Integrated Filing — IndAS



General information about company

Scrip Code 543600
NSE Symbol HARSHA
MSEI Symbol NOTLISTED
ISIN INE0JUS01029
Name of company Harsha Engineers International 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 05-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 05-02-2026   10:30:00
End date and time of board meeting 05-02-2026   12:30:00
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 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 such events happend during the quarter



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 32,231.00 87,235.00
Other income 600.00 2,826.00
Total income 32,831.00 90,061.00
2 Expenses
(a) Cost of materials consumed 15,706.00 44,070.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 946.00 (346.00)
(d) Employee benefit expense 3,978.00 10,781.00
(e) Finance costs 85.00 204.00
(f) Depreciation, depletion and amortisation expense 754.00 2,248.00
(f) Other Expenses
1 Other Expenses 5,768.00 16,514.00
2 Bad Debts Write Off / Net Sundry Balances write off (Refer Note 3) 1.00 3.00
Total other expenses 5,769.00 16,517.00
Total expenses 27,238.00 73,474.00
3 Total profit before exceptional items and tax 5,593.00 16,587.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,593.00 16,587.00
6 Tax expense
7 Current tax 1,909.00 4,421.00
8 Deferred tax (485.00) (197.00)
9 Total tax expenses 1,424.00 4,224.00
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 4,169.00 12,363.00
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 4,169.00 12,363.00
17 Other comprehensive income net of taxes 226.00 (519.00)
18 Total Comprehensive Income for the period 4,395.00 11,844.00
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 9,104.00 9,104.00
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 4.58 13.58
Diluted earnings (loss) per share from continuing operations 4.58 13.58
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 4.58 13.58
Diluted earnings (loss) per share from continuing and discontinued operations 4.58 13.58
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 financial results for the quarter and nine months ended 31 December 2025 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 05 February 2026. The statutory auditors have expressed an unmodified opinion. (2)The unaudited standalone financial results are prepared in accordance with the Indian Accounting Standards 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and Companies (Indian Accounting Standards) (Amendment Rules), 2016. (3)In the previous year, Rs. 1,999 lakhs of Bad Debts Write Off / Net Sundry Balances write off are mainly pertains to Solar-EPC and OandM Segment. (4)Figures for the previous periods have been regrouped, reclassified and restated whereever necessary to make them comparable with the current period's figures. (5)The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four new labour codes viz the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Codes). The Codes have been made effective from November 21, 2025. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations.The incremental impact of these changes, assessed by the Company, on the basis of the information available, consistent with the guidance provided by the Institute of Chartered Accountants of India, in total liability is of Rs.579 lakhs for gratuity and leave encashment and has been recognised in the standalone financial results of the Company for the quarter and nine months ended December 31, 2025. Upon the notification of Central / State Rules by the Government on other aspects of the Codes, the Company will evaluate impact, if any, on the measurement of employee benefits and would provide appropriate accounting impacts in subsequent periods.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Engineering & Others 26,260.00 78,096.00
2 Solar-EPC and O&M 5,971.00 9,139.00
Total Segment Revenue 32,231.00 87,235.00
Less: Inter segment revenue
Revenue from operations 32,231.00 87,235.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering & Others 5,045.00 15,863.00
2 Solar-EPC and O&M 548.00 724.00
Total Profit before tax 5,593.00 16,587.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 5,593.00 16,587.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering & Others 1,50,938.00 1,50,938.00
2 Solar-EPC and O&M 10,680.00 10,680.00
Total Segment Asset 1,61,618.00 1,61,618.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,61,618.00 1,61,618.00
4 Segment Liabilities
Segment Liabilities
1 Engineering & Others 12,315.00 12,315.00
2 Solar-EPC and O&M 11,427.00 11,427.00
Total Segment Liabilities 23,742.00 23,742.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 23,742.00 23,742.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Segment Operating Results EBITDA Quarter Nine Month Ended 31 12 2025 31 12 2025 a Engineering & others 5878 18295 b Solar EPC & O&M 554 744 Total Operating Results EBITDA 6432 19039 EBITDA Total Profit Before Finance Cost Tax Depreciation & Amortisartion We have mentioned Profit before tax PBT under Point no 2 Segment Result Profit Loss before tax and interest from each segment of this section to make it aligned with our disclosure in the Signed Unaudited Financial Statements for the Quarter Ended December 31 2025



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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of post-employment benefit obligations 29.00 (29.00)
Total Amount of items that will not be reclassified to profit and loss 29.00 (29.00)
2 Income tax relating to items that will not be reclassified to profit or loss 8.00 (7.00)
3 Amount of items that will be reclassified to profit and loss
1 Gains / (Loss) of Cashflow Hedge 274.00 (664.00)
Total Amount of items that will be reclassified to profit and loss 274.00 (664.00)
4 Income tax relating to items that will be reclassified to profit or loss 69.00 (167.00)
5 Total Other comprehensive income 226.00 (519.00)