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NTPC

NTPC · Electric Utilities · INE733E01010

Analyst mean 1.62 · 26 analysts · 77% bullish
₹343.50
Close 2026-07-31 · Moderate risk

Reading the Statements forensic interpretation

What the numbers mean when read together — computed from the filings, not a score.

Operating cash flow backs the profit

Operating cash flow is 180% of trailing profit — the earnings are converting to cash, not just accruals.

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Last operating cash flow ₹50,902 cr against trailing net profit ₹28,333 cr. A ratio at or above ~0.9 means reported profit is showing up as real cash.

Profit growing with revenue

Both revenue and profit grew over the last year (2.3% and 15.4%) — growth is translating to the bottom line.

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Trailing revenue ₹191,059 cr, trailing profit ₹28,333 cr. Profit growing at least as fast as revenue indicates operating leverage or pricing power.

Free cash flow is variable

Free cash flow swings between positive and negative across the cycle.

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Latest ₹6,895 cr, negative in 3 of 12 years.

Capital work-in-progress is sticky

Capital work-in-progress has stayed high (27% of fixed assets) without converting to productive assets — worth checking whether projects are genuinely progressing.

Full read

CWIP ₹84,833 cr vs ₹87,664 cr two years earlier, against fixed assets ₹318,821 cr. Perennial CWIP that never becomes a fixed asset can hide stalled projects or capitalised costs that should have been expensed.

Price & Valuation 10-year, split-adjusted

Markers show corporate actions (splits, bonus, dividends). Prices are split-adjusted so the series is continuous.

Valuation & Quality

Valuation
P/E (TTM) 12.5x
P/B 1.64x
P/S 1.74x
PEG growth cheap 0.71
Dividend Yield 2.62%
Leverage
Debt / Equity leveraged 1.33
Payout Ratio 21.8%
Returns & Margins
Operating Margin (TTM) 20.2%
Net Margin (TTM) 16.9%
Return on Equity 13.3%
Implied Growth (Graham) growth the market is pricing in 2%
Rule of 40 28
Growth 7.8% + Margin 20.2% — below 40

Ownership & Skin in the Game

Promoter51.10% ▲ 0.00
FII16.30%
DII
Mutual Funds17.40%

Quarterly Financials ₹ cr

MetricSep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026
Revenue44,70645,06949,83447,06444,78645,84649,68650,741
Expenses33,04131,72935,08034,48531,97031,27641,18134,510
Other Income3,2189864,1803,2412,7341,7381,9181,549
Depreciation4,2164,3184,6634,5874,8165,0935,1345,234
Profit before tax7,0467,24510,6237,7657,3018,0501,5539,160
Net Profit5,3805,1707,8976,1085,2255,59710,6156,896
EPS5.445.227.856.205.235.6610.816.93

Balance Sheet ₹ cr, annual

ItemMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Equity Capital9,6979,6979,6979,6979,6979,697
Reserves116,042125,677137,326151,013174,374193,479
Borrowings210,208210,707222,913237,131250,096271,005
Fixed Assets203,245224,923240,424258,934271,437318,821
CWIP97,50691,12689,17987,664100,85984,833
Investments10,58910,62613,93515,88519,70424,180
Total Assets398,022415,831447,189479,278523,497558,644
DISCLAIMER: FinMinutes is a financial data and analytics platform, not a SEBI-registered investment adviser. Everything here is for educational and informational purposes. Forensic interpretations are computed from disclosed data and are not recommendations. Do your own due diligence.