5443152025-10-012025-12-315443152025-04-012025-12-315443152025-10-012025-12-31in-capmkt:OtherExpenses1Member5443152025-10-012025-12-31in-capmkt:OtherExpenses2Member5443152025-04-012025-12-31in-capmkt:OtherExpenses1Member5443152025-04-012025-12-31in-capmkt:OtherExpenses2Member5443152025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443152025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443152025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15443152025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217: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 applicable2025-10-012025-12-31UnauditedConsolidated124575000040900000128665000080172000070060000-25916000026512000060120000425300003250100001305400000-18750000-51750000-7050000014900000-18860000-39600000-66540000-67300000-6730000-8500000-8177000028890000-52880000-817700000-5288000001034800005-3.63-3.63-0.33-0.33-3.96-3.961 The Unaudited Consolidated financial results THE RESULTS of Concord Enviro Systems Ltd THE CO and its subsidiaries together referred to as the Group and its joint ventures for the qtr and nine months ended Dec31 25 is reviewed by Audit Committee and approved by BOD at their respective meetings held on Feb12 26 The Statutory Auditors of The Co 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 13 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 15 <BR> 3 On Sep29 25 The Co through its wholly owned subsidiary Rochem Separation Systems India Pvt Ltd acquired whole equity share capital of Pathak Utility Pvt Ltd which is primarily engaged in the business of Water and Wastewater Management This acquisition is in line with The Co strategic objective of strengthening and expanding the presence in the water treatment sector especially the O and M business <BR> 4 During the qtr ended Jun 25 reimbursement of Rs 45mn from AF Holdings representing their proportionate share of expenses incurred for filing of the DRHP in FY23 has been recognized as income under the head Other Income The total filing expenses had been written off in FY23 <BR> 5 Gov of India has notified the four Labour Codes on Nov21 25 the Code on Wages 19 the Industrial Relations Code 20 the Code on Social Security 20 and the Occupational Safety Health and Working Conditions Code 20 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 51.75mn 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> 6 During the qtr ended Dec 2024 The Co 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 Rs1750mn and offer for sale of 4640888 equity shares by selling shareholders aggregating to Rs3253.26mn totalling to Rs5003.26mn Pursuant to the IPO equity shares of The Co were listed on NSE and BSE on Dec27 24 <BR> The Co share of total offer expenses are Rs129.24mn The details of IPO proceeds of Rs1750mn net of IPO expenses of Rs129.24mn which were utilized as at Dec31 25 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 Rs712.46mn which were unutilized as at Dec31 25 are temporarily invested in bank deposits <BR> 7 Management made a resolution on Feb13 25 to discontinue the operations of Blue water Trading Treatment FZE and to initiate the liquidation process voluntarily BWTT 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 as at Mar31 2025 the entity was classified as a disposal entity and as a discontinued operation The results of the entity for the year are presented below <BR> Particulars Quarter Ended Nine months Year Ended <BR> Dec31 Sep30 Dec31 Dec31 Dec31 Mar31 <BR> 2025 2025 2024 2025 2024 2025 <BR> Loss for the 6.73 8.19 19.08 25.11 53.41 67.00 <BR> period year from <BR> discontinued operations <BR> 8 Certain amounts for the prior period and year were reclassified to conform to current period presentation However such reclassifications do not have any impact on the Group previously reported financial result or equity <BR> 9 The Co 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 Co as per requirements of Ind AS 108 Operating Segment <BR> 2025-04-012025-12-31UnauditedConsolidated351812000025054000037686600001842330000292950000-378570000761740000153720000115070000888980000367622000092440000-517500004069000022740000-24640000-1900000042590000-251100000-25110000-13150000433000010575000011008000043300000110080000010348000051.421.42-1.21-1.210.210.21Cost of services150610000Other expenses174400000Cost of services397770000Other expenses491210000Remeasurement of defined benefit plans67000006700000Remeasurement of defined benefit plans9500009500001690000240000Foreign exchange differences on translation of Foreign operations2218000022180000Foreign exchange differences on translation of Foreign operations104160000104160000-1700000-88000028890000105750000