Integrated Filing — IndAS



General information about company

Scrip Code 505700
NSE Symbol ELECON
MSEI Symbol NOTLISTED
ISIN INE205B01031
Name of company Elecon Engineering Company Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-06-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-07-2026   10:30:00
End date and time of board meeting 10-07-2026   11:25:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 52,056.00 52,056.00
Other income 2,191.00 2,191.00
Total income 54,247.00 54,247.00
2 Expenses
(a) Cost of materials consumed 27,278.00 27,278.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,187.00) (4,187.00)
(d) Employee benefit expense 6,176.00 6,176.00
(e) Finance costs 811.00 811.00
(f) Depreciation, depletion and amortisation expense 2,976.00 2,976.00
(f) Other Expenses
1 Manufacturing expenses and erection charges 5,287.00 5,287.00
2 Other expenses 6,590.00 6,590.00
Total other expenses 11,877.00 11,877.00
Total expenses 44,931.00 44,931.00
3 Total profit before exceptional items and tax 9,316.00 9,316.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,316.00 9,316.00
6 Tax expense
7 Current tax 2,301.00 2,301.00
8 Deferred tax (20.00) (20.00)
9 Total tax expenses 2,281.00 2,281.00
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 7,035.00 7,035.00
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 7,035.00 7,035.00
17 Other comprehensive income net of taxes 2,335.00 2,335.00
18 Total Comprehensive Income for the period 9,370.00 9,370.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,244.00 2,244.00
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 3.14 3.14
Diluted earnings (loss) per share from continuing operations 3.14 3.14
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 3.14 3.14
Diluted earnings (loss) per share from continuing and discontinued operations 3.14 3.14
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) Please refer financial result notes.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 Transmission Equipment 41,562.00 41,562.00
2 Material Handling Equipment 11,164.00 11,164.00
Total Segment Revenue 52,726.00 52,726.00
Less: Inter segment revenue 670.00 670.00
Revenue from operations 52,056.00 52,056.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Transmission Equipment 7,453.00 7,453.00
2 Material Handling Equipment 2,690.00 2,690.00
Total Profit before tax 10,143.00 10,143.00
i. Finance cost 811.00 811.00
ii. Other Unallocable Expenditure net off Unallocable income 16.00 16.00
Profit before tax 9,316.00 9,316.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Transmission Equipment 1,82,191.00 1,82,191.00
2 Material Handling Equipment 29,344.00 29,344.00
Total Segment Asset 2,11,535.00 2,11,535.00
Un-allocable Assets 1,19,314.00 1,19,314.00
Net Segment Asset 3,30,849.00 3,30,849.00
4 Segment Liabilities
Segment Liabilities
1 Transmission Equipment 78,333.00 78,333.00
2 Material Handling Equipment 9,993.00 9,993.00
Total Segment Liabilities 88,326.00 88,326.00
Un-allocable Liabilities 5,931.00 5,931.00
Net Segment Liabilities 94,257.00 94,257.00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 2,837.00 2,837.00
Total Amount of items that will not be reclassified to profit and loss 2,837.00
2 Income tax relating to items that will not be reclassified to profit or loss 425.00 425.00
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (77.00) (77.00)
Total Amount of items that will be reclassified to profit and loss (77.00)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 2,335.00 2,335.00