contingent liabilities has also been increased by 3%.

7. Amity Business School
Mar 2020 Mar 2019 %
Operating
activities
24583 18685 31.5
Investing
activities
-30321 -24063 26
Financing
activities
6004 4926 21.8
Net cash
flow
265 -450 158.9
 The operating activities increase by 31.5%.
 Investing activities also increased by 26%.
 Financing activities shows increment by 21.8% for the FY
2020.
 And net cash flow is increased by 159% from FY 2019 to
2020.

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Ratio Analysis
Ratios Mar 2020 Mar 2019
Current ratio 0.96 0.66
Interest coverage 2.97 3.61
Debt to equity 1.62 1.48
Return on assets 3.07 3.96
Return on equity 9.76 12.33
Return on capital employed 7.81 7.54

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• Insights
 Promoters have increased holdings from 51.02% to 51.1% in Dec 2020 qtr.
 Mutual funds have decreased holdings from 20.07% to 18.42% in Dec 2020
qtr.
 Number MF schemes remains unchanged at 33 in Dec 2020 qtr.
 FII/FPI have increased holdings from 11.38% to 12.32% in Dec 2020 qtr.
51.1
12.32
33.59
2.98 0.01
Shareholdings
Promoters
FII
DII
Public
others

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Auditor’s Responsibility
 Our responsibility is to express an opinion on the
Company’s internal financial controls over financial
reporting of the company on our audit.
 As part of an audit in accordance with SAs, we
exercise professional judgment and maintain
professional skepticism throughout the audit.
 We will evaluate the appropriateness of accounting
policies used and the reasonableness of accounting
estimates and related disclosures made by
management.
 We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for
our audit opinion on the Company’s internal
financial control systems over financial reporting.

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1. The company records revenue from sale of energy as per the
principles enunciated under Indian AS 115, based on tariff
rates approved by the Central Electricity Regulatory
Commission (CERC) as modified by the orders of Appellate
Authorities.
2. The Company has a material operational asset base (PPE)
relating to generation of electricity and is one of the
components for determining the as per the CERC Tariff
Regulations, which may be venerable to impairment.
3. The company has recognized deferred tax asset relating to
MAT credit entitlement.

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 The Company has disclosed the impact
of pending litigations on its financial
position in its Standalone Financial
Statements.
 The Company has made provision, as
required under the applicable law or
Indian accounting standards, for material
foreseeable losses, if any, on long-term
contracts including derivative contracts.
 There has been no delay in transferring
amounts, required to be transferred, to
the Investor Education and Protection
Fund by the Company.

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 The Company has not granted any loans, secured
or unsecured to any companies, firms, limited
liability partnership or other parties covered in
the register maintained under Section 189 of the
Act.
 The Company has not defaulted in repayment of
loans or borrowings to financial institutions,
banks or dues to debenture holders. The company
has not taken any loan from the Government.
 The Company has not entered into any non-cash
transactions with the directors or persons
connected with them as covered under Section
192 of the Act.

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Board’s Report
o We declared 2,180 MW Power Projects on commercial
generation.
o As our report Revenue from operations was Rs. 90,307.43
crore and total revenue was Rs. 92,179.56 crore. Net Profit
after Tax was Rs. 11,749.89 crore.
o Dividend of Rs. 6.08 per share comprising interim dividend of
Rs. 3.58 per equity share paid in February 2019 and
recommended final dividend of Rs. 2.50 per equity share for
the year 2018-19, subject to approval of the shareholders
o Cash contribution of Rs. 7017.40 crore to Government of
India’s exchequer through dividend.
o Market capitalization of Rs. 1,33,922.83 crore as on
31.03.2019.

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 Your Company paid interim dividend of Rs.3.58 per equity share in February 2019
and the Board of your Company has recommended a final dividend of Rs.2.50 per
equity share for the year 2018-19.
 The dividend payout is 41.89% and the total dividend payout including dividend tax
is 50.41% of profit after tax.
Operational Performance
 During the year, the power stations of your company generated 274.45 BUs of
electricity which was 20.01% of the total power generated in India registering an
increase of 3.26% over the previous years generation.
 Sipat Super Thermal Power Station with a PLF of 91.58% was ranked 2nd in the
country and 11 Stations (including JVs) of your Company were in the top 25 in the
country in terms of PLF.
Dividend

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 Focus areas of your Company’s CSR & Sustainability activities are Health,
Sanitation, Safe Drinking Water, Education, Capacity Building, Women
Empowerment, Social Infrastructure livelihood creation and support through
innovative agriculture & livestock development, support to Physically Challenged
Person (PCPs), and activities contributing towards Environment Sustainability.
 About 500 villages and more than 450 schools have been benefitted by your
Company’s various CSR initiatives at different locations.
 Your Company spent Rs. 285.46 Crore during the financial year 2018-19 towards
CSR initiatives, which surpassed the prescribed two percent amount of Rs. 237.01
Crore, thus achieving a CSR spend of 2.41%.

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Director’s Responsibility Statement
a) In the preparation of the annual accounts, the applicable accounting standards had
been followed along with proper explanation relating to material departures.
b) The Directors, had laid down internal financial controls to be followed by the
Company and that such internal financial controls are adequate and were operating
effectively.
c) The Directors had prepared the Annual Accounts on a going concern basis.
We wish to place on record our appreciation for the untiring efforts and
contributions made by the employees at all levels to ensure that the
Company continues to grow and excel.
For and on behalf of the Board of Directors
(Gurdeep Singh)
Chairman & Managing Director