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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	24-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	31-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	24-Apr-2025   11:35:00
End date and time of board meeting	24-Apr-2025   13:30:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	7975700000	22269600000
	Other income	185900000	600500000
	Total income	8161600000	22870100000
2	Expenses
(a)	Cost of materials consumed	3460100000	10158700000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	547200000	128500000
(d)	Employee benefit expense	673200000	2085600000
(e)	Finance costs	51000000	130400000
(f)	Depreciation, depletion and amortisation expense	192600000	607600000
(f)	Other Expenses
1	Manufacturing expenses and erection charges	432200000	1586300000
2	Other Expenses	909700000	2884600000
	Total other expenses	1341900000	4470900000
	Total expenses	6266000000	17581700000
3	Total profit before exceptional items and tax	1895600000	5288400000
4	Exceptional items	0	0
5	Total profit before tax	1895600000	5288400000
6	Tax expense
7	Current tax	451000000	1241700000
8	Deferred tax	4600000	-23000000
9	Total tax expenses	455600000	1218700000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1440000000	4069700000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	24800000	81300000
16	Total profit (loss) for period	1464800000	4151000000
17	Other comprehensive income net of taxes	97600000	132100000
18	Total Comprehensive Income for the period	1562400000	4283100000
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	224400000	224400000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		19762500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.53	18.5
	Diluted earnings (loss) per share from continuing operations	6.53	18.5
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	6.53	18.5
	Diluted earnings (loss) per share from continuing and discontinued operations	6.53	18.5
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	5547900000
	Capital work-in-progress	67000000
	Investment property	250100000
	Goodwill	1017700000
	Other intangible assets	2323500000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	705100000
	Non-current financial assets
	Non-current investments	107400000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	700000
	Total non-current financial assets	108100000
	Deferred tax assets (net)	125300000
	Other non-current assets	187300000
	Total non-current assets	10332000000
2	Current assets
	Inventories	2429600000
	Current financial asset
	Current investments	4145500000
	Trade receivables, current	6138700000
	Cash and cash equivalents	1588500000
	Bank balance other than cash and cash equivalents	1995900000
	Loans, current	0
	Other current financial assets	142900000
	Total current financial assets	14011500000
	Current tax assets (net)	521600000
	Other current assets	0
	Total current assets	16962700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	27294700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	224400000
	Other equity	19762500000
	Total equity attributable to owners of parent	19986900000
	Non controlling interest
	Total equity	19986900000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1465400000
	Total non-current financial liabilities	1465400000
	Provisions, non-current	27400000
	Deferred tax liabilities (net)	229400000
	Deferred government grants, Non-current	0
	Other non-current liabilities	214400000
	Total non-current liabilities	1936600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	33100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	557300000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2244100000
	Total Trade payable	2801400000
	Other current financial liabilities	799700000
	Total current financial liabilities	3634200000
	Other current liabilities	1429200000
	Provisions, current	234700000
	Current tax liabilities (Net)	73100000
	Deferred government grants, Current	0
	Total current liabilities	5371200000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	7307800000
	Total equity and liabilites	27294700000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Transmission Equipment	5974600000	17625800000
2	Material Handling Equipment	2130600000	4934900000
	Total Segment Revenue	8105200000	22560700000
	Less: Inter segment revenue	129500000	129500000
	Revenue from operations	7975700000	22269700000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Transmission Equipment	1394400000	4217200000
2	Material Handling Equipment	661300000	1448900000
	Total Profit before tax	2055700000	5666100000
	i. Finance cost	51000000	51000000
	ii. Other Unallocable Expenditure net off Unallocable income	84300000	84300000
	Profit before tax	1920400000	5369700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Transmission Equipment	15685000000	15685000000
2	Material Handling Equipment	2962300000	2962300000
	Total Segment Asset	18647300000	18647300000
	Un-allocable Assets	8647300000	8647300000
	Net Segment Asset	27294600000	27294600000
4	Segment Liabilities
	Segment Liabilities
1	Transmission Equipment	5022800000	5022800000
2	Material Handling Equipment	1668300000	1668300000
	Total Segment Liabilities	6691100000	6691100000
	Un-allocable Liabilities	616600000	616600000
	Net Segment Liabilities	7307700000	7307700000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	14000000	17200000
	Total Amount of items that will not be reclassified to profit and loss	14000000	17200000
2	Income tax relating to items that will not be reclassified to profit or loss	4300000	-2200000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	87900000	112700000
	Total Amount of items that will be reclassified to profit and loss	87900000	112700000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	97600000	132100000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			5288400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			130400000
	Adjustments for decrease (increase) in inventories			-132200000
	Adjustments for decrease (increase) in trade receivables, current			-1663600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			951000000
	Adjustments for other financial assets, current			-288200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			929100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			607600000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			28900000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			35300000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			68900000
	Adjustments for dividend income			1500000
	Adjustments for interest income			281400000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-100200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			18600000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			302700000
	Net cash flows from (used in) operations			5591100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1268100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			4323000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			19800000
	Purchase of property, plant and equipment			660000000
	Proceeds from sales of investment property			188300000
	Purchase of investment property			2095500000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			6700000
	Interest received			307100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-924100000
	Net cash flows from (used in) investing activities	-3157700000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			-33100000
	Payments of lease liabilities			239800000
	Dividends paid			336600000
	Interest paid			130400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-673700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			491600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			491600000
	Cash and cash equivalents cash flow statement at beginning of period			1096900000
	Cash and cash equivalents cash flow statement at end of period			1588500000