| Financial and economic key performance indicators |
| Return on invested capital (ROIC) Ratio of operating profit adjusted for impairment/(reversal of impairment) of fixed assets, revenue from grid connection services, and accrual/(reversal of) provision for expected credit losses to the sum of average equity and long‑term loans and borrowings | 10 | % | 4.6% | |
| Operating margin Ratio of operating profit adjusted for impairment/(reversal of impairment) of fixed assets and revenue from grid connection services to revenue, minus revenue from grid connection services | 20 | % | 12.0% | |
| Net profit without impairment and grid connection Profit/(loss) adjusted for impairment/(reversal of impairment) of fixed assets and revenues from grid connection services (including relevant income tax) | 20 | RUB mln | 86,700 | |
| Industry‑specific key performace indicators |
| Level of electricity losses Ratio of electricity delivery to the grid (minus the electricity delivered from the grid and utility consumption) to the delivery to the grid (minus the internal balance flows) | 15 | % | 8.74% | |
| Readiness for operation in the heating season Indicator that estimates the readiness of the Company to work during the heating season, based on monthly monitoring of the Ministry of Energy of Russia | 20 | pcs | 18 | |
| Compliance with the commissioning schedule Ratio of the total actual volume of commissioning of fixed assets in the reporting year derived from the progress report on the Company’s investment programme (in monetary terms, on the basis of the date when the construction completion certificate is signed by the Acceptance Commission) to the planned one in accordance with the approved investment programme and implementation schedule | 15 | % | 92.0% | |
| Functional key performace indicators |
| Earnings before Interest, Taxes, Depreciation and Amortisation (EBITDA) Calculated as profit/(loss) before taxes, depreciation, amortisation and interest expense adjusted for impairment/(reversal of impairment) of fixed assets, and revenue from grid connection services | General Director — 50% First Deputy General Director — 50% Deputy General Director for Economics and Finance — 33.3% | RUB mln | 331,199 | |
| Achievement of readiness for the heating season The Company shall timely achieve readiness to work in the heating season by 5 November of the reporting year in accordance with the Rules for assessing the readiness of electric power entities to work in the heating season and monitoring the risk of malfunction of electric power entities approved by the Government of the Russian Federation Decree No. 543 dated 10 May 2017 | General Director — 50% Deputy General Director — Chief Engineer — 50% | unit | 18 | |
| No significant accidents in power grids investigated by Russian Federal Service for Ecological, Technological and Nuclear Supervision (Rostechnadzor) The calculation of this indicator takes into account accidents in the Company’s power grids classified by the Rostechnadzor commission in accordance with clause 4 of the Rules for Investigation of the Causes of Accidents in the Electric Power Industry (approved by Resolution of the Government of the Russian Federation No. 846 dated 28 October 2009) and occurred due to the fault of the management personnel | First Deputy General Director — 50% | +/– | No significant accidents | |
| Efficiency of innovations Integrated index of innovation efficiency evaluates the degree of fulfilment of three constituent indicators: R&D expenditure indicator, innovative products procurement indicator, IDP development (update) quality indicator/ IDP implementation indicator | Deputy General Director — Chief Engineer — 50% | % | 98% | |
| Year‑on‑year increase in labour productivity Ratio of value added by all types of services to the average annual number of employees Comparison with the base year 2022 | Deputy General Director — Head of the Office — 50% Deputy General Director for Economics and Finance — 33.3% | % | 6% | |
| Active staff turnover Ratio of the total number of the Company’s employees resigned voluntarily in accordance with Clause 3 (termination of the employment agreement on the employee’s part) and Clause 5 (transfer of an employee at his/her request or with his/her consent to work for another employer, or transfer to an elective job (position)) of Article 77 of the Labour Code of the Russian Federation to the average headcount in the reporting period | Deputy General Director — Head of the Office — 50% | % | 6.5% | |
| Compliance with grid connection deadlines Complex index assessing the quality level of grid connection, consisting of two components — the quality of grid connection application review and the quality of execution of grid connection agreements | Deputy General Director for Investments and Capital Construction — 100% | relative unit | 1.4 | |
| Net attraction of loans and debentures to cover financing gaps of the investment programme Calculated as the difference between attracted and repaid borrowed funds (loans and debentures) | Deputy General Director for Economics and Finance — 33.3% | RUB mln | 185,546 | |
| Efficiency of transition to domestic software Defined as the share (percentage) of installed Russian (domestic) software in the total volume of installed software in the Company, which implements its own plan for transition to all‑domestic software approved by the Company’s Board of Directors | Deputy General Director for Digital Transformation — 100% | % | 75.0% | |
| Overdue receivables for electricity transmission services The actual value of overdue receivables (excluding moratorium receivables) at the end of the reporting period did not exceed the target value | Deputy General Director for Sales of Services and Electricity Transmission — 100% Deputy General Director for Legal Support — 100% | RUB mln | 48,389.0 | |
| Company’s credit rating from a national rating agency Determined through rating analysis by a Russian rating agency accredited by the Bank of Russia, with which the Company has an rating agreement | Deputy General Director for Strategy — 100% | rating scale | The value of the Company’s credit rating on the national rating scale not lower than ААА | |
| Fulfilment of the Comprehensive Security Plan Calculated as the ratio of timely fulfilled measures of the Comprehensive Security Plan to the total number of measures of the Comprehensive Security Plan | Deputy General Director for Security — 100% | % | 100% | |
| Ensuring insider information protection requirements, maintaining share listing and corporate governance rating Complex indicator assessing the level of corporate governance in the Company, consisting of three components such as ensuring the requirements for protection of insider information, maintaining the listing of shares and maintaining the corporate governance rating | Deputy General Director for Corporate Governance — 100% | +/– | fulfilled | |
| Share of agreements resulted from electronic procedures Calculated as a ratio of the number of electronic procurement procedures, which resulted in the conclusion of agreements associated with spending of funds, to the total number of procurement procedures (competitive and non‑competitive), which resulted in the conclusion of such agreements | Deputy General Director for Procurement — 100% | % | 54% | |
| Absence of a reservation and/or modified opinion of the Auditor affecting the reliability of the data of the annual accounting (financial) statements The indicator factors in the presence of unmodified or modified auditor’s opinion (qualified opinion, negative opinion, refusal to express an opinion) on the reliability of the indicators of the Company’s accounting (financial) statements | Chief Accountant — 100% | +/– | fulfilled | |
| Debt/EBITDA Ratio of long‑term and short‑term loans and borrowings to EBITDA | Deputy General Director for Economics and Finance | relative unit | included in the FKPIs since 2024 |
| Approval of the Rosseti Group’s Development Strategy The indicator takes into account the fact that in the reporting period the Development Strategy of PJSC Rosseti and its subsidiaries until 2035 was approved by the Board of Directors of PJSC Rosseti | Deputy General Director for Strategy | % | included in the FKPIs since 2024 |
| Safe‑keeping and integrity of the organisation’s property The indicator covers the facts of theft or intentional damage to the Company’s property | Deputy General Director for Security | pcs | included in the FKPIs since 2024 |
| Control over timely holding of annual general meeting of shareholders/owners of subsidiaries The indicator takes into account cases in which subsidiaries of PJSC Rosseti violated the deadlines for annual general meeting of shareholders/owners as established by the laws of the Russian Federation | Deputy Director General for Corporate Governance | % | included in the FKPIs since 2024 |
| Number of observations (errors) in the organisation’s accounting record‑keeping identified by the auditor and Audit Commission during audits at the end of the reporting period The indicator includes observations (errors) pertaining to accounting record‑keeping and reporting, comments pertaining to compliance with the legislation of the Russian Federation on taxes and levies, as well as the materiality level established by auditing standards | Chief Accountant | pcs | included in the FKPIs since 2024 |