Integrated Filing — IndAS



General information about company

Scrip Code 532178
NSE Symbol ENGINERSIN
MSEI Symbol NOTLISTED
ISIN INE510A01028
Name of company Engineers India 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 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2025
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 14-11-2025   12:00:00
End date and time of board meeting 14-11-2025   14:25:00
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 92,128.91 1,79,164.84
Other income 3,686.78 7,323.21
Total income 95,815.69 1,86,488.05
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(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 26,651.87 51,709.71
(e) Finance costs 54.61 116.51
(f) Depreciation, depletion and amortisation expense 1,013.29 2,068.32
(f) Other Expenses
1 Technical assistance / sub-contracts 33,302.82 70,038.64
2 Construction materials and equipments 14,756.07 22,571.28
3 Other expenses 5,444.03 15,662.18
Total other expenses 53,502.92 1,08,272.10
Total expenses 81,222.69 1,62,166.64
3 Total profit before exceptional items and tax 14,593.00 24,321.41
4 Exceptional items 0.00 0.00
5 Total profit before tax 14,593.00 24,321.41
6 Tax expense
7 Current tax 3,893.47 7,680.94
8 Deferred tax (206.62) (1,542.68)
9 Total tax expenses 3,686.85 6,138.26
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 10,906.15 18,183.15
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 (2,557.49) (3,294.40)
16 Total profit (loss) for period 8,348.66 14,888.75
17 Other comprehensive income net of taxes 151.52 (48.63)
18 Total Comprehensive Income for the period 8,500.18 14,840.12
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,348.66 14,888.75
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 151.52 (48.63)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 8,500.18 14,840.12
21 Details of equity share capital
Paid-up equity share capital 28,102.13 28,102.13
Face value of equity share capital 5 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 1.49 2.65
Diluted earnings (loss) per share from continuing operations 1.49 2.65
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 1.49 2.65
Diluted earnings (loss) per share from continuing and discontinued operations 1.49 2.65
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 results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 14th Nov 2025. 2. These financial results have been prepared in accordance with Indian Accounting Standards Ind AS as prescribed under section 133 of the Companies Act 2013 read with Rule 3 of the Companies Indian Accounting Standards Rules 2015 and relevant amendment rules thereafter. 3. During the quarter and half year ended 30th September 2025 pursuant to settlement of performance obligation with Client in Consultancy and Engineering Projects segment the contractual obligation in respect thereof amounting of Rs 3516.70 lakhs has been written back. 4. In one of the commercial case the Honble High Court has upheld the arbitral award partially. Based on the legal opinion and merits of the case it is believed that there is a good arguable case to challenge the matter before the divisional bench of the Honable High Court. As such the award value has been considered as the contingent liability. The estimated value of the award works out to Rs 25 crore as on 30.09.2025. 5. The turnover and profit from operations for the year ended 31 March 2025 includes Rs 12891.14 Lakhs and Rs 11226.95 Lakhs respectively on account of impact of variable consideration accounted for in Consultancy and Engineering Projects segment. 6. During the year ended 31st March 2025 pursuant to settlement of performance obligation with Client in Consultancy and Engineering Projects segment the contractual obligation in respect thereof amounting of Rs 8253.93 lakhs has been written back. 7. The Auditors of the Company have carried out Limited Review of the above financial results for the quarter and half year ended 30th September 2025. 8. The company has paid final dividend of Rs 2 per share face value of Rs 5 each for the financial year 2024 25 on 8th Oct 2025 pursuant to approval of shareholders in Annual General Meeting held on 24th Sept 2025.



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 24,863.15
Capital work-in-progress 6,693.26
Investment property 3,139.77
Goodwill 0.00
Other intangible assets 528.82
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 41,784.71
Non-current financial assets
Non-current investments 97,287.75
Trade receivables, non-current 0.00
Loans, non-current 12,256.85
Other non-current financial assets 199.13
Total non-current financial assets 1,09,743.73
Deferred tax assets (net) 34,268.32
Other non-current assets 6,339.76
Total non-current assets 2,27,361.52
2 Current assets
Inventories 63.87
Current financial asset
Current investments 11,572.64
Trade receivables, current 49,998.67
Cash and cash equivalents 7,423.22
Bank balance other than cash and cash equivalents 1,17,563.54
Loans, current 2,671.38
Other current financial assets 90,613.02
Total current financial assets 2,79,842.47
Current tax assets (net) 0.00
Other current assets 38,246.30
Total current assets 3,18,152.64
3 Non-current assets classified as held for sale 159.72
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 5,45,673.88
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 28,102.13
Other equity 2,42,425.23
Total equity attributable to owners of parent 2,70,527.36
Non controlling interest 0.00
Total equity 2,70,527.36
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 1,143.58
Total non-current financial liabilities 1,143.58
Provisions, non-current 1,716.28
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 50.35
Total non-current liabilities 2,910.21
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 11,167.85
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 47,450.72
Total Trade payable 58,618.57
Other current financial liabilities 54,796.96
Total current financial liabilities 1,13,415.53
Other current liabilities 97,666.76
Provisions, current 60,492.11
Current tax liabilities (Net) 661.91
Deferred government grants, Current 0.00
Total current liabilities 2,72,236.31
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 2,75,146.52
Total equity and liabilites 5,45,673.88
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 Consultancy & Engineering Projects 43,218.29 85,352.24
2 Turnkey Projects 48,910.62 93,812.60
Total Segment Revenue 92,128.91 1,79,164.84
Less: Inter segment revenue 0.00 0.00
Revenue from operations 92,128.91 1,79,164.84
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Consultancy & Engineering Projects 12,478.42 19,613.12
2 Turnkey Projects 2,434.45 4,931.54
Total Profit before tax 14,912.87 24,544.66
i. Finance cost 54.61 116.51
ii. Other Unallocable Expenditure net off Unallocable income 265.26 106.74
Profit before tax 14,593.00 24,321.41
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Consultancy & Engineering Projects 0.00 0.00
2 Turnkey Projects 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Consultancy & Engineering Projects 0.00 0.00
2 Turnkey Projects 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Property Plant and Equipment and other assets used in the Company business or segment liabilities contracted have not been identified to any of the reportable segments as these assets and support services are used interchangeably between segments. Accordingly no disclosure relating to total segment assets and liabilities has been made and capital employed has been presented. In Turnkey Projects of the Company margins do not accure uniformly during the year. Hence the financial performance of the segements can be discerned only on the basis of the figures for the full year.



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 Re-measurement gains (losses) on defined benefit plans -3323000 -23098000
2 Net gain / (loss) on Equity Shares carried at fair value through OCI 0 0
Total Amount of items that will not be reclassified to profit and loss (33.23) (230.98)
2 Income tax relating to items that will not be reclassified to profit or loss (8.37) (58.14)
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations 23570000 16599000
Total Amount of items that will be reclassified to profit and loss 235.70 165.99
4 Income tax relating to items that will be reclassified to profit or loss 59.32 41.78
5 Total Other comprehensive income 151.52 (48.63)



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 24,321.41
Adjustments for reconcile profit (loss)
Adjustments for finance costs 116.51
Adjustments for decrease (increase) in inventories 5.74
Adjustments for decrease (increase) in trade receivables, current (13,097.26)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 9,297.40
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,068.32
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (16.54)
Adjustments for provisions, current (2,871.56)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 5,151.86
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (493.53)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 83.26
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (10,059.52)
Net cash flows from (used in) operations 14,261.89
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,495.52
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 5,766.37
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 0.00
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 3,457.75
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 79.08
Purchase of property, plant and equipment 3,349.68
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 3,954.01
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 2,391.93
Net cash flows from (used in) investing activities (382.41)
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 0.00
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 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 882.60
Dividends paid 10,942.26
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (11,824.86)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (6,440.90)
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 (6,440.90)
Cash and cash equivalents cash flow statement at beginning of period 13,864.12
Cash and cash equivalents cash flow statement at end of period 7,423.22