Integrated Filing — IndAS



General information about company
Scrip Code 541956
NSE Symbol IRCON
MSEI Symbol NOTLISTED
ISIN INE962Y01021
Name of company IRCON INTERNATIONAL 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 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-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 Geographical
Description of single segment
Start date and time of board meeting 06-Aug-2025   14:30:00
End date and time of board meeting 06-Aug-2025   17:30:00
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 16641900000
Other income 1071600000
Total income 17713500000
2 Expenses
(a) Cost of materials consumed 1718400000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 607000000
(e) Finance costs 37500000
(f) Depreciation, depletion and amortisation expense 114600000
(f) Other Expenses
1 Project Expenses 13151200000 13151200000
2 Other Expenses 139300000 139300000
Total other expenses 13290500000
Total expenses 15768000000
3 Total profit before exceptional items and tax 1945500000
4 Exceptional items 0
5 Total profit before tax 1945500000
6 Tax expense
7 Current tax 351500000
8 Deferred tax 88300000
9 Total tax expenses 439800000
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 1505700000
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 1505700000
17 Other comprehensive income net of taxes -4000000
18 Total Comprehensive Income for the period 1501700000
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 1881000000
Face value of equity share capital 2
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 1.6
Diluted earnings (loss) per share from continuing operations 1.6
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 1.6
Diluted earnings (loss) per share from continuing and discontinued operations 1.6
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The above standalone and consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 6th August 2025. The Statutory Auditors of the company have conducted limited review of the financial results for the quarter ended 30th June 2025. n2. The comparative figures for the quarter ended 31 March 2025 are the balancing figures between audited figures in respect of financial year ended 31 March 2025 and the published year to date reviewed figures upto the 31 December 2024. n3. The Standalone and consolidated financial results have been prepared in accordance with the Indian Accounting Standards Ind AS as notified under Section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing obligations and Disclosure Requirements Regulations 2015 as Amended and other recognised accounting practices and policies to the extent applicable. n4. In line with provisions of Ind AS 108 Operating Segments the operations of the Company Group fall primarily under geographical information about group of countries which is considered to be the only reportable segment by management. n5. Figures for the previous periods year have been regrouped reclassified recasted to conform to the classification of the current period year. n6. The full format of the aforesaid financial results are available on the Stock Exchanges website of BSE www.bseindia.com NSE www.nseindia.com and Company website at www.ircon.org. n



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 International 495000000 495000000
2 Domestic 17218500000 17218500000
Total Segment Revenue 17713500000
Less: Inter segment revenue 0 0
Revenue from operations 17713500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 International 289900000 289900000
2 Domestic 1692800000 1692800000
Total Profit before tax 1982700000
i. Finance cost 37200000 37200000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 1945500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 International 10187100000 10187100000
2 Domestic 133905500000 133905500000
Total Segment Asset 144092600000 144092600000
Un-allocable Assets 0 0
Net Segment Asset 144092600000 144092600000
4 Segment Liabilities
Segment Liabilities
1 International 8085700000 8085700000
2 Domestic 72131000000 72131000000
Total Segment Liabilities 80216700000 80216700000
Un-allocable Liabilities 0 0
Net Segment Liabilities 80216700000 80216700000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1. The company Group has reported segment information as per Ind AS 108 Operating Segments. The operations of the Company Group fall primarily under geographical information about group of countries which is considered to be the only reportable segment by management. n2. Figures for the previous periods year have been regrouped reclassified recasted to conform to the classification of the current period year. n



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 and Loss 2700000 2700000
Total Amount of items that will not be reclassified to profit and loss 2700000
2 Income tax relating to items that will not be reclassified to profit or loss 700000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit and Loss -8000000 -8000000
Total Amount of items that will be reclassified to profit and loss -8000000
4 Income tax relating to items that will be reclassified to profit or loss -2000000
5 Total Other comprehensive income -4000000