INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol ENCOMPAS
MSEI Symbol NOTLISTED
ISIN INE433T01015
Name of Company ENCOMPASS DESIGN INDIA LIMITED
Type of company SME
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Half Yearly
Reporting Quarter Yearly
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 20-05-2026   13:00:00
End date and time of board meeting 20-05-2026   13:40:00
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
(III) 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 09-06-2025
Indicate Company website link for updated RPT policy of the Company https://edipl.in/.
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? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NA


Financial Results — Other than Bank

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Revenue From Operations
Revenue from operations 3,996.27 6,812.01
Other income 24.72 26.03
Total Income 4,020.99 6,838.04
2 Expenses
(a) Cost of materials consumed 308.26 824.89
(b) Purchases of stock-in-trade 1,689.72 2,637.08
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (181.77) (277.83)
(d) Employee benefit expense 240.33 499.17
(e) Finance costs 140.93 180.37
(f) Depreciation and amortisation expense 111.52 286.36
(g) Other Expenses
1 Other Expenses 749.40 1,053.13
Total other expenses 749.40 1,053.13
Total expenses 3,058.39 5,203.17
3 Profit before exceptional and extraordinary items and tax 962.60 1,634.87
4 Exceptional items 0.00 0.00
5 Profit before extraordinary items and tax 962.60 1,634.87
6 Extraordinary items 0.00 0.00
7 Profit before tax 962.60 1,634.87
8 Tax Expense
Current tax 201.67 354.46
Deferred tax (36.39) (21.49)
Total tax expenses 165.28 332.97
9 Net Profit Loss for the period from continuing operations 797.32 1,301.90
10 Profit (loss) from discontinuing operations before tax 0.00 0.00
11 Tax expense of discontinuing operations 0.00 0.00
12 Net profit (loss) from discontinuing operation after tax 0.00 0.00
13 Profit (loss) for period before minority interest 797.32 1,301.90
14 Share of profit (loss) of associates
15 Profit (loss) of minority interest
16 Net profit (Loss) for the period 797.32 1,301.90
17 Details of equity share capital
Paid-up equity share capital 1,418.35 1,418.35
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 6,760.56
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 6.83 11.15
Diluted earnings (loss) per share from continuing and discontinued operations 6.83 11.15
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results


Remarks

20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio


Cash flow statement — indirect

Amount in (Lakhs)

A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 1,634.87
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 172.07
Adjustments for depreciation and amortisation expense 286.36
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for unrealised foreign exchange losses gains (16.48)
Adjustments for dividend income 0.00
Adjustments for share-based payments 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (332.96)
Other adjustments for non-cash items 11.36
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments to profit (loss) 120.35
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories (541.45)
Adjustments for decrease (increase) in trade receivables (301.43)
Adjustments for decrease (increase) in other current assets 8.28
Adjustments for increase (decrease) in trade payables (23.98)
Adjustments for increase (decrease) in other current liabilities (223.47)
Adjustments for provisions (232.02)
Total adjustments for working capital (1,314.07)
Total adjustments for reconcile profit (loss) (1,193.72)
Net cash flows from (used in) operations 441.15
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 177.29
Net cash flows from (used in) operating activities before extraordinary items 618.44
Proceeds from extraordinary items 2.11
Payment for extraordinary items 0.00
Net cash flows from (used in) operating activities 620.55
4 Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property plant and equipment 0.00
Purchase of property plant and equipment 3,683.87
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 3.28
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.10
Proceeds from government grants 0.00
Net cash flows from (used in) investing activities before extraordinary items (3,680.49)
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) investing activities (3,680.49)
Cash flows from used in financing activities
Proceeds from issuing shares 3,619.35
Proceeds from issuing other equity instruments 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 122.06
Dividends paid 0.00
Interest paid 172.07
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities before extraordinary items 3,325.22
Proceeds from extraordinary items 0.00
Payment for extraordinary items 0.00
Net cash flows from (used in) financing activities 3,325.22
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 265.28
6 Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 265.28
Cash and cash equivalents cash flow statement at beginning of period 1,251.07
Cash and cash equivalents cash flow statement at end of period 1,516.35


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Equity and liabilities
1 Shareholders' funds
Share capital 1,418.35
Reserves and surplus 6,760.56
Money received against share warrants 0.00
Total shareholders' funds 8,178.91
2 Share application money pending allotment 0.00
3 Deferred government grants 0.00
4 Minority interest
5 Non-current liabilities
Long-term borrowings 240.17
Deferred tax liabilities (net) 82.95
Foreign currency monetary item translation difference liability account 0.00
Other long-term liabilities
Total of Other long-term liabilities
Long-term provisions 35.87
Total non-current liabilities 358.99
6 Current liabilities
Short-term borrowings 1,063.70
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 22.88
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 43.88
Total Trade payable 66.76
Other current liabilities
1 Other Current Liabilities 558.64
Total of Other long-term liabilities 558.64
Short-term provisions 8.34
Total current liabilities 1,697.44
Total equity and liabilities 10,235.34
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 2,206.02
Producing properties 0.00
Intangible assets 2,305.62
Preproducing properties
Property, Plant and Equipment capital work-in-progress 739.20
Intangible assets under development or work-in-progress 0.00
Total Property, Plant and Equipment and Intangible assets 5,250.84
ii Non-current investments 0.00
v Deferred tax assets (net)
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 0.00
Other non-current assets
1 Other non Current Assets 28.87
Total of Other non-current assets 28.87
Total non-current assets 5,279.71
Current assets
Current investments 0.00
Inventories 1,628.32
Trade receivables 1,212.16
Cash and cash equivalents 1,516.35
Bank balance other than cash and cash equivalents 0.00
Short-term loans and advances 169.33
Other current assets
1 Other Current Assets 429.47
Total of Other current assets 429.47
Total current assets 4,955.63
Total assets 10,235.34
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block

Textual Information(1) The Company has taken the approval of the members in the EGM held on 30th March 2026 to use this funds as working capital, as the issue expenses have been reduced.


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results 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 Lifestyle products 1,152.56 1,891.62
2 Food Products Division 259.86 355.01
3 Gated Markets 716.12 1,539.26
4 Other 1,503.21 2,442.69
5 Services 364.53 583.43
Total Segment Revenue 3,996.28 6,812.01
Less: Inter segment revenue
Revenue from operations 3,996.28 6,812.01
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Lifestyle products 865.92 1,426.22
2 Food Products Division 203.00 273.36
3 Gated Markets 258.45 552.13
4 Other 488.15 855.42
5 Services 364.53 520.74
Total Profit before tax 2,180.05 3,627.87
i. Finance cost 132.64 180.37
ii. Other Unallocable Expenditure net off Unallocable income 1,076.51 1,812.63
Profit before tax 970.90 1,634.87
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Lifestyle products 0.00 0.00
2 Food Products Division 0.00 0.00
3 Gated Markets 0.00 0.00
4 Other 0.00 0.00
5 Services 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 3,911.31 3,911.31
Net Segment Asset 3,911.31 3,911.31
4 Segment Liabilities
Segment Liabilities
1 Lifestyle products 0.00 0.00
2 Food Products Division 0.00 0.00
3 Gated Markets 0.00 0.00
4 Other 0.00 0.00
5 Services 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 3,911.31 3,911.31
Net Segment Liabilities 3,911.31 3,911.31
Disclosure of notes on segments Textual Information(1)


Text Block

Textual Information(1) While filing the Integrated Financial Statements under the Segment Reporting tab, the values pertaining to Segment Assets and Segment Liabilities for the three-month and six-month ended periods were disclosed under the head “Unallocable Assets/Liabilities.” However, the corresponding figures were inadvertently not separately entered in the year-to-date figures section, though the same figures are being auto-fetched by the system. Accordingly, the year-to-date figures for the current period ended appear to differ from the segment-wise values reported for the three-month and six-month ended periods in the records. and actual figure for year-to-date figures




Details of Impact of Audit Qualification

Amount in (Lakhs)

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 M/s V K Beswal Yes 31-07-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 12-12-2025
Amount Raised 4,021.00
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised Yes
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders Yes
If Yes, Date of shareholder Approval 30-03-2026
Explanation for the Deviation / Variation Pursuant to shareholders’ approval dated March 30, 2026, the Company reallocated ₹1.16 crore out of the unutilised IPO proceeds originally earmarked towards repayment/prepayment of borrowings and issue-related expenses to meet working capital requirements, as the original objectives had been substantially achieved.
Comments of the Audit Committee after review The Audit Committee has reviewed the variation in utilisation of IPO proceeds and noted that the reallocation is in line with the shareholders’ approval and is in the best interest of the Company considering the operational and working capital requirements.
Comments of the auditors, if any Subsequent to the reporting date, the shareholders of the Company at the Extraordinary General Meeting held on March 30, 2026 approved variation in utilisation of IPO proceeds in accordance with the Companies Act, 2013 and SEBI regulations. Out of the unutilised IPO proceeds of ₹5.05 crore, ₹1.16 crore originally earmarked towards repayment/prepayment of borrowings and issue-related expenses was reallocated
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 Funding capital expenditure requirements of our company towards purchasing office, interior work and refurbishment NA 11,486.00 0.00 11,203.00 0.00 The Company has deployed Rs. 11.20 crore towards capital expenditure as on March 31, 2026. The balance Rs.0.28 crore will be utilized for pending interior work as per the agreed contractor terms.
2 To meet working capital requirements of the company NA 729.00 0.00 375.00 116.00 The allocation for working capital requirements has been revised during the quarter, resulting in an increase of Rs. 11.56 Lakhs over the original allocation. Funds utilized and unutilized as on the reporting date are Rs. 37.50 Lakhs and Rs. 47.00 Lakhs respectively. The said variation is in accordance with the revised allocation framework approved by the management/Board, as applicable.
3 Repayment/ prepayment of certain borrowings availed by our company NA 1,100.00 28.00 1,072.00 0.00 No Due Certificates have been obtained. The residual balance of Rs. 0.28 crore will be utilized as working capital, and as The Company has taken the approval of the members in the EGM held on 30th March 2026 for the same.
4 General corporate purpose NA 559.00 0.00 559.00 0.00
5 Issue Proceeds NA 485.00 3,965.00 3,965.00 0.00 The Company has taken the approval of the members in the EGM held on 30th March 2026 to use this funds as working capital, as the issue expenses have been reduced.


Signatory Details

Name of signatory Amit Rajendraprasad Dalmia
Designation of person Managing Director
Place Mumbai
Date 20-05-2026


Amount in (Lakhs)

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 Encompass Design India Limited Amit Rajendraprasad Dalmia Managing Director Remuneration 12.00 NA 6.00 0.97 0.97
2 Encompass Design India Limited Amit Rajendraprasad Dalmia Managing Director Loan NA 0.00 134.39 134.39 Any other Unsecured Loan from Managing Director 0 Repayable on Demand Loan 0 Repayable on Demand Unsecured Working capital
3 Encompass Design India Limited Mrs. Susmita Amit Dalmia Whole Time Director Remuneration 24.00 NA 12.00 1.73 1.73
4 Encompass Design India Limited Mr Ruman kailas Agarwal Whole Time Director Remuneration 26.78 NA 13.39 2.23 2.23
5 Encompass Design India Limited Mr.Tarak Amrutlal Nagda CFO Remuneration 30.06 NA 15.03 2.51 2.51
6 Encompass Design India Limited Mrs Nikita Dinesh Chandak Company Secretary Remuneration 4.66 NA 2.33 0.39 0.39
7 Encompass Design India Limited Mrs.Mamta Nagda Relative of CFO Any other transaction Professional fees 4.80 NA 2.40 0.00 0.00
8 Encompass Design India Limited Mr. Yogendra Vashishta Promoter Remuneration 7.20 NA 3.60 0.36 0.36
Total value of transaction during the reporting period 54.75