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 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 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 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 1023920000
Other income 150560000
Total income 1174480000
2 Expenses
(a) Cost of materials consumed 426510000
(b) Purchases of stock-in-trade 102950000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -3890000
(d) Employee benefit expense 240560000
(e) Finance costs 45120000
(f) Depreciation, depletion and amortisation expense 35460000
(f) Other Expenses
1 Service Charges 74260000 74260000
2 Other Expenses 192410000 192410000
Total other expenses 266670000
Total expenses 1113380000
3 Total profit before exceptional items and tax 61100000
4 Exceptional items 0
5 Total profit before tax 61100000
6 Tax expense
7 Current tax 0
8 Deferred tax 6710000
9 Total tax expenses 6710000
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 54390000
12 Profit (loss) from discontinued operations before tax -10190000
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax -10190000
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -3010000
16 Total profit (loss) for period 41190000
17 Other comprehensive income net of taxes 7650000
18 Total Comprehensive Income for the period 48840000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 41190000
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 7650000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 48840000
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 2.48
Diluted earnings (loss) per share from continuing operations 2.48
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.49
Diluted earnings (loss) per share from discontinued operations -0.49
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 1.99
Diluted earnings (loss) per share from continuing and discontinued operations 1.99
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 Consolidated financial results THE RESULTS of Concord Enviro Systems Ltd THE COMPANY and its subsidiaries together referred to as the Group and its joint ventures for the qtr ended Jun30 2025 is reviewed by Audit Committee and approved by BOD at their respective meetings held on Aug08 2025 The Statutory Auditors of the Company have carried out Limited Review of results n2 The Consolidated 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 n3 During the current qtr a reimbursement of Rs 45 million from AF Holdings representing their proportionate share of expenses incurred for 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 qtr ended Dec 2024 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 Dec 27 2024 nThe Company share of total offer expenses are Rs129.24 million The details of IPO proceeds of Rs1750 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 n5 Management made a resolution on Feb13 2025 to discontinue the operations of Blue water Trading Treatment FZE and to initiate the liquidation process voluntarily BWTT FZE is a step down subsidiary of the Holding Company As a result the going concern assumption is no longer valid for the said entity as at Mar31 2025 the entity was classified as a disposal entity and as a discontinued operation The results of the entity for the year are presented below nParticularst Quarter Endedt Year Ended n June 30t March 31t June 30 t t March 31 ntt2025tt 2025 2024 2025tt n Loss for the 10.19t 13.57 17.93t 67.00 nperiod year from ndiscontinued operations n6 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 Consolidated
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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans -840000 -840000
Total Amount of items that will not be reclassified to profit and loss -840000
2 Income tax relating to items that will not be reclassified to profit or loss -220000
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange differences on translation of foreign operations 8370000 8370000
Total Amount of items that will be reclassified to profit and loss 8370000
4 Income tax relating to items that will be reclassified to profit or loss 100000
5 Total Other comprehensive income 7650000