Integrated Filing — IndAS



General information about company
Scrip Code 544290
NSE Symbol EIEL
MSEI Symbol NOTLISTED
ISIN INE0LLY01014
Name of company Enviro Infra 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-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 Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Designing, construction, operation and maintenance of Water, Wastewater and Sewage Treatment Plants
Start date and time of board meeting 28-May-2025   16:00:00
End date and time of board meeting 28-May-2025   17:00:00
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 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 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 3929163000 10660561000
Other income 107514000 194125000
Total income 4036677000 10854686000
2 Expenses
(a) Cost of materials consumed 2178255000 5457815000
(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 142071000 479121000
(e) Finance costs 80823000 371813000
(f) Depreciation, depletion and amortisation expense 27245000 94444000
(f) Other Expenses
1 Stores, Spares and Tools Consumed and Hiring of Equipment & Machinery 27959000 77593000
2 Other Construction and Operating Expenses 492792000 1715488000
3 Other Expenses 93783000 252900000
Total other expenses 614534000 2045981000
Total expenses 3042928000 8449174000
3 Total profit before exceptional items and tax 993749000 2405512000
4 Exceptional items 0 0
5 Total profit before tax 993749000 2405512000
6 Tax expense
7 Current tax 253312000 633019000
8 Deferred tax -455000 1014000
9 Total tax expenses 252857000 634033000
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 740892000 1771479000
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 740892000 1771479000
17 Other comprehensive income net of taxes -1492000 -871000
18 Total Comprehensive Income for the period 739400000 1770608000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 730925100 1762156200
Total profit or loss, attributable to non-controlling interests 8474700 8452300
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -1491500 -871000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 1755300000 1755300000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 8189806000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.89 11.76
Diluted earnings (loss) per share from continuing operations 4.89 11.76
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 4.89 11.76
Diluted earnings (loss) per share from continuing and discontinued operations 4.89 11.76
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 statement has been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on May 28, 2025. The statement for the quarter ended March 31, 2025 and for the year ended March 31,2025 has been carried out by the Statutory Auditors pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation,2015 as amended, who have issued unmodified opinion on the above results. n2.The statement includes figures for the corresponding quarter ended March 31, 2024 as reported in the standalone & consolidated financial results were approved by the board of directors, but have not been subject to review because the requirement to submit quarterly financial results became applicable with the listing of the Company's equity shares starting from the quarter ended September 30, 2024. However, the management has exercised necessary due diligence to ensure that the financial results for these periods provide a true & fair view of the Company's affairs. n3.These standalone & consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards-34 (Ind AS-34) notified under Section -133 of the Companies Act, 2013, as amended, read with the relevant Rules thereunder. n4. Pursuant to initial public offering (IPO) of 4,39,48,000 equity share, fresh issue of 3,85,80,000 equity share and offer for sale of 52,68,000 equity share of Rs 10 each were allotted at the price Rs 148 per equity share and 1,00,000 equity share of Rs 10 each, which was under Employee Reservation Portion were allotted at the price of Rs 135 per equity Share. The company's equity share were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on November 29, 2024. The said proceeds aggregating to Rs.57,233.40 Lakhs from IPO have been partially utilised as per the objects of the issue and the balance unutilised amount to Rs. 23,546.10 Lakhs have been lying in fixed deposits with banks. n5.The Company's business activity falls within a single segment, which is providing Infrastructure development of turnkey projects related to water treatment plant (WTP), Sewage Treatment Plant (STP), Common Effluent treatment plant (CETP) and water supply schemes which includes project construction/execution activities, in terms of Indian Accounting Standard-108 (''Ind AS-108'') on Segment Reporting. In view of the management, there is only one reportable segment as envisaged by Ind AS-108 as prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules thereunder. Accordingly, no disclosure for segment reporting has been made in the standalone & consolidated financial results. n6. The consolidated financial results includes the financial results of the Holding Company (including 5 Joint controlled operations) and 03 Subsidiaries as below: na. EIEPL- HNB JV - Jointly Controlled Operations (JCO) nb. HNB- EIEPL JV - Jointly Controlled Operations (JCO) nc. BIPL - EIEPL JV - Jointly Controlled Operations (JCO) nd. EIEPL - ABI JV - Jointly Controlled Operations (JCO) ne. EIEPL - LCIPPL - ABI JV - Jointly Controlled Operations (JCO) nf. EIEPL Bareilly Infra Engineers Private Limited - Subsidiary ng. EIEL Mathura Infra Engineers Private Limited - Subsidiary nh. Enviro Infra Engieers (Saharanpur) Private Limited - Subsidiary n7. The figures for the quarters ended March 31, 2025 and March 31, 2024, being the balancing figure between the audited figures in respect of the full financial years ended March 31, 2025 and March 31,2024 and the published unaudited year-to-date figures up to the nine months periods ended December 31, 2024 and December 31,2023. n8. The aforesaid standalone & consolidated financial results will be uploaded on the Company's website, www.eiel.in & will be available on the website of BSE Limited , www.bseindia.com & National Stock Exchange of India Limited, www.nseindia.com for the benefit of Shareholders & Investors.



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 701821000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 1550000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 1902000
Other non-current financial assets 1854467000
Total non-current financial assets 1856369000
Deferred tax assets (net) 18936000
Other non-current assets 169894000
Total non-current assets 2748570000
2 Current assets
Inventories 421329000
Current financial asset
Current investments 94490000
Trade receivables, current 2056711000
Cash and cash equivalents 1623711000
Bank balance other than cash and cash equivalents 3927833000
Loans, current 1308000
Other current financial assets 3790667000
Total current financial assets 11494720000
Current tax assets (net) 14869000
Other current assets 303950000
Total current assets 12234868000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 14983438000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1755300000
Other equity 8189806000
Total equity attributable to owners of parent 9945106000
Non controlling interest -7182000
Total equity 9937924000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 982646000
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 25518000
Total non-current financial liabilities 1008164000
Provisions, non-current 13297000
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 41250000
Total non-current liabilities 1062711000
Current liabilities
Current financial liabilities
Borrowings, current 1358505000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 362230000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1308199000
Total Trade payable 1670429000
Other current financial liabilities 520271000
Total current financial liabilities 3549205000
Other current liabilities 319476000
Provisions, current 3840000
Current tax liabilities (Net) 110282000
Deferred government grants, Current 0
Total current liabilities 3982803000
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 5045514000
Total equity and liabilites 14983438000
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Remeasurement of Income/(Loss) on defined benefit plans -1994000 -1164000
Total Amount of items that will not be reclassified to profit and loss -1994000 -1164000
2 Income tax relating to items that will not be reclassified to profit or loss -502000 -293000
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
5 Total Other comprehensive income -1492000 -871000



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 Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2405512000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 371812000
Adjustments for decrease (increase) in inventories -68601000
Adjustments for decrease (increase) in trade receivables, current 0
Adjustments for decrease (increase) in trade receivables, non-current -1024600000
Adjustments for decrease (increase) in other current assets 70260000
Adjustments for decrease (increase) in other non-current assets -18585000
Adjustments for other financial assets, non-current -865467000
Adjustments for other financial assets, current -1194202000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 40019000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 221079000
Adjustments for increase (decrease) in other non-current liabilities 43568000
Adjustments for depreciation and amortisation expense 94444000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 59167000
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 300597000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -75000
Adjustments for dividend income 0
Adjustments for interest income 176700000
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 -8000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -1161000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -2148453000
Net cash flows from (used in) operations 257059000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 723018000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -465959000
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 57000
Purchase of property, plant and equipment 466256000
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 0
Interest received 157126000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2322244000
Net cash flows from (used in) investing activities -2631317000
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 5261113000
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 694777000
Repayments of borrowings 697202000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 426539000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -119836000
Net cash flows from (used in) financing activities 4712313000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1615037000
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 1615037000
Cash and cash equivalents cash flow statement at beginning of period 8674000
Cash and cash equivalents cash flow statement at end of period 1623711000