Financial Results - Standalone (Amounts in ₹ Lakhs)

Income Statement - Q1 FY27 (Quarter Ended 30th June 2026)

  • Revenue From Operations: ₹24,583.13
  • Other Income: ₹929.02
  • Total Income: ₹25,512.15
  • Total Expenses: ₹20,840.92
  • Cost of Materials Consumed: ₹8,710.47
  • Stores, Spares and Tools Consumed: ₹595.11
  • Other Construction and Operating Expenses: ₹7,273.39
  • Employee Benefits Expense: ₹2,195.66
  • Finance Cost: ₹782.11
  • Depreciation and Amortization: ₹545.50
  • Other Expenses: ₹738.68
  • Profit Before Exceptional Items: ₹4,671.23
  • Exceptional Items: ₹0.99 (recovery in respect of cyber fraud that occurred in previous financial years)
  • Profit Before Tax: ₹4,672.22
  • Total Tax Expense: ₹1,097.22
  • Current Tax: ₹1,267.59
  • Deferred Tax Credit: ₹(170.37)
  • Profit After Tax: ₹3,575.00
  • Other Comprehensive Income/(Loss): ₹(16.60)
  • Total Comprehensive Income: ₹3,558.40

Key Metrics - Standalone

  • Paid-up Share Capital: ₹17,553.00 (Face value ₹10 per share)
  • Earnings Per Share (EPS):
  • Basic: ₹2.04
  • Diluted: ₹2.04

Financial Results - Consolidated (Amounts in ₹ Lakhs)

Income Statement - Q1 FY27 (Quarter Ended 30th June 2026)

  • Revenue From Operations: ₹35,918.35
  • Other Income: ₹599.89
  • Total Income: ₹36,518.24
  • Total Expenses: ₹30,666.24
  • Profit Before Exceptional Items and Tax: ₹5,852.00
  • Exceptional Items: ₹0.99
  • Profit Before Tax: ₹5,852.99
  • Total Tax Expense: ₹1,331.74
  • Profit After Tax: ₹4,521.25
  • Attributable to Owners of Parent: ₹3,982.66
  • Attributable to Non-Controlling Interest: ₹538.59
  • Total Comprehensive Income: ₹4,504.02
  • Attributable to Owners of Parent: ₹3,965.43
  • Attributable to Non-Controlling Interest: ₹538.59

Key Metrics - Consolidated

  • Paid-up Share Capital: ₹17,553.00 (Face value ₹10 per share)
  • Earnings Per Share (EPS):
  • Basic: ₹2.27
  • Diluted: ₹2.27

Segment Reporting

The Group has two reportable segments:

1. EPC Construction Segment

  • Q1 FY27 Revenue: ₹35,362.48
  • Q1 FY27 Segment Results: ₹6,502.01
  • Segment Assets: ₹2,53,083.10
  • Segment Liabilities: ₹1,21,310.49

2. Sale of Renewable Energy Segment

  • Q1 FY27 Revenue: ₹555.87
  • Q1 FY27 Segment Results: ₹196.04
  • Segment Assets: ₹19,001.96
  • Segment Liabilities: ₹17,919.73

Significant Events and Transactions

1. Cyber Fraud Recovery

  • During Q1 FY27, recovered ₹0.99 lakh in respect of cyber fraud that occurred in previous financial years
  • Cumulative recovery against said cyber fraud aggregates to ₹241.19 lakhs as of 30th June 2026

2. Acquisition of Subsidiaries

  • PRA BIHAR BESS Private Limited: EIE Renewables Private Limited (wholly owned subsidiary) entered into Share Purchase and Options Agreement dated 21 April 2026 to acquire 49% equity shares initially, with remaining 51% to be acquired within 60 days from Commercial Operation Date of BESS project. Control transferred effective 21 April 2026.
  • Suyog Urja Limited: EIE Renewables Private Limited entered into Share Purchase Agreement dated 28 April 2026 to acquire 51% equity shares immediately, with remaining 49% at future date. Control transferred effective 28 April 2026.

3. Formation of New Subsidiaries

  • Varanasi DDU Nagar STP Private Limited: Wholly owned subsidiary incorporated on 16th June 2026
  • Varanasi Lohta DDU Nagar STP Private Limited: Wholly owned subsidiary incorporated on 16th June 2026

4. Suyog Urja Limited Matter

  • Received advance of ₹1,861 lakhs from a customer, outstanding as at June 30, 2026
  • Against this advance, recognized Work-in-Progress/Current Assets amounting to ₹923.14 lakhs
  • Subsequent to June 30, 2026, Minutes of Meeting approved with customer for adjustment of advance
  • Management expects advance to be adjusted per agreed terms with no material uncertainty regarding WIP recoverability

IPO Proceeds Utilization

  • IPO proceeds aggregating ₹57,233.40 lakhs partially utilized as per objects of issue
  • Unutilized amount of ₹5,701.00 lakhs (excluding accrued interest) lying in fixed deposits with banks

Notes

  • Figures for quarter ended March 31, 2026 are balancing figures between audited full year and unaudited nine-month figures
  • Financial results will be uploaded on company website (www.eiel.in) and stock exchange websites
  • The Group is primarily engaged in infrastructure development in water treatment plants and renewable energy sector