Integrated Filing — IndAS



General information about company

Scrip Code 500510
NSE Symbol LT
MSEI Symbol NOTLISTED
ISIN INE018A01030
Name of company LARSEN & TOUBRO 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 08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-Apr-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 Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 08-May-2025   13:45:00
End date and time of board meeting 08-May-2025   16:15:00
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 Unaudited 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 743922800000 2557344500000
Other income 11350500000 41248200000
Total income 755273300000 2598592700000
2 Expenses
(a) Cost of materials consumed 290712100000 955748500000
(b) Purchases of stock-in-trade 2629700000 14021400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2437900000 -4107900000
(d) Employee benefit expense 123572900000 467686800000
(e) Finance costs 7459300000 33343700000
(f) Depreciation, depletion and amortisation expense 10524200000 41211800000
(f) Other Expenses
1 Sub-contracting charges 111375700000 405709200000
2 Other manufacturing, construction and operating expenses 83497100000 275335500000
3 Sales, administration and other expenses 30938000000 115581300000
4 Finance cost of financial services business and finance lease activity 16734000000 63022300000
Total other expenses 242544800000 859648300000
Total expenses 679880900000 2367552600000
3 Total profit before exceptional items and tax 75392400000 231040100000
4 Exceptional items 4747800000 4747800000
5 Total profit before tax 80140200000 235787900000
6 Tax expense
7 Current tax 17517000000 61008200000
8 Deferred tax 1288800000 -2094200000
9 Total tax expenses 18805800000 58914000000
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 61334400000 176873900000
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 223800000 -140600000
16 Total profit (loss) for period 61558200000 176733300000
17 Other comprehensive income net of taxes 7329300000 112900000
18 Total Comprehensive Income for the period 68887500000 176846200000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 54972600000 150371100000
Total profit or loss, attributable to non-controlling interests 6585600000 26362200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 61291200000 150744600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7596300000 26101600000
21 Details of equity share capital
Paid-up equity share capital 2750400000 2750400000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 973805600000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 39.98 109.36
Diluted earnings (loss) per share from continuing operations 39.95 109.28
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 39.98 109.36
Diluted earnings (loss) per share from continuing and discontinued operations 39.95 109.28
24 Debt equity ratio 0.0112 0.0112
25 Debt service coverage ratio 0.0592 0.0255
26 Interest service coverage ratio 0.0989 0.0675
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) For notes, please refer to the PDF file already submitted.



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 169975800000
Capital work-in-progress 28921600000
Investment property 11573300000
Goodwill 83484800000
Other intangible assets 170507600000
Intangible assets under development 1978200000
Biological assets other than bearer plants 0
Investments accounted for using equity method 23184200000
Non-current financial assets
Non-current investments 91262300000
Trade receivables, non-current 0
Loans, non-current 631963100000
Other non-current financial assets 18630400000
Total non-current financial assets 741855800000
Deferred tax assets (net) 37928800000
Other non-current assets 72413800000
Total non-current assets 1341823900000
2 Current assets
Inventories 76705500000
Current financial asset
Current investments 433606200000
Trade receivables, current 537136800000
Cash and cash equivalents 121870000000
Bank balance other than cash and cash equivalents 107783400000
Loans, current 364943600000
Other current financial assets 54198900000
Total current financial assets 1619538900000
Current tax assets (net) 0
Other current assets 755598300000
Total current assets 2451842700000
3 Non-current assets classified as held for sale 1574400000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 3795241000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2750400000
Other equity 973805600000
Total equity attributable to owners of parent 976556000000
Non controlling interest 177480800000
Total equity 1154036800000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 575033400000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 25174200000
Total non-current financial liabilities 600207600000
Provisions, non-current 11240100000
Deferred tax liabilities (net) 4100100000
Deferred government grants, Non-current 0
Other non-current liabilities 5947400000
Total non-current liabilities 621495200000
Current liabilities
Current financial liabilities
Borrowings, current 720560000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 14176500000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 510416900000
Total Trade payable 524593400000
Other current financial liabilities 68577100000
Total current financial liabilities 1313730500000
Other current liabilities 633269700000
Provisions, current 46916700000
Current tax liabilities (Net) 25792100000
Deferred government grants, Current 0
Total current liabilities 2019709000000
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 2641204200000
Total equity and liabilites 3795241000000
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) For notes, please refer to the PDF file already submitted.



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 Unaudited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Infrastructure Projects 393747900000 1313145200000
2 Energy Projects 122536100000 406891700000
3 Hi-Tech Manufacturing 34961200000 101808600000
4 IT & Technology Services 127171000000 484533200000
5 Financial Services 38120800000 151939500000
6 Development Projects 12276100000 53724100000
7 Others 26390000000 78164000000
8 Less: Inter-segment margins on capital jobs 0 0
9 Add: Exceptional items (net of tax) 0 0
10 Less: Inter-segment assets 0 0
11 Less: Inter-segment liabilities 0 0
Total Segment Revenue 755203100000 2590206300000
Less: Inter segment revenue 11280300000 11280300000
Revenue from operations 743922800000 2557344500000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Infrastructure Projects 27564100000 69214500000
2 Energy Projects 9201600000 31370700000
3 Hi-Tech Manufacturing 5938500000 14590500000
4 IT & Technology Services 18570700000 76821500000
5 Financial Services 8055400000 34913100000
6 Development Projects 3252700000 7571600000
7 Others 8358900000 19348100000
8 Less: Inter-segment margins on capital jobs -384300000 -1165300000
9 Add: Exceptional items (net of tax) 4747800000 4747800000
10 Less: Inter-segment assets 0 0
11 Less: Inter-segment liabilities 0 0
Total Profit before tax 85305400000 257412500000
i. Finance cost 7459300000 7459300000
ii. Other Unallocable Expenditure net off Unallocable income -2294100000 -2294100000
Profit before tax 80140200000 235787900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Infrastructure Projects 971832400000 971832400000
2 Energy Projects 298538800000 298538800000
3 Hi-Tech Manufacturing 133420600000 133420600000
4 IT & Technology Services 491240500000 491240500000
5 Financial Services 1186271600000 1186271600000
6 Development Projects 246088700000 246088700000
7 Others 163121900000 163121900000
8 Less: Inter-segment margins on capital jobs 0 0
9 Add: Exceptional items (net of tax) 0 0
10 Less: Inter-segment assets -47755000000 -47755000000
11 Less: Inter-segment liabilities 0 0
Total Segment Asset 3442759500000 3442759500000
Un-allocable Assets 352481500000 352481500000
Net Segment Asset 3795241000000 3795241000000
4 Segment Liabilities
Segment Liabilities
1 Infrastructure Projects 721805000000 721805000000
2 Energy Projects 273715700000 273715700000
3 Hi-Tech Manufacturing 110920500000 110920500000
4 IT & Technology Services 114208800000 114208800000
5 Financial Services 947505600000 947505600000
6 Development Projects 65461100000 65461100000
7 Others 76491900000 76491900000
8 Less: Inter-segment margins on capital jobs 0 0
9 Add: Exceptional items (net of tax) 0 0
10 Less: Inter-segment assets 0 0
11 Less: Inter-segment liabilities -47755000000 -47755000000
Total Segment Liabilities 2262353600000 2262353600000
Un-allocable Liabilities 378850600000 378850600000
Net Segment Liabilities 2641204200000 2641204200000
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) For notes, please refer to the PDF file already submitted.



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 Unaudited 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
1 Gain/(loss) on remeasurements of the net defined benefit plans -1615600000 -3077500000
2 Share in Other comprehensive income of joint ventures/associates (net) -8900000 -9900000
Total Amount of items that will not be reclassified to profit and loss -1624500000 -3087400000
2 Income tax relating to items that will not be reclassified to profit or loss -334200000 -692400000
3 Amount of items that will be reclassified to profit and loss
1 Debt instruments through Other comprehensive income 1734600000 3114200000
2 Exchange differences in translating the financial statements of foreign operations 324400000 442100000
3 Effective portion of gains/(losses) on hedging instruments in a cash flow hedge 6940300000 -1932100000
4 Cost of hedging reserve 1603700000 1911300000
5 Share in Other comprehensive income of joint ventures/associates (net) 50300000 31800000
Total Amount of items that will be reclassified to profit and loss 10653300000 3567300000
4 Income tax relating to items that will be reclassified to profit or loss 2033700000 1059400000
5 Total Other comprehensive income 7329300000 112900000



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 235787900000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 33343700000
Adjustments for decrease (increase) in inventories -5395200000
Adjustments for decrease (increase) in trade receivables, current -92523200000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current -119555200000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 96834100000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 41211800000
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 -21700000
Adjustments for dividend income 1170500000
Adjustments for interest income 24498700000
Adjustments for share-based payments 2226000000
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -19888900000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 1268000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -88169800000
Net cash flows from (used in) operations 147618100000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 56011000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 91607100000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 17521100000
Cash flows used in obtaining control of subsidiaries or other businesses 21464100000
Other cash receipts from sales of equity or debt instruments of other entities 17263300000
Other cash payments to acquire equity or debt instruments of other entities 82350800000
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 8781700000
Purchase of property, plant and equipment 44188300000
Proceeds from sales of investment property 0
Purchase of investment property 0
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 4485400000
Cash receipts from repayment of advances and loans made to other parties 3187700000
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 1443200000
Interest received 20835100000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -71718600000
Net cash flows from (used in) investing activities -155175100000
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 93200000
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 465472500000
Repayments of borrowings 307824100000
Payments of lease liabilities 7561400000
Dividends paid 38495700000
Interest paid 34156500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -11961800000
Net cash flows from (used in) financing activities 65566200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1998200000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 286800000
Net increase (decrease) in cash and cash equivalents 2285000000
Cash and cash equivalents cash flow statement at beginning of period 119585000000
Cash and cash equivalents cash flow statement at end of period 121870000000





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 M S K A & Associates Yes 31-Jul-2027
2 Deloitte Haskins & Sells LLP Yes 31-Jul-2027