Integrated Filing — IndAS



General information about company
Scrip Code 539992
NSE Symbol LLOYDSENGG
MSEI Symbol NOTLISTED
ISIN INE093R01011
Name of company LLOYDS ENGINEERING WORKS 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 24-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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
Segment Reporting Single segment
Description of single segment ENGINEERING PRODUCTS AND SERVICES
Start date and time of board meeting 29-Jul-2025   16:00:00
End date and time of board meeting 29-Jul-2025   18:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
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 Audited
D Nature of report standalone or consolidated Standalone
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 1744500000
Other income 86200000
Total income 1830700000
2 Expenses
(a) Cost of materials consumed 981600000
(b) Purchases of stock-in-trade 151400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0
(d) Employee benefit expense 114600000
(e) Finance costs 13500000
(f) Depreciation, depletion and amortisation expense 20900000
(f) Other Expenses
1 Manufactiring and Other Expenses 253500000 253500000
Total other expenses 253500000
Total expenses 1535500000
3 Total profit before exceptional items and tax 295200000
4 Exceptional items 0
5 Total profit before tax 295200000
6 Tax expense
7 Current tax 39100000
8 Deferred tax 80000000
9 Total tax expenses 119100000
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 176100000
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 0
16 Total profit (loss) for period 176100000
17 Other comprehensive income net of taxes -1500000
18 Total Comprehensive Income for the period 174600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
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
21 Details of equity share capital
Paid-up equity share capital 1319800000
Face value of equity share capital 1
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 0.15
Diluted earnings (loss) per share from continuing operations 0.14
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 0.15
Diluted earnings (loss) per share from continuing and discontinued operations 0.14
24 Debt equity ratio 0
25 Debt service coverage ratio 0
26 Interest service coverage ratio 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) The above Financial Results were reviewed and recommended by the Audit Committee and then by the Board of Directors at its meeting held on July 29, 2025. These financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting 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. The Statutory Auditors have carried out Audit of the Financial Results for the quarter ended June 30, 2025. An unqualified report has been issued by them thereon. On May 20, 2025, the Board of Directors has approved the Acquisition of 21,85,000 Twenty-One Lakhs Eighty-Five Thousand equity shares of Metalfab Hightech Private Limited Metalfab, representing 76.00 of the total issued, subscribed, and paid-up capital of Metalfab at Rs. 130- each for an aggregate consideration of 284050000 Rupees Twenty-Eight Crores, Forty Lakhs. On June 05, 2025, the Board of Directors has considered and approved the allotment of 308517476 partly paid-up Equity Shares of face value Re.1 each of our Company at a price of 32 per Equity Share including a premium of 31 per Equity Share Allotment to the eligible Equity shareholders of our Company of which 16 per Equity Share including a premium of Rs.15.50 per Equity Share has been paid on application Allotment and the balance amount shall be payable in not more than two Calls, with terms and conditions such as the number of Calls and the timing and quantum of each Call as may be decided by our Board Securities Issue Committee from time to time to be completed on or prior to March 31, 2026. Accordingly, pursuant to the Allotment, the Issued Capital of the Company has increased to 1474027942 and paid-up equity share capital has increased to 1319769,204. In reference to the Share Purchase Agreement entered with Techno Industries Private Limited on July 30, 2024, the Board of Directors in its meeting held on July 01, 2025 has Considered and approved the acquisition of additional 11% of equity shares 1375000 in Techno Industries Private Limited for cash consideration of Rs. 250000000 Rupees Twenty-Five Crores only. On July 01, 2025, the Nomination and Remuneration Committee has approved the Grant of 1633000 options at an Exercise Price of Rs. 9.50 towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the Employees of the Company. On July 01, 2025, the Nomination and Remuneration Committee has approved allotment of 68300 equity shares at an Exercise Price of Rs. 9.50 towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the Employees of the Company. Accordingly, pursuant to the Allotment, the Issued Capital of the Company has increased to 1474096242 and paid-up equity share capital has increased to 1319837504. The Company has single business segment namely Engineering Products and Services. Earning Per Share are not annualised except for the year ended March 31, 2025. The Figures for the last Quarter are the balancing figure between audited financial result for the year and unaudited Nine Months financial results published earlier. The Orders in hand as on June 30, 2025 is Rs. 1337.57 Crores. Figures for the previous periods have been regrouped reclassified to confirm to the classification of the current.



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 Audited
Nature of report standalone or consolidated Standalone
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 1 -2000000 -2000000
Total Amount of items that will not be reclassified to profit and loss -2000000
2 Income tax relating to items that will not be reclassified to profit or loss -500000
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 0
5 Total Other comprehensive income -1500000





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 S Y Lodha and Associates Yes 31-Jul-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 05-Jun-2025
Amount Raised 4936200000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable INDIA RATINGS & RESEARCH PRIVATE LIMITED
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation NA
Comments of the Audit Committee after review NO COMMENTS
Comments of the auditors, if any NO COMMENTS
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 The Board of Directors at its meeting held today, i.e., Thursday, June 5, 2025, inter alia, considered and approved the allotment of 30,85,17,476 partly paid-up Equity Shares of face value Re.1/- each of our Company at a price of ₹32/- per Equity Share (including a premium of ₹31/- per Equity Share) (“Allotment”) to the eligible Equity shareholders of our Company of which ₹16/- per Equity Share (including a premium of Rs.15.50 per Equity Share) has been paid on application (“Allotment”) and the balance amount shall be payable in not more than two Calls, with terms and conditions such as the number of Calls and the timing and quantum of each Call as may be decided by our Board/ Securities Issue Committee from time to time to be completed on or prior to March 31, 2026. NA 4936200000 0 1057000000 0 The amount under the head 'Original Allocation' is mentioned as Rupees in Crore.


Signatory Details
Name of signatory Rahima Shaikh
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 29-Jul-2025