CEWATER2024-10-012024-12-31 CEWATER2024-10-012024-12-31 CEWATER2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member CEWATER2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member CEWATER2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member CEWATER2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member CEWATER2024-12-31 CEWATER2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CEWATER2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member CEWATER2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member CEWATER2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member CEWATER2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member CEWATER2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544315 CEWATER NA Concord Enviro Systems Limited Equity 2024-04-01 2025-03-31 2025-02-13 2025-02-08 INR Millions Third quarter 18:30:00 21:00:00 2025-02-13 2025-02-13 Not applicable Single segment Water & wastewater treatment and reuse solutions including Zero liquid discharge technology 2024-10-01 2024-12-31 Unaudited Consolidated 1228210000.00 11790000.00 1240000000.00 487940000.00 125300000.00 -1510000.00 233320000.00 57630000.00 40340000.00 371700000.00 1314720000.00 -74720000.00 0.00 -74720000.00 11990000.00 -4070000.00 7920000.00 0.00 -82640000.00 0.00 0.00 0.00 -3000000.00 -85640000.00 15640000.00 -70000000.00 -85640000.00 0.00 -70000000.00 0.00 103480000.00 5 -4.14 -4.14 0.00 0.00 -4.14 -4.14 1. 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 qtr and 9 months ended Dec 31, 2024 have been reviewed by the Audit Committee and approved by the BOD at their respective meetings held on Feb 13, 2025. The Statutory Auditor of the Company have carried out Limited Review of the aforesaid results. 2. 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 SEBI (LODR) Regulations 2015, as amended ( the Regulations ) 3. The financial results for the qtr and 9 months ended Dec 31, 2023, as reported in the results have been approved by the Company's BOD 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 on Dec 27, 2024. 4. In continuation to the information given in the Prospectus and pursuant to Regulation 30 and other applicable provisions of the SEBI (LODR) Regulations, 2015 (“Listing Regulations”) the application submitted by one of the creditors of our material subsidiary Rochem Separation Systems (India) Private Limited (RSS), Ketav Consultant under Section9 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 would challenge the application once the matter is listed. 5. During the qtr ended Dec 31, 2024, the Company had completed its Initial Public Offer of 7137321 equity shares of face value of Rs.5 each at an issue price of Rs.701 per share (including a share premium of Rs.696 per share). The issue comprised of a fresh issue of 2496433 equity shares aggregating to Rs.1750 million and offer for sale of 4640888 equity shares by selling shareholders aggregating to Rs.3253.26 million, totalling to Rs.5003.26 million. Pursuant to the IPO, the equity shares of the Company were listed on NSE and BSE on Dec 27, 2024. The Company's share of total offer expenses are estimated to be Rs.129.24 million. The details of IPO proceeds of Rs.1750 million (net of provisional IPO expenses of Rs.129.24 million) which were utilized as at Dec 31, 2024 are summarised below. Particulars Amount to be utilised Utilised amount upto Unutilised amount upto as per prospectus Dec 31, 2024 Dec 31, 2024 Objects as given in the Prospectus 1620.76 0.00 1620.76 The IPO proceeds of Rs.1620.76 million which were unutilized as at Dec 31, 2024 are temporarily invested in fixed deposit with scheduled commerical bank. 6.The company is primarily engaged in the business of providing water and wastewater treatment and reuse solutions, including zero liquid discharge technology. The Chief Operating Decision Makers 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 2024-12-31 Unaudited Consolidated 3874460000.00 21460000.00 3895920000.00 1615280000.00 302090000.00 72880000.00 625860000.00 155290000.00 113420000.00 930980000.00 3815800000.00 80120000.00 0.00 80120000.00 29540000.00 -1700000.00 27840000.00 0.00 52280000.00 0.00 0.00 0.00 -8660000.00 43620000.00 -880000.00 42740000.00 43620000.00 0.00 42740000.00 0.00 103480000.00 5 2.11 2.11 0.00 0.00 2.11 2.11 Other Expenses 296440000.00 Service Charges 75260000.00 Other Expenses 744920000.00 Service Charges 186060000.00 Remeasurement of defined benefit plans - gain/(loss) -40000.00 Remeasurement of defined benefit plans - gain/(loss) -110000.00 -40000.00 -110000.00 -10000.00 -30000.00 Foreign exchange differences on translation of Foreign operations 15230000.00 Foreign exchange differences on share of joint ventures 440000.00 Foreign exchange differences on translation of Foreign operations -1340000.00 Foreign exchange differences on share of joint ventures 540000.00 15670000.00 -800000.00 0.00 0.00