5443152026-04-012026-06-305443152026-06-305443152026-04-012026-06-30in-capmkt:OtherExpenses1Member5443152026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15443152026-06-30Statement15443152026-04-012026-06-30Statement1iso4217:INRxbrli:pureiso4217:INRxbrli:shares544315CEWATERNOTLISTEDINE037Z01029CONCORD ENVIRO SYSTEMS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-04INRMillionsQuarterlyFirst quarterSingle segmentWater Treatment Products and Technologies2026-08-1117:45:002026-08-1118:12:00Not applicabletrue1falseNo Default on Loans and Debt Securities 2026-04-012026-06-30UnauditedStandalone125110000122500001373600000139020000-36370000191800001180000258000096200001352100002150000021500001530000-2430000-9000000305000000003050000-100000295000010348000050.150.15000.150.151 The above standalone unaudited financial results THE RESULTS of Concord Enviro Systems Limited THE COMPANY for qtr ended Jun30 2026 have been reviewed by Audit Committee and approved by the BOD on Aug11 2026 The Statutory Auditors of the Company have carried out Limited Review of the aforesaid results <br /> 2 The standalone unaudited financial results of the Co have been prepared in accordance with the recognition and measurement principles laid down in the IND AS 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 The Govt of India has notified the four Labour Codes on Nov21 2025 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 Rs3.90 million has been recognized as an exceptional Item for qtr ended Dec31 2025 considering material regulatory driven and non recurring nature of this impact <br /> During the qtr ended Mar31 2026 the Co restructured its salary framework in line with the wage definition prescribed under the new labour codes Based on the revised assessment no incremental employee benefit liability arises and accordingly the provision of Rs3.90 million recognized in qtr ended Dec31 2025 has been reversed during qtr ended Mar31 2026 <br /> 4 During the qtr ended Dec2024 the Company had completed its IPO of 7137321 equity shares of FV 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 Co 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 Jun30 2026 are summarised below <br /> Particulars Amount to be utilised Utilised amount upto Unutilised amount upto <br /> as per prospectus Jun30 2026 Jun30 2026 <br /> Objects as given in the Prospectus 1620.76 1188.18 432.58 <br /> IPO proceeds of Rs432.58 million which were unutilized as at Jun30 2026 of which Rs431.8 million are temporarily invested in Bank Deposits with scheduled commercial bank <br /> 5 The company is primarily engaged in a single business segment of water treatment products and technologies The Chief Operating Decision Makers monitor and review the operating results of the company as a whole Therefore there are no other reportable segments for the company as per requirements of Ind AS 108 Operating Segment <br /> Other expenses9620000Remeasurement of defined benefit plans - gain/(loss)-140000-140000-400000-100000Public Issues2024-12-2717500000002026-06-30trueICRA LimitedfalseNANANAPrayas GoelManaging DirectorMumbai2026-08-11