INTEGRATED FILING — Other than Banks



General information about company

Scrip code 000000
NSE Symbol KONSTELEC
MSEI Symbol NOTLISTED
ISIN INE0QEI01011
Name of Company KONSTELEC ENGINEERS LIMITED
Type of company SME
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 20-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Half Yearly
Reporting Quarter Yearly
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 ELECTRICAL AND EPC CONTRACTS
Start date and time of board meeting 20-May-2025   16:30:00
End date and time of board meeting 20-May-2025   19:35:00
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 — Other than Bank
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-Oct-2024 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 Revenue From Operations
Revenue from operations 1092622000 1937068000
Other income 10442000 19502000
Total Income 1103064000 1956570000
2 Expenses
(a) Cost of materials consumed 478164000 743815000
(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 152863000 325603000
(e) Finance costs 39706000 73144000
(f) Depreciation and amortisation expense 5878000 10922000
(g) Other Expenses
1 Other Expenses 410400000 736235000
Total other expenses 410400000 736235000
Total expenses 1087011000 1889719000
3 Profit before exceptional and extraordinary items and tax 16053000 66851000
4 Exceptional items 0 0
5 Profit before extraordinary items and tax 16053000 66851000
6 Extraordinary items 0 0
7 Profit before tax 16053000 66851000
8 Tax Expense
Current tax 6011000 19833000
Deferred tax -364000 -454000
Total tax expenses 5647000 19379000
9 Net Profit Loss for the period from continuing operations 10406000 47472000
10 Profit (loss) from discontinuing operations before tax 0 0
11 Tax expense of discontinuing operations 0 0
12 Net profit (loss) from discontinuing operation after tax 0 0
13 Profit (loss) for period before minority interest 10406000 47472000
14 Share of profit (loss) of associates 0 0
15 Profit (loss) of minority interest 0 0
16 Net profit (Loss) for the period 10406000 47472000
17 Details of equity share capital
Paid-up equity share capital 151000000 151000000
Face value of equity share capital 10 10
18 Reserves excluding revaluation reserve 0
19 Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.69 3.14
Diluted earnings (loss) per share from continuing and discontinued operations 0.69 3.14
20 Debt equity ratio
21 Debt service coverage ratio
22 Interest service coverage ratio
23 Disclosure of notes on financial results Textual Information(1)


Text Block
Textual Information(1) Notes to the Financial Results: 1 The above financial results which are published in accordance with Regulations 33 of SEBI (Listing Obligation & Disclosure Requirements), 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 10th May 2024. The Financial results have been prepared in accordance with the Accounting Standards (“AS”) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of Companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. 2 As per MCA Notification dtd.16th February 2015, Companies whose shares are listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and disclosure Requirements) Regulation, 2009 are exempted from the compulsory requirement of adoption of IND-AS. 3 The Statements are prepared in accordance with the requirement of accounting Standards (AS) specified under section 133 of the Companies Act , 2013 read with rule 7 of the Companies ( Accounts) Rules , 2014 4 All activities of the company revolve around the main business and as such there is no separate reportable business segment. 5 The company is having joint venture with Konstelec Hitech Engineers Private Limited having share of 47%, consolidated statement is prepared for the same. 6 Earning Per Share is calculated on weighted average of the share capital received by the company. Half yearly EPS is not annualised. 7 Figures of the half year ended on March 31, 2025 represent the difference between the audited figures in respect of full financial year and the published audited figures of six months ended September 30, 2024 8 The figures for the corresponding previous periods / year have been regrouped / reclassified wherever necessary. 9 The Statutory Auditors have carried out the Statutory Audit of the above financial results of the Company and have expressed an unmodified opinion on these results. 10 Company has provided Provision for expected loss from its JV in Konstelec Hitech Engineers Private Limied as the same is not recoverable.


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


Cash flow statement — indirect
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
1 Statement of cash flows
Cash flows from used in operating activities
Profit before extraordinary items and tax 66851000
2 Adjustments for reconcile profit (loss)
Adjustments to profit (loss)
Adjustments for finance costs 56881000
Adjustments for depreciation and amortisation expense 10922000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for share-based payments 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) -2429000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments to profit (loss) 65374000
3 Adjustments for working capital
Adjustments for decrease (increase) in inventories 0
Adjustments for decrease (increase) in trade receivables 26126000
Adjustments for decrease (increase) in other current assets -330934000
Adjustments for increase (decrease) in trade payables 73313000
Adjustments for increase (decrease) in other current liabilities -21235000
Adjustments for provisions -7864000
Total adjustments for working capital -260594000
Total adjustments for reconcile profit (loss) -195220000
Net cash flows from (used in) operations -128369000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 19833000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities before extraordinary items -148202000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) operating activities -148202000
4 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 1710000
Purchase of property plant and equipment 28744000
Proceeds from sales of intangible assets 0
Purchase of intangible 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 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -12666000
Proceeds from government grants 0
Net cash flows from (used in) investing activities before extraordinary items -39700000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) investing activities -39700000
Cash flows from used in financing activities
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 238891000
Repayments of borrowings 0
Dividends paid 0
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -57801000
Net cash flows from (used in) financing activities before extraordinary items 181090000
Proceeds from extraordinary items 0
Payment for extraordinary items 0
Net cash flows from (used in) financing activities 181090000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -6812000
6 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 -6812000
Cash and cash equivalents cash flow statement at beginning of period 14987000
Cash and cash equivalents cash flow statement at end of period 8175000


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
Equity and liabilities
1 Shareholders' funds
Share capital 151000000
Reserves and surplus 835809000
Money received against share warrants
Total shareholders' funds 986809000
2 Share application money pending allotment 0
3 Deferred government grants
4 Minority interest
5 Non-current liabilities
Long-term borrowings 43270000
Deferred tax liabilities (net)
Foreign currency monetary item translation difference liability account
Other long-term liabilities
Long-term provisions 0
Total non-current liabilities 43270000
6 Current liabilities
Short-term borrowings 646593000
Trade Payables
(A) Total outstanding dues of micro enterprises and small enterprises 72533000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 345432000
Total Trade payable 417965000
Other current liabilities 253913000
Short-term provisions 35699000
Total current liabilities 1354170000
Total equity and liabilities 2384249000
Assets
1 Non-current assets
i Property, Plant and Equipment and Intangible assets
Property, Plant and Equipment 102755000
Producing properties
Intangible assets 532000
Preproducing properties
Property, Plant and Equipment capital work-in-progress 21283000
Intangible assets under development or work-in-progress
Total Property, Plant and Equipment and Intangible assets 124570000
ii Non-current investments 900000
v Deferred tax assets (net) -898000
vi Foreign currency monetary item translation difference asset account
vii Long-term loans and advances 2348000
viii Other non-current assets 58990000
Total non-current assets 185910000
Current assets
Current investments 0
Inventories 0
Trade receivables 668456000
Cash and cash equivalents 212121000
Bank balance other than cash and cash equivalents 0
Short-term loans and advances 148939000
Other current assets 1168823000
Total current assets 2198339000
Total assets 2384249000
Disclosure of notes on assets and liabilities Textual Information(1)


Text Block
Textual Information(1) Notes to the Financial Results: 1 The above financial results which are published in accordance with Regulations 33 of SEBI (Listing Obligation & Disclosure Requirements), 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 10th May 2024. The Financial results have been prepared in accordance with the Accounting Standards (“AS”) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 7 of Companies (Account) Rules 2014 by the Ministry of Corporate Affairs and amendments thereof. 2 As per MCA Notification dtd.16th February 2015, Companies whose shares are listed on SME exchange as referred to in Chapter XB of SEBI (Issue of Capital and disclosure Requirements) Regulation, 2009 are exempted from the compulsory requirement of adoption of IND-AS. 3 The Statements are prepared in accordance with the requirement of accounting Standards (AS) specified under section 133 of the Companies Act , 2013 read with rule 7 of the Companies ( Accounts) Rules , 2014 4 All activities of the company revolve around the main business and as such there is no separate reportable business segment. 5 The company is having joint venture with Konstelec Hitech Engineers Private Limited having share of 47%, consolidated statement is prepared for the same. 6 Earning Per Share is calculated on weighted average of the share capital received by the company. Half yearly EPS is not annualised. 7 Figures of the half year ended on March 31, 2025 represent the difference between the audited figures in respect of full financial year and the published audited figures of six months ended September 30, 2024 8 The figures for the corresponding previous periods / year have been regrouped / reclassified wherever necessary. 9 The Statutory Auditors have carried out the Statutory Audit of the above financial results of the Company and have expressed an unmodified opinion on these results. 10 Company has provided Provision for expected loss from its JV in Konstelec Hitech Engineers Private Limied as the same is not recoverable.


Format for Reporting Segment 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-Oct-2024 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether results 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
Net Segment Asset
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities
Net Segment Liabilities
Disclosure of notes on segments




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 M/S SHAH P M AND ASSOCIATES Yes 31-Jul-2026


Financial details
Sr. Particulars Audited Figures (as reported before adjusting for qualifications) Adjusted Figures (audited figures after adjusting for qualifications)
1 Turnover / Total income
2 Total Expenditure
3 Net Profit/(Loss)
4 Earnings Per Share
5 Total Assets
6 Total Liabilities
7 Net Worth


Signatories details

Name of CEO / Managing director
Name of CFO
Name of audit committee chairman
Name of statutory auditor
Name of other signatory, if any, with designation
Place
Date