| 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 | 27-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 16-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 27-05-2026 11:30:00 |
| End date and time of board meeting | 27-05-2026 16:25:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 2,04,828.00 | 6,78,926.00 | |
| Other income | 6,270.00 | 13,302.00 | |
| Total income | 2,11,098.00 | 6,92,228.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 67,356.00 | 1,99,486.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (7,191.00) | (4,089.00) |
| (d) | Employee benefit expense | 17,519.00 | 66,642.00 |
| (e) | Finance costs | 2,011.00 | 8,510.00 |
| (f) | Depreciation, depletion and amortisation expense | 6,764.00 | 27,834.00 |
| (f) | Other Expenses | ||
| 1 | Cost of projects including buyouts | 52,170.00 | 1,77,022.00 |
| 2 | Erection & commissioning expenses | 19,075.00 | 66,546.00 |
| 3 | Other Expenses | 40,316.00 | 1,17,846.00 |
| Total other expenses | 1,11,561.00 | 3,61,414.00 | |
| Total expenses | 1,98,020.00 | 6,59,797.00 | |
| 3 | Total profit before exceptional items and tax | 13,078.00 | 32,431.00 |
| 4 | Exceptional items | 0.00 | (1,649.00) |
| 5 | Total profit before tax | 13,078.00 | 30,782.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 4,264.00 | 15,092.00 |
| 8 | Deferred tax | 316.00 | 294.00 |
| 9 | Total tax expenses | 4,580.00 | 15,386.00 |
| 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 | 8,498.00 | 15,396.00 |
| 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 | (1.00) | 8.00 |
| 16 | Total profit (loss) for period | 8,497.00 | 15,404.00 |
| 17 | Other comprehensive income net of taxes | (1,024.00) | (1,453.00) |
| 18 | Total Comprehensive Income for the period | 7,473.00 | 13,951.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 7,323.00 | 10,893.00 | |
| Total profit or loss, attributable to non-controlling interests | 1,174.00 | 4,511.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 6,267.00 | 9,411.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1,206.00 | 4,540.00 | |
| 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 | 2,72,923.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 9.96 | 14.81 | |
| Diluted earnings (loss) per share from continuing operations | 9.96 | 14.81 | |
| 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 | 9.96 | 14.81 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 9.96 | 14.81 | |
| 24 | Debt equity ratio | 1.800 | 1.800 |
| 25 | Debt service coverage ratio | 0.9500 | 0.7300 |
| 26 | Interest service coverage ratio | 5.9800 | 4.9700 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Current Tax includes Earlier year taxes also. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 31-03-2026 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 1,73,718.00 | ||
| Capital work-in-progress | 13,727.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 1,230.00 | ||
| Other intangible assets | 4,073.00 | ||
| Intangible assets under development | 66.00 | ||
| Biological assets other than bearer plants | 3.00 | ||
| Investments accounted for using equity method | 2,145.00 | ||
| Non-current financial assets | |||
| Non-current investments | 0.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 649.00 | ||
| Other non-current financial assets | |||
| 1 | Other non- current Financial asset | 1,995.00 | |
| Total of other non-current financial assets | 1,995.00 | ||
| Total non-current financial assets | 2,644.00 | ||
| Deferred tax assets (net) | 4,404.00 | ||
| Other non-current assets | |||
| 1 | Other non-current assets | 2,270.00 | |
| Total of other non-current assets | 2,270.00 | ||
| Total non-current assets | 2,04,280.00 | ||
| 2 | Current assets | ||
| Inventories | 1,65,265.00 | ||
| Current financial asset | |||
| Current investments | 4,470.00 | ||
| Trade receivables, current | 2,75,130.00 | ||
| Cash and cash equivalents | 32,422.00 | ||
| Bank balance other than cash and cash equivalents | 7,294.00 | ||
| Loans, current | 510.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 4,998.00 | ||
| Total current financial assets | 3,24,824.00 | ||
| Current tax assets (net) | 18.00 | ||
| Other current assets | |||
| 1 | Other current assets | 1,13,327.00 | |
| Total of other current assets | 1,13,327.00 | ||
| Total current assets | 6,03,434.00 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 8,07,714.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 735.00 | ||
| Other equity | 2,72,923.00 | ||
| Total equity attributable to owners of parent | 2,73,658.00 | ||
| Non controlling interest | 15,109.00 | ||
| Total equity | 2,88,767.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 51,742.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | |||
| 1 | Lease Liabilities | 1,769.00 | |
| 2 | Other non-current financial liabilities | 180.00 | |
| Total of other non-current financial liabilities | 1,949.00 | ||
| Total non-current financial liabilities | 53,691.00 | ||
| Provisions, non-current | 8,665.00 | ||
| Deferred tax liabilities (net) | 3,729.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| 1 | Other non-current liabilities | 18,117.00 | |
| Total of other non-current liabilities | 18,117.00 | ||
| Total non-current liabilities | 84,202.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 40,065.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 16,808.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,03,184.00 | ||
| Total Trade payable | 1,19,992.00 | ||
| Other current financial liabilities | |||
| 1 | Lease Liabilities | 1,515.00 | |
| 2 | Other current financial liabilities | 19,584.00 | |
| Total of other current financial liabilities | 21,099.00 | ||
| Total current financial liabilities | 1,81,156.00 | ||
| Other current liabilities | 2,40,483.00 | ||
| 1 | Other current liabilities | 2,40,483.00 | |
| Total of other current liabilities | 2,40,483.00 | ||
| Provisions, current | 13,029.00 | ||
| Current tax liabilities (Net) | 77.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 4,34,745.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 5,18,947.00 | ||
| Total equity and liabilites | 8,07,714.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | 1 Right of use ROU assets value is included with Property, plant and equipment PPE value |
|---|
| 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 | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| 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 | 90,104.00 | 2,76,461.00 | ||||
| 2 | Industrial Projects | 1,20,791.00 | 3,70,207.00 | ||||
| 3 | Sugar | 15,725.00 | 68,779.00 | ||||
| 4 | Ethanol | 4,450.00 | 19,576.00 | ||||
| 5 | Ethanol Plant at Philippines | 3,165.00 | 0.00199 | ||||
| 6 | Unallocated | 0.00025 | 0.0004 | ||||
| Total Segment Revenue | 2,34,260.00 | 7,35,262.00 | |||||
| Less: Inter segment revenue | 29,432.00 | 56,336.00 | |||||
| Revenue from operations | 2,04,828.00 | 6,78,926.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Manufacturing of Machinery & Equipment | 10,746.00 | 38,238.00 | ||||
| 2 | Industrial Projects | 5,760.00 | 17,506.00 | ||||
| 3 | Sugar | 1,285.00 | 4,203.00 | ||||
| 4 | Ethanol | (171.00) | (193.00) | ||||
| 5 | Ethanol Plant at Philippines | (7,682.00) | (29,489.00) | ||||
| 6 | Unallocated | 7,216.00 | 17,360.00 | ||||
| Total Profit before tax | 17,154.00 | 47,625.00 | |||||
| i. Finance cost | 1,760.00 | 7,984.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 2,317.00 | 8,851.00 | |||||
| Profit before tax | 13,077.00 | 30,790.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Manufacturing of Machinery & Equipment | 2,80,991.00 | 2,80,991.00 | ||||
| 2 | Industrial Projects | 3,32,383.00 | 3,32,383.00 | ||||
| 3 | Sugar | 44,110.00 | 44,110.00 | ||||
| 4 | Ethanol | 20,068.00 | 20,068.00 | ||||
| 5 | Ethanol Plant at Philippines | 91,688.00 | 91,688.00 | ||||
| 6 | Unallocated | 61,107.00 | 61,107.00 | ||||
| Total Segment Asset | 8,30,347.00 | 8,30,347.00 | |||||
| Un-allocable Assets | (22,633.00) | (22,633.00) | |||||
| Net Segment Asset | 8,07,714.00 | 8,07,714.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Manufacturing of Machinery & Equipment | 1,63,014.00 | 1,63,014.00 | ||||
| 2 | Industrial Projects | 2,84,393.00 | 2,84,393.00 | ||||
| 3 | Sugar | 14,901.00 | 14,901.00 | ||||
| 4 | Ethanol | 3,748.00 | 3,748.00 | ||||
| 5 | Ethanol Plant at Philippines | 10,792.00 | 10,792.00 | ||||
| 6 | Unallocated | 64,732.00 | 64,732.00 | ||||
| Total Segment Liabilities | 5,41,580.00 | 5,41,580.00 | |||||
| Un-allocable Liabilities | (22,633.00) | (22,633.00) | |||||
| Net Segment Liabilities | 5,18,947.00 | 5,18,947.00 | |||||
| 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 |
|---|
| 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 | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| 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 | 302.00 | 959.00 |
| Total Amount of items that will not be reclassified to profit and loss | 302.00 | 959.00 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 76.00 | 241.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | (1,250.00) | (2,171.00) |
| Total Amount of items that will be reclassified to profit and loss | (1,250.00) | (2,171.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (1,024.00) | (1,453.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 30,782.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 8,510.00 | |||||
| Adjustments for decrease (increase) in inventories | (16,440.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 8,302.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 16,259.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | (416.00) | |||||
| Adjustments for other financial assets, non-current | (89.00) | |||||
| Adjustments for other financial assets, current | (1,875.00) | |||||
| Adjustments for other bank balances | (1,498.00) | |||||
| Adjustments for increase (decrease) in trade payables, current | (5,433.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 26,884.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (1,948.00) | |||||
| Adjustments for depreciation and amortisation expense | 27,834.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 344.00 | |||||
| Adjustments for provisions, current | (4,698.00) | |||||
| Adjustments for provisions, non-current | 3,169.00 | |||||
| Adjustments for other financial liabilities, current | 4,230.00 | |||||
| Adjustments for other financial liabilities, non-current | (26.00) | |||||
| Adjustments for unrealised foreign exchange losses gains | (205.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 788.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (626.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 61,490.00 | |||||
| Net cash flows from (used in) operations | 92,272.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 17,273.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 74,999.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 2,14,922.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 2,10,833.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 376.00 | |||||
| Purchase of property, plant and equipment | 16,510.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 319.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 795.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 7.00 | |||||
| Net cash flows from (used in) investing activities | (11,562.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 49,443.00 | |||||
| Repayments of borrowings | 65,690.00 | |||||
| Payments of lease liabilities | 845.00 | |||||
| Dividends paid | 4,110.00 | |||||
| Interest paid | 12,923.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (34,125.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 29,312.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (6,202.00) | |||||
| Net increase (decrease) in cash and cash equivalents | 23,110.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 9,312.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 32,422.00 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| 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 | ||
|---|---|---|---|---|---|