Integrated Filing — IndAS

General information about company
Scrip Code	541956
NSE Symbol	IRCON
MSEI Symbol	NOTLISTED
ISIN	INE962Y01021
Name of company	IRCON INTERNATIONAL 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	21-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Geographical
Description of single segment
Start date and time of board meeting	21-May-2025   14:00:00
End date and time of board meeting	21-May-2025   16:45:00
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?	Yes
(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	NA
(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	2025-01-09
Indicate Company website link for updated RPT policy of the Company	https://ircon.org/images/file/cosecy/RPTPolicyFinal16012025.pdf
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	32434500000	101931400000
	Other income	1313000000	4843100000
	Total income	33747500000	106774500000
2	Expenses
(a)	Cost of materials consumed	2345400000	6633900000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	506300000	2562400000
(e)	Finance costs	20400000	74100000
(f)	Depreciation, depletion and amortisation expense	95000000	382500000
(f)	Other Expenses
1	Project Expenses	28033300000	87319900000
2	Other expenses	166900000	623600000
	Total other expenses	28200200000	87943500000
	Total expenses	31167300000	97596400000
3	Total profit before exceptional items and tax	2580200000	9178100000
4	Exceptional items	0	0
5	Total profit before tax	2580200000	9178100000
6	Tax expense
7	Current tax	480400000	1980300000
8	Deferred tax	-82300000	-178100000
9	Total tax expenses	398100000	1802200000
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	2182100000	7375900000
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	2182100000	7375900000
17	Other comprehensive income net of taxes	24300000	55400000
18	Total Comprehensive Income for the period	2206400000	7431300000
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	1881000000	1881000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		60493300000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.32	7.84
	Diluted earnings (loss) per share from continuing operations	2.32	7.84
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	2.32	7.84
	Diluted earnings (loss) per share from continuing and discontinued operations	2.32	7.84
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.tThe BoD has recommended a final Dividend of Rs. 1 per equity share on face value of Rs. 2 per equity share for the financial year 2024 25 subject to the approval of the shareholders at the AGM.This is in addition to Interim Dividend of Rs. 1.65 per equity share on face value of Rs. 2 per share for the year 2024 25 approved in BoD held on 11th February 2025 and subsequently paid. n2.tFigures for the previous periods year have been re grouped re classified re casted to conform to the classification of the current period year. n3.tFurther for detailed note may please refer to detailed format of the financial results filed with the Stock Exchange under Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended. The full format of the aforesaid financial results are available on the Stock Exchanges website of BSE www.bseindia.com NSE www.nseindia.com and Companys website at www.ircon.org.

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	2155000000
	Capital work-in-progress	336600000
	Investment property	5419800000
	Goodwill	0
	Other intangible assets	82700000
	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	24443100000
	Trade receivables, non-current	0
	Loans, non-current	2461600000
	Other non-current financial assets	366900000
	Total non-current financial assets	27271600000
	Deferred tax assets (net)	1411500000
	Other non-current assets	2736200000
	Total non-current assets	39413400000
2	Current assets
	Inventories	905100000
	Current financial asset
	Current investments	4107000000
	Trade receivables, current	16493100000
	Cash and cash equivalents	19778500000
	Bank balance other than cash and cash equivalents	21460600000
	Loans, current	275400000
	Other current financial assets	21527000000
	Total current financial assets	83641600000
	Current tax assets (net)	890900000
	Other current assets	20158400000
	Total current assets	105596000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	145009400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1881000000
	Other equity	60493300000
	Total equity attributable to owners of parent	62374300000
	Non controlling interest
	Total equity	62374300000
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	5639900000
	Total non-current financial liabilities	5639900000
	Provisions, non-current	2047800000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	8623900000
	Total non-current liabilities	16311600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	337100000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	11911800000
	Total Trade payable	12248900000
	Other current financial liabilities	27380900000
	Total current financial liabilities	39629800000
	Other current liabilities	23967000000
	Provisions, current	2641700000
	Current tax liabilities (Net)	85000000
	Deferred government grants, Current	0
	Total current liabilities	66323500000
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	82635100000
	Total equity and liabilites	145009400000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	1. Includes Clients Fund of Rs 1,893.60 crore 31st March, 2024 Rs 2,898.36 crore on which interest is passed on to them. n2. Includes Unpaid Dividend Bank Account of Rs 0.76 Crore 31st March, 2024 Unpaid Dividend Bank Account of Rs 0.47 Crore. nFigures for the previous year have been re-grouped re classified re casted to conform to the classification of the current year.

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	International	952100000	3828900000
2	Domestic	32795400000	102945600000
	Total Segment Revenue	33747500000	106774500000
	Less: Inter segment revenue	0	0
	Revenue from operations	33747500000	106774500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	International	128300000	906500000
2	Domestic	2467400000	8332300000
	Total Profit before tax	2595700000	9238800000
	i. Finance cost	15500000	15500000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	2580200000	9178100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	International	10526600000	10526600000
2	Domestic	134482800000	134482800000
	Total Segment Asset	145009400000	145009400000
	Un-allocable Assets	0	0
	Net Segment Asset	145009400000	145009400000
4	Segment Liabilities
	Segment Liabilities
1	International	8310800000	8310800000
2	Domestic	74324300000	74324300000
	Total Segment Liabilities	82635100000	82635100000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	82635100000	82635100000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

1.tThe company Group has reported segment information as per Ind AS 108 Operating Segments. The operations of the Company Group fall primarily under geographical information about group of countries, which is considered to be the only reportable segment by management. n2.tFigures for the previous periods year have been re grouped re classified re casted to conform to the classification of the current period year. n

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	Items that will not be reclassified to Profit and Loss	-3300000	900000
	Total Amount of items that will not be reclassified to profit and loss	-3300000	900000
2	Income tax relating to items that will not be reclassified to profit or loss	-900000	200000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit and Loss	35700000	73100000
	Total Amount of items that will be reclassified to profit and loss	35700000	73100000
4	Income tax relating to items that will be reclassified to profit or loss	9000000	18400000
5	Total Other comprehensive income	24300000	55400000

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			9178100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			57000000
	Adjustments for decrease (increase) in inventories			-478800000
	Adjustments for decrease (increase) in trade receivables, current			-7028500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1019000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			3705200000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-3914900000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			382500000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-216600000
	Adjustments for dividend income			1113300000
	Adjustments for interest income			2633800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-10100000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-492900000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-166300000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-10891500000
	Net cash flows from (used in) operations			-1713400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2702500000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-4415900000
	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			166300000
	Other cash receipts from sales of equity or debt instruments of other entities			106327200000
	Other cash payments to acquire equity or debt instruments of other entities			103044500000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			2935700000
	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			0
	Purchase of property, plant and equipment			713000000
	Proceeds from sales of investment property			9600000
	Purchase of investment property			112800000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			37100000
	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			745800000
	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			1113300000
	Interest received			2758500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			4542000000
	Net cash flows from (used in) investing activities	8487000000
	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			0
	Payments of lease liabilities			10000000
	Dividends paid			2774600000
	Interest paid			13400000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2798000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1273100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			216600000
	Net increase (decrease) in cash and cash equivalents			1489700000
	Cash and cash equivalents cash flow statement at beginning of period			18288800000
	Cash and cash equivalents cash flow statement at end of period			19778500000