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 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-Jul-2025   17:00:00
End date and time of board meeting 29-Jul-2025   19:10:00
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 Audited
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 2170100000
Other income 88000000
Total income 2258100000
2 Expenses
(a) Cost of materials consumed 1150200000
(b) Purchases of stock-in-trade 151400000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 70900000
(d) Employee benefit expense 205100000
(e) Finance costs 23900000
(f) Depreciation, depletion and amortisation expense 31900000
(f) Other Expenses
1 Manufacturing and Other Expenses 327400000 327400000
Total other expenses 327400000
Total expenses 1960800000
3 Total profit before exceptional items and tax 297300000
4 Exceptional items 0
5 Total profit before tax 297300000
6 Tax expense
7 Current tax 39100000
8 Deferred tax 90200000
9 Total tax expenses 129300000
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 168000000
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 132300000
16 Total profit (loss) for period 300300000
17 Other comprehensive income net of taxes -5800000
18 Total Comprehensive Income for the period 294500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -5000000
Total profit or loss, attributable to non-controlling interests -800000
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 0.25
Diluted earnings (loss) per share from continuing operations 0.24
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 0.25
Diluted earnings (loss) per share from continuing and discontinued operations 0.24
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


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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Engineering 1997400000 1997400000
2 Electrical 323000000 323000000
Total Segment Revenue 2320400000
Less: Inter segment revenue 62300000 62300000
Revenue from operations 2258100000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering 363600000 363600000
2 Electrical -42800000 -42800000
Total Profit before tax 320800000
i. Finance cost 23900000 23900000
ii. Other Unallocable Expenditure net off Unallocable income -400000 -400000
Profit before tax 297300000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering 0 0
2 Electrical 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Engineering 0 0
2 Electrical 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The above Consolidated Financial Results were reviewed and recommended by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on July 29 2025.The Consolidated Financial Results of the Group for the Quarter Ended June 2024 is not being Submitted as Techno Industries Pvt Ltd became subsidiary w.e.f October 15 2024 Metalfab Industries Private Limited became subsidiary w.e.f May 20 2025.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 2185000 TwentyOne Lakhs EightyFive 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 TwentyEight Crores Forty Lakhs Fifty Thousand only On June 052025 the Board of Directors has considered and approved the allotment of 308517476 partly paidup 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 paidup equity share capital has increased to 1319769204.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 the Grant of options towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the employees of group companies i.e. 348000 options at an exercise price of Rs. 9.50 per option to the employees of Techno Industries Private Limited one of the Subsidiaries of the Company and 121795 options at an exercise price of Rs. 9.50 per option to the employees of Lloyds Infrastructure and Construction Limited an Associate of the Company. On July 012025 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 paidup equity share capital has increased to 1319837504. Details of Employee Stock Option for the quarter ended June 30 2025 are as follows Lloyds Steels Industries Limited Employee Stock Option Plan 2021 Number of Options Outstanding at the beginning of the period April 1 20258087378 Number of Options Exercisable at the beginning of the period April 1 20253327740 Number of Options Granted during the period Number of Options Vested during the period Number of Options Lapsed Unvested during the period 55600 Number of Options Lapsed Unexercised during the period nNumber of Options Exercised during the period 3100340 Number of Options Outstanding at the end of the period June 3020258031778 Number of Options Outstanding at the end of the period June 302025227400 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 periods. n



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 Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit & Loss -7700000 -7700000
Total Amount of items that will not be reclassified to profit and loss -7700000
2 Income tax relating to items that will not be reclassified to profit or loss -1900000
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 -5800000