Integrated Filing — IndAS



General information about company

Scrip Code 544290
NSE Symbol EIEL
MSEI Symbol NOTLISTED
ISIN INE0LLY01014
Name of company ENVIRO INFRA ENGINEERS 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 05-08-2026
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 Standalone
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 Designing, construction, operation and maintenance of Water, Wastewater and Sewage Treatment Plants
Start date and time of board meeting 11-08-2026   16:45:00
End date and time of board meeting 11-08-2026   17:15:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not defaulted on any Loan and any Debt Security.



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 Standalone Standalone
1 Income
Revenue from operations 24,583.13 24,583.13
Other income 929.02 929.02
Total income 25,512.15 25,512.15
2 Expenses
(a) Cost of materials consumed 8,710.47 8,710.47
(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 2,195.66 2,195.66
(e) Finance costs 782.11 782.11
(f) Depreciation, depletion and amortisation expense 545.50 545.50
(f) Other Expenses
1 Stores, Spares and Tools Consumed and Hiring of Equipment & Machinery 595.11 595.11
2 Other Construction and Operating Expenses 7,273.39 7,273.39
3 Other Expenses 738.68 738.68
Total other expenses 8,607.18 8,607.18
Total expenses 20,840.92 20,840.92
3 Total profit before exceptional items and tax 4,671.23 4,671.23
4 Exceptional items 0.99 0.99
5 Total profit before tax 4,672.22 4,672.22
6 Tax expense
7 Current tax 1,267.59 1,267.59
8 Deferred tax (170.37) (170.37)
9 Total tax expenses 1,097.22 1,097.22
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 3,575.00 3,575.00
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 3,575.00 3,575.00
17 Other comprehensive income net of taxes (16.60) (16.60)
18 Total Comprehensive Income for the period 3,558.40 3,558.40
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 17,553.00 17,553.00
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 2.04 2.04
Diluted earnings (loss) per share from continuing operations 2.04 2.04
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 2.04 2.04
Diluted earnings (loss) per share from continuing and discontinued operations 2.04 2.04
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 standalone & consolidated financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on August 11, 2026. A limited review of these results for the quarter ended June 30, 2026 has been carried out by the Statutory Auditors pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation,2015 as amended, who have issued unmodified opinion on the above results. 2 These unaudited standalone & consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards-34 (Ind AS-34) notified under Section -133 of the Companies Act, 2013, as amended, read with the relevant Rules thereunder. 3 Pursuant to initial public offering (IPO) of 4,39,48,000 equity share, fresh issue of 3,85,80,000 equity share and offer for sale of 52,68,000 equity share of Rs 10 each were allotted at the price Rs 148/- per equity share and 1,00,000 equity share of Rs 10 each, which was under Employee Reservation Portion were allotted at the price of Rs 135/- per equity Share. The company's equity share were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on November 29, 2024. The said proceeds aggregating to Rs.57,233.40 Lakhs from IPO have been partially utilised as per the objects of the issue and the balance unutilised amount have been lying in fixed deposits with banks amounting to Rs 5,701.00/- lakhs (excluding accrued interest). 4 The Group is primarily engaged in the infrastructure development in water treatment plant and renewable energy sector. The Group's operations comprise execution of Turnkey and Engineering, Procurement and Construction (“EPC”) projects, including Water Treatment Plants (“WTPs”), Sewage Treatment Plants (“STPs”), Common Effluent Treatment Plants (“CETPs”), Water Supply Schemes and renewable energy projects. The Group is also engaged in the development, ownership and operation of renewable energy plants under the Build, Own and Operate (“BOO”) model, from which revenue is generated through the sale of renewable energy. 5 Based on the nature of products and services, the associated risks and returns and the manner in which the operating results are regularly reviewed by the Chief Operating Decision Maker (“CODM”) for the purposes of resource allocation and performance assessment, the Group has identified the following reportable segments in accordance with Ind AS 108, Operating Segments: i) EPC Construction Segment Comprises execution of turnkey infrastructure and EPC projects including Water Treatment Plants (WTPs), Sewage Treatment Plants (STPs), Common Effluent Treatment Plants (CETPs), Water Supply Schemes and construction/execution of Renewable Energy Projects. ii) Sale of Renewable Energy Segment Comprises generation and sale of renewable energy from renewable power projects owned and operated by the Group under the BOO model. The accounting policies followed for segment reporting are consistent with those used in the preparation of the consolidated financial results. Segment performance is evaluated based on results, assets and liabilities attributable to the respective operating segments. Note: During the corresponding quarter ended 30 June 2025, the Group had only one reportable segment in accordance with Ind AS 108 – Operating Segments. Accordingly, the comparative information for the Sale of Renewable Energy Segment for the quarter ended June 30, 2025 is Nil. 6 During the quarter ended June 30, 2026, Rs 0.99 lakh has been recovered in respect of a cyber fraud that occurred in previous financial years. The amount has been presented as an Exceptional Item in the Statement of Profit and Loss for the quarter ended June 30, 2026. As of June 30, 2026, the cumulative recovery against the said cyber fraud aggregates to Rs 241.19 lakhs. 7 Acquisition of Subsidiaries during the reporting period: During the quarter ended 30 June 2026, EIE Renewables Private Limited (ERPL), a wholly owned subsidiary of Enviro Infra Engineers Limited entered into a Share Purchase and Options Agreement (SPOA) date 21 April, 2026 with the existing shareholders of the M/s PRA Bihar BESS Private Limited. Pursuant to the SPOA, ERPL shall acquire 49% of the equity shares of the Company in the first phase and the remaining 51% equity shares shall be acquired within 60 days from the Commercial Operation Date (COD) of the Battery Energy Storage System (BESS) project awarded to the Company. Pursuant to the SPOA, control and substantive voting rights over the Company were transferred to ERPL from the effective date of the agreement. Accordingly, with effect from 21 April 2026, the Company has been treated as a wholly owned subsidiary of ERPL for the purpose of preparation of these financial statements, notwithstanding that the legal transfer of the remaining equity shares is pending completion in accordance with the terms of the SPOA. The Parent company has conducted the final determination of fair values of the identified assets and liabilities of this entity as per IND AS 103 during the quarter. During the quarter ended 30 June 2026, EIE Renewables Private Limited, a subsidiary of Enviro Infra Engineers Limited, entered into a Share Purchase Agreement (SPA) dated 28 April 2026 with Suyog Urja Limited for the acquisition 51% of the equity shares of Suyog Urja Limited immediately, and remaining 49% of the equity shares of Suyog Urja Limited at a future date, in accordance with the terms and conditions of the SPA. Based on the contractual rights and obligations under the SPA, the arrangement effectively transferred control of Suyog Urja Limited to EIE Renewables Private Limited with effect from 28 April 2026. The Parent company has conducted the final determination of fair values of the identified assets and liabilities of this entity as per IND AS 103 during the quarter. Formation of new subsidiaries during the reporting period: During the quarter ended 30 June 2026, the Company incorporated the following wholly owned subsidiaries: Name of Entity Relationship Date of Incorporation I Varanasi DDU Nagar STP Private Limited Wholly Owned Subidiary 16th June, 2026 II Varanasi Lohta DDU Nagar STP Private Limited Wholly Owned Subidiary 16th June, 2026 8 In the matter relating to Suyog Urja Limited, the Company has received an advance of Rs.1,861 lakhs from a customer, which remained outstanding as at June 30, 2026. Against this advance, the Company has recognised Work-in-Progress (WIP) / Current Assets amounting to Rs.923.14 lakhs. Subsequent to June 30, 2026, the Company and the customer have approved the Minutes of Meeting (MoM) setting out the terms for settlement and adjustment of the outstanding advance. Accordingly, management expects that the advance to be adjusted in accordance with the agreed terms and there is no material uncertainty exists in respect of the recoverability of WIP as on 30th June 2026. 9 The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of full financial year upto March 31, 2026 and the unaudited published year to date figures upto the nine-months period ended December 31, 2025 which were subject to limited review. 10 The aforesaid standalone & consolidated financial results will be uploaded on the Company's website, www.eiel.in & will be available on the website of BSE Limited, www.bseindia.com & National Stock Exchange of India Limited, www.nseindia.com for the benefit of Shareholders & Investors.



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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Income/(Loss) on defined benefit plans (22.18) (22.18)
Total Amount of items that will not be reclassified to profit and loss (22.18)
2 Income tax relating to items that will not be reclassified to profit or loss (5.58) (5.58)
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 (16.60) (16.60)





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 29-11-2024
Amount Raised 57,234.96
Report filed for Quarter ended 30-06-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CRISIL RATINGS LIMITED
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Not Applicable
Comments of the Audit Committee after review No Comments
Comments of the auditors, if any No Comments
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To meet the Working Capital Requirements NA 18,100.00 0.00 18,099.07 0.00
2 Infusion of funds in the Subsidiary, EIEL Mathura Infra Engineers Private Limited (“EIEL Mathura”) to build 60 MLD STP under project titled ‘Mathura Sewerage Scheme” at Mathura in Uttar Pradesh through Hybrid Annuity Based PPP Mode NA 3,000.00 0.00 3,000.00 0.00
3 Repayment/prepayment in full or in part, of certain of the outstanding borrowings NA 12,000.00 0.00 12,000.00 0.00
4 Funding inorganic growth through unidentified acquisitions and general corporate purposes NA 18,627.25 0.00 13,053.49 0.00


Signatory Details

Name of signatory Piyush Jain
Designation of person Company Secretary and Compliance Officer
Place New Delhi
Date 11-08-2026