Integrated Filing — IndAS



General information about company

Scrip Code 532887
NSE Symbol NEUEON
MSEI Symbol NOTLISTED
ISIN INE333I01044
Name of company NEUEON CORPORATION 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 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
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 Single segment
Description of single segment Manufacturing
Start date and time of board meeting 31-07-2026   12:00:00
End date and time of board meeting 31-07-2026   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 01-04-2026 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 6.09 6.09
Other income 16.56 16.56
Total income 22.65 22.65
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 8.33 8.33
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 20.16 20.16
(e) Finance costs 0.68 0.68
(f) Depreciation, depletion and amortisation expense 44.18 44.18
(f) Other Expenses
1 Other Expenses 40.33 40.33
Total other expenses 40.33 40.33
Total expenses 113.68 113.68
3 Total profit before exceptional items and tax (91.03) (91.03)
4 Exceptional items 0.00 0.00
5 Total profit before tax (91.03) (91.03)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 0.00 0.00
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 (91.03) (91.03)
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 (91.03) (91.03)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (91.03) (91.03)
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 0.00 0.00
Face value of equity share capital 0 0
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 -0.02 -0.02
Diluted earnings (loss) per share from continuing operations -0.02 -0.02
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 -0.02 -0.02
Diluted earnings (loss) per share from continuing and discontinued operations -0.02 -0.02
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 Company adopted Indian Accounting Standards (Ind AS) from April 1, 2015, and accordingly the above financial results have been prepared in accordance with the recognition and measurement principles laid down in the Ind AS 34 Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued there under and other accounting principles generally accepted in India. This has not resulted in any differences in Statement of Profit & Loss as per previous GAAP for the Period ended 30th June, 2026. 2 The Company is principally engaged in single business segment and operates in one geographical segment as per onSegment Reporting'. Accordingle,the company has made no segment reporting 3 The company underwent resolution process till 23rd Oct 2024 and financials were prepared on going concern basis. The Hon’ble NCLT has approved the Resolution Plan of Neueon Consol private limited (Formerly Preca Structures Private Limited) vide its Order vide IA (IBC) (Plan) 17/2024 in CP(IB) No.679/7/HDB/2018 dated 23rd Oct, 2024 (“Approval Order”). The resolution plan is thus binding on all stakeholders. The new Board of Directors has been reconstituted to manage affairs of the company 06th Nov 2024. 4 The Company has three Indian wholly owned Subsidairies i.e Neueon Enterprises Limited, Neueon Power Limited and Neueon Global Limited , one Foreign subsidiary of Digitech Business Systems Limited. 5 The above results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 31st July,2026. The statutory auditors have carried out a limited review of these financial results. 6 The Statement includes results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the previous financial year and the published figures upto 3rd quarter of the Previous financial year respectively. 7 Figures of the previous quarters/period have been regrouped and reclassified wherever necessary. 8 The above results will be placed on Website www.neueon.in



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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
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
5 Total Other comprehensive income