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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above unaudited standalone &amp; consolidated financial results have been reviewed by the Audit Committee &amp; approved by the Board of Directors of the Company at their respective meetings held on  Feburary 06, 2025. A limited review of these results for the quarter ended December 31, 2024 &amp; for the Nine months ended December 31, 2024 has been carried out by the Statutory Auditors pursuant to Regulation 33 of Securites and Exchange Board of india (Listing Obligations and Disclosure Requirements) Regulation,2015 as amended, who have issued unmodified opinion on the above results.   2.The Financial Results for the corresponding quarter ended December 31, 2023 as reported in the standalone &amp; consolidated financial results  have been reviewed by the Audit Committee &amp; 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 neccessary due diligence to ensure that the financial results for these periods provide a true &amp; fair view of the Company's affairs.   3.These unaudited standalone &amp; consolidated financial results have been prepared in accordance with the recognition and measurement priciples 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.   4. 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 alloted 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 alloted 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 have been lying in fixed deposits and current account with banks.    5. 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 &amp; consolidated financial results.   6.  The consolidated financial results includes the financial results of the Holding Company (including 5 Joint controlled operations) and 03 Subsidiaries as below:   a. EIEPL- HNB JV - Jointly Controlled Operations (JCO)   b. HNB- EIEPL JV - Jointly Controlled Operations (JCO)   c. BIPL - EIEPL JV - Jointly Controlled Operations (JCO)   d. EIEPL - ABI JV - Jointly Controlled Operations (JCO)   e. EIEPL - LCIPPL - ABI JV - Jointly Controlled Operations (JCO)   f. EIEPL Bareilly Infra Engineers Private Limited - Subsidiary   g. EIEL Mathura Infra Engineers Private Limited - Subsidiary   h. Enviro Infra Engieers (Saharanpur) Private Limited - Subsidiary       7. The aforesaid unaudited standalone &amp; consolidated financial results will be uploaded on the Company's website, www.eiel.in &amp; will be available on the website of BSE Limited , www.bseindia.com &amp; National Stock Exchange of India Limited, www.nseindia.com for the benefit of Shareholders &amp; Investors.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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</xbrli:xbrl>