| 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 | 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 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 |
| 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 | 1,73,856.00 | 4,77,064.00 | |
| Other income | 1,779.00 | 6,997.00 | |
| Total income | 1,75,635.00 | 4,84,061.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 61,174.00 | 1,31,651.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (15,340.00) | 3,647.00 |
| (d) | Employee benefit expense | 16,938.00 | 48,056.00 |
| (e) | Finance costs | 1,672.00 | 5,228.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,785.00 | 8,040.00 |
| (f) | Other Expenses | ||
| 1 | Cost of projects including boughtouts | 47,197.00 | 1,24,852.00 |
| 2 | Erection & commissioning expenses | 17,276.00 | 47,471.00 |
| 3 | Other Expenses | 27,243.00 | 75,259.00 |
| Total other expenses | 91,716.00 | 2,47,582.00 | |
| Total expenses | 1,58,945.00 | 4,44,204.00 | |
| 3 | Total profit before exceptional items and tax | 16,690.00 | 39,857.00 |
| 4 | Exceptional items | (1,649.00) | (1,649.00) |
| 5 | Total profit before tax | 15,041.00 | 38,208.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 3,967.00 | 10,828.00 |
| 8 | Deferred tax | (143.00) | (31.00) |
| 9 | Total tax expenses | 3,824.00 | 10,797.00 |
| 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 | 11,217.00 | 27,411.00 |
| 12 | Profit (loss) from discontinued operations before tax | (2,770.00) | (7,467.00) |
| 13 | Tax expense of discontinued operations | 3.00 | 9.00 |
| 14 | Net profit (loss) from discontinued operation after tax | (2,773.00) | (7,476.00) |
| 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 | 8,444.00 | 19,935.00 |
| 17 | Other comprehensive income net of taxes | 580.00 | (429.00) |
| 18 | Total Comprehensive Income for the period | 9,024.00 | 19,506.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 6,978.00 | 16,598.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,466.00 | 3,337.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 7,565.00 | 16,172.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,459.00 | 3,334.00 | |
| 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 | 13.26 | 32.74 | |
| Diluted earnings (loss) per share from continuing operations | 13.26 | 32.74 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | -3.77 | -10.17 | |
| Diluted earnings (loss) per share from discontinued operations | -3.77 | -10.17 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 9.49 | 22.57 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 9.49 | 22.57 | |
| 24 | Debt equity ratio | 1.700 | 1.700 |
| 25 | Debt service coverage ratio | 1.1100 | 0.7800 |
| 26 | Interest service coverage ratio | 10.1700 | 8.7600 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Exceptional item include one time impact of new labour codes |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Manufacturing of Machinery & Equipment | 72,049.00 | 1,86,357.00 | ||||
| 2 | Industrial Projects | 93,279.00 | 2,49,416.00 | ||||
| 3 | Sugar | 17,758.00 | 53,054.00 | ||||
| 4 | Ethanol | 3,374.00 | 15,126.00 | ||||
| 5 | Unallocated | 0.00007 | 0.00015 | ||||
| 6 | Profit before tax from discontinued operations | 0.00 | 0.00 | ||||
| 7 | Classified as Held for sale | 0.00 | 0.00 | ||||
| Total Segment Revenue | 1,86,467.00 | 5,03,968.00 | |||||
| Less: Inter segment revenue | 12,611.00 | 26,904.00 | |||||
| Revenue from operations | 1,73,856.00 | 4,77,064.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Manufacturing of Machinery & Equipment | 11,101.00 | 27,492.00 | ||||
| 2 | Industrial Projects | 4,542.00 | 11,745.00 | ||||
| 3 | Sugar | 1,960.00 | 2,918.00 | ||||
| 4 | Ethanol | (241.00) | (22.00) | ||||
| 5 | Unallocated | 2,833.00 | 7,562.00 | ||||
| 6 | Profit before tax from discontinued operations | 0.00 | 0.00 | ||||
| 7 | Classified as Held for sale | 0.00 | 0.00 | ||||
| Total Profit before tax | 20,195.00 | 49,695.00 | |||||
| i. Finance cost | 1,598.00 | 4,953.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 3,556.00 | 6,534.00 | |||||
| Profit before tax | 15,041.00 | 38,208.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Manufacturing of Machinery & Equipment | 2,71,878.00 | 2,71,878.00 | ||||
| 2 | Industrial Projects | 3,34,139.00 | 3,34,139.00 | ||||
| 3 | Sugar | 36,150.00 | 36,150.00 | ||||
| 4 | Ethanol | 20,519.00 | 20,519.00 | ||||
| 5 | Unallocated | 53,234.00 | 53,234.00 | ||||
| 6 | Profit before tax from discontinued operations | 0.00 | 0.00 | ||||
| 7 | Classified as Held for sale | 1,09,763.00 | 1,09,763.00 | ||||
| Total Segment Asset | 8,25,683.00 | 8,25,683.00 | |||||
| Un-allocable Assets | (14,486.00) | (14,486.00) | |||||
| Net Segment Asset | 8,11,197.00 | 8,11,197.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Manufacturing of Machinery & Equipment | 1,67,969.00 | 1,67,969.00 | ||||
| 2 | Industrial Projects | 2,71,193.00 | 2,71,193.00 | ||||
| 3 | Sugar | 10,607.00 | 10,607.00 | ||||
| 4 | Ethanol | 2,634.00 | 2,634.00 | ||||
| 5 | Unallocated | 70,347.00 | 70,347.00 | ||||
| 6 | Profit before tax from discontinued operations | 0.00 | 0.00 | ||||
| 7 | Classified as Held for sale | 2,657.00 | 2,657.00 | ||||
| Total Segment Liabilities | 5,25,407.00 | 5,25,407.00 | |||||
| Un-allocable Liabilities | (14,486.00) | (14,486.00) | |||||
| Net Segment Liabilities | 5,10,921.00 | 5,10,921.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1 Other unallocable expenditure net of unallocable income represents Inter Segment Interest and also include exceptional item of one time impact of new labourcodes 2 Unallocable assets and liabilities represents Inter Segment Assets and Liabilities respectively 3 The Ethanol Plant at Philippines which was under construction has been classified as held for sale |
|---|
| 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 | Items that will not be reclassified to profit or loss | 744.00 | 657.00 |
| Total Amount of items that will not be reclassified to profit and loss | 744.00 | 657.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 187.00 | 165.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | (96.00) | (445.00) |
| 2 | Other comprehensive income from discontinued operations | 119.00 | (476.00) |
| Total Amount of items that will be reclassified to profit and loss | 23.00 | (921.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 580.00 | (429.00) |
| 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 | SCV & Co. LLP | Yes | 28-02-2027 | ||
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