Integrated Filing — IndAS



General information about company

Scrip Code 543600
NSE Symbol HARSHA
MSEI Symbol NOTLISTED
ISIN INE0JUS01029
Name of company Harsha Engineers International 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 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
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 11-08-2026   11:30:00
End date and time of board meeting 11-08-2026   13:00:00
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 45,743.00 45,743.00
Other income 513.00 513.00
Total income 46,256.00 46,256.00
2 Expenses
(a) Cost of materials consumed 24,238.00 24,238.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (232.00) (232.00)
(d) Employee benefit expense 5,915.00 5,915.00
(e) Finance costs 583.00 583.00
(f) Depreciation, depletion and amortisation expense 1,378.00 1,378.00
(f) Other Expenses
1 Other Expenses 9,077.00 9,077.00
Total other expenses 9,077.00 9,077.00
Total expenses 40,959.00 40,959.00
3 Total profit before exceptional items and tax 5,297.00 5,297.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,297.00 5,297.00
6 Tax expense
7 Current tax 1,427.00 1,427.00
8 Deferred tax 135.00 135.00
9 Total tax expenses 1,562.00 1,562.00
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 3,735.00 3,735.00
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 3.00 3.00
16 Total profit (loss) for period 3,738.00 3,738.00
17 Other comprehensive income net of taxes 648.00 648.00
18 Total Comprehensive Income for the period 4,386.00 4,386.00
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 9,104.00 9,104.00
Face value of equity share capital 10 10
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 4.11 4.11
Diluted earnings (loss) per share from continuing operations 4.11 4.11
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 4.11 4.11
Diluted earnings (loss) per share from continuing and discontinued operations 4.11 4.11
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 unaudited consolidated financial results for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and subsequently approved by the Board of Directors in their respective meetings held on 11 August 2026. The statutory auditors have expressed an unmodified opinion. 2. The unaudited consolidated financial results are prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards 34 Interim Financial Reporting as prescribed under Section 133 of the Companies Act, 2013, read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended. 3.Figures of the quarter ended 31 March 2026 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial year. Also the figures up to the end of third quarter had only been reviewed and not subject to audit. 4. The unaudited consolidated financial results comprise of the results / financial information of the Holding Company, i.e., Harsha Engineers International Limited, its subsidiaries namely - Harsha Precision Bearing Components (China) Co. Ltd. -China, Harsha Engineers Europe SRL-Romania, Harsha Engineers Advantek Limited and its Joint Venture namely - Cleanmax Harsha Solar LLP. 5.Figures for the previous periods have been regrouped, reclassified and restated whereever necessary to make them comparable with the current period's figures.



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 Engineering & Others 42,108.00 42,108.00
2 Solar-EPC and O&M 3,635.00 3,635.00
Total Segment Revenue 45,743.00 45,743.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 45,743.00 45,743.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering & Others 5,020.00 5,020.00
2 Solar-EPC and O&M 280.00 280.00
Total Profit before tax 5,300.00 5,300.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 5,300.00 5,300.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering & Others 2,02,069.00 2,02,069.00
2 Solar-EPC and O&M 9,690.00 9,690.00
Total Segment Asset 2,11,759.00 2,11,759.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,11,759.00 2,11,759.00
4 Segment Liabilities
Segment Liabilities
1 Engineering & Others 57,100.00 57,100.00
2 Solar-EPC and O&M 9,769.00 9,769.00
Total Segment Liabilities 66,869.00 66,869.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 66,869.00 66,869.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Segment Operating Results ( EBITDA) Quarter 30-06-2026 a. Engineering & others 6979 b. Solar EPC & O&M 282 Total Operating Results ( EBITDA) 7261 EBITDA = Total Profit Before Finance Cost, Tax Depreciation & Amortisartion. 2. We have mentioned Profit before tax (PBT) under Point no. 2 (Segment Result Profit (+)/Loss (-) before tax and interest from each segment) of this section to make it aligned with our disclosure in the Signed Unaudited Financial Statements for the Quarterended June 30, 2026



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 Remeasurement of post-employment benefit obligations (12.00) (12.00)
Total Amount of items that will not be reclassified to profit and loss (12.00)
2 Income tax relating to items that will not be reclassified to profit or loss (3.00) (3.00)
3 Amount of items that will be reclassified to profit and loss
1 Gains / (Loss) of Cashflow Hedge 878.00 878.00
Total Amount of items that will be reclassified to profit and loss 878.00
4 Income tax relating to items that will be reclassified to profit or loss 221.00 221.00
5 Total Other comprehensive income 648.00 648.00