5442902026-01-012026-03-315442902026-03-315442902025-03-315442902025-04-012026-03-315442902026-01-012026-03-31in-capmkt:OtherExpenses1Member5442902026-01-012026-03-31in-capmkt:OtherExpenses2Member5442902026-01-012026-03-31in-capmkt:OtherExpenses3Member5442902025-04-012026-03-31in-capmkt:OtherExpenses1Member5442902025-04-012026-03-31in-capmkt:OtherExpenses2Member5442902025-04-012026-03-31in-capmkt:OtherExpenses3Member5442902026-03-31OtherNoncurrentFinancialAssetsDomain15442902026-03-31OtherNoncurrentAssetsDomain15442902026-03-31OtherCurrentFinancialAssetsDomain15442902026-03-31OtherCurrentAssetsDomain15442902026-03-31OtherNoncurrentFinancialLiabilitiesDomain15442902026-03-31OtherNoncurrentLiabilitiesDomain15442902026-03-31OtherCurrentFinancialLiabilitiesDomain15442902026-03-31OtherCurrentLiabilitiesDomain15442902026-01-012026-03-31in-capmkt:ReportableSegments1Member5442902026-01-012026-03-31in-capmkt:ReportableSegments2Member5442902025-04-012026-03-31in-capmkt:ReportableSegments1Member5442902025-04-012026-03-31in-capmkt:ReportableSegments2Member5442902026-01-012026-03-31in-capmkt:ReportableSegments1Member5442902026-01-012026-03-31in-capmkt:ReportableSegments2Member5442902025-04-012026-03-31in-capmkt:ReportableSegments1Member5442902025-04-012026-03-31in-capmkt:ReportableSegments2Member5442902026-01-012026-03-31in-capmkt:ReportableSegments1Member5442902026-03-31in-capmkt:ReportableSegments1Member5442902026-01-012026-03-31in-capmkt:ReportableSegments2Member5442902026-03-31in-capmkt:ReportableSegments2Member5442902026-01-012026-03-31in-capmkt:ReportableSegments1Member5442902026-03-31in-capmkt:ReportableSegments1Member5442902026-01-012026-03-31in-capmkt:ReportableSegments2Member5442902026-03-31in-capmkt:ReportableSegments2Member5442902026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15442902025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15442902026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544290EIELNOTLISTEDINE0LLY01014ENVIRO INFRA ENGINEERS LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-21INRLakhsQuarterlyFourth quarterMulti segment2026-05-2814:00:002026-05-2815:00:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated42731370001159280004389065000256228700000187091000115893000859530007246660003675890000713175000-2640000710535000191283000-2362600016765700005428780000000542878000-53900054233900051924300023641000518705000236410001755300000102.962.96002.962.961.The above audited standalone & consolidated financial results have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on May 28, 2026. A limited review of these results for the quarter ended March 31, 2026 and for the year ended March 31,2026 has been carried out by the Statutory Auditors pursuant to Regulation 33 of Securites and Exchange Board of india (Listing Obligations and Disclosure Requirements) Regulation,2015 as amended, who have issued unmodified opinion on the above results. <BR> 2.These audited standalone & 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. <BR> 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. <BR> 4.The group is primarily engaged in the infrastructure development in water treatment plant and renewables energy sector. The business activities of the Group comprise execution of turnkey infrastructure projects relating to Water Treatment Plants (WTPs), Sewage Treatment Plants (STPs), Common Effluent Treatment Plants (CETPs), Water Supply Schemes. The Group also engaged in development, construction, ownership and operation of renewable energy plants under: Engineering, Procurement and Construction (EPC) contracts; and Build Own and Operate (BOO) model, wherein the Group constructs renewable energy plants and generates revenue from sale of renewable energy. Based on the nature of products and services, risks and return profile, internal financial reporting and the manner in the Chief Operating Decision maker (CODM) reviews and assess the performance of the business, the Group has identified the following reportable segments under Ind AS 108. <BR> i) EPC Construction Segment: Comprising execution of turnkey infrastructure and EPC projects including Water Treatment Plants (WTPs), Sewage Treatment Plants (STPs),Common Effluent Plants (ETPs), Water Supply Schemes and construction/ execution of Renewable Energy Plants. <BR> ii) Sale of Renewable Energy Segment: Comprising generation and sale of renewable energy from renewable power plants operated by the Group under the BOO model. The accounting policies adopted for segment reporting are consistent with those used in the preparation of the consolidated financial statements. Segment performance is evaluated based on revenue, profitability and other financial information measured in accordance with the accounting principles followed by the Group. <BR> <BR> 5. During the quarter ended June 30, 2025, the management of the holding company identified a cyber fraud incident involving unauthorized and fraudulent transfer of funds aggregating to Rs. 1,115.00 Lakhs (Rs. 495 Lakhs upto June 30,2025 and Rs. 620 Lakhs subsequently). Upon detection of fraudlent transactions, the company promptly lodged a complaint on the National Cyber Crime Reporting Portal, and an FIR was registered with the IFSO Wing, Special Cell, Outer North District, Dwarka, Delhi Pursuant to the FIR and the ongoing proceedings for tracing and recovery of the misappropriated funds, the Hon’ble Judicial Magistrate Court, Delhi directed various banks to impose lien on the identified accounts and release the traced funds through the National Cyber Crime Reporting Portal mechanism. Accordingly, against the total lien amount of Rs. 302.00 lakhs, an amount of Rs. 240.20 lakhs had been credited to the company’s bank account as of the reporting date. Considering the uncertainty associated with the ultimate recovery of the balance amount, the company has recognized a charge of Rs. 874.80 lakhs under Exceptional Items in the Statement of Profit and Loss for the year ended March 31, 2026. In the interest of good governance and to uphold accountability, the Chairman & Whole-time Director and the Managing Director have voluntarily relinquished their remuneration until the financial losses arising from the fraud are fully recovered/adjusted. <BR> 6. 1. Acquisition of Subsidiaries during the reporting period: <BR> (A) During the year, the M/s EIE Renewable Private Limited, a wholly owned subisdiary of holding company entered into a Share Purchase and Sale Agreement dated 20 August 2025 with M/s Essel Green Energy Private Limited and a Securities Purchase and Sale Agreement dated 20 August 2025 with M/s PTC India Financial Services Limited for acquisition of 100% equity stake in M/s Vento Power Infra Private Limited. 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 year ended on March 31, 2026. 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. (B) Further, during the year, M/s EIE Renewable Private Limited, a wholly owned subsidiary of holding company entered into a Share Purchase and Option Agreement dated 25 June 2025 with M/s Prama Instrument Private Limited for acquisition of 100% stake in M/s Soltrix Solution Private Limited. The acquisition structure comprises acqusition of 49.00% of equity shares upfront and remaining 51.00% through call option arrangements excercisable at future date. <BR> 2. Acquisition of Subsidiaries subsequent to the reporting period: <BR> Subsequent to the reporting period, the group entered into a Share Purchase and Option Agreement dated 22 April 2026 with M/s Barbrick Project Limited for acquisitio of 100% stake in M/s PRA Bihar BESS Private Limited through acquisition of 49.00% equity shares upfront and balance 51.00% through call option arrangements exercisable in future. The total acquisition consideration for 10,000 equity shares amounts to Rs. 15.51 crores. The acquired entity is an SPV engaged in development of a 37.50 MW / 150 MWh Battery Energy Storage System (BESS) project in Bihar under BOOT mode. Since the transaction occurred after the reporting date, no adjustment has been made in these financial statements. Further, subsequent to the reporting period, the Group entered into a Share Purchase and Option Agreement dated 28 April 2026 for acquisition of 100% stake in M/s Suyog Urja Limited. The total acquisition consideration for 50,000 equity shares amounts to Rs. 311.00 crores. The acquisition structure comprises acquisition of 51.00% equity shares upfront and balance 49.00% in a phased manner, to be completed on or before 31 July 2028. M/s Suyog Urja Limited is engaged in renewable energy infrastructure development and provides end-to-end infrastructure solutions across the renewable energy project lifecycle, including development and execution support for wind and solar projects, with an outstanding order book of Rs. 645 crores. Since the transaction occurred after the reporting date, no adjustment has been made in these standalone financial statements. <BR> 7.The figures for the quarters ended March 31, 2026 and March 31, 2025, being the balancing figure between the audited figures in respect of the full financial years ended March 31, 2026 and March 31,2025 and the published unaudited year-to-date figures up to the nine months periods ended December 31, 2025 and December 31,2024. <BR> 8.The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the ‘Codes’). The Codes have been made effective from 21 November, 2025. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. Based on the information available and in accordance with the guidance issued by the Institute of Chartered Accountants of India, the Company has estimated and the incremental liability of Rs. 35.84 Lakhs relating to its own employees in the standalone financial results for the year ended March 31, 2026. <BR> 9.The aforesaid standalone & consolidated financial results will be uploaded on the Company's website, www.eiel.in & will be available on the website of BSE Limited , www.bseindia.com & National Stock Exchange of India Limited, www.nseindia.com for the benefit of Shareholders & Investors. <BR> 2025-04-012026-03-31AuditedConsolidated1145599600042370200011879698000538732800000654116000360056000248016000264646000092959760002583722000-874800002496242000643860000-314650006123950000188384700000001883847000-60350001877812000182946700054386000182343200054386000175530000010010.4210.410010.4210.41Stores, Spares and Tools Consumed and Hiring of Equipment & Machinery57456000Other Construction and Operating Expenses540401000Other Expenses126809000Stores, Spares and Tools Consumed and Hiring of Equipment & Machinery167847000Other Construction and Operating Expenses2089200000Other Expenses3894130002524511000114252600002690000001649000008333000130900029686540002978296000493100005945900067826510003339350006622000001652748000519643000283272600070530006906145000125805150001910700070608000013639637000204222880001755300000105717720001232707200047204000123742760002472750000000240550002496805000222730001911960002710274000175021700067328000017386140002411894000666806000482891700038000400046380001241790005337738000804801200020422288000Other Financial Assets2968654000Other non-current assets59459000Other current financial assets6906145000Other current assets706080000Other non-current financial liabilities24055000Other non-current liabilities191196000Other current financial liabilities666806000Other current liabilities380004000EPC & O&M (water and waste water treatment)4226563000Renewable Energy46574000EPC & O&M (water and waste water treatment)11349566000Renewable Energy106430000427313700011455996000427313700011455996000EPC & O&M (water and waste water treatment)709266000Renewable Energy3876000EPC & O&M (water and waste water treatment)2518898000Renewable Energy11810007131420002520079000115895000360058000-115927000-4237020007131740002583723000EPC & O&M (water and waste water treatment)19334576000Renewable Energy183771300021172289000-75000000020422289000EPC & O&M (water and waste water treatment)6331081000Renewable Energy1716931000804801200008048012000360056000873930004385110000-396083000-25360000-671842000-3451357000074072900006130500015085600024801600000954450002549800000517900002646380000-1941100000-98002000-115630000-24957860004560000006313730000-6309170000-142100005509690000000018209480000000000000085333100000000029687400000-1220291000000441680000000014080440007457770000035680700000747140000-11040680000-11040680001623711000519643000Remeasurement of Income/(Loss) on defined benefit plans-720000-720000Remeasurement of Income/(Loss) on defined benefit plans-8065000-8065000-181000-2030000-539000-6035000AuditedtrueSS Kothari Mehta & Co. LLPtrue2028-08-31