Submission of Unaudited Financial Results for Q1, FY 2026-27

IL&FS Engineering and Construction Company Limited CIN - L45201TG1988PLC008624 Corporate Office Ground Floor, Enkay Centre, T +91 124 4988700 Plot No# A, Vanijay Nikunj, F +91 124 4988750 Udyog Vihar, Phase-5, NH-8, E info@Ilfsengg.com Gurugram- 122016, W www.Ilfsengg.com Haryana, India 31st July, 2026 BSE Limited National Stock Exchange of India Ltd Phiroze Jeejeebhoy Towers, “Exchange Plaza” Bandra- Kurla Complex Dalal Street, Mumbai- 400 001 Bandra (East), Mumbai- 400 051 Scrip Code: 532907 Symbol: IL&FSENGG Sub: Outcome of Board Meeting Dear Sir/ Madam, The Board of Directors of the Company at its meeting held today i.e. 31st July, 2026 has inter-alia, approved the Unaudited Financial Results (Standalone and Consolidated) for the Quarter ended 30th June, 2026. A copy of the said results (Standalone and Consolidated) along with Limited Review Reports are enclosed in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting of the Board of Directors commenced at 2:30 P.M. and concluded at 4:30 P.M. This is for your kind information and record, please. Thanking You, Yours faithfully, For IL&FS Engineering and Construction Company Limited Rajib Kumar Routray Company Secretary & Compliance Officer Door No.8-2-120/113, B Block, First Floor Sanali Park, Rd No. 2, Banjara Hills, Hyderabad 500034, Telangana, India T +91 40 40409333 F +91 40 40409444 IL&FS Engineering and Construction Company Limited CIN: L45201TG1988PLC008624 Regd.Oflice:DNo8-2-120/ll3,BlockB,lstFloor,SanaliInfoPark, RoadNo2,BanjaraHills,Hyderabad-500033 Phone-040 40409333; Fax-040 40409444 Website- www.ilfsengg.com; Email- cs@ilfsengg.com Statement of Unaudited Standalone Financial Results for the Quarter Endcd June 30' 2026 In unless otherwise Quarter ended Year ended Particulars 30Jun-26 3l-Mar-26 30-Jun-25 31-Mar-26 (Unaudited) (Audited) (Unaudited) (Audited) 1. Income (a) Revenue fiom operations 3.760 2.981 4,t22 18,792 (b) Other income 1.139 3,1 95 t,9t4 6.98 5 Total Income 4,899 6,176 6.036 25.777 2. Expenses (a) Cost of materials consmed 26 783 I,595 4.845 (b) Construction exnense 3,262 810 1.993 9,416 (c) Salary and Exployee Benefit Expenses 87'l 890 I,l l3 4,t t4 (d) Finance cost 53 5l 40 260 (e) Deoreciation and amortization 155 r67 l3l 644 (O Other exoenses 530 482 767 2,293 (g) Impairment loss and other provisions 1,935 I,340 3,923 Total enenses 4.903 5,117 6,978 2s.49s 3. Profit / (loss) before Exceptional ltems and tax (1-2) (4) 1,0s9 (942\ 282 4. Exceotional items (net) 88 263 5. ProfiU(Loss) before tax (3-4) (4) 971 (9421 l9 6. Tax (expense) / credit -Cment Tax -Defened Tax 7. Net Prolit (loss) after Exceptional Item and tax (4) 971 (e42t 19 (5+61 8. Other Comprehensive Income/(expenseXnet of tax) Items that will not be reclassified to profit or loss a) Remeasurements of the defined benefit plan (2\ (3 l) (4) (s3) b) Net gainl(loss) on investment through other (140) (14ti) comprehensive income 9. Total comprehensive income for the period (7+8) (6) 800 (e4s) (17s) 10. Paid-up equity share capital l3,l l2 t3,ttz t3,tt2 13,tt2 (Face Value of Shares is Rs. l0/- each ) I l. Other equity as shom in the audited balance Sheet (3,3t,766) 12. Eamings per equity share (of Rs . l0/. each) (not amualised): a. Basic (0.00) 0.74 $.121 0.0r b. Diluted k(0.00) 0.74 (0.72\ 0.01 See accompanyinq notes to the Financial Results For and on behalf of the board of directors of IL&FS Engineering and Construction Company Limited Danny Samuel Non Executive Chaiman Director t1 fDIN :08267502 DIN:02348138 tu-. Ka"i- Raratf,?i-- Ku ChiefExecutive Officer Chief Place: Gurugram Date: July 31,2026 .-,..1:=::: 'rt ... .<. AIIaFS J: Clart ) L'., :l:t M. BHASKARA RAO & CO 5-D, FIFTH FLOOR, "KAUTILYA'" CHARTERED ACCOUNTANTS 6-3-652, SOMAJIGUDA, PHONES : 23311245, 23393900 HYDEFIABAD- 5OO O82. 1 NDIA. FAX : 040-23399248 e-mail : mbr_co@mbrc.co.in Independent Auditor's Review Report on the Unaudited Standalone Financial Results the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended The Board of Directors of IL&FS Engineering ancl Construction Company Limited 1. We have reviewed the accompanying Staternent of Unaudited Standalone Financial Results of IL&FS Engineerilg and Construction Company Limited ('the Company') for the quarter ended June 30, 2026, ('the Statement'), attachecl herewith, being submitted by the Company pursuant to the requirements of Regulatiol 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended ('Listing Regulations')' Z. This Statement, which is the responsibility ofthe Company's Management and approvecl by the Board of Directors of the Company on July 31, 2026has been prepared in accordance with the recognition and measurernent prilciples laid down in Indian Accounting Standard 34 ("lnd AS 34) 'olnterim Financial Reporting" prescribed under Section 133 of the Companies Act 2013' as amended, read with relevalt rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on the Statement based on our review. J We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Ilstitute of Charterecl Accountants of India. This Standald requires that we plan and perform the review to obtain moderate assurance as to whether tl-re Statement is free of material misstatement. A review of ir,terim finalcial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. Material uncertainty related to going Concern: 4. Atteltion is invited to Note 5 to the Statement regarding continued losses, erosion of net worth as at the quarter end, ancl significant reduction in the Company's income from operations aud other matters detailed iri the said paragraph. These events ancl conditions indicate a rnaterial uncertainty which cast a significant doubt on the Company's ability to continue as a going concern, and therefore it may not be able to realise its assets and discharge its liabilities including potential liabilities in the normal course of business, The ability of the Company to continue as a going coucern is solely dependent on the finalisation and approval of the resolution process, which is not wholly within the control of the Company. The Management of the Company has prepared these financial results on going concern basis considering status of process initiated by the Board and Interim Orders of NCLAT. usion is not modified in respect of this tnatter M. BHASKARA RAO & CO CONTINUAT]ON SHEET Emphasis of Matter: We draw attention to the following notes to the Statement Note 4 regarding ongoing investigations by Serious Fraud Investigation Office of Ministry of Company Affairs (SFIO), Enforcement Directorate (ED) and other regulators / agencies against Infrastructure Leasing & Financial Services Limited ('IL&FS' or 'the Holding Company'), and its subsidiaries (including the Company). The standalone financial results of the Company for the period ended June 30,2026 do not include adjustments, if any, that may arise on account of the ongoing investigations by the investigating agencies, Regulatory Authorities and other agencies, as the management, at this juncture, do not foresee any adjustments to be made in these financial results of the Company as a result of investigations. [Showing first 8,000 characters — download PDF for full document]