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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
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 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 09-02-2026   13:30:00
End date and time of board meeting 09-02-2026   14:25:00
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



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 Consolidated Consolidated
1 Income
Revenue from operations 25,001.78 71,828.59
Other income 845.94 3,077.74
Total income 25,847.72 74,906.33
2 Expenses
(a) Cost of materials consumed 9,696.43 28,250.41
(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 1,685.59 4,670.25
(e) Finance costs 999.66 2,441.64
(f) Depreciation, depletion and amortisation expense 798.44 1,620.64
(f) Other Expenses
1 Stores, Spares and Tools Consumed and Hiring of Equipment & Machinery 384.40 1,103.91
2 Other Construction and Operating Expenses 5,470.59 15,487.28
3 Other Expenses 989.99 2,626.73
Total other expenses 6,844.98 19,217.92
Total expenses 20,025.10 56,200.86
3 Total profit before exceptional items and tax 5,822.62 18,705.47
4 Exceptional items 2.55 (848.40)
5 Total profit before tax 5,825.17 17,857.07
6 Tax expense
7 Current tax 1,629.28 4,497.49
8 Deferred tax (16.20) (50.11)
9 Total tax expenses 1,613.08 4,447.38
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 4,212.09 13,409.69
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 4,212.09 13,409.69
17 Other comprehensive income net of taxes (50.04) (54.97)
18 Total Comprehensive Income for the period 4,162.05 13,354.72
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,040.95 13,102.24
Total profit or loss, attributable to non-controlling interests 171.14 307.45
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,990.92 13,047.27
Total comprehensive income for the period attributable to owners of parent non-controlling interests 171.14 307.45
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 2.3 7.46
Diluted earnings (loss) per share from continuing operations 2.3 7.46
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 2.3 7.46
Diluted earnings (loss) per share from continuing and discontinued operations 2.3 7.46
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 February 09, 2026. 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 & 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 nine-month period ended 31 December 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 & 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. Prsuant 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. 848.40 lakhs has been charged to standalone financial result for the nine months period ended December 31, 2025 under Exceptional Items. 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 nine-month period ended December 31, 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.1,168.60 lakhs has been recognized. This gain has been considered and disclosed under “Other Equity” in the consolidated financial results of the Group. 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 nine-month period ended December 31, 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


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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 EPC & O&M (water and waste water treatment) 24,018.52 70,676.40
2 Renewable Energy 0.0098325 1,152.19
Total Segment Revenue 25,001.77 71,828.59
Less: Inter segment revenue
Revenue from operations 25,001.77 71,828.59
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 EPC & O&M (water and waste water treatment) 6,180.68 18,455.72
2 Renewable Energy (204.35) (386.35)
Total Profit before tax 5,976.33 18,069.37
i. Finance cost 999.67 2,441.64
ii. Other Unallocable Expenditure net off Unallocable income (845.94) (3,077.74)
Profit before tax 5,822.60 18,705.47
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 EPC & O&M (water and waste water treatment) 1,63,574.26 1,63,574.26
2 Renewable Energy 22,911.47 22,911.47
Total Segment Asset 1,86,485.73 1,86,485.73
Un-allocable Assets 0.00 0.00
Net Segment Asset 1,86,485.73 1,86,485.73
4 Segment Liabilities
Segment Liabilities
1 EPC & O&M (water and waste water treatment) 51,247.68 51,247.68
2 Renewable Energy 9,820.07 9,820.07
Total Segment Liabilities 61,067.75 61,067.75
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 61,067.75 61,067.75
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 01-10-2025 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 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 (66.87) (73.46)
Total Amount of items that will not be reclassified to profit and loss (66.87) (73.46)
2 Income tax relating to items that will not be reclassified to profit or loss (16.83) (18.49)
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 (50.04) (54.97)