Integrated Filing — IndAS

General information about company
Scrip Code	533156
NSE Symbol	VASCONEQ
MSEI Symbol	NOTLISTED
ISIN	INE893I01013
Name of company	VASCON ENGINEERS 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	09-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   16:12:00
End date and time of board meeting	14-May-2025   17:50:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	No
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	Yes
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2022-04-02
Indicate Company website link for updated RPT policy of the Company	https://www.vascon.com/investors/services
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?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not applicable

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	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	3851500000	10752400000
	Other income	46000000	125000000
	Total income	3897500000	10877400000
2	Expenses
(a)	Cost of materials consumed	3205600000	9857600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	102500000	-739000000
(d)	Employee benefit expense	77800000	368700000
(e)	Finance costs	47800000	188800000
(f)	Depreciation, depletion and amortisation expense	15700000	58900000
(f)	Other Expenses
1	Other Expenses	83800000	392900000
	Total other expenses	83800000	392900000
	Total expenses	3533200000	10127900000
3	Total profit before exceptional items and tax	364300000	749500000
4	Exceptional items	0	747900000
5	Total profit before tax	364300000	1497400000
6	Tax expense
7	Current tax	41200000	247800000
8	Deferred tax	-21400000	-21400000
9	Total tax expenses	19800000	226400000
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	344500000	1271000000
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	0	0
16	Total profit (loss) for period	344500000	1271000000
17	Other comprehensive income net of taxes	-600000	4700000
18	Total Comprehensive Income for the period	343900000	1275700000
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	2262900000	2262900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		8662200000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.54	5.67
	Diluted earnings (loss) per share from continuing operations	1.54	5.67
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	1.54	5.67
	Diluted earnings (loss) per share from continuing and discontinued operations	1.54	5.67
24	Debt equity ratio	0.0018	0.0018
25	Debt service coverage ratio	0.0085	0.0085
26	Interest service coverage ratio	0.0893	0.0893
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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	501600000
	Capital work-in-progress	0
	Investment property	236700000
	Goodwill	0
	Other intangible assets	900000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	793700000
	Trade receivables, non-current
	Loans, non-current	100000
	Other non-current financial assets	1765400000
	Total non-current financial assets	2559200000
	Deferred tax assets (net)	21400000
	Other non-current assets	572600000
	Total non-current assets	3892400000
2	Current assets
	Inventories	5912100000
	Current financial asset
	Current investments	58400000
	Trade receivables, current	2115600000
	Cash and cash equivalents	1169500000
	Bank balance other than cash and cash equivalents	1101600000
	Loans, current	937200000
	Other current financial assets	5171900000
	Total current financial assets	10554200000
	Current tax assets (net)	0
	Other current assets	896400000
	Total current assets	17362700000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	21255100000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2262900000
	Other equity	8662300000
	Total equity attributable to owners of parent	10925200000
	Non controlling interest
	Total equity	10925200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	999600000
	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	145000000
	Total non-current financial liabilities	1144600000
	Provisions, non-current	0
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	5300000
	Total non-current liabilities	1149900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1050400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	347600000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4444600000
	Total Trade payable	4792200000
	Other current financial liabilities	14200000
	Total current financial liabilities	5856800000
	Other current liabilities	3155900000
	Provisions, current	167300000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	9180000000
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	10329900000
	Total equity and liabilites	21255100000
	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		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	EPC (Engineering, Procurement and Construction)	3411300000	10050500000
2	Real Estate Development	440200000	701900000
	Total Segment Revenue	3851500000	10752400000
	Less: Inter segment revenue	0	0
	Revenue from operations	3851500000	10752400000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	EPC (Engineering, Procurement and Construction)	467200000	1396600000
2	Real Estate Development	27100000	97700000
	Total Profit before tax	494300000	1494300000
	i. Finance cost	47800000	47800000
	ii. Other Unallocable Expenditure net off Unallocable income	82200000	82200000
	Profit before tax	364300000	1497400000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	EPC (Engineering, Procurement and Construction)	9580100000	9580100000
2	Real Estate Development	9939400000	9939400000
	Total Segment Asset	19519500000	19519500000
	Un-allocable Assets	1735600000	1735600000
	Net Segment Asset	21255100000	21255100000
4	Segment Liabilities
	Segment Liabilities
1	EPC (Engineering, Procurement and Construction)	5727300000	5727300000
2	Real Estate Development	3994000000	3994000000
	Total Segment Liabilities	9721300000	9721300000
	Un-allocable Liabilities	608600000	608600000
	Net Segment Liabilities	10329900000	10329900000
	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	Unaudited	Audited
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	Remeasurements of the defined benefit liabilities / (asset)	-600000	4700000
	Total Amount of items that will not be reclassified to profit and loss	-600000	4700000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	0	0
5	Total Other comprehensive income	-600000	4700000

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			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1497400000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			188800000
	Adjustments for decrease (increase) in inventories			-591200000
	Adjustments for decrease (increase) in trade receivables, current			-1819400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-565200000
	Adjustments for decrease (increase) in other non-current assets			-4000000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-211800000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			1158100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			1201700000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			58900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			28100000
	Adjustments for provisions, non-current			5600000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			101900000
	Adjustments for share-based payments			12400000
	Adjustments for fair value losses (gains)			-3700000
	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)			0
	Other adjustments for non-cash items			-747400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-1391000000
	Net cash flows from (used in) operations			106400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			124400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-18000000
	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			11600000
	Purchase of property, plant and equipment			175800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			1559600000
	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			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-649500000
	Net cash flows from (used in) investing activities	745900000
	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			49700000
	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			1168200000
	Repayments of borrowings			661300000
	Payments of lease liabilities			600000
	Dividends paid			0
	Interest paid			-101900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-389000000
	Net cash flows from (used in) financing activities			268900000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			996800000
	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			996800000
	Cash and cash equivalents cash flow statement at beginning of period			145200000
	Cash and cash equivalents cash flow statement at end of period			1142000000