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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 04-11-2025   17:30:00
End date and time of board meeting 04-11-2025   17:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 22,734.79 46,826.82
Other income 1,404.55 2,231.80
Total income 24,139.34 49,058.62
2 Expenses
(a) Cost of materials consumed 8,904.10 18,553.98
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,469.35 2,984.66
(e) Finance costs 737.12 1,441.97
(f) Depreciation, depletion and amortisation expense 497.55 822.20
(f) Other Expenses
1 Stores, Spares and Tools Consumed and Hiring of Equipment & Machinery 280.06 719.51
2 Other Construction and Operating Expenses 4,615.53 10,016.69
3 Other Expenses 971.69 1,636.74
Total other expenses 5,867.28 12,372.94
Total expenses 17,475.40 36,175.75
3 Total profit before exceptional items and tax 6,663.94 12,882.87
4 Exceptional items (355.95) (850.95)
5 Total profit before tax 6,307.99 12,031.92
6 Tax expense
7 Current tax 1,430.21 2,868.21
8 Deferred tax (71.78) (33.90)
9 Total tax expenses 1,358.43 2,834.31
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 4,949.56 9,197.61
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 4,949.56 9,197.61
17 Other comprehensive income net of taxes (2.54) (4.93)
18 Total Comprehensive Income for the period 4,947.02 9,192.68
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,871.67 9,061.29
Total profit or loss, attributable to non-controlling interests 77.89 136.32
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,869.13 9,056.36
Total comprehensive income for the period attributable to owners of parent non-controlling interests 77.89 136.32
21 Details of equity share capital
Paid-up equity share capital 17,553.00 17,553.00
Face value of equity share capital 10 10
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 2.78 5.16
Diluted earnings (loss) per share from continuing operations 2.78 5.16
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.78 5.16
Diluted earnings (loss) per share from continuing and discontinued operations 2.78 5.16
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 and approved by the Board of Directors of the Company at their respective meetings held on November 04, 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. 2 These unaudited standalone and 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. 3 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. 4 The Group’s business activities primarily fall within the infrastructure development sector, focusing on turnkey projects related to Water Treatment Plants (WTPs), Sewage Treatment Plants (STPs), Common Effluent Treatment Plants (CETPs), and Water Supply Schemes, encompassing project construction and execution activities. During the half year ended 30 September 2025, the Group has diversified into the renewable energy sector. In view of this development, the management undertook a detailed assessment of the nature of internal reviews performed by the Chief Operating Decision Maker (CODM) comprising the Board of Directors for evaluating the financial and operational performance and for the allocation of resources across various business activities. Based on this assessment and considering the growing scale and distinct nature of the renewable operations, the Group has identified two reportable segments in accordance with the requirements of Ind AS 108 “Operating Segments”: 1.EPC and O&M Business – comprising engineering, procurement, construction, and operation and maintenance activities related to Water Treatment Plants, Sewage Treatment Plants, Common Effluent Treatment Plants, and Water Supply Schemes; and 2.Renewable Business – comprising generation and sale of electricity from renewable energy sources. 5 During the quarter ended June 2025, 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 ongoing proceedings to trace and recover the misappropriated funds, the Hon’ble Judicial Magistrate Court, Delhi has directed across various banks to impose lien and release of funds as identified through the National Cyber Crime Reporting Portal. In view of this action an amount of Rs. 264.05 lakhs were credited to the company bank account out of total lien of Rs. 302.00 lakhs as of the reporting date. An amount of Rs. 495.00 lakhs was charged to standalone financial result for the quarter ended June 30, 2025 under Exceptional Items and a further Rs. 355.95 lakhs has been charged under exceptional items during the quarter ended September 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/adjusted. 6 (A) EIE Renewables Private Limited (Subsidiary of parent company) acquired the M/s Soltrix Energy Solution Private Limited pursuant to a Share Purchase and Option Agreement dated June 25, 2025, entered into with Prama Instrument Private Limited. Under this agreement, EIE Renewables acquired 49% of Prama’s equity shares, with a call option over the remaining 51%, exercisable at a future date. As the arrangement effectively transfers control of the Entity to EIE Renewables Private Limited, the investment under the call option has been recognized and accounted for as an equity investment in the consolidated financial statement of the Group. (B) During the quarter ended September 30, 2025, EIE Renewables Private Limited, a subsidiary of the Company, acquired 100% equity interest in Vento Power Infra Private Limited. Pursuant to the acquisition, a gain on bargain purchase amounting to Rs. 917.42 lakhs has been recognized. This gain has been considered and disclosed under “Other Equity” in the consolidated financial results of the Group Power Infra Private Limited. Pursuant to this acquisition, EIE Renewables Private Limited has taken over the project finance term loan outstanding in the books of Vento Power Infra Private Limited, amounting to Rs. 12,135.47 lakhs, at an assigned value of Rs. 11,360.61 lakhs. The differential amount of Rs. 774.86 lakhs has been recognized as a gain under “Other Income” in the Consolidated Statement of Profit and Loss for the quarter ended September 30, 2025. 7 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.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 21,069.62
Capital work-in-progress 231.95
Investment property 0.00
Goodwill 269.00
Other intangible assets 0.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 16.40
Other non-current financial assets 23,457.70
Total non-current financial assets 23,474.10
Deferred tax assets (net) 217.07
Other non-current assets 141.14
Total non-current assets 45,402.88
2 Current assets
Inventories 1,686.17
Current financial asset
Current investments 5,247.87
Trade receivables, current 12,650.76
Cash and cash equivalents 7,624.39
Bank balance other than cash and cash equivalents 29,635.64
Loans, current 20.23
Other current financial assets 50,141.83
Total current financial assets 1,05,320.72
Current tax assets (net) 195.95
Other current assets 4,877.74
Total current assets 1,12,080.58
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,57,483.46
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 17,553.00
Other equity 96,288.62
Total equity attributable to owners of parent 1,13,841.62
Non controlling interest 64.49
Total equity 1,13,906.11
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13,195.43
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 253.54
Total non-current financial liabilities 13,448.97
Provisions, non-current 159.49
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 821.29
Total non-current liabilities 14,429.75
Current liabilities
Current financial liabilities
Borrowings, current 16,260.71
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,580.29
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,428.59
Total Trade payable 4,008.88
Other current financial liabilities 7,454.65
Total current financial liabilities 27,724.24
Other current liabilities 1,031.59
Provisions, current 31.42
Current tax liabilities (Net) 360.35
Deferred government grants, Current 0.00
Total current liabilities 29,147.60
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 43,577.35
Total equity and liabilites 1,57,483.46
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 EPC & O&M (water and waste water treatment) 22,565.86 46,657.88
2 Renewable Energy 0.0016893 0.0016893
Total Segment Revenue 22,734.79 46,826.81
Less: Inter segment revenue 0.00 0.00
Revenue from operations 22,734.79 46,826.81
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC & O&M (water and waste water treatment) 6,059.69 12,275.04
2 Renewable Energy (63.18) (182.00)
Total Profit before tax 5,996.51 12,093.04
i. Finance cost 737.12 1,441.97
ii. Other Unallocable Expenditure net off Unallocable income (1,404.55) (2,231.80)
Profit before tax 6,663.94 12,882.87
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC & O&M (water and waste water treatment) 1,51,504.09 1,51,504.09
2 Renewable Energy 13,479.37 13,479.37
Total Segment Asset 1,64,983.46 1,64,983.46
Un-allocable Assets (7,500.00) (7,500.00)
Net Segment Asset 1,57,483.46 1,57,483.46
4 Segment Liabilities
Segment Liabilities
1 EPC & O&M (water and waste water treatment) 43,272.69 43,272.69
2 Renewable Energy 304.66 304.66
Total Segment Liabilities 43,577.35 43,577.35
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 43,577.35 43,577.35
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
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 (3.39) (6.59)
Total Amount of items that will not be reclassified to profit and loss (3.39) (6.59)
2 Income tax relating to items that will not be reclassified to profit or loss (0.85) (1.66)
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 (2.54) (4.93)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 12,031.92
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,441.97
Adjustments for decrease (increase) in inventories 2,527.12
Adjustments for decrease (increase) in trade receivables, current 8,321.47
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,777.77)
Adjustments for decrease (increase) in other non-current assets (3,754.43)
Adjustments for other financial assets, non-current (12,105.87)
Adjustments for other financial assets, current (4.52)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (12,702.77)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (2,172.46)
Adjustments for increase (decrease) in other non-current liabilities 435.30
Adjustments for depreciation and amortisation expense 822.20
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 275.50
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,994.64
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 1.50
Adjustments for dividend income 0.00
Adjustments for interest income 1,425.28
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (796.53)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 17.11
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (18,902.82)
Net cash flows from (used in) operations (6,870.90)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,657.94
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (10,528.84)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses (14.21)
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 6,682.92
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 966.37
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 1,425.27
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 10,528.72
Net cash flows from (used in) investing activities 4,318.91
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 4,416.80
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (4,849.83)
Repayments of borrowings 526.15
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 1,441.97
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1.64)
Net cash flows from (used in) financing activities (2,402.79)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (8,612.72)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (8,612.72)
Cash and cash equivalents cash flow statement at beginning of period 16,237.11
Cash and cash equivalents cash flow statement at end of period 7,624.39