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unitRef="INRPerShare">2.34</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt: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 February 09, 2026. A review, as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015, has been completed by the Statutory Auditors and they have issued a limited review report on the aforesaid results. &lt;BR&gt; 
2. These unaudited standalone &amp; consolidated financial results have been prepared in accordance with the recognition and measurement principles 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. &lt;BR&gt; 
3. 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 allotted 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 allotted 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 with banks. &lt;BR&gt; 
4. The Group’s business activities primarily fall within the infrastructure development sector, focusing on turnkey projects related to Water Treatment Plants (WTPs), Sewage Treatment Plants (STPs), Common Effluent Treatment Plants (CETPs), and Water Supply Schemes, encompassing project construction and execution activities. &lt;BR&gt; 
During the nine-month period ended 31 December 2025, the Group has diversified into the renewable energy sector. In view of this development, the management undertook a detailed assessment of the nature of internal reviews performed by the Chief Operating Decision Maker (CODM) comprising the Board of Directors for evaluating the financial and operational performance and for the allocation of resources across various business activities. Based on this assessment and considering the growing scale and distinct nature of the renewable operations, the Group has identified two reportable segments in accordance with the requirements of Ind AS 108 “Operating Segments”: 1.EPC and O&amp;M Business – comprising engineering, procurement, construction, and operation &amp; maintenance activities related to Water Treatment Plants, Sewage Treatment Plants, Common Effluent Treatment Plants, and Water Supply Schemes; and 2.Renewable Business – comprising generation and sale of electricity from renewable energy sources. &lt;BR&gt; 
5. During the quarter ended June 2025, the Company’s management has identified a cyber fraud incident involving fraudulent transfer of funds out of the company amounting to Rs.1,115.00 lakhs (Rs 495 lakhs upto 30 June 2025 &amp; Rs. 620 Lakhs subsequently). Upon identification of these fraudulent transactions, complaint was promptly lodged on the National Cyber Crime Reporting Portal, and an FIR was registered with the IFSO Wing, Special Cell, Outer North District, Dwarka, Delhi. &lt;BR&gt; 
Prsuant to FIR and ongoing proceedings to trace and recover the misappropriated funds, the Hon’ble Judicial Magistrate Court, Delhi has directed across various banks to impose lien and release of funds as identified through the National Cyber Crime Reporting Portal. In view of this action an amount of Rs. 264.05 lakhs were credited to the company bank account out of total lien of Rs. 302.00 lakhs as of the reporting date. An amount of Rs. 848.40 lakhs has been charged to standalone financial result for the nine months period ended December 31, 2025 under Exceptional Items. &lt;BR&gt; 
In the interest of good governance and to uphold accountability, the Chairman &amp; Whole-time Director and the Managing Director have voluntarily relinquished their remuneration until the financial losses arising from the fraud are fully recovered/adjusted. &lt;BR&gt; 
6. (A) EIE Renewables Private Limited (Subsidiary of parent company) acquired the M/s Soltrix Energy Solution Private Limited pursuant to a Share Purchase and Option Agreement dated June 25, 2025, entered into with Prama Instrument Private Limited. &lt;BR&gt; 
Under this agreement, EIE Renewables acquired 49% of Prama’s equity shares, with a call option over the remaining 51%, exercisable at a future date. As the arrangement effectively transfers control of the Entity to EIE Renewables Private Limited, the investment under the call option has been recognized and accounted for as an equity investment in the consolidated financial statement of the Group. &lt;BR&gt; 
(B) During the nine-month period ended December 31, 2025, EIE Renewables Private Limited, a subsidiary of the Company, acquired 100% equity interest in Vento Power Infra Private Limited. Pursuant to the acquisition, a gain on bargain purchase amounting to Rs.1,168.60 lakhs has been recognized. This gain has been considered and disclosed under “Other Equity” in the consolidated financial results of the Group.  Pursuant to this acquisition, EIE Renewables Private Limited has taken over the project finance term loan outstanding in the books of Vento Power Infra Private Limited, amounting to Rs.12,135.47 lakhs, at an assigned value of Rs.11,360.61 lakhs. The differential amount of Rs.774.86 lakhs has been recognized as a gain under “Other Income” in the Consolidated Statement of Profit and Loss for the nine-month period ended December 31, 2025. &lt;BR&gt; 
7. The aforesaid 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. &lt;BR&gt; 
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