Integrated Filing — IndAS



General information about company
Scrip Code 500250
NSE Symbol LGBBROSLTD
MSEI Symbol NA
ISIN INE337A01034
Name of company LG BALAKRISHNAN & BROS 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 31-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-Jun-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 Multi segment
Description of single segment
Start date and time of board meeting 31-Jul-2025   14:30:00
End date and time of board meeting 31-Jul-2025   17:15:00
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
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? No
No. of times funds raised during the quarter
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 5924604000
Other income 149056000
Total income 6073660000
2 Expenses
(a) Cost of materials consumed 2687013000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -296344000
(d) Employee benefit expense 1078534000
(e) Finance costs 20391000
(f) Depreciation, depletion and amortisation expense 245427000
(f) Other Expenses
1 Other Expenses 1536099000 1536099000
Total other expenses 1536099000
Total expenses 5271120000
3 Total profit before exceptional items and tax 802540000
4 Exceptional items 83806000
5 Total profit before tax 886346000
6 Tax expense
7 Current tax 224719000
8 Deferred tax -6361000
9 Total tax expenses 218358000
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 667988000
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 667988000
17 Other comprehensive income net of taxes 172575000
18 Total Comprehensive Income for the period 840563000
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 318924000
Face value of equity share capital 10
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 20.95
Diluted earnings (loss) per share from continuing operations 20.95
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 20.95
Diluted earnings (loss) per share from continuing and discontinued operations 20.95
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The consolidated / standalone financial results of the Company for the quarter ended 30th June, 2025 have been reviewed by the Audit Committee at their meeting held on 31st July, 2025 and have been approved by the Board of Directors at its meeting held on 31st July, 2025. n n2. The above financial results of the Company for the quarter ended 30th June, 2025 have been audited by the Statutory Auditors. n n3. The Consolidated Financial Results includes the financial results of the subsidiaries namely, LGB-USA INC, GFM Acquisition LLC and LGB Steel Private Limited. n n4. Exceptional item represents Subsidy received. n n5. The Code on Social Security 2020 has been notified in the Official Gazette on 29th September 2020. The effective date from which the changes are applicable is yet to be notified and the rules are yet to be framed. Impact, if any of the change will be assessed and accounted in the period in which the said Code becomes effective and the rules framed thereunder are published. n n6. Previous period figures have been regrouped/reclassified to make them comparable with those of current period. n



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)
1 Transmission 4855648000 4855648000
2 Metal Forming 1068956000 1068956000
Total Segment Revenue 5924604000
Less: Inter segment revenue 0 0
Revenue from operations 5924604000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Transmission 707587000 707587000
2 Metal Forming 154993000 154993000
Total Profit before tax 862580000
i. Finance cost 20391000 20391000
ii. Other Unallocable Expenditure net off Unallocable income -44157000 -44157000
Profit before tax 886346000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Transmission 15904348000 15904348000
2 Metal Forming 3425578000 3425578000
Total Segment Asset 19329926000 19329926000
Un-allocable Assets 6037680000 6037680000
Net Segment Asset 25367606000 25367606000
4 Segment Liabilities
Segment Liabilities
1 Transmission 3439472000 3439472000
2 Metal Forming 1299486000 1299486000
Total Segment Liabilities 4738958000 4738958000
Un-allocable Liabilities 1094047000 1094047000
Net Segment Liabilities 5833005000 5833005000
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 Amount of items that will not be reclassified to profit and loss 172575000 172575000
Total Amount of items that will not be reclassified to profit and loss 172575000
2 Income tax relating to items that will not be reclassified to profit or loss 0
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 172575000