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	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	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

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	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	34120700000	107595800000
	Other income	1031800000	3714500000
	Total income	35152500000	111310300000
2	Expenses
(a)	Cost of materials consumed	2346100000	6681600000
(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	556100000	2757100000
(e)	Finance costs	623000000	2191300000
(f)	Depreciation, depletion and amortisation expense	321300000	1178800000
(f)	Other Expenses
1	Project Expenses	28469500000	88925800000
2	Other Expenses	134100000	783200000
	Total other expenses	28603600000	89709000000
	Total expenses	32450100000	102517800000
3	Total profit before exceptional items and tax	2702400000	8792500000
4	Exceptional items	0	0
5	Total profit before tax	2702400000	8792500000
6	Tax expense
7	Current tax	578200000	2361800000
8	Deferred tax	-65500000	-249900000
9	Total tax expenses	512700000	2111900000
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	2189700000	6680600000
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	-71900000	597700000
16	Total profit (loss) for period	2117800000	7278300000
17	Other comprehensive income net of taxes	23900000	54900000
18	Total Comprehensive Income for the period	2141700000	7333200000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	2108500000	7274100000
	Total profit or loss, attributable to non-controlling interests	9300000	9300000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	2132400000	7329000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	9300000	4200000
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		61382500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.24	7.73
	Diluted earnings (loss) per share from continuing operations	2.24	7.73
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	2.24	7.73
	Diluted earnings (loss) per share from continuing and discontinued operations	2.24	7.73
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. n

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	10027400000
	Capital work-in-progress	9758600000
	Investment property	5419800000
	Goodwill	0
	Other intangible assets	9080800000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	8857200000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	2800000
	Other non-current financial assets	30911300000
	Total non-current financial assets	30914100000
	Deferred tax assets (net)	1445100000
	Other non-current assets	4994800000
	Total non-current assets	80497800000
2	Current assets
	Inventories	908300000
	Current financial asset
	Current investments	4107000000
	Trade receivables, current	13282500000
	Cash and cash equivalents	22798400000
	Bank balance other than cash and cash equivalents	25017900000
	Loans, current	15700000
	Other current financial assets	23422100000
	Total current financial assets	88643600000
	Current tax assets (net)	1084600000
	Other current assets	24078500000
	Total current assets	114715000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	195212800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1881000000
	Other equity	61382500000
	Total equity attributable to owners of parent	63263500000
	Non controlling interest	356000000
	Total equity	63619500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	41346400000
	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	6165400000
	Total non-current financial liabilities	47511800000
	Provisions, non-current	2585800000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	28500000
	Other non-current liabilities	9204300000
	Total non-current liabilities	59330400000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1296800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	343900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	12229100000
	Total Trade payable	12573000000
	Other current financial liabilities	30260400000
	Total current financial liabilities	44130200000
	Other current liabilities	24956100000
	Provisions, current	3017900000
	Current tax liabilities (Net)	158700000
	Deferred government grants, Current	0
	Total current liabilities	72262900000
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	131593300000
	Total equity and liabilites	195212800000
	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. n

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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	International	951400000	3828900000
2	Domestic	34201100000	107481400000
	Total Segment Revenue	35152500000	111310300000
	Less: Inter segment revenue	0	0
	Revenue from operations	35152500000	111310300000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	International	130300000	924000000
2	Domestic	3113500000	10642100000
	Total Profit before tax	3243800000	11566100000
	i. Finance cost	613300000	613300000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	2630500000	9390200000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	International	10531900000	10531900000
2	Domestic	184680900000	184680900000
	Total Segment Asset	195212800000	195212800000
	Un-allocable Assets	0	0
	Net Segment Asset	195212800000	195212800000
4	Segment Liabilities
	Segment Liabilities
1	International	8254600000	8254600000
2	Domestic	123338700000	123338700000
	Total Segment Liabilities	131593300000	131593300000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	131593300000	131593300000
	Disclosure of notes on segments	Textual Information(2)

Text Block

Textual Information(2)

n1.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	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 and Loss	-3600000	400000
	Total Amount of items that will not be reclassified to profit and loss	-3600000	400000
2	Income tax relating to items that will not be reclassified to profit or loss	-900000	100000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to Profit and Loss	35600000	73000000
	Total Amount of items that will be reclassified to profit and loss	35600000	73000000
4	Income tax relating to items that will be reclassified to profit or loss	9000000	18400000
5	Total Other comprehensive income	23900000	54900000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			8792500000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2166300000
	Adjustments for decrease (increase) in inventories			-431100000
	Adjustments for decrease (increase) in trade receivables, current			-5249200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-8517200000
	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			3632000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-4821600000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1178800000
	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			-216500000
	Adjustments for dividend income			0
	Adjustments for interest income			4059100000
	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			100000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-16820500000
	Net cash flows from (used in) operations			-8028000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			3067300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-11095300000
	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			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			639600000
	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			9800000
	Purchase of property, plant and equipment			10483600000
	Proceeds from sales of investment property			0
	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			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			1025000000
	Interest received			4217200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3057600000
	Net cash flows from (used in) investing activities	319200000
	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			21560000000
	Repayments of borrowings			4588500000
	Payments of lease liabilities			18300000
	Dividends paid			2774600000
	Interest paid			2618200000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-200000
	Net cash flows from (used in) financing activities			11560200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			784100000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			216500000
	Net increase (decrease) in cash and cash equivalents			1000600000
	Cash and cash equivalents cash flow statement at beginning of period			21797800000
	Cash and cash equivalents cash flow statement at end of period			22798400000