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HEAVY ENGINEERING LIMITEDMain BoardEquity2025-04-012026-03-312026-05-272026-05-16INRLakhsQuarterlyFourth quarterMulti segment2026-05-2711:30:002026-05-2716:25:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-03-15www.isgec.comfalsefalseNo default during the year. Hence disclosure for the Default on Loans and Debt Securities is not applicable to the Company.2026-01-012026-03-31AuditedStandalone1674800000080920000017557200000347380000059349000004427000001293300000170800000193100000472240000016231000000132620000001326200000456000000-136000000320000000010062000000000100620000021500000102770000073500000113.6913.690013.6913.690.01580.01010.09872b Purchases of stock in trade represents Cost of projects including boughtouts <BR> 2g2 Other expenses includes provision for expected credit loss 8503 lakhs previous year 5298 lakhs 2025-04-012026-03-31AuditedStandalone522863000002300300000545866000001162310000018224100000-1300100000500750000050260000073900000015101000000498972000004689400000-14030000045491000001356600000-275000000108160000003467500000000034675000006790000035354000007350000012726290000047.1647.160047.1647.160.01580.01160.1096Erection & commissioning expenses1887400000Other expenses2835000000Erection & commissioning expenses6609300000Other expenses8491700000485500000013059000000019300000067000000016263000000111639000001813000001297150000076830000068900000201693000001038730000044180000028723900000215460000025860000045400000343700000319680000000791940000050274700000007044400000073500000272629000002733640000027336400000474010000000078300000481840000071900000000181050000073479000001921300000153640000010308200000118446000001222200000149881000001924920000011710000003514000000357597000000043107600000704440000001 Right of use assets value is included with Property, plant and equipment value. <BR> Other financial assets181300000Other non - 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Group Gratuity cum Life Assurance Scheme******Trust under common controlAny other transactionContribution to post employement benefit trust71000Nil7100000Isgec Heavy Engineering Limited******The Saraswati Sugar Syndicate Limited Employee Provident Fund Trust******Trust under common controlAny other transactionContribution to post employement benefit trust91366000Nil9136600000Isgec Heavy Engineering Limited******Uttar Pradesh Steels Employees Group Gratuity cum Life Assurance Scheme******Trust under common controlAny other transactionContribution to post employement benefit trust2546000Nil254600000Saraswati Sugar Mills Limited******The Saraswati Sugar Syndicate Limited Employee Provident Fund Trust******Trust under common controlAny other transactionContribution to post employement benefit trust6857000Nil685700000Isgec Heavy Engineering Limited******Isgec Employees Group Gratuity cum Life Assurance Scheme******Trust under common controlAny other transactionContribution to post employement benefit trust181754000Nil18175400000Saraswati Sugar Mills Limited******The Saraswati Sugar Mills Employees Group Gratuity cum Life Insurance Scheme******Trust under common controlAny other transactionContribution to post employement benefit trust1795000Nil179500000Isgec Heavy Engineering Limited******Saraswati Industrial Syndicate Limited Superannuation Scheme******Trust under common controlAny other transactionContribution to post employement benefit trust2198000Nil219800000Isgec Heavy Engineering Limited******Isgec Engineering & Projects Limited******Wholly owned subsidiaryPurchase of goods or services432000Nil43200000Isgec Heavy Engineering Limited******Cavite Biofuels Producers Inc******Step down subsidiaryAny other transactionProvision for ECL85501000Nil8550100000Isgec Heavy Engineering Limited******Cavite Biofuels Producers Inc******Step down subsidiaryAny other transactionReceivables (net of provision for expected credit losses)0Nil0293735200030894230004836440000AuditedtrueS C V & Co. 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