CEWATER2024-07-012024-09-30 CEWATER2024-07-012024-09-30 CEWATER2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member CEWATER2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member CEWATER2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member CEWATER2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member CEWATER2024-09-30 CEWATER2024-07-012024-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CEWATER2024-07-012024-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CEWATER2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CEWATER2024-07-012024-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member CEWATER2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member CEWATER2024-07-012024-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544315 CEWATER NOTLISTED Concord Enviro Systems Limited Equity 2024-04-01 2025-03-31 2025-01-17 2025-01-10 INR Millions Half yearly 18:30:00 19:00:00 2025-01-17 2025-01-17 true Cash Flow Indirect Not applicable Single segment Water & wastewater treatment and reuse solutions including Zero liquid discharge technology 2024-07-01 2024-09-30 Unaudited Consolidated 1618940000.00 16490000.00 1635430000.00 643890000.00 89890000.00 99650000.00 201050000.00 49380000.00 38430000.00 315670000.00 1437960000.00 197470000.00 0.00 197470000.00 17550000.00 1820000.00 19370000.00 0.00 178100000.00 0.00 0.00 0.00 -5100000.00 173000000.00 -9020000.00 163980000.00 173000000.00 163980000.00 0.00 91000000.00 5 9.51 9.51 0.00 0.00 9.51 9.51 (i) The Unaudited Consolidated financial results (the Results ) of Concord Enviro Systems Limited (the 'Parent' and the 'Company') and its subsidiaries (Parent and subsidiaries together referred to as 'the Group') and its joint ventures for the quarter and half year ended September 30, 2024 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on January 17, 2025. The Statutory Auditor of the Company have carried out Limited Review of the aforesaid results. (ii) The Unaudited Consolidated financial results of the Group and its joint ventures have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards ( Ind AS ) as prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and other accounting principles generally accepted in India and in terms of Regulation 33 of the Securities and Exchange Board of India (Listing Obligation and Disclosure Requirements) Regulations 2015, as amended ( the Regulations ). (iii) The financial results for the quarter ended June 30, 2024 and September 30, 2023 and the half year ended September 30, 2023, as reported in the results have been approved by the Company's Board of Directors but have not been subjected to limited review since the requirement of submission of quarterly consolidated financial results is applicable on listing of equity shares of the Company from the quarter ended September 30, 2024. (iv) Subsequent to the quarter ended September 30, 2024, the company has completed an Initial Public Offering (IPO) of aggregating to Rs. 5,003.26 million comprising total number of equity shares of 7,137,321 equity shares which comprises of Fresh Issue of 2,496,433 equity shares aggregating to IPO proceeds of Rs. 1,750.00 million (i.e face value of Rs. 5 per share and securities premium of Rs. 696.00 per share) and offer for sale of 4,640,888 equity shares aggregating to proceeds of Rs. 3,253.26 millions (i.e face value of Rs. 5 each per share and share premium of 696.00 per share) The Company's equity shares were listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on December 27, 2024. Thus, this statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2024, is prepared for the first time in compliance with Regulation 33 of the Listing Regulations. (v) In continuation to the information given in the Prospectus and pursuant to Regulation 30 and other applicable provisions of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) the application submitted by one of the creditors of our material subsidiary Rochem Separations (India) Private Limited (RSS), Ketav Consultant under Section 9 of the Insolvency and Bankruptcy Code, 2016, for initiating Corporate Insolvency Resolution Process (CIRP) has been acknowledged by Hon’ble National Company Law Tribunal (NCLT). RSS is in the process of challenging this application. (vi) The company is primarily engaged in the business of providing water and wastewater treatment and reuse solutions, including zero liquid discharge (“ZLD”) technology. The Chief Operating Decision Makers (CODM) monitor and review the operating results of the Group as a whole. Therefore there are no other reportable segments for the company as per requirements of Ind AS 108 'Operating Segment'. Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 2646250000.00 29610000.00 2675860000.00 1127340000.00 176790000.00 74390000.00 392540000.00 97660000.00 73080000.00 579220000.00 2521020000.00 154840000.00 0.00 154840000.00 17550000.00 2370000.00 19920000.00 0.00 134920000.00 0.00 0.00 0.00 -5660000.00 129260000.00 -16550000.00 112710000.00 129260000.00 112710000.00 0.00 91000000.00 5 7.10 7.10 0.00 0.00 7.10 7.10 Other Expenses 254790000.00 Service Charges 60880000.00 Other Expenses 468420000.00 Service Charges 110800000.00 724830000.00 141070000.00 0.00 272920000.00 11280000.00 596900000.00 18930000.00 0.00 49800000.00 68730000.00 78990000.00 82400000.00 1977120000.00 1482500000.00 0.00 1090210000.00 31170000.00 156040000.00 3220000.00 108990000.00 1389630000.00 26550000.00 1602550000.00 4501230000.00 6478350000.00 91000000.00 3247200000.00 3338200000.00 3338200000.00 256100000.00 43860000.00 299960000.00 80860000.00 15210000.00 396030000.00 1426150000.00 939490000.00 48120000.00 2413760000.00 287680000.00 28930000.00 13750000.00 2744120000.00 3140150000.00 6478350000.00 97660000.00 57400000.00 632610000.00 0.00 -936480000.00 0.00 0.00 0.00 0.00 -217200000.00 0.00 153750000.00 0.00 73080000.00 -19410000.00 0.00 0.00 0.00 0.00 -16460000.00 0.00 3480000.00 0.00 1070000.00 0.00 0.00 11480000.00 0.00 0.00 -165980000.00 -11140000.00 0.00 0.00 0.00 13960000.00 0.00 -25100000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -630000.00 122880000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21120000.00 -260000.00 0.00 0.00 0.00 0.00 4030000.00 0.00 -22000000.00 0.00 -162340000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 150380000.00 0.00 0.00 14770000.00 0.00 99560000.00 0.00 0.00 36050000.00 -151390000.00 0.00 -151390000.00 182560000.00 31170000.00 Remeasurement of defined benefit plans -90000.00 Remeasurement of defined benefit plans -110000.00 -90000.00 -110000.00 -30000.00 -30000.00 Foreign exchange differences on translation of foreign operations -8150000.00 Foreign exchange differences on share of joint ventures -810000.00 Foreign exchange differences on translation of foreign operations -16570000.00 Foreign exchange differences on share of joint ventures 100000.00 -8960000.00 -16470000.00 0.00 0.00