Integrated Filing — IndAS



General information about company
Scrip Code 590075
NSE Symbol LAMBODHARA
MSEI Symbol NOTLISTED
ISIN INE112F01022
Name of company LAMBODHARA TEXTILES 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 08-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-Aug-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 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 08-Aug-2025   11:30:00
End date and time of board meeting 08-Aug-2025   15:40:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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
Disclosure for the Default of loans and Debt Securitis is not applicable to the entity



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 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 591007000
Other income 20036000
Total income 611043000
2 Expenses
(a) Cost of materials consumed 268828000
(b) Purchases of stock-in-trade 79286000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 27082000
(d) Employee benefit expense 39297000
(e) Finance costs 22327000
(f) Depreciation, depletion and amortisation expense 26657000
(f) Other Expenses
1 Manufacturing and Operating 79893000 79893000
2 Others 37540000 37540000
Total other expenses 117433000
Total expenses 580910000
3 Total profit before exceptional items and tax 30133000
4 Exceptional items 0
5 Total profit before tax 30133000
6 Tax expense
7 Current tax 8000000
8 Deferred tax 580000
9 Total tax expenses 8580000
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 21553000
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 21553000
17 Other comprehensive income net of taxes 13000
18 Total Comprehensive Income for the period 21566000
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 51888000
Face value of equity share capital 5
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 2.08
Diluted earnings (loss) per share from continuing operations 2.08
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 2.08
Diluted earnings (loss) per share from continuing and discontinued operations 2.08
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 above financial results have been reviewed by the Audit Committee at their meeting on 08th August 2025 and approved by the Board of Directors at their meeting held on 08th August 2025. n n2. The format for quarterly results as prescribed in SEBIs circular dated November 30 2015 has been modified to comply with the requirements of SEBIs Circular dated July 5 2016 Ind AS and Schedule III Part II to the Companies Act 2013 which are applicable to companies that are required to comply with Ind AS n n3. This statement has been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 prescribed under Section 133 of the Companies Act 2013 and other recognised accounting practices and policies to the extent applicable n n4. The figures for the previous periods have been re-grouped re-arranged wherever necessary to make them comparable with those of current period n n5. The figures for the preceding 3 months ended 31st March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year n n6. The Company has organised the business into segments viz Textiles Power Generation and Real Estate. This reporting complies with Ind AS segment reporting principles



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 Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Textiles 563190000 563190000
2 Power Generation 43012000 43012000
3 Real Estate 4841000 4841000
Total Segment Revenue 611043000
Less: Inter segment revenue 0 0
Revenue from operations 611043000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textiles 29605000 29605000
2 Power Generation 24139000 24139000
3 Real Estate 4043000 4043000
Total Profit before tax 57787000
i. Finance cost 22327000 22327000
ii. Other Unallocable Expenditure net off Unallocable income 5327000 5327000
Profit before tax 30133000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textiles 1335794000 1335794000
2 Power Generation 448195000 448195000
3 Real Estate 161823000 161823000
Total Segment Asset 1945812000 1945812000
Un-allocable Assets 156000 156000
Net Segment Asset 1945968000 1945968000
4 Segment Liabilities
Segment Liabilities
1 Textiles 388676000 388676000
2 Power Generation 177458000 177458000
3 Real Estate 9207000 9207000
Total Segment Liabilities 575341000 575341000
Un-allocable Liabilities 175649000 175649000
Net Segment Liabilities 750990000 750990000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1. Segment Revenue Segment Results represent amount identifiable to each of the Segments. Other unallocable expenses mainly includes corporate expenses on common services not directly identifiable to individual segments. 2. Segment wise bifurcation of Assets and Liabilities for Textiles Business Power Generation Business and Real Estate Business are shown to the extent identifiable other assets and liabilities jointly used by all segments are shown as unallocable. 3. The figures of previous quarter or year have been re grouped or restated wherever necessary.



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 Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
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
1 Remesurements of Fair value of invesetments in Bonds 13000 13000
Total Amount of items that will be reclassified to profit and loss 13000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 13000