Document Context

This document is a regulatory filing from Bondada Engineering Limited (Scrip Code: 543971) addressed to BSE Limited. It is a reply to BSE's emails dated 10th June 2026 and 17th June 2026 regarding discrepancies observed in the Financial Results submitted under Regulation 33/52 of the SEBI (LODR) Regulations, 2015. The company submitted the Half Yearly and year-to-date standalone and consolidated Financial Results for the half year and year ended March 31, 2026, in compliance with Regulation 33. The letter was digitally signed by Sonia Bidlan, Company Secretary & Compliance Officer (M. No- A37766) on June 19, 2026, from Hyderabad.

Nature of the Event

The submission comprises the audited Annual and Half-Yearly (H2) Financial Results for the period ended March 31, 2026, along with the Independent Auditor's Reports. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on April 27, 2026.

Financial Results Overview (Consolidated)

Profit & Loss Statement (Year Ended March 31, 2026)

  • Revenue from Operations: ₹2,84,280.50 Lakhs (Audited)
  • Other Income: ₹829.40 Lakhs
  • Total Income: ₹2,85,109.90 Lakhs
  • Profit Before Tax (PBT): ₹28,466.26 Lakhs
  • Total Tax Expense: ₹6,498.28 Lakhs (Current Tax: ₹6,362.33 Lakhs, Deferred Tax: ₹22.65 Lakhs, Earlier Year Taxes: ₹113.30 Lakhs)
  • Profit After Tax (PAT): ₹18,421.37 Lakhs
  • Other Comprehensive Income (OCI): -₹60.00 Lakhs
  • Total Comprehensive Income: ₹18,361.37 Lakhs

Profit & Loss Statement (Half-Year Ended March 31, 2026 - H2FY26)

  • Revenue from Operations: ₹1,62,613.28 Lakhs (Reviewed)
  • Profit Before Tax (PBT): ₹16,000.90 Lakhs

Balance Sheet (As of March 31, 2026)

  • Total Assets: ₹2,04,161.90 Lakhs (vs. ₹1,19,906.66 Lakhs on Mar 31, 2025)
  • Non-Current Assets: ₹27,813.18 Lakhs (Includes Property, Plant & Equipment: ₹12,127.29 Lakhs, CWIP: ₹1,407.06 Lakhs, Goodwill: ₹1,554.35 Lakhs)
  • Current Assets: ₹1,76,348.72 Lakhs (Includes Inventories: ₹53,634.05 Lakhs, Trade Receivables: ₹79,191.21 Lakhs, Cash & Cash Equivalents: ₹16,675.70 Lakhs)
  • Total Equity: ₹73,252.36 Lakhs (Equity Share Capital: ₹2,231.87 Lakhs, Other Equity: ₹67,171.69 Lakhs, Non-Controlling Interests: ₹3,848.80 Lakhs)
  • Total Liabilities: ₹1,30,909.54 Lakhs
  • Non-Current Liabilities: ₹3,204.07 Lakhs (Borrowings: ₹1,568.54 Lakhs, Lease Liability: ₹1,317.25 Lakhs)
  • Current Liabilities: ₹1,27,705.47 Lakhs (Borrowings: ₹25,946.71 Lakhs, Trade Payables: ₹39,016.21 Lakhs [MSME: ₹534.47 Lakhs, Other: ₹38,481.74 Lakhs])

Cash Flow Statement (Year Ended March 31, 2026)

  • Cash from Operating Activities: ₹12,456.58 Lakhs
  • Cash from Investing Activities: -₹6,272.46 Lakhs
  • Cash from Financing Activities: ₹9,001.56 Lakhs
  • Net Increase in Cash: ₹15,185.68 Lakhs

Segment-wise Performance (Consolidated - FY26)

  • EPC Segment: Revenue: ₹2,53,357.91 Lakhs; Result: ₹28,728.57 Lakhs
  • Services Segment: Revenue: ₹13,105.62 Lakhs; Result: ₹1,459.83 Lakhs
  • Products Segment: Revenue: ₹17,816.97 Lakhs; Result: ₹1,521.77 Lakhs
  • Total Segment Results: ₹31,710.17 Lakhs

Standalone Financial Highlights (Year Ended March 31, 2026)

  • Revenue from Operations: ₹2,63,493.82 Lakhs
  • Profit Before Tax (PBT): ₹24,919.66 Lakhs
  • Profit After Tax (PAT): ₹18,421.37 Lakhs
  • Total Assets: ₹1,82,502.96 Lakhs
  • Earnings Per Share (EPS): Basic ₹16.55, Diluted ₹16.52

Notes to Accounts

1. The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).

2. The Group consists of the Holding Company (Bondada Engineering Ltd) and 12 subsidiaries.

3. A reconciliation from previous IGAAP to Ind AS for the year ended March 31, 2025, is provided, showing a restated consolidated PAT of ₹11,317.13 Lakhs under Ind AS vs. ₹11,536.77 Lakhs under IGAAP.

4. Revenues from subsidiaries added ₹20,786.69 Lakhs after eliminating intercompany transactions.

5. The figures for the previous year/period have been regrouped for comparability.

Entities Included in Consolidation

The consolidated results include the following entities:

  • Holding Company: Bondada Engineering Limited
  • Subsidiaries: Bondada Ecobuild Private Limited, Bondada E&E Private Limited, Bondada Renewable Energy Private Limited, Atpole Technologies Private Limited, Bondada Green Engineering Private Limited, Bondada Managed Services Private Limited, Bondada Abodes Private Limited, Speck Systems Limited, Greenbond RE Park Private Limited (w.e.f. 24.06.2025), Bondada Dynamics Private Limited (w.e.f. 18.08.2025), Bondada Dinesh SPV Private Limited (w.e.f. 16.02.2026), Bondada Hindupur Bess Project Private Limited (w.e.f. 27.01.2026)