CEWATER2025-07-012025-09-30CEWATER2025-09-30CEWATER2025-03-31CEWATER2025-04-012025-09-30CEWATER2025-07-012025-09-30in-capmkt:OtherExpenses1MemberCEWATER2025-07-012025-09-30in-capmkt:OtherExpenses2MemberCEWATER2025-04-012025-09-30in-capmkt:OtherExpenses1MemberCEWATER2025-04-012025-09-30in-capmkt:OtherExpenses2MemberCEWATER2025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1CEWATER2025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss1CEWATER2025-07-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1CEWATER2025-04-012025-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544315CEWATERNOTLISTEDINE037Z01029CONCORD ENVIRO SYSTEMS LIMITEDMain BoardEquity2025-04-012026-03-312025-11-072025-11-03INRMillionsQuarterlySecond quarterSingle segmentWater Treatment Products and Technologies2025-11-0717:00:002025-11-0717:51:00trueCash Flow IndirectNot applicable2025-07-012025-09-30UnauditedConsolidated1248450000590800001307530000614100000119940000-11552000025606000048480000370800002973000001257440000500900000500900007840000-12490000-4650000054740000-81900000-8190000-1640000449100006921000011412000044910000069210000010348000052.572.57-0.4-0.42.172.171 The above Unaudited Consolidated financial results the Results of Concord Enviro Systems Limited the Holding Company the Company and its subsidiaries Holding company and subsidiaries together referred to as the Group and its joint ventures for the quarter and half year ended September 30 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on November 07 2025 The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results <BR> <BR> 2 The 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 LODR Regulations <BR> <BR> 3 On September 29 2025 the Company through its wholly owned subsidiary Rochem Separation Systems India Private Limited acquired 100 percent of the equity share capital of Pathak Utility Private Limited the Acquired Entity The Acquired Entity is primarily engaged in the business of Water and Wastewater Management This acquisition is in line with the Company strategic objective of strengthening and expanding the presence in the water treatment sector especially the third party OandM business of the group2025-04-012025-09-30UnauditedConsolidated227237000020964000024820100001040610000222890000-1194100004966200009360000072540000563970000237082000011119000001111900007840000-578000020600000109130000-183800000-18380000-4650000861000007686000016296000086100000076860000010348000055.055.05-0.89-0.894.164.16Cost of Services130790000Other Expenses166510000Cost of Services247160000Other Expenses3168100007662000002643000009900000328870000825000006451800005390000000290600008296000097520000514400002016750000201329000001793120000357370000620660000233000012010000028935800000213837000070452400009346000009155450000103480000539443000054979100000549791000061850000000379200009977000012212000000107200002326100001569700000148230000130876000014569900002694000030536300001785400003814000044630000033149400001099900000365754000091554500004 During the quarter ended June 2025 a reimbursement of Rs 45 million from AF Holdings representing their proportionate share of expenses incurred for the filing of the Draft Red Herring Prospectus in FY 2022 23 has been recognized as income under the head Other Income The total filing expenses had been written off in FY 2022 23 <BR> <BR> 5 During the quarter ended December 2024 the Company had completed its Initial Public Offer IPO 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 00 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 National Stock Exchange of India Limited NSE and BSE Limited BSE on December 27 2024 <BR> The Companys share of total offer expenses are Rs 129 24 million The details of IPO proceeds of Rs 1750 00 million net of provisional IPO expenses of Rs 129 24 million which were utilized as at September 30 2025 are summarized below <BR> <BR> Particulars Amount to be utilised Utilised amount upto Unutilised amount <BR> upto <BR> as per prospectus September 30 2025 March 31 <BR> 2025 <BR> Objects as given in Prospectus 1620 76 796 18 <BR> 824 58 <BR> <BR> The IPO proceeds of Rs 824 58 million which were unutilized as at September 30 2025 are temporarily invested in Bank Deposit with scheduled commercial bank. <BR> <BR> 6 The Management made a resolution on February 13 2024 to discontinue the operations of M s Blue water Trading and Treatment FZE and to initiate the liquidation process voluntarily. Blue water Trading and Treatment FZE is a step down subsidiary of the Holding Company As a result the going concern assumption is no longer valid for the said Entity At March 31 2025 the entity was classified as a disposal entity and as a discontinued operation The results of the Entity for the period year are presented on the following <BR> Particulars Quarter Ended Half year ended Year Ended <BR> September 30 <BR> 2025 June 30 <BR> 2025 September 30 <BR> 2024 September 30 <BR> 2025 September 30 <BR> 2024 March 31 <BR> 2025 <BR> e Loss after tax for the period year from discontinued operations c d -8 19 -10 19 -16 31 -18 38 -34 33 -67 00 <BR> <BR> 7 Certain amounts for the prior period year were reclassified to conform to current periods presentation However such reclassifications do not have any impact on the Groups previously reported financial result or equity <BR> <BR> 8 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 Segment98870000-286630000-484200000-5738100000000968800000111400000078590000000008116000010000335900000-60000000-18380000-38300000-498370000-387180000000188600000-40604000000000000079630000000000000000004500000010000335900000351960000306380000000000003359000001975000012870000097660000002056200001059600000105960000251410000357370000Remeasurement of defined benefit plans-4910000-4910000Remeasurement of defined benefit plans-5750000-5750000-1230000-1450000Foreign exchange differences on translation of foreign operations7361000073610000Foreign exchange differences on translation of foreign operations81980000819800007200008200006921000076860000