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Abstract

Electricity theft causes annual global losses exceeding $96 billion, severely impacting distribution networks. This paper presents a novel IoT-based system integrating current differential sensing, physical tamper detection, and edge-cloud analytics to detect energy theft in single-phase smart meters. The design employs three ACS712 current sensors to monitor Kirchhoff-compliant current flow at the grid pole, meter input, and load output, coupled with a PIR sensor for cabinet intrusion. A SIM800L GSM module enables real-time theft alerts and remote disconnection, while closed-loop control autonomously restores power after tamper resolution — a feature absent in prior GSM-only systems. An Android application provides geotagged notifications and remote reactivation. Detection thresholds are formalized using a sensor-fusion algorithm, and the system is validated through Proteus 8.6 simulations across 11 theft scenarios, achieving up to 98.7% accuracy in controlled simulations and 6.7–8.9 s response latency. These results demonstrate promise but also reflect the limitations of simulation-based evaluation. Comparative analysis highlights improvements over GSM-only and ML-based methods in robustness, response time, and coverage. To strengthen validity, field validation with ESP32 prototypes is underway to benchmark against commercial smart meters and confirm real-world performance

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