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 01-04-2025
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 27-01-2026
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 09-02-2026   10:30:00
End date and time of board meeting 09-02-2026   15:45:00
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 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

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 1,32,690.00 3,55,383.00
Other income 3,837.00 14,911.00
Total income 1,36,527.00 3,70,294.00
2 Expenses
(a) Cost of materials consumed 33,548.00 81,493.00
(b) Purchases of stock-in-trade 45,671.00 1,22,892.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,812.00) (17,428.00)
(d) Employee benefit expense 13,084.00 37,142.00
(e) Finance costs 1,257.00 3,318.00
(f) Depreciation, depletion and amortisation expense 1,907.00 5,459.00
(f) Other Expenses
1 Erection & commissioning expenses 17,172.00 47,219.00
2 Other expenses 20,401.00 56,567.00
Total other expenses 37,573.00 1,03,786.00
Total expenses 1,25,228.00 3,36,662.00
3 Total profit before exceptional items and tax 11,299.00 33,632.00
4 Exceptional items (1,403.00) (1,403.00)
5 Total profit before tax 9,896.00 32,229.00
6 Tax expense
7 Current tax 2,907.00 9,006.00
8 Deferred tax (528.00) (1,390.00)
9 Total tax expenses 2,379.00 7,616.00
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 7,517.00 24,613.00
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 7,517.00 24,613.00
17 Other comprehensive income net of taxes 537.00 464.00
18 Total Comprehensive Income for the period 8,054.00 25,077.00
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 735.00 735.00
Face value of equity share capital 1 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 10.22 33.47
Diluted earnings (loss) per share from continuing operations 10.22 33.47
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 10.22 33.47
Diluted earnings (loss) per share from continuing and discontinued operations 10.22 33.47
24 Debt equity ratio 1.6100 1.6100
25 Debt service coverage ratio 0.7800 0.8200
26 Interest service coverage ratio 9.3500 11.4800
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 Exceptional item - New Labour Code resulted in one time financial impact of Rs. 1403 lakhs in the current quarter and nine months ended 31 December 2025



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 Manufacturing of Machinery & Equipment 49,082.00 1,28,776.00
2 Industrial Projects 92,372.00 2,46,775.00
3 Unallocated 0.00007 0.00015
Total Segment Revenue 1,41,461.00 3,75,566.00
Less: Inter segment revenue 8,771.00 20,183.00
Revenue from operations 1,32,690.00 3,55,383.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing of Machinery & Equipment 6,168.00 17,166.00
2 Industrial Projects 4,463.00 11,297.00
3 Unallocated 1,898.00 8,352.00
Total Profit before tax 12,529.00 36,815.00
i. Finance cost 1,230.00 3,183.00
ii. Other Unallocable Expenditure net off Unallocable income 1,403.00 1,403.00
Profit before tax 9,896.00 32,229.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing of Machinery & Equipment 1,73,184.00 1,73,184.00
2 Industrial Projects 3,62,573.00 3,62,573.00
3 Unallocated 1,53,336.00 1,53,336.00
Total Segment Asset 6,89,093.00 6,89,093.00
Un-allocable Assets (1,860.00) (1,860.00)
Net Segment Asset 6,87,233.00 6,87,233.00
4 Segment Liabilities
Segment Liabilities
1 Manufacturing of Machinery & Equipment 93,884.00 93,884.00
2 Industrial Projects 2,66,219.00 2,66,219.00
3 Unallocated 65,903.00 65,903.00
Total Segment Liabilities 4,26,006.00 4,26,006.00
Un-allocable Liabilities (1,860.00) (1,860.00)
Net Segment Liabilities 4,24,146.00 4,24,146.00
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. 2ii Other Unallocable Expenditure net off Unallocable income represents Exceptional Item (One time impact of New Labour Code).



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 Items that will not be reclassified to profit or loss 718.00 620.00
Total Amount of items that will not be reclassified to profit and loss 718.00 620.00
2 Income tax relating to items that will not be reclassified to profit or loss 181.00 156.00
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 0.00 0.00
5 Total Other comprehensive income 537.00 464.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 28-02-2027