Integrated Filing — IndAS



General information about company

Scrip Code 532178
NSE Symbol ENGINERSIN
MSEI Symbol NOTLISTED
ISIN INE510A01028
Name of company Engineers India 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-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 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 29-May-2025   12:00:00
End date and time of board meeting 29-May-2025   14:55:00
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 2022-05-27
Indicate Company website link for updated RPT policy of the Company https://engineersindia.com/admin/img/UploadedFiles/InvestorInternal/Files/English/3f0908656bdd490595ec0d1db6733359.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
Company has no debts as on reporting date.



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 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 9911342000 30283526000
Other income 419544000 1696450000
Total income 10330886000 31979976000
2 Expenses
(a) Cost of materials consumed 0 0
(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 2687366000 10033133000
(e) Finance costs 5628000 26448000
(f) Depreciation, depletion and amortisation expense 106221000 392979000
(f) Other Expenses
1 Techincal assistance/sub-contracts 3412556000 9978163000
2 Construction materials and equipments 804542000 3080281000
3 Other expenses 64729000 2301685000
Total other expenses 4281827000 15360129000
Total expenses 7081042000 25812689000
3 Total profit before exceptional items and tax 3249844000 6167287000
4 Exceptional items 0 0
5 Total profit before tax 3249844000 6167287000
6 Tax expense
7 Current tax 376984000 1106287000
8 Deferred tax 440521000 408624000
9 Total tax expenses 817505000 1514911000
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 2432339000 4652376000
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 2432339000 4652376000
17 Other comprehensive income net of taxes 248527000 121364000
18 Total Comprehensive Income for the period 2680866000 4773740000
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 2810213000 2810213000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 23390189000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.33 8.28
Diluted earnings (loss) per share from continuing operations 4.33 8.28
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 4.33 8.28
Diluted earnings (loss) per share from continuing and discontinued operations 4.33 8.28
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 results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 29th May, 2025. 2). These financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter. 3). The Audited Accounts are subject to review by the Comptroller and Auditor General of India under section 143(6) of the Companies Act, 2013. 4). The turnover and profit from operations for the quarter and year ended 31 March 2025 includes Rs. 12,891.14 Lakhs and Rs. 11,226.95 Lakhs respectively on account of impact of variable consideration accounted for in Consultancy and Engineering Projects segment.t 5). During the quarter and year ended 31st March 2025, pursuant to settlement of performance obligation with Client in Consultancy and Engineering Projects segment, the contractual obligation in respect thereof amounting of Rs. 8,253.93 lakhs has been written back. 6). The Board of Directors have recommended a final dividend of Rs. 2/-per share (Face value Rs. 5.00 per share) in addition to interim dividend of Rs. 2.00 per share (Face Value Rs. 5.00 per Share) paid during the year. The final dividend is subject to approval of shareholders in the Annual General Meeting. 7). The figures of three months ended 31st March, 2025 and 31st March 2024 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respective financial years.8). Previous period figures have been regrouped/reclassified wherever necessary to make them comparable to the figures of the current periods. tt 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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 2484309000
Capital work-in-progress 456734000
Investment property 371033000
Goodwill 0
Other intangible assets 68615000
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 14307221000
Trade receivables, non-current
Loans, non-current 1186264000
Other non-current financial assets 18941000
Total non-current financial assets 15512426000
Deferred tax assets (net) 3206912000
Other non-current assets 478409000
Total non-current assets 22578438000
2 Current assets
Inventories 6380000
Current financial asset
Current investments 57915000
Trade receivables, current 4208567000
Cash and cash equivalents 1345438000
Bank balance other than cash and cash equivalents 11081246000
Loans, current 246350000
Other current financial assets 8085194000
Total current financial assets 25024710000
Current tax assets (net) 0
Other current assets 4221350000
Total current assets 29252440000
3 Non-current assets classified as held for sale 16425000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 51847303000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2810213000
Other equity 23390189000
Total equity attributable to owners of parent 26200402000
Non controlling interest
Total equity 26200402000
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 120644000
Total non-current financial liabilities 120644000
Provisions, non-current 51272000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities 32463000
Total non-current liabilities 204379000
Current liabilities
Current financial liabilities
Borrowings, current 0
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 823868000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3902434000
Total Trade payable 4726302000
Other current financial liabilities 3948500000
Total current financial liabilities 8674802000
Other current liabilities 10271759000
Provisions, current 6483014000
Current tax liabilities (Net) 12947000
Deferred government grants, Current 0
Total current liabilities 25442522000
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 25646901000
Total equity and liabilites 51847303000
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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Consultancy & Engineering Projects 5424699000 16787642000
2 Turnkey Projects 4486643000 13495884000
Total Segment Revenue 9911342000 30283526000
Less: Inter segment revenue 0 0
Revenue from operations 9911342000 30283526000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Consultancy & Engineering Projects 2785369000 5096263000
2 Turnkey Projects 487804000 1053905000
Total Profit before tax 3273173000 6150168000
i. Finance cost 5628000 5628000
ii. Other Unallocable Expenditure net off Unallocable income 17701000 17701000
Profit before tax 3249844000 6167287000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Consultancy & Engineering Projects 0 0
2 Turnkey Projects 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Consultancy & Engineering Projects 0 0
2 Turnkey Projects 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Property, Plant & Equipment and other assets used in the Company’s business or segment liabilities contracted have not been identified to any of the reportable segments, as these assets and support services are used interchangeably between segments. Accordingly, no disclosure relating to total segment assets and liabilities has been made and capital employed has been presented. nIn Turnkey Projects of the Company, margins do not accrue uniformly during the year. Hence, the financial performance of the segments can be discerned only on the basis of the figures of the full 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 Audited 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 Re-measurement gains (losses) on defined benefit plans -58461000 -227178000
2 Net gain / (loss) on Equity Shares carried at fair value through OCI 197327000 197327000
Total Amount of items that will not be reclassified to profit and loss 138866000 -29851000
2 Income tax relating to items that will not be reclassified to profit or loss -111183000 -153647000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translation of foreign operations -2034000 -3250000
Total Amount of items that will be reclassified to profit and loss -2034000 -3250000
4 Income tax relating to items that will be reclassified to profit or loss -512000 -818000
5 Total Other comprehensive income 248527000 121364000



Cash flow statement, indirect

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
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 6167287000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 26448000
Adjustments for decrease (increase) in inventories -760000
Adjustments for decrease (increase) in trade receivables, current -3966931000
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 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 2149955000
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 392979000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss -684000
Adjustments for provisions, current -1328032000
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 0
Adjustments for dividend income 252429000
Adjustments for interest income 915439000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -135566000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 41000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -3989459000
Net cash flows from (used in) operations 2177828000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1260985000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 916843000
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 345775000
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 9465000
Purchase of property, plant and equipment 418305000
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 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 252429000
Interest received 762122000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -477232000
Net cash flows from (used in) investing activities -217296000
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 163948000
Dividends paid 1686127000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -1850075000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -1150528000
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 -1150528000
Cash and cash equivalents cash flow statement at beginning of period 2495966000
Cash and cash equivalents cash flow statement at end of period 1345438000





Details of Impact of Audit Qualification

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 DATTA SINGLA & CO Yes 31-Aug-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Engineers India Limited Ramagundam Fertilizers & Chemicals Ltd Joint Venture Company Any other transaction Deputation of Employees & Reimbursement of expenses 0 NA 14771000 157829000 103557000
2 Engineers India Limited Certification Engineers International Limited Subsidiary Company Dividend received 0 NA 72000000 0 0
3 Engineers India Limited Certification Engineers International Limited Subsidiary Company Any other transaction rendering of Services & other Transaction 0 NA 15841000 27835000 24274000
4 Engineers India Limited Ramagundam Fertilizers & Chemicals Ltd Joint Venture Company Any other transaction rendering of Services & other Transaction 0 NA 3885000 0 0
5 Engineers India Limited Certification Engineers International Limited Subsidiary Company Any other transaction Service & facilities received 0 NA 4107000 -1855000 -5880000
6 Engineers India Limited LLC Bhart Energy Office Associate Company Any other transaction Office maintenance & administrative Services 0 NA 3193000 0 0
7 Engineers India Limited LLC Bhart Energy Office Associate Company Any other transaction Outstanding payable/retentions 0 NA 0 -1810000 -1575000
8 Engineers India Limited Oil And Gas Exploration And Production Block No. CB-ONN-2010/ 11 Other Related party Any other transaction Survey cost, capital expenditure, impairment provision, other costs and dry well written off 0 NA 4512000 1207000 1703000
9 Engineers India Limited Oil And Gas Exploration And Production Block No. CB-ONN-2010/ 8 Other Related party Any other transaction Survey cost, capital expenditure, impairment provision, other costs and dry well written off 0 NA 7551000 183000 183000
10 Engineers India Limited Oil And Gas Exploration And Production Block No. CB-ONN-2010/ 11 Other Related party Any other transaction Intangible assets under development & PPE (net of impairment) 0 NA 0 16549000 10160000
11 Engineers India Limited Oil And Gas Exploration And Production Block No. CB-ONN-2010/ 8 Other Related party Any other transaction Outstanding payable/retentions 0 NA 0 -14066000 -9200000
12 Engineers India Limited Oil And Gas Exploration And Production Block No. CB-ONN-2010/ 11 Other Related party Any other transaction Outstanding payable/retentions 0 NA 0 -4252000 -2769000
13 Engineers India Limited EIL Employees PF Trust Other Related party Any other transaction Employers Contibution outstanding 0 NA -1479442000 -528161000 -53235000
14 Engineers India Limited EIL Employees Gratuity Trust Other Related party Any other transaction Employers Contibution outstanding 0 NA 0 4196000 -88517000
15 Engineers India Limited EIL Employees DCS Trust Other Related party Any other transaction Employers Contibution outstanding 0 NA -89835000 0 0
16 Engineers India Limited EIL Employees PF Trust Other Related party Any other transaction Outstanding receivables/ advances paid 0 NA 0 0 25506000
Total value of transaction during the reporting period -1443417000