Integrated Filing — IndAS



General information about company
Scrip Code 544315
NSE Symbol CEWATER
MSEI Symbol NA
ISIN INE037Z01029
Name of company Concord Enviro Systems 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Aug-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 Single segment
Description of single segment Water Treatment Products and Technologies
Start date and time of board meeting 08-Aug-2025   17:00:00
End date and time of board meeting 08-Aug-2025   19:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
N.A.



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 112180000
Other income 67200000
Total income 179380000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 125030000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -18580000
(d) Employee benefit expense 13410000
(e) Finance costs 550000
(f) Depreciation, depletion and amortisation expense 50000
(f) Other Expenses
1 Service Charges 40000 40000
2 Other Expenses 6300000 6300000
Total other expenses 6340000
Total expenses 126800000
3 Total profit before exceptional items and tax 52580000
4 Exceptional items 0
5 Total profit before tax 52580000
6 Tax expense
7 Current tax 0
8 Deferred tax 13060000
9 Total tax expenses 13060000
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 39520000
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 39520000
17 Other comprehensive income net of taxes -150000
18 Total Comprehensive Income for the period 39370000
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 103480000
Face value of equity share capital 5
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 1.9
Diluted earnings (loss) per share from continuing operations 1.9
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 1.9
Diluted earnings (loss) per share from continuing and discontinued operations 1.9
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 unaudited standalone financials results THE RESULTS of Concord Enviro Systems Ltd THE COMPANY for the quarter ended Jun30 2025 is reviewed by Audit Committee and approved by BOD at it’s meeting held on Aug08 2025 The Statutory Auditors of the Company have carried out Limited Review of results n2 The standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards as prescribed under section 133 of the Companies Act 2013 as amended read with relevant rules thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI LODR Regulations 2015 as amended n3 During the current quarter a reimbursement of Rs 45 million from AF Holdings representing their proportionate share of expenses incurred for the filing of the Draft Red Herring Prospectus in FY23 has been recognized as income under the head Other Income The total filing expenses had been written off in FY23 n4 During the quarter ended Dec2024 the Company had completed its Initial Public Offer of 7137321 equity shares of face value of Rs 5 each at an issue price of Rs701 per share including a share premium of Rs696 per share Issue comprised of fresh issue of 2496433 equity shares aggregating to Rs1750 million and offer for sale of 4640888 equity shares by selling shareholders aggregating to Rs3253.26 million totalling to Rs5003.26 million Pursuant to the IPO equity shares of the Company were listed on NSE and BSE on Dec27 2024 nThe Company share of total offer expenses are Rs129.24 million The details of IPO proceeds of Rs 1750 million net of IPO expenses of Rs129.24 million which were utilized as at Jun30 2025 are summarised below nParticulars Amount to be utilised Utilised amount upto Unutilised amount upto n as per prospectus Jun30 2025 Jun30 2025 nObjects as given in the Prospectus 1620.76 771.20 849.56 nIPO proceeds of Rs849.56 million which were unutilized as at Jun30 2025 are temporarily invested in bank deposits with scheduled commercial bank n5 The company is primarily engaged in the business of providing water and wastewater treatment and reuse solutions including zero liquid discharge technology Chief Operating Decision Makers monitor and review operating results of the Group as a whole Thus there are no other reportable segments for the company as per requirements of Ind AS 108 Operating Segment 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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Remeasurement of defined benefit plans -200000 -200000
Total Amount of items that will not be reclassified to profit and loss -200000
2 Income tax relating to items that will not be reclassified to profit or loss -50000
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 -150000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins & Sells LLP Yes 31-Jul-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 27-Dec-2024
Amount Raised 1750000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable ICRA Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation
Comments of the Audit Committee after review
Comments of the auditors, if any
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any


Signatory Details
Name of signatory Sudarshan Kamath
Designation of person Chief Financial Officer
Place Mumbai
Date 08-Aug-2025