Integrated Filing — IndAS



General information about company

Scrip Code 544290
NSE Symbol EIEL
MSEI Symbol NOTLISTED
ISIN INE0LLY01014
Name of company Enviro Infra Engineers 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-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-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 Designing, construction, operation and maintenance of Water, Wastewater and Sewage Treatment Plants
Start date and time of board meeting 11-Aug-2025   14:30:00
End date and time of board meeting 11-Aug-2025   15:00:00
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? 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
The Company has not defaulted on any loan and any debt security.



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 2324106000
Other income 101162000
Total income 2425268000
2 Expenses
(a) Cost of materials consumed 964988000
(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 149847000
(e) Finance costs 45751000
(f) Depreciation, depletion and amortisation expense 32465000
(f) Other Expenses
1 Stores, Spares and Tools Consumed and Hiring of Equipment & Machinery 43945000 43945000
2 Other Construction and Operating Expenses 539296000 539296000
3 Other Expenses 52327000 52327000
Total other expenses 635568000
Total expenses 1828619000
3 Total profit before exceptional items and tax 596649000
4 Exceptional items -49500000
5 Total profit before tax 547149000
6 Tax expense
7 Current tax 143000000
8 Deferred tax -3620000
9 Total tax expenses 139380000
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 407769000
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 407769000
17 Other comprehensive income net of taxes -239000
18 Total Comprehensive Income for the period 407530000
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 1755300000
Face value of equity share capital 17553
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 2.32
Diluted earnings (loss) per share from continuing operations 2.32
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 2.32
Diluted earnings (loss) per share from continuing and discontinued operations 2.32
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 unaudited standalone & consolidated financial results have been reviewed by the Audit Committee & approved by the Board of Directors of the Company at their respective meetings held on August 11, 2025. A review, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, has been completed by the Statutory Auditors and they have issued a limited review report on the aforesaid results. n2.The Financial Results for the corresponding quarter ended June 30, 2024 as reported in the standalone & consolidated financial results were approved by the board of directors, but have not been subject to review because the requirement to submit quarterly financial results became applicable with the listing of the Company's equity shares starting from the quarter ended September 30,2024. However, the management has exercised necessary due diligence to ensure that the financial results for these periods provide a true & fair view of the Company's affairs. n3.These unaudited standalone & consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards-34 (Ind AS-34) notified under Section -133 of the Companies Act, 2013, as amended, read with the relevant Rules thereunder. n4. Pursuant to initial public offering (IPO) of 4,39,48,000 equity share, fresh issue of 3,85,80,000 equity share and offer for sale of 52,68,000 equity share of Rs 10 each were allotted at the price Rs 148/- per equity share and 1,00,000 equity share of Rs 10 each, which was under Employee Reservation Portion were allotted at the price of Rs 135/- per equity Share. The company's equity share were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on November 29, 2024. The said proceeds aggregating to Rs.57,233.40 Lakhs from IPO have been partially utilised as per the objects of the issue and the balance unutilised amount have been lying in fixed deposits with banks. n5. The Company’s business activity primarily falls within a single operating segment — infrastructure development of turnkey projects related to Water Treatment Plants (WTP), Sewage Treatment Plants (STP), Common Effluent Treatment Plants (CETP), and water supply schemes, including project construction and execution activities. This classification is in accordance with Indian Accounting Standard (Ind AS) 108 – Segment Reporting. Group has recently ventured into the renewable energy sector, during the period the company has invested and there is no reportable operations in these entities. Therefore, it has not been identified as a separate reportable operating segment for the period. In the view of the management, and as per the requirements of Ind AS 108 prescribed under Section 133 of the Companies Act, 2013 (read with relevant rules), the Company has only one reportable segment. Accordingly, no separate segment disclosures have been presented in the standalone and consolidated financial results. n6. During the period, the Company’s management has identified a cyber fraud incident involving fraudulent transfer of funds out of the company amounting to Rs.1,115.00 lakhs (Rs 495 lakhs upto 30 June 2025 & Rs. 620 Lakhs subsequently). Upon identification of these fraudulent transactions, complaint was promptly lodged on the National Cyber Crime Reporting Portal, and an FIR was registered with the IFSO Wing, Special Cell, Outer North District, Dwarka, Delhi. Pursuant to FIR and proceedings to trace and recover the misappropriated funds, the Hon’ble Judicial Magistrate Court, Delhi has directed across various banks for lien and release of funds as identified through the National Cyber Crime Reporting Portal. In view of this action an amount of Rs. 250.23 lakhs were credited to the company bank account out of total lien of Rs. 302.00 lakhs as of the reporting date. Since the identification of amount recovered is not known till the reporting date therefore Considering that an amount of Rs. 495.00 lakhs have been charged to Statement of Profit and loss up to June 30, 2025 under Exceptional Items in the Statement of Profit and Loss for the quarter ended June 30, 2025. In the interest of good governance and to uphold accountability, the Chairman & Whole-time Director and the Managing Director have voluntarily relinquished their remuneration until the financial losses arising from the fraud are fully recovered. n7. During the quarter, 01 subsidiaries and 02 step down subsidiaries shares acquired/incorporated by the Holding Company, the detail is given below: na. EIE Renewables Private Limited - Subsidiary nb.. Sunaxis Renewables Private Limited - Step down Subsidiary nc. Soltrix Energy Solution Private Limited - Step down Subsidiary n8. The figures for the quarter ended March 31, 2025 have been derived by deducting the audited figures in respect of full financial year up to March 31, 2025 and unaudited year-to-date figures upto December 31, 2024 (duly reviewed). n9. The aforesaid standalone & consolidated financial results will be uploaded on the Company's website, www.eiel.in & will be available on the website of BSE Limited , www.bseindia.com & National Stock Exchange of India Limited, www.nseindia.com for the benefit of Shareholders & Investors. 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 Income/(Loss) on defined benefit plans -320000 -320000
Total Amount of items that will not be reclassified to profit and loss -320000
2 Income tax relating to items that will not be reclassified to profit or loss -81000
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
5 Total Other comprehensive income -239000





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 29-Nov-2024
Amount Raised 5723496000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL RATINGS 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 Not Applicable
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
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
1 To meet the Working Capital Requirements NA 1810000000 0 1567446000 0
2 Infusion of funds in the Subsidiary, EIEL Mathura Infra Engineers Private Limited (“EIEL Mathura”) to build 60 MLD STP under project titled ‘Mathura Sewerage Scheme” at Mathura in Uttar Pradesh through Hybrid Annuity Based PPP Mode NA 300000000 0 297262000 0
3 Repayment/prepayment in full or in part, of certain of the outstanding borrowings NA 1200000000 0 1200000000 0
4 Funding inorganic growth through unidentified acquisitions and general corporate purposes NA 1862725000 0 735349000 0


Signatory Details

Name of signatory Piyush Jain
Designation of person Company Secretary and Compliance Officer
Place New Delhi
Date 11-Aug-2025