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-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-Jul-2025   13:45:00
End date and time of board meeting 29-Jul-2025   16:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 636789200000
Other income 13567800000
Total income 650357000000
2 Expenses
(a) Cost of materials consumed 216102500000
(b) Purchases of stock-in-trade 2123600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -4933000000
(d) Employee benefit expense 126384400000
(e) Finance costs 7816100000
(f) Depreciation, depletion and amortisation expense 10333000000
(f) Other Expenses
1 Sub-contracting charges 113570600000 113570600000
2 Other manufacturing, construction and operating expenses 75444500000 75444500000
3 Finance cost of financial services business and finance lease activity 17063500000 17063500000
4 Sales, administration and other expenses 27856500000 27856500000
Total other expenses 233935100000
Total expenses 591761700000
3 Total profit before exceptional items and tax 58595300000
4 Exceptional items 0
5 Total profit before tax 58595300000
6 Tax expense
7 Current tax 15185000000
8 Deferred tax 154600000
9 Total tax expenses 15339600000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 43255700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -74000000
16 Total profit (loss) for period 43181700000
17 Other comprehensive income net of taxes 11589100000
18 Total Comprehensive Income for the period 54770800000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 36171900000
Total profit or loss, attributable to non-controlling interests 7009800000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 47744900000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7025900000
21 Details of equity share capital
Paid-up equity share capital 2750700000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 26.3
Diluted earnings (loss) per share from continuing operations 26.29
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 26.3
Diluted earnings (loss) per share from continuing and discontinued operations 26.29
24 Debt equity ratio 0.0113
25 Debt service coverage ratio 0.0068
26 Interest service coverage ratio 0.0715
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) i. During the quarter, the Company has allotted 1,67,261 equity shares of Rs. 2 each fully paid up, on exercise of stock options by employees in accordance with the Company s stock option schemes. n nii. Figures for the quarter ended March 31, 2025 represent the difference between audited figures for the financial year ended March 31, 2025 and the limited reviewed figures for the nine months period ended December 31, 2024. n niii. The Company reports its consolidated financial results on a quarterly basis. The standalone financial results are available on the Company s website viz. www.larsentoubro.com and on the websites of BSE www.bseindia.com and NSE www.nseindia.com. The specified items of the standalone financial results of the Company for the quarter ended June 30, 2025 are given below n n n....................................................................................................................................... n Rs. Crore nParticulars Quarter ended n June 30, 2025 March 31, 2025 June 30, 2024 n Reviewed Reviewed Reviewed n Note ii n....................................................................................................................................... na. Revenue from operations 33470.73 42328.96 30277.15 nb. Profit before exceptional items and tax 4040.09 3964.04 3393.72 nc. Profit before tax 4040.09 4438.82 3393.72 nd. Net profit after tax 3485.30 3508.99 2969.09 n n...................................................................................................................................... n n..................................................................................................................... n Rs. Crore nParticulars Year ended n March 31, 2025 n Audited n..................................................................................................................... na. Revenue from operations 142509.01 nb. Profit before exceptional items and tax 13098.98 nc. Profit before tax 13573.76 nd. Net profit after tax 10870.72 n n..................................................................................................................... n niv. Figures for the previous periods have been regrouped or reclassified to conform to the classification of the current period. n nv. The above consolidated financial results of the Parent Company including its Subsidairies, Associates and Joint Ventures have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards Ind AS as prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. These results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on July 29, 2025. The same have also been subjected to Limited Review by the Statutory Auditors.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Infrastructure Projects 290313600000 290313600000
2 Energy Projects 124743100000 124743100000
3 Hi-Tech Manufacturing 33621100000 33621100000
4 IT & Technology Services 126790400000 126790400000
5 Financial Services 39710100000 39710100000
6 Development Projects 12423700000 12423700000
7 Others 15192200000 15192200000
8 Add: Exceptional items (net of tax) 0 0
9 Less: Inter-segment assets 0 0
10 Less: Inter-segment liabilities 0 0
11 (Add)/Less: Inter-segment margins on capital jobs 0 0
Total Segment Revenue 642794200000
Less: Inter segment revenue 6005000000 6005000000
Revenue from operations 636789200000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Infrastructure Projects 12732700000 12732700000
2 Energy Projects 8418700000 8418700000
3 Hi-Tech Manufacturing 4293500000 4293500000
4 IT & Technology Services 20453300000 20453300000
5 Financial Services 9432100000 9432100000
6 Development Projects 1432500000 1432500000
7 Others 4242200000 4242200000
8 Add: Exceptional items (net of tax) 0 0
9 Less: Inter-segment assets 0 0
10 Less: Inter-segment liabilities 0 0
11 (Add)/Less: Inter-segment margins on capital jobs -161500000 -161500000
Total Profit before tax 60843500000
i. Finance cost 7816100000 7816100000
ii. Other Unallocable Expenditure net off Unallocable income -5567900000 -5567900000
Profit before tax 58595300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Infrastructure Projects 1001832700000 1001832700000
2 Energy Projects 294185700000 294185700000
3 Hi-Tech Manufacturing 152117900000 152117900000
4 IT & Technology Services 492754500000 492754500000
5 Financial Services 1202885000000 1202885000000
6 Development Projects 246557300000 246557300000
7 Others 165824600000 165824600000
8 Add: Exceptional items (net of tax) 0 0
9 Less: Inter-segment assets -59349300000 -59349300000
10 Less: Inter-segment liabilities 0 0
11 (Add)/Less: Inter-segment margins on capital jobs 0 0
Total Segment Asset 3496808400000 3496808400000
Un-allocable Assets 335674900000 335674900000
Net Segment Asset 3832483300000 3832483300000
4 Segment Liabilities
Segment Liabilities
1 Infrastructure Projects 712780600000 712780600000
2 Energy Projects 294473300000 294473300000
3 Hi-Tech Manufacturing 114043100000 114043100000
4 IT & Technology Services 115417700000 115417700000
5 Financial Services 964257000000 964257000000
6 Development Projects 65540100000 65540100000
7 Others 76683400000 76683400000
8 Add: Exceptional items (net of tax) 0 0
9 Less: Inter-segment assets 0 0
10 Less: Inter-segment liabilities -59349300000 -59349300000
11 (Add)/Less: Inter-segment margins on capital jobs 0 0
Total Segment Liabilities 2283845900000 2283845900000
Un-allocable Liabilities 393390100000 393390100000
Net Segment Liabilities 2677236000000 2677236000000
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) I. The Group has reported segment information as per Ind AS 108 Operating Segments. The identification of operating segments is consistent with performance assessment and resource allocation by the management. n nII. The Segment composition n nInfrastructure Projects segment comprises engineering and construction of a. building and factories, b. transportation infrastructure, c. heavy civil infrastructure, d. power transmission and distribution, e. renewables, f. water and effluent treatment and g. minerals and metals. Energy Projects segment comprises of a. Hydrocarbon Onshore and Offshore businesses covering EPC solutions in oil and gas, refineries, petrochemicals and offshore wind energy sectors, from front-end design through detailed engineering, modular fabrication, procurement, project management, construction, installation and commissioning, b. CarbonLite Solutions business covering EPC solutions for power generation plants including power generation equipment with associated systems and or carbon capture utilisation and utility packages and c. EPC solutions in green and clean energy space. Hi Tech Manufacturing segment comprises design, manufacture or construct, supply and revamp or retrofit of a. custom designed, engineered critical equipment and systems to the process plant, nuclear energy and green hydrogen sectors, b. marine and land platforms including related equipment and systems, aerospace products and systems, precision and electronic products and systems for the defence, security, space and industrial sectors and c. electrolysers. IT and Technology Services segment comprises a. information technology and integrated engineering services including smart infrastructure and communication projects, b. e commerce or digital platforms, cloud services and data centres and c. semiconductor chip design. Financial Services segment primarily comprises retail finance. Development Projects segment comprises a. development, operation and maintenance of metro project, including transit oriented development, b. toll roads upto the date of divestment and c. power generation and development i. thermal power and ii. green energy. Others segment includes a. realty, b. manufacture and sale of industrial valves, c. manufacture upto the date of sale, marketing and servicing of construction equipment, mining machinery and parts thereof, d. manufacture and sale of components of construction equipment and e. manufacture and sale of rubber processing machinery. n nIII. Segment revenue comprises sales and operational income allocable specifically to a segment and includes in the case of Development Projects and Realty business grouped under Others segment, profits on sale of business undertaking or stake in the subsidiary and or joint venture companies in those segments. Segment result represents profit before interest and tax. Unallocable corporate income includes majorly interest income, dividends and investment related gains. Unallocable expenditure includes majorly corporate expenses not allocated to segments. nUnallocable corporate assets comprise majorly investments. Investment in joint ventures and associates identified with a particular segment are reported as part of the segment assets of those respective segments. Unallocable corporate liabilities comprise majorly borrowings. In respect of a. Financial Services segment and b. Development Projects segment relating to a power generation asset given on finance lease, segment liabilities include borrowings as finance costs on the borrowings are accounted as segment expense. n nIV. In respect of segments of the Group, revenue and margin do not accrue uniformly during the year. n nV. Figures for the quarter ended March 31, 2025 represent the difference between audited figures for the financial year ended March 31, 2025 and the limited reviewed figures for the nine months period ended December 31, 2024. n nVI. Figures for the previous periods have been regrouped or reclassified to conform to the classification of the current period.



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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 -905100000 -905100000
2 Share in Other comprehensive income of joint ventures/associates (net) -1700000 -1700000
Total Amount of items that will not be reclassified to profit and loss -906800000
2 Income tax relating to items that will not be reclassified to profit or loss -269500000
3 Amount of items that will be reclassified to profit and loss
1 Debt instruments through Other comprehensive income 1972000000 1972000000
2 Exchange differences in translating the financial statements of foreign operations 974900000 974900000
3 Effective portion of gains/(losses) on hedging instruments in a cash flow hedge 11070400000 11070400000
4 Cost of hedging reserve -584900000 -584900000
5 Share in Other comprehensive income of joint ventures/associates (net) 23300000 23300000
Total Amount of items that will be reclassified to profit and loss 13455700000
4 Income tax relating to items that will be reclassified to profit or loss 1229300000
5 Total Other comprehensive income 11589100000