Integrated Filing — IndAS



General information about company

Scrip Code 505700
NSE Symbol ELECON
MSEI Symbol NOTLISTED
ISIN INE205B01031
Name of company Elecon Engineering Company Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 11-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 11-Jul-2025   11:00:00
End date and time of board meeting 11-Jul-2025   12:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable



Financial Results Ind-AS

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 4100800000
Other income 248800000
Total income 4349600000
2 Expenses
(a) Cost of materials consumed 1687300000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -170400000
(d) Employee benefit expense 359800000
(e) Finance costs 56200000
(f) Depreciation, depletion and amortisation expense 215000000
(f) Other Expenses
1 Manufacturing expenses and erection charges 421300000 421300000
2 Other expenses 581400000 581400000
Total other expenses 1002700000
Total expenses 3150600000
3 Total profit before exceptional items and tax 1199000000
4 Exceptional items 1494200000
5 Total profit before tax 2693200000
6 Tax expense
7 Current tax 310100000
8 Deferred tax -6100000
9 Total tax expenses 304000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 2389200000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 2389200000
17 Other comprehensive income net of taxes 597300000
18 Total Comprehensive Income for the period 2986500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 224400000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.65
Diluted earnings (loss) per share from continuing operations 10.65
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 10.65
Diluted earnings (loss) per share from continuing and discontinued operations 10.65
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Transmission Equipment 2767600000 2767600000
2 Material Handling Equipment 1383300000 1383300000
Total Segment Revenue 4150900000
Less: Inter segment revenue 50100000 50100000
Revenue from operations 4100800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Transmission Equipment 559400000 559400000
2 Material Handling Equipment 613200000 613200000
Total Profit before tax 1172600000
i. Finance cost 56200000 56200000
ii. Other Unallocable Expenditure net off Unallocable income -1576900000 -1576900000
Profit before tax 2693300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Transmission Equipment 13370800000 13370800000
2 Material Handling Equipment 2599600000 2599600000
Total Segment Asset 15970400000 15970400000
Un-allocable Assets 10199000000 10199000000
Net Segment Asset 26169400000 26169400000
4 Segment Liabilities
Segment Liabilities
1 Transmission Equipment 4944700000 4944700000
2 Material Handling Equipment 1019400000 1019400000
Total Segment Liabilities 5964100000 5964100000
Un-allocable Liabilities 1022700000 1022700000
Net Segment Liabilities 6986800000 6986800000
Disclosure of notes on segments



Other Comprehensive Income

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss 696700000 696700000
Total Amount of items that will not be reclassified to profit and loss 696700000
2 Income tax relating to items that will not be reclassified to profit or loss 99400000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 597300000