Integrated Filing — IndAS



General information about company

Scrip Code 544315
NSE Symbol CEWATER
MSEI Symbol NOTLISTED
ISIN INE037Z01029
Name of company CONCORD ENVIRO SYSTEMS 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 04-08-2026
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 Single segment
Description of single segment Water Treatment Products and Technologies
Start date and time of board meeting 11-08-2026   17:45:00
End date and time of board meeting 11-08-2026   18:12:00
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 8,534.70 8,534.70
Other income 642.30 642.30
Total income 9,177.00 9,177.00
2 Expenses
(a) Cost of materials consumed 3,819.80 3,819.80
(b) Purchases of stock-in-trade 287.50 287.50
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (135.70) (135.70)
(d) Employee benefit expense 3,022.30 3,022.30
(e) Finance costs 501.30 501.30
(f) Depreciation, depletion and amortisation expense 514.30 514.30
(f) Other Expenses
1 Cost of services 1,625.70 1,625.70
2 Other expenses 1,409.20 1,409.20
Total other expenses 3,034.90 3,034.90
Total expenses 11,044.40 11,044.40
3 Total profit before exceptional items and tax (1,867.40) (1,867.40)
4 Exceptional items 0.00 0.00
5 Total profit before tax (1,867.40) (1,867.40)
6 Tax expense
7 Current tax 19.50 19.50
8 Deferred tax (276.90) (276.90)
9 Total tax expenses (257.40) (257.40)
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 (1,610.00) (1,610.00)
12 Profit (loss) from discontinued operations before tax (43.30) (43.30)
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax (43.30) (43.30)
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (103.60) (103.60)
16 Total profit (loss) for period (1,756.90) (1,756.90)
17 Other comprehensive income net of taxes 11.40 11.40
18 Total Comprehensive Income for the period (1,745.50) (1,745.50)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (1,756.90) (1,756.90)
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 11.40 11.40
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 1,034.80 1,034.80
Face value of equity share capital 5 5
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 -8.28 -8.28
Diluted earnings (loss) per share from continuing operations -8.28 -8.28
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations -0.21 -0.21
Diluted earnings (loss) per share from discontinued operations -0.21 -0.21
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -8.49 -8.49
Diluted earnings (loss) per share from continuing and discontinued operations -8.49 -8.49
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 Consolidated Unaudited financial results THE RESULTS of Concord Enviro Systems Ltd THE COMPANY and its subsidiaries together referred to as the Group and its JVs for the qtr ended Jun30 2026 is reviewed by Audit Committee and approved by BOD at their respective meetings held on Aug11 2026 The Statutory Auditors of Co have carried out Limited Review of aforesaid results 2 The Consolidated Unaudited financial results of Group and its JVs have been prepared in accordance with the recognition and measurement principles laid down in the IndAS as prescribed under sec 133 of the Co Act 2013 as amended read with relevant rules thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI LODR Regulations 2015 as amended 3 The Govt of India has notified the four Labour Codes on Nov21 2025 the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 consolidating 29 existing labour laws The Co has assessed the financial impact arising from these regulatory changes particularly concerning the revised definition of wages and its impact on gratuity and other benefits An incremental impact of gratuity liability arising out of past service cost and increase in leave liability together by Rs51.75 million has been recognized as an Exceptional Item for qtr ended Dec31 2025 considering material regulatory driven and non recurring nature of this impact During the qtr ended Mar31 2026 the Co restructured its salary framework in line with the wage definition prescribed under the new labour codes Based on the revised assessment no incremental employee benefit liability arises and accordingly the provision of Rs51.75 million recognized in qtr ended Dec31 2025 has been reversed during quarter ended Mar31 2026 4 During the qtr ended Dec2024 the Company had completed its IPO of 7137321 equity shares of FV of Rs 5 each at an issue price of Rs701 per share including a share premium of Rs696 per share Issue comprised of fresh issue of 2496433 equity shares aggregating to Rs1750 million and offer for sale of 4640888 equity shares by selling shareholders aggregating to Rs3253.26 million totalling to Rs5003.26 million Pursuant to the IPO equity shares of the Company were listed on NSE and BSE on Dec27 2024 The Co share of total offer expenses are Rs129.24 million The details of IPO proceeds of Rs 1750 million net of IPO expenses of Rs129.24 million which were utilized as at Jun30 2026 are summarised below Particulars Amount to be utilised Utilised amount upto Unutilised amount upto as per prospectus Jun30 2026 Jun30 2026 Objects as given in the Prospectus 1620.76 1188.18 432.58 IPO proceeds of Rs432.58 million which were unutilized as at Jun30 2026 of which Rs431.8 million are temporarily invested in Bank Deposits with scheduled commercial bank 5 Mgmt made a resolution on Feb13 2025 to discontinue the operations of Blue Water Trading Treatment FZE and to initiate liquidation process voluntarily BWTT FZE is a step down subsidiary of Holding Company As a result the going concern assumption is no longer valid for the said entity As at Mar31 2026 the entity was classified as a disposal entity and as a discontinued operation The results of the entity for the year are presented below Particulars Quarter Ended Year Ended Jun30 Mar31 Jun30 Mar31 2026 2025 2025 2026 Loss after tax for the period year from discontinued operations 4.33 5.30 10.19 30.41 6 The Co is primarily engaged in the business of providing water and wastewater treatment and reuse solutions including zero liquid discharge technology Chief Operating Decision Makers monitor and review operating results of the Group as a whole Thus there are no other reportable segments for the Co as per requirements of Ind AS 108 Operating Segment 7 Certain amounts for the prior period and year were reclassified to conform to current period presentation However such reclassifications do not have any impact on the Group previously reported financial results or equity



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
1 Remeasurement of defined benefit plans - gain/(loss) (3.40) (3.40)
Total Amount of items that will not be reclassified to profit and loss (3.40)
2 Income tax relating to items that will not be reclassified to profit or loss (0.80) (0.80)
3 Amount of items that will be reclassified to profit and loss
1 Foreign exchange differences on translation of foreign operations 21.30 21.30
2 Foreign exchange differences on share of joint ventures (7.30) (7.30)
Total Amount of items that will be reclassified to profit and loss 14.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 11.40 11.40