Integrated Filing — IndAS



General information about company

Scrip Code 541956
NSE Symbol IRCON
MSEI Symbol NOTLISTED
ISIN INE962Y01021
Name of company IRCON 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-02-2026
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 Geographical
Description of single segment
Start date and time of board meeting 11-02-2026   14:30:00
End date and time of board meeting 11-02-2026   16:30:00
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



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 2,11,904.00 5,88,207.00
Other income 8,718.00 32,871.00
Total income 2,20,622.00 6,21,078.00
2 Expenses
(a) Cost of materials consumed 21,649.00 60,205.00
(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 6,510.00 19,426.00
(e) Finance costs 9,302.00 25,277.00
(f) Depreciation, depletion and amortisation expense 4,158.00 11,874.00
(f) Other Expenses
1 Project Expenses 1,65,997.00 4,53,278.00
2 Other Expenses 1,969.00 5,412.00
Total other expenses 1,67,966.00 4,58,690.00
Total expenses 2,09,585.00 5,75,472.00
3 Total profit before exceptional items and tax 11,037.00 45,606.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,037.00 45,606.00
6 Tax expense
7 Current tax 3,727.00 12,957.00
8 Deferred tax (243.00) (1,136.00)
9 Total tax expenses 3,484.00 11,821.00
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 7,553.00 33,785.00
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 2,432.00 6,261.00
16 Total profit (loss) for period 9,985.00 40,046.00
17 Other comprehensive income net of taxes 217.00 493.00
18 Total Comprehensive Income for the period 10,202.00 40,539.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,066.00 40,387.00
Total profit or loss, attributable to non-controlling interests (81.00) (341.00)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10,283.00 40,880.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (81.00) (341.00)
21 Details of equity share capital
Paid-up equity share capital 18,810.00 18,810.00
Face value of equity share capital 2 2
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 1.07 4.29
Diluted earnings (loss) per share from continuing operations 1.07 4.29
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 1.07 4.29
Diluted earnings (loss) per share from continuing and discontinued operations 1.07 4.29
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 standalone and consolidated financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 11th February 2026. The Statutory Auditors of the company have conducted limited review of the financial results for the Quarter and Nine Months ended 31st Dec. 2025. 2. The Standalone and consolidated financial results have been prepared in accordance with the Indian Accounting Standards Ind AS as notified under Section 133 of the Companies Act 2013 read with relevant rules thereunder and in terms of Regulation 33 of the SEBI Listing obligations and Disclosure Requirements Regulations 2015 as Amended and other recognised accounting practices and policies to the extent applicable. 3. In line with provisions of Ind AS 108 Operating Segments the operations of the Company Group fall primarily under geographical information about group of countries which is considered to be the only reportable segment by management. 4. Interim Dividend of INR 1.20 per equity share on face value of INR 2 per share for the year 2025-26 was approved in BoD held on 11th February 2026. 5. Figures for the previous periods year have been regrouped reclassified recasted to conform to the classification of the current period year. 6.The full format of the aforesaid financial results are available on the Stock Exchanges website of BSE www.bseindia.com NSE www.nseindia.com and Company website at www.ircon.org.



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 International 6,774.00 21,393.00
2 Domestic 2,13,848.00 5,99,685.00
Total Segment Revenue 2,20,622.00 6,21,078.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 2,20,622.00 6,21,078.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 International 2,335.00 11,081.00
2 Domestic 20,411.00 66,024.00
Total Profit before tax 22,746.00 77,105.00
i. Finance cost 9,277.00 25,238.00
ii. Other Unallocable Expenditure net off Unallocable income 0.00 0.00
Profit before tax 13,469.00 51,867.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 International 1,06,934.00 1,06,934.00
2 Domestic 19,86,760.00 19,86,760.00
Total Segment Asset 20,93,694.00 20,93,694.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 20,93,694.00 20,93,694.00
4 Segment Liabilities
Segment Liabilities
1 International 97,080.00 97,080.00
2 Domestic 13,37,330.00 13,37,330.00
Total Segment Liabilities 14,34,410.00 14,34,410.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 14,34,410.00 14,34,410.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. The company Group has reported segment information as per Ind AS 108 Operating Segments. The operations of the Company Group fall primarily under geographical information about group of countries which is considered to be the only reportable segment by management. 2. Figures for the previous periods year have been regrouped reclassified recasted to conform to the classification of the current period 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 01-10-2025 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 and Loss 53.00 355.00
Total Amount of items that will not be reclassified to profit and loss 53.00 355.00
2 Income tax relating to items that will not be reclassified to profit or loss 13.00 89.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit and Loss 236.00 303.00
Total Amount of items that will be reclassified to profit and loss 236.00 303.00
4 Income tax relating to items that will be reclassified to profit or loss 59.00 76.00
5 Total Other comprehensive income 217.00 493.00