5443152025-10-012025-12-315443152025-12-315443152025-04-012025-12-315443152025-10-012025-12-31in-capmkt:OtherExpenses1Member5443152025-10-012025-12-31in-capmkt:OtherExpenses2Member5443152025-04-012025-12-31in-capmkt:OtherExpenses1Member5443152025-04-012025-12-31in-capmkt:OtherExpenses2Member5443152025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443152025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443152025-12-31Statement15443152025-10-012025-12-31Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544315CEWATERNAINE037Z01029CONCORD ENVIRO SYSTEMS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-02-05INRMillionsQuarterlyThird quarterSingle segmentWater Treatment Products and Technologies2026-02-1218:20:002026-02-1218:56:00Not applicabletrue1falseN.A.2025-10-012025-12-31UnauditedStandalone1333500001826000015161000009751000024820000147500001400000127000080700001478200003790000-3900000-1100007870000-378000040900000-42000000000-4200000550000-36500001034800005-0.2-0.200-0.2-0.21 The unaudited standalone financials results THE RESULTS of Concord Enviro Systems Ltd THE COMPANY for the quarter ended Dec31 2025 is reviewed by Audit Committee and approved by BOD at its meeting held on Feb 12 2026 The Statutory Auditors of the Company have carried out Limited Review of results <BR> 2 The results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards 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 <BR> 3 During quarter Jun25 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 FY23 has been recognized as income under the head Other Income The total filing expenses had been written off in FY23 <BR> 4 Gov of India has notified the four Labour Codes on Nov21 25 the Code on Wages 2019 the Industrial Relations Code 2020 the Code on Social Security 2020 and the Occupational Safety Health and Working Conditions Code 2020 consolidating 29 existing labour laws The Co has assessed the financial impact arising from these regulatory changes particularly concerning the revised definition of wages and its impact on gratuity and other benefits An incremental impact of gratuity liability arising out of past service cost and increase in leave liability together by Rs 3.90 million has been recognized as an Exceptional Item during the quarter considering material regulatory driven and non recurring nature of this impact The Co will continue to monitor state specific rules and further clarifications from the Gov and provide appropriate accounting effects as needed <BR> 5 During the quarter ended Dec2024 the Company had completed its Initial Public Offer of 7137321 equity shares of face value of Rs 5 each at an issue price of Rs701 per share including a share premium of Rs696 per share Issue comprised of fresh issue of 2496433 equity shares aggregating to Rs1750 million and offer for sale of 4640888 equity shares by selling shareholders aggregating to Rs3253.26 million totalling to Rs5003.26 million Pursuant to the IPO equity shares of the Company were listed on NSE and BSE on Dec27 2024 <BR> The Company share of total offer expenses are Rs129.24 million The details of IPO proceeds of Rs 1750 million net of IPO expenses of Rs129.24 million which were utilized as at Dec31 2025 are summarised below <BR> Particulars Amount to be utilised Utilised amount upto Unutilised amount upto <BR> as per prospectus Dec31 2025 Dec31 2025 <BR> Objects as given in the Prospectus 1620.76 908.30 712.46 <BR> IPO proceeds of Rs712.46 million which were unutilized as at dec31 2025 are temporarily invested in bank deposits with scheduled commercial bank <BR> 6 The company is primarily engaged in the business of providing water and wastewater treatment and reuse solutions including zero liquid discharge technology Chief Operating Decision Makers monitor and review operating results of the Group as a whole Thus there are no other reportable segments for the company as per requirements of Ind AS 108 Operating Segment <BR> 2025-04-012025-12-31UnauditedStandalone3823600001054600004878200000360880000-539000040730000273000013800002504000042537000062450000-39000005855000015710000-2680000130300000455200000000455200002500004577000010348000052.22.2002.22.2Cost of services0Other Expenses8070000Cost of services70000Other Expenses24970000Remeasurement of defined benefit plans - gains/(loss)730000730000Remeasurement of defined benefit plans - gains/(loss)33000033000018000080000550000250000Public Issues2024-12-2717500000002025-12-31trueICRA LimitedfalseNot ApplicableNot ApplicableNot ApplicablePrayas GoelManaging DirectorMumbai2026-02-12