Integrated Filing — IndAS



General information about company
Scrip Code 509048
NSE Symbol LANCORHOL
MSEI Symbol NOTLISTED
ISIN INE572G01025
Name of company LANCOR HOLDINGS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment CONSTRUCTION
Start date and time of board meeting 30-May-2025   15:30:00
End date and time of board meeting 30-May-2025   23:55:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 516088000 1903003000
Other income 8232000 18506000
Total income 524320000 1921509000
2 Expenses
(a) Cost of materials consumed 338474000 1211255000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -10770000 -786212000
(d) Employee benefit expense 38621000 131045000
(e) Finance costs 64000000 202449000
(f) Depreciation, depletion and amortisation expense 11302000 30539000
(f) Other Expenses
1 Land and related expenses 28789000 823359000
2 Other expenses 49681000 207114000
Total other expenses 78470000 1030473000
Total expenses 520097000 1819549000
3 Total profit before exceptional items and tax 4223000 101960000
4 Exceptional items 0 0
5 Total profit before tax 4223000 101960000
6 Tax expense
7 Current tax 6757000 46472000
8 Deferred tax -2821000 8780000
9 Total tax expenses 3936000 55252000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 287000 46708000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 287000 46708000
17 Other comprehensive income net of taxes 1714000 268000
18 Total Comprehensive Income for the period 2001000 46976000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12679000 57654000
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 145991000 145991000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 1859259000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0 0.64
Diluted earnings (loss) per share from continuing operations 0 0.64
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0 0.64
Diluted earnings (loss) per share from continuing and discontinued operations 0 0.64
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 265542000
Capital work-in-progress 2244000
Investment property 292790000
Goodwill 0
Other intangible assets 415000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 6864000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 66894000
Total non-current financial assets 73758000
Deferred tax assets (net) 118997000
Other non-current assets 63537000
Total non-current assets 817283000
2 Current assets
Inventories 2734313000
Current financial asset
Current investments 0
Trade receivables, current 241236000
Cash and cash equivalents 153191000
Bank balance other than cash and cash equivalents 158000
Loans, current 0
Other current financial assets 157759000
Total current financial assets 552344000
Current tax assets (net) 2868000
Other current assets 104463000
Total current assets 3393988000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 4211271000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 145991000
Other equity 1810949000
Total equity attributable to owners of parent 1956940000
Non controlling interest 0
Total equity 1956940000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 936791000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 2240000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 10680000
Total Trade payable 12920000
Other non-current financial liabilities 7623000
Total non-current financial liabilities 957334000
Provisions, non-current 1899000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 959233000
Current liabilities
Current financial liabilities
Borrowings, current 593737000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 22319000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 163095000
Total Trade payable 185414000
Other current financial liabilities 202830000
Total current financial liabilities 981981000
Other current liabilities 276002000
Provisions, current 14910000
Current tax liabilities (Net) 22205000
Deferred government grants, Current 0
Total current liabilities 1295098000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 2254331000
Total equity and liabilites 4211271000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -1714000 -268000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 1714000 268000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 101960000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 113012000
Adjustments for decrease (increase) in inventories -676937000
Adjustments for decrease (increase) in trade receivables, current -100409000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 4446000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 41375000
Adjustments for other financial assets, current 0
Adjustments for other bank balances -32519000
Adjustments for increase (decrease) in trade payables, current -64124000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -94039000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 30585000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income -2816000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -302000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -776096000
Net cash flows from (used in) operations -674136000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 18199000
Other inflows (outflows) of cash 6119000
Net cash flows from (used in) operating activities -686216000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 0
Purchase of property, plant and equipment 0
Proceeds from sales of investment property -30287000
Purchase of investment property 56968000
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 519000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -86736000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 554724000
Payments to acquire or redeem entity's shares 1279000
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1318538000
Repayments of borrowings 735672000
Payments of lease liabilities 203000
Dividends paid 14599000
Interest paid 236262000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -18000
Net cash flows from (used in) financing activities 885229000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 112277000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 112277000
Cash and cash equivalents cash flow statement at beginning of period 40914000
Cash and cash equivalents cash flow statement at end of period 153191000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 GM KAPADIA AND COMPANY Yes 30-Apr-2027