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 Consolidated
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



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 Consolidated
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 4905700000
Other income 264300000
Total income 5170000000
2 Expenses
(a) Cost of materials consumed 2060200000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -161200000
(d) Employee benefit expense 593000000
(e) Finance costs 61500000
(f) Depreciation, depletion and amortisation expense 245400000
(f) Other Expenses
1 Manufacturing expenses and erection charges 430100000 430100000
2 Other expenses 680600000 680600000
Total other expenses 1110700000
Total expenses 3909600000
3 Total profit before exceptional items and tax 1260400000
4 Exceptional items 804700000
5 Total profit before tax 2065100000
6 Tax expense
7 Current tax 322900000
8 Deferred tax -6100000
9 Total tax expenses 316800000
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 1748300000
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 6100000
16 Total profit (loss) for period 1754400000
17 Other comprehensive income net of taxes 751000000
18 Total Comprehensive Income for the period 2505400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
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 7.82
Diluted earnings (loss) per share from continuing operations 7.82
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 7.82
Diluted earnings (loss) per share from continuing and discontinued operations 7.82
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Transmission Equipment 3572500000 3572500000
2 Material Handling Equipment 1383300000 1383300000
Total Segment Revenue 4955800000
Less: Inter segment revenue 50100000 50100000
Revenue from operations 4905700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Transmission Equipment 656600000 656600000
2 Material Handling Equipment 613200000 613200000
Total Profit before tax 1269800000
i. Finance cost 61500000 61500000
ii. Other Unallocable Expenditure net off Unallocable income -862900000 -862900000
Profit before tax 2071200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Transmission Equipment 16684800000 16684800000
2 Material Handling Equipment 2599600000 2599600000
Total Segment Asset 19284400000 19284400000
Un-allocable Assets 10771800000 10771800000
Net Segment Asset 30056200000 30056200000
4 Segment Liabilities
Segment Liabilities
1 Transmission Equipment 5831200000 5831200000
2 Material Handling Equipment 1019400000 1019400000
Total Segment Liabilities 6850600000 6850600000
Un-allocable Liabilities 1049900000 1049900000
Net Segment Liabilities 7900500000 7900500000
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassifed to profit or loss 693400000 693400000
Total Amount of items that will not be reclassified to profit and loss 693400000
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
1 Items that will be reclassified to profit or loss 157000000 157000000
Total Amount of items that will be reclassified to profit and loss 157000000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 751000000