5443152026-01-012026-03-315443152026-03-315443152025-03-315443152025-04-012026-03-315443152026-01-012026-03-31in-capmkt:OtherExpenses1Member5443152026-01-012026-03-31in-capmkt:OtherExpenses2Member5443152025-04-012026-03-31in-capmkt:OtherExpenses1Member5443152025-04-012026-03-31in-capmkt:OtherExpenses2Member5443152026-03-31OtherNoncurrentFinancialAssetsDomain15443152026-03-31OtherNoncurrentAssetsDomain15443152026-03-31OtherCurrentFinancialAssetsDomain15443152026-03-31OtherCurrentAssetsDomain15443152026-03-31OtherCurrentAssetsDomain25443152026-03-31OtherCurrentAssetsDomain35443152026-03-31OtherNoncurrentFinancialLiabilitiesDomain15443152026-03-31OtherNoncurrentFinancialLiabilitiesDomain25443152026-03-31OtherNoncurrentLiabilitiesDomain15443152026-03-31OtherCurrentFinancialLiabilitiesDomain15443152026-03-31OtherCurrentFinancialLiabilitiesDomain25443152026-03-31OtherCurrentLiabilitiesDomain15443152026-03-31OtherCurrentLiabilitiesDomain25443152026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443152025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443152026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15443152025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544315CEWATERNOTLISTEDINE037Z01029CONCORD ENVIRO SYSTEMS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-222026-05-15INRMillionsQuarterlyFourth quarterSingle segmentWater Treatment Products and Technologies2026-05-2217:35:002026-05-2220:30:00trueCash Flow IndirectNot applicable2026-01-012026-03-31UnauditedConsolidated20604400004637000021068100007277000001572100002860000003573900005554000050630000347100000198157000012524000051750000176990000297700001220000309900000146000000-53000000-5300000850000141550000756100002171600001414200007561000010348000057.097.09-0.26-0.266.836.831 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 March26 is reviewed by Audit Committee and approved by BOD at their respective meetings held on May22 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 Pursuant to the implementation of the new Labour Codes notified by the Government of India, the Company had recognized an exceptional charge of Rs. 51.75 million during the quarter ended march 31, 2026 towards incremental gratuity and leave liability arising from regulatory changes. During the quarter ended march 31, 2026, upon restructuring the salary framework in line with the revised wage definition and reassessment of employee benefit obligations, the Company determined that no incremental liability exists and accordingly reversed the aforesaid provision during the current quarter <BR> 5 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 march 31 26 are summarised below <BR> Particulars Amount to be utilised Utilised amount upto Unutilised amount upto <BR> as per prospectus Mar 31 2026 Mar 31 2026 <BR> Objects as given in the Prospectus 1620.76 1183.34 437.42 <BR> IPO proceeds of Rs437.41mn which were unutilized as at Mar31 26 are temporarily invested in bank deposits <BR> 6 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 2026 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 Year Ended <BR> Mar31 Dec30 Mar31 Mar31 Mar31 <BR> 2026 2025 2025 2026 2025 <BR> Loss for the 5.30 6.73 13.57 30.41 67.00 <BR> period year from <BR> discontinued operations <BR> 7 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> 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> 2025-04-012026-03-31AuditedConsolidated557856000027813000058566900002570030000450160000-92570000106738000020926000016570000012173000005587260000269430000026943000052570000-23420000291500000240280000-304100000-30410000-123000001975700001813600003789300001975700001813600001034800005561207000011.0211.02-1.47-1.479.559.55Cost of Services145000000Other Expenses202100000Cost of Services542770000Other Expenses6745300001014680000263700009900000339770000100400006912800002381900000486600002868500001140700009560000250252000021965000000264133000053236000012566000019600009587000033971800002492000013972400007015840000951836000010348000056122000005715680000571568000043440000123320000166760000136370000114100003145400001468730000352850000127115000016240000005395000031466800001793900002472000018710000336950000011864000038026800009518360000Others48660000others9560000others95870000Contract assets624450000Asset classified as held for sale90330000Others682460000Lease122920000others400000others11410000lease38500000others15450000Contract liabilities73490000others105900000216610000-469850000-9042400000348820000000025796000001807600000178090000296200000000-1435400000567000000000-30410000-228600000-415740000-146310000000852400000-23155000000016480000005825000000190000205550000000000000008980200000-82000000005670000000527130000000000002686500003955000031790000021225000000-149400002806400000280640000251720000532360000Remeasurement of definded benefit plan-1990000-1990000Remeasurement of definded benefit plan-1040000-1040000-580000-340000FCTR7702000077020000FCTR1820600001820600000075610000181360000