We have audited the accompanying Standalone Ind
AS Financial Statements of Ircon International Limited
(“the Company") which comprise the Balance Sheet
as at 31st March, 2026, the Statement of Profit and Loss
(including Other Comprehensive Income), the Statement
of Changes in Equity and the Statement of Cash Flows
for the year ended on that date and notes to the
financial statements including a summary of the material
accounting policies and other explanatory information in
which are incorporated the Returns for the year ended on
that date audited by branch auditors of the Company's
branches at Algeria, Bangladesh, Sri Lanka and Myanmar
(hereinafter referred to as the “Standalone Ind AS Financial
Statements").
We have audited the financial statements of the three (3)
foreign branches situated at South Africa, Malaysia and Sri
Lanka (Indian part) for the year ended 31st March, 2026.
However, we have not visited any foreign branch and the
relevant information for the audit purpose was provided
to us by the management at corporate level.
In our opinion and to the best of our information and
according to the explanations given to us, the aforesaid
Standalone Ind AS Financial Statements give the
information required by the Companies Act, 2013 ("the
Act") in the manner so required and give a true and fair
view in conformity with the Indian Accounting Standards
prescribed under section 133 of the Act read with the
Companies (Indian Accounting Standards) Rules,2015
(“Ind AS") and other accounting principles generally
accepted in India, of the state of affairs of the Company
as at 31st March, 2026, the profit, total comprehensive
income, changes in equity and its cash flows for the year
ended on that date.
Basis for Opinion
We conducted our audit of the Standalone Ind AS
Financial Statements in accordance with the Standards
on Auditing ("SAs") specified under section 143(10) of the
Act. Our responsibilities under those Standards are further
described in the Auditor's Responsibilities for the Audit
of the Standalone Ind AS Financial Statements section
of our report. We are independent of the Company in
accordance with the Code of Ethics issued by the Institute
of Chartered Accountants of India (“ICAI") together with
the ethical requirements that are relevant to our audit
of the Standalone Ind AS Financial Statements under the
provisions of the Act and the Rules made there under,
and we have fulfilled our other ethical responsibilities in
accordance with these requirements and the ICAI's Code
of Ethics. We believe that the audit evidence obtained by
us and other auditors in terms of their reports referred to
in the "Other Matter" paragraph below, is sufficient and
appropriate to provide a basis for our audit opinion on
the Standalone Ind AS Financial Statements.
Emphasis of Matters
Reference is invited to footnote no.(ii)(a) and (ii)(b) of
Note no. 8.1 of the Standalone Ind AS Financial Statements
wherein it has been stated that financial statements of the
jointly controlled entities i.e. Ircon-Soma Tollway Private
Limited (ISTPL) and Indian Railway Stations Development
Corporation Ltd. (IRSDC) have been prepared on
liquidation basis and that the Company does not foresee
any impairment in the value of investments held by it in
ISTPL and IRSDC.
Our opinion is not modified in respect of the above
matter.
Key Audit Matters
Key audit matters are those matters that, in our
professional judgment, were of most significance in our
audit of the Standalone Ind AS Financial Statements of
the current period. These matters were addressed in the
context of our audit of the Standalone Ind AS Financial
Statements as a whole, and in forming our opinion
thereon, we do not provide a separate opinion on these
matters. We have determined the matters described
below to be the key audit matters to be communicated
in our report.
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Key Audit Matter
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How our audit addressed the matter
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Revenue Recognition in terms of Ind AS 115 "Revenue
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- Our audit procedures included considering the
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from Contracts with Customers"
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appropriateness of the Company's revenue recognition
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Accounting Standard on Revenue which prescribes five
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accounting policies and assessing compliance with the
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steps revenue recognition model.
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policies in terms of the applicable accounting standards.
We evaluated the effectiveness of control over the
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The Company recognizes revenue for a performance
obligation satisfied over time after estimating its progress
towards complete satisfaction of the performance
obligation. The recognition of revenue requires
assessments and judgments to be made on changes in
work scope, claims (compensation, rebates etc.) and
other payments to the extent performance obligation
is satisfied. The company measures the performance
obligation by applying input method. In the contracts
where performance obligation cannot be measured
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preparation of information that are designed to ensure
the completeness and accuracy. We selected a sample of
contracts, and tested the operating effectiveness of the
internal control, relating to identification of the distinct
performance obligations and satisfaction of performance
obligations. We also examined costs included within WIP
balances on a sample basis and tested their recoverability
through comparing the net realizable values as per the
agreements with estimated cost to complete.
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by input method, the output method is applied, which
faithfully depict the Company's performance towards
complete satisfaction of the performance obligation.
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- We performed following substantive procedures over
revenue recognition with specific focus on whether there
is single performance obligation or multiple performance
obligations in the contract and whether the performance
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During order fulfillment, contractual obligations may
need to be reassessed. In addition, change orders or
cancellations have to be considered. As a result, total
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obligation is being satisfied over the period of time or at
a point in time:
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estimated project costs may exceed total contract
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• Read, analyzed and identified the distinct performance
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revenues and therefore require immediate recognition of
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obligations in these contracts.
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the expected loss.
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• Compared these performance obligations with that
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Ind AS 115 requires entities to exercise judgement,
taking into consideration all of the relevant facts and
circumstances when applying each step of the model to
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identified and recorded by the Company.
• Considered the terms of the contracts to verify
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contracts with their customers.
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the transaction price used to allocate to separate
performance obligations.
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The application of the revenue accounting standard
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involves certain key judgements relating to -
i. identification of distinct performance obligations;
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• Checked whether the performance obligation is being
satisfied over the period of time or at a point in time.
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• Performed analytical procedures for reasonableness of
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ii. determination of transaction price of the identified
performance obligations;
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revenues disclosed
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iii. the appropriateness of the basis used to measure
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revenue recognized at a point in time or over a
period of time.
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Additionally, revenue accounting standard contains
disclosures which involves collation of information in
respect of disaggregated revenue and periods over
which the remaining performance obligations will be
satisfied subsequent to the balance sheet date. Revenue
recognition from these judgements were identified as a
Key Audit Matter and required a higher extent of audit
effort.
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Refer Note no. 39 to the Standalone Ind AS Financial
Statements.
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Contingent Liabilities
There are a number of litigations pending before various
forums against the Company and the management's
judgement is required for estimating the amount to
be disclosed as contingent liability. We identified this
as a key audit matter because the estimates on which
these amounts are based involve a significant degree of
management judgement in interpreting the cases.
Refer Note no. 37 of the Standalone Financial Statements,
read with Accounting Policy No. 2.2.16.
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We have obtained an understanding of the Company's
procedure in respect of estimation and disclosure of
contingent liabilities and adopted the following audit
procedure:
• Reviewing the current status and material
developments of legal matters.
• Examining recent orders from competent authorities
and/or communication received from various
authorities, judicial forums and follow-up action
thereon.
• Review and analysis of evaluation of the contentions of
the company through discussions, collection of details
of the subject matter under consideration, the likely
outcome and consequent potential outflows on those
issues.
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System Environment and Internal Controls
The Company has SAP system in place and only FI-CO,
Payroll, Financial Control, Human Capital Management,
Employee Self Service / Manager Self Service (ESS /
MSS) etc modules are in use throughout organisation.
However, Project Systems (PS), Materials Management
(MM) and Document Management System (DMS) modules
have been developed and rolled out partially. SD module
is configured and is in advanced stage for invoicing.
The IT system in the company is not fully automated
and manual interventions are in place in preparing and
reporting of financial statements. This required a high
degree of auditor judgement in evaluating the audit
evidence and a higher extent of audit effort.
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Our procedures included but were not limited to:
• Discussing with management and IT department
on the IT environment and consideration of the key
financial processes to understand where IT systems
were integral to the financial reporting process.
• Testing the design of the key IT controls relating to
financial reporting systems of the company.
• We also tested the company's controls around system
interfaces.
• We applied substantive audit procedures to ensure
that areas where there are manual controls are
operating effectively.
• Our audit planning and procedures also include the
various reports which the system generates and
without which it is difficult for us to collect the data of
the various heads of the Balance sheet.
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Information Other than Standalone Ind AS Financial
Statements and Auditor's Report Thereon
The Company's Board of Directors is responsible for the
other information. The other information comprises the
information included in the Company's Annual Report but
does not include consolidated financial statements, the
Standalone Ind AS Financial Statements and our auditor's
report thereon.
Our opinion on Standalone Ind AS Financial Statements
does not cover the other information, and we do not
express any form of assurance conclusion thereon.
In connection with our audit of the Standalone Ind AS
Financial Statements, our responsibility is to read the
other information and, in doing so, consider whether
the other information is materially inconsistent with the
Standalone Ind AS Financial Statements or our knowledge
obtained during the course of our audit or otherwise
appears to be materially misstated.
If, based on the work we have performed, we conclude
that there is a material misstatement of this other
information, we are required to report that fact. We have
nothing to report in this regard.
Responsibilities of Management and Those Charged
with Governance for the Standalone Ind AS Financial
Statements
The Company's Board of Directors is responsible for
the matters stated in section 134(5) of the Act with
respect to the preparation of these Standalone Ind AS
Financial Statements that give a true and fair view of the
financial position, financial performance, including other
comprehensive income, changes in equity and cash
flows of the Company in accordance with the accounting
principles generally accepted in India, including the Ind AS
specified under section 133 of the Act. This responsibility
also includes maintenance of adequate accounting
records in accordance with the provisions of the Act
for safeguarding of the assets of the Company and for
preventing and detecting frauds and other irregularities;
selection and application of appropriate accounting
policies; making judgments and estimates that are
reasonable and prudent; and design, implementation and
maintenance of adequate internal financial controls, that
were operating effectively for ensuring the accuracy and
completeness of the accounting records, relevant to the
preparation and presentation of the Standalone Ind AS
Financial Statements that give a true and fair view and are
free from material misstatement, whether due to fraud or
error.
In preparing the Standalone Ind AS Financial Statements,
Management and the Board of Directors are responsible
for assessing the Company's ability to continue as a
going concern, disclosing, as applicable, matters related
to going concern and using the going concern basis of
accounting unless the Board of Directors either intends to
liquidate the Company or to cease operations, or has no
realistic alternative but to do so.
The Company's Board of Directors is also responsible for
overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone
Ind AS Financial Statements
Our objectives are to obtain reasonable assurance about
whether the Standalone Ind AS Financial Statements as
a whole are free from material misstatement, whether
due to fraud or error, and to issue an auditor's report
that includes our opinion. Reasonable assurance is a high
level of assurance but is not a guarantee that an audit
conducted in accordance with SAs will always detect a
material misstatement when it exists. Misstatements can
arise from fraud or error and are considered material if,
individually or in the aggregate, they could reasonably
be expected to influence the economic decisions of users
taken on the basis of these financial statements.
As part of an audit in accordance with SAs, we exercise
professional judgment and maintain professional
skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement
of the Standalone Ind AS Financial Statements,
whether due to fraud or error, design and perform
audit procedures responsive to those risks, and obtain
audit evidence that is sufficient and appropriate
to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud
is higher than for one resulting from error, as fraud
may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
• Obtain an understanding of internal financial controls
relevant to the audit in order to design audit procedures
that are appropriate in the circumstances. Under
section 143(3)(i) of the Act, we are also responsible
for expressing our opinion on whether the Company
has adequate internal financial controls system with
reference to Standalone Ind AS Financial Statements in
place and the operating effectiveness of such controls.
• Evaluate the appropriateness of accounting policies
used and the reasonableness of accounting estimates
and related disclosures made by the management.
• Conclude on the appropriateness of management's
use of the going concern basis of accounting and,
based on the audit evidence obtained, whether
a material uncertainty exists related to events or
conditions that may cast significant doubt on the
Company's ability to continue as a going concern. If
we conclude that a material uncertainty exists, we are
required to draw attention in our auditor's report to the
related disclosures in the Standalone Ind AS Financial
Statements or, if such disclosures are inadequate, to
modify our opinion. Our conclusions are based on the
audit evidence obtained up to the date of our auditor's
report. However, future events or conditions may
cause the Company to cease to continue as a going
concern.
• Evaluate the overall presentation, structure and
content of the Standalone Ind AS Financial Statements,
including the disclosures, and whether the Standalone
Ind AS Financial Statements represent the underlying
transactions and events in a manner that achieves fair
presentation.
Materiality is the magnitude of misstatements in the
Standalone Ind AS Financial Statements that, individually
or in aggregate, makes it probable that the economic
decisions of a reasonably knowledgeable user of
the Standalone Ind AS Financial Statements may be
influenced. We consider quantitative materiality and
qualitative factors in (i) planning the scope of our audit
work and in evaluating the results of our work; and (ii) to
evaluate the effect of any identified misstatements in the
Standalone Ind AS Financial Statements.
We communicate with those charged with governance
regarding, among other matters, the planned scope
and timing of the audit and significant audit findings,
including any significant deficiencies in internal financial
controls that we identify during our audit.
We also provide those charged with governance
with a statement that we have complied with relevant
ethical requirements regarding independence, and
to communicate with them all relationships and other
matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
From the matters communicated with those charged
with governance, we determine those matters that were
of most significance in the audit of the Standalone Ind
AS Financial Statements of the current period and are
therefore the key audit matters. We describe these
matters in our auditor's report unless law or regulation
precludes public disclosure about the matter or when, in
extremely rare circumstances, we determine that a matter
should not be communicated in our report because the
adverse consequences of doing so would reasonably be
expected to outweigh the public interest benefits of such
communication.
Other Matters
• We did not audit the financial statements / financial
information of four (4) foreign branches included in the
Standalone Ind AS Financial Statement of the company
whose financial statements/financial information
reflect total assets of ' 861.95 crores (Previous year
' 923.62 crores) as at 31st March 2026, total revenue of
' 378.16 crores (Previous Year ' 357.35 crores) and total
PBT of ' 157.95 crores (previous year ' 74.63 Crores), for
the year ended on that date. The financial statements/
information of these branches have been audited
by the branch auditors whose reports have been
furnished to us and our opinion in so far as it relates
to the amounts and disclosure included in respect of
these branches, is based solely on the reports of such
branch auditors.
• The financial statements include profit/(loss) of ' 0.00
Crores (Previous Year ' 0.08 Crores, the company's
share in three (3) integrated joint operations
(unincorporated) accounts of which have been audited
by other firms of Chartered Accountants and profit/
(loss) of ' 0.33 Crores (Previous Year ' 0.45 Crores) the
company's share in one (1) joint operation accounts of
which have been certified by the management for the
year ended 31st March 2026.
• Reference is invited to Note no. 46 of the Standalone
Ind AS Financial Statements regarding amendments
made in the IndAS-1, IndAS-7, IndAS-12 and IndAS-21.
As explained by the Management there is no financial
impact of such amendments.
Our opinion is not modified in respect of these matters.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditor's Report)
Order, 2020 ("the Order"), issued by the Central
Government in terms of sub-section (11) of section
143 of the Act, we give in the "Annexure A" a
statement on the matters specified in paragraphs 3
and 4 of the Order to the extent applicable.
As required by Section 143(3) of the Act, based on
our audit we report that:
a. We have sought and obtained all the
information and explanations which to the best
of our knowledge and belief were necessary
for the purposes of our audit.
b. In our opinion, proper books of account
as required by law have been kept by the
Company so far as it appears from our
examination of those books and proper
returns adequate for the purpose of our Audit
has been received from branches not visited
by us.
c. The reports on the accounts of branch offices
of the Company audited under section 143(8)
of the Act by branch auditors have been sent
to us and have been properly dealt with by us
in preparing this report.
d. The Balance Sheet, the Statement of Profit
and Loss (including Other Comprehensive
Income), the Cash Flow Statement and the
Statement of Changes in Equity dealt with by
this Report are in agreement with the books of
account.
e. In our opinion, the aforesaid Standalone Ind
AS Financial Statements comply with the Ind
AS specified under Section 133 of the Act
read with the Companies (Indian Accounting
Standards) Rules,2015 (as amended).
f. Being a government company, provision of
section 164(2) of the Act are not applicable
pursuant to the notification No. G.S.R.463(E)
dated 5 June 2015, issued by the Central
Government.
g. With respect to the adequacy of the internal
financial controls over financial reporting of
the Company and the operating effectiveness
of such controls, refer to our separate Report
in "Annexure B".
h. Being a government company, provision of
section 197 of the Act are not applicable vide
notification no. G.S.R. 463 (E) dated 5th June
2015, issued by the Central Government.
i. With respect to the other matters to be
included in the Auditor's Report in accordance
with Rule 11 of the Companies (Audit and
Auditors) Rules, 2014, as amended, in our
opinion and to the best of our information and
according to the explanations given to us:
i. The Company has disclosed the impact
of pending litigations on its financial
position in its Standalone Ind AS Financial
Statements - Refer Note no.37 to the
Standalone Ind AS Financial Statements.
ii. The Company has made provision,
as required under the applicable law
or accounting standards for material
foreseeable losses, if any, on long-term
contracts Refer Note no.19.2 to the
Standalone Ind AS Financial Statements.
The Company did not have any derivative
contracts.
iii. There has been no delay in transferring
the amount required to be transferred
to the Investor Education and Protection
Fund by the Company.
iv. a) The Management has represented
that, to the best of its knowledge
and belief, as disclosed in Note
no. 45 to the accounts, no funds
have been advanced or loaned or
invested (either from borrowed
funds or share premium or any
other sources or kind of funds) by
the Company to or in any other
person or entity, including foreign
entity ("Intermediaries"), with the
understanding, whether recorded
in writing or otherwise, that the
Intermediary shall, directly or
indirectly lend or invest in other
persons or entities identified in
any manner whatsoever ("Ultimate
Beneficiaries") by or on behalf of the
Company or provide any guarantee,
security or the like on behalf of the
Ultimate Beneficiaries.
b) The Management has represented
that, to the best of its knowledge
and belief as disclosed in Note no. 45
to the accounts, no funds have been
received by the Company from any
person or entity, including foreign
entity ("Funding Parties"), with the
understanding, whether recorded
in writing or otherwise, that the
Company shall, whether directly or
indirectly, lend or invest in other
persons or entities identified in
any manner whatsoever (“Ultimate
Beneficiaries") by or on behalf of
the Funding Parties or provide any
guarantee, security or the like on
behalf of the Ultimate Beneficiaries.
c) Based on the audit procedures
that have been considered
reasonable and appropriate in the
circumstances, nothing has come
to our notice that has caused us
to believe that the representations
under sub-clause (i) and (ii) of Rule
11(e), as provided under (a) and
(b) above, contain any material
misstatement.
v. As stated in Accounting Policy No. 2.2.15 to
the standalone Ind AS Financial Statements
a) The final dividend proposed in the
previous year, declared and paid by
the Company during the year is in
accordance with section 123 of the
Companies Act 2013 to the extent
applicable.
b) The interim dividend declared and
paid by the Company during the
year and until the date of this report
is in accordance with section 123 of
the Act.
c) The Board of Directors of the
company has proposed final
dividend for the current year which
is subject to the approval of the
members at the ensu ing Annu al
General Meeting. The dividend
proposed is in accordance with
section 123 of the Act to the extent
applicable.
vi. Based on our examination, which included test
checks, the Company has used accounting
software for maintaining its books of account
for the financial year ended 31st March, 2026
which has a feature of recording audit trail
(edit log) facility and the same has operated
throughout the year for all relevant transactions
recorded in the software. Further, during the
course of our audit we did not come across
any instance of the audit trail feature being
tampered with.
The audit trail has been preserved by the
Company as per the statutory requirements
for record retention
3. As required by Section 143(5) of the Act and as per directions issued by Comptroller and Auditor General of India,
we report that:
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S.
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CAG Directions
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Auditors' Replies
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1.
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Assess the fair valuation of all the investments,
both quoted and unquoted, made directly by the
Company or through Trusts, for Post retirement
benefits of the employees. This includes verifying
valuation methodologies, ensuring consistency with
Ind AS and reviewing supporting documentation.
The auditor shall provide a brief note on the valuation
approach, its reasonability, and compliance with
applicable regulations, reporting any material
deviations or misstatements.
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The investments for the post-retirement benefits of
the employees have been made by the Com-pany
through Trusts. The valuation approach and valuation
methodologies adopted by the said Trusts are
appropriate.
The Investments made by the Company for the post¬
retirement benefits have been made through two Trusts,
namely;(i) IRCON Employee Contributory Provident
Fund Trust and (ii) IRCON Medical Trust.
The investments made by the said Trusts in Government
Securities, Treasury Bills, Corpo-rate and other debt
instruments have been valued at book value whereas
the investments in Mutual Funds are valued at Net
Asset Value (NAV). The valuation is reasonable and in
compliance with the applicable regulations.
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2.
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Whether the Company has a system in place to
process all the accounting transactions through IT
system? If yes,
whether review of this system and controls that are
significant to the Companies' financial reporting
process as well as cyber security has been done
by Information Security Auditing Organization
empanelled by Cert-In at a minimum frequency of
once in a year and material discrepancies found, if
any, have been suitably reported? The implications
of processing of accounting transactions outside IT
system on the integrity of the accounts along with
the financial implications may also be reported.
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2.1. The Company has a system in place to process all
the accounting transactions through IT System except
billing to the client for which no financial implications
were observed.
2.2. Based on the audit procedures performed by us,
reports of reviews conducted by the expert agencies
appointed by the management, there are no material
weakness in such IT Systems and Controls, which
may result in material misstatement of the financial
statements of the entity.
2.3. The Company has undertaken a cyber secu-rity
assessment through CERT-In empanelled agency to
identify gaps over infrastructure, applications and
process around business application runs and no
material discrepancy was ob-served.
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3
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Whether funds (grants/ subsidy etc.) received/
receivable for specific schemes from Central/State
Government or its agencies were properly accounted
for as per the applicable accounting standards or
norms and whether the received funds were utilised
as per its terms and conditions? Whether accounting
of interest earned on grants received has been done
as per terms and conditions of the Grant. List the
cases of deviation.
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No funds (grants/ subsidy etc.) were received or are
receivable for specific schemes from the Central/ State
government or its agencies during the year.
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4
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Whether the Company has identified the key Risk
areas? If yes, whether the Company has formulated
any Risk Management Policy to mitigate these risks?
If yes, (a)whether the Risk Management Policy has
been formulated considering global best practices?
(b) whether the Company has identified its data
assets and whether it has been valued appropriately?
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4.1 The Company has identified the key risk areas and
has formulated a risk management policy to mitigate
these risks. The said policy has been duly approved by
the Board of Directors. As informed by the management,
the policy has not been specifically benchmarked
against any global framework; however, it incorporates
principles considered appropriate to the Company's
operations and risk profile.
4.2. The Company has identified its data assets which
mainly comprise softwares, in accordance with the
applicable financial reporting framework. Such data
assets have also been valued in accordance with the
applicable financial reporting framework.
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5.
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Whether the Company is complying with the
Securities and Exchange Board of India (SEBI)
(Listing Obligation and Disclosure Requirements)
Regulations, 2015, and other applicable rules and
regulations of SEBI, Department of Investment and
Public Asset Management, Ministry of
Corporate Affairs, Department of Public Enterprises,
Reserve Bank of India, Telecom Regulatory Authority
of India, CERTIN, Ministry of Electronics and
Information Technology and National Payments
Corporation of India wherever applicable?
If not, the cases of deviation may be highlighted.
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Based on the information and explanations given to
us, secretarial audit report of the Company and audit
procedures performed by us, the Company is complying
with the referred laws to the extent applicable, except
as delineated in the ensuing paragraph.
Due to non-appointment of independent directors, the
requirement of quorum for the meeting of Board of
Directors (BOD) as per SEBI (LODR) Regulations, 2015,
could not be complied for a part of the year. For the
same reason, the composition of BOD and some of the
committees of BOD was not in accordance with the
provisions of Companies Act, 2013, the Department
of Public Enterprises (DPE) guidelines on Corporate
Governance and the SEBI (LODR) Regulations as
applicable.
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For Ramesh C Agrawal & Company
Chartered Accountants
Firm Registration No: 001770C
Sd/-
CA Paritosh Agarwal
(Partner)
Date : 22-05-2026 Membership No: 436238
Place: New Delhi UDIN:264362380FJEPN2212
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