Integrated Filing — IndAS



General information about company
Scrip Code 533033
NSE Symbol ISGEC
MSEI Symbol NOTLISTED
ISIN INE858B01029
Name of company Isgec Heavy Engineering 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 13-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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   11:00:00
End date and time of board meeting 13-Aug-2025   15:40:00
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? 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
No default during the quarter. Hence disclosure for the Default on Loans and Debt Securities is not applicable to the Company.



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 9838000000
Other income 611100000
Total income 10449100000
2 Expenses
(a) Cost of materials consumed 2107700000
(b) Purchases of stock-in-trade 3469700000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -602000000
(d) Employee benefit expense 1112300000
(e) Finance costs 75100000
(f) Depreciation, depletion and amortisation expense 174100000
(f) Other Expenses
1 Erection & commissioning expenses 1365500000 1365500000
2 Other expenses 1627600000 1627600000
Total other expenses 2993100000
Total expenses 9330000000
3 Total profit before exceptional items and tax 1119100000
4 Exceptional items 0
5 Total profit before tax 1119100000
6 Tax expense
7 Current tax 282400000
8 Deferred tax -29200000
9 Total tax expenses 253200000
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 865900000
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 865900000
17 Other comprehensive income net of taxes 300000
18 Total Comprehensive Income for the period 866200000
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 73500000
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 11.78
Diluted earnings (loss) per share from continuing operations 11.78
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 11.78
Diluted earnings (loss) per share from continuing and discontinued operations 11.78
24 Debt equity ratio 0.0148
25 Debt service coverage ratio 0.0101
26 Interest service coverage ratio 0.1749
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 2b Purchases of stock in trade represents Cost of projects including boughtouts



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 Manufacturing of Machinery & Equipment 3359800000 3359800000
2 Industrial Projects 7097700000 7097700000
3 Unallocated 800000 800000
Total Segment Revenue 10458300000
Less: Inter segment revenue 620300000 620300000
Revenue from operations 9838000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing of Machinery & Equipment 494200000 494200000
2 Industrial Projects 331300000 331300000
3 Unallocated 364800000 364800000
Total Profit before tax 1190300000
i. Finance cost 71200000 71200000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 1119100000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing of Machinery & Equipment 14932400000 14932400000
2 Industrial Projects 33943200000 33943200000
3 Unallocated 13214900000 13214900000
Total Segment Asset 62090500000 62090500000
Un-allocable Assets -47300000 -47300000
Net Segment Asset 62043200000 62043200000
4 Segment Liabilities
Segment Liabilities
1 Manufacturing of Machinery & Equipment 8332300000 8332300000
2 Industrial Projects 23383300000 23383300000
3 Unallocated 5340000000 5340000000
Total Segment Liabilities 37055600000 37055600000
Un-allocable Liabilities -47300000 -47300000
Net Segment Liabilities 37008300000 37008300000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1 Unallocable assets and liabilities represents Inter Segment Assets and Liabilities respectively 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 or loss 400000 400000
Total Amount of items that will not be reclassified to profit and loss 400000
2 Income tax relating to items that will not be reclassified to profit or loss 100000
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 300000





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 S C V & Co. LLP Yes 28-Feb-2027