Integrated Filing — IndAS



General information about company
Scrip Code 539542
NSE Symbol LUXIND
MSEI Symbol NOTLISTED
ISIN INE150G01020
Name of company LUX INDUSTRIES 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 12-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-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 12-Aug-2025   13:00:00
End date and time of board meeting 12-Aug-2025   14:50:00
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 6043300000
Other income 90600000
Total income 6133900000
2 Expenses
(a) Cost of materials consumed 4232000000
(b) Purchases of stock-in-trade 82900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1995600000
(d) Employee benefit expense 422500000
(e) Finance costs 67200000
(f) Depreciation, depletion and amortisation expense 71500000
(f) Other Expenses
1 Subcontracting/Jobbing Expenses 1885600000 1885600000
2 Other Expenses 1063000000 1063000000
Total other expenses 2948600000
Total expenses 5829100000
3 Total profit before exceptional items and tax 304800000
4 Exceptional items 0
5 Total profit before tax 304800000
6 Tax expense
7 Current tax 63200000
8 Deferred tax 9100000
9 Total tax expenses 72300000
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 232500000
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 232500000
17 Other comprehensive income net of taxes 0
18 Total Comprehensive Income for the period 232500000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 235700000
Total profit or loss, attributable to non-controlling interests -3200000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 235700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -3200000
21 Details of equity share capital
Paid-up equity share capital 62600000
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 7.84
Diluted earnings (loss) per share from continuing operations 7.84
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 7.84
Diluted earnings (loss) per share from continuing and discontinued operations 7.84
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 Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Vertical - A 2681700000 2681700000
2 Vertical - B 2628200000 2628200000
3 Vertical - C 733400000 733400000
Total Segment Revenue 6043300000
Less: Inter segment revenue
Revenue from operations 6043300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Vertical - A 107100000 107100000
2 Vertical - B 173800000 173800000
3 Vertical - C 44600000 44600000
Total Profit before tax 325500000
i. Finance cost 0 0
ii. Other Unallocable Expenditure net off Unallocable income 20700000 20700000
Profit before tax 304800000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Vertical - A 11524100000 11524100000
2 Vertical - B 10983300000 10983300000
3 Vertical - C 3088200000 3088200000
Total Segment Asset 25595600000 25595600000
Un-allocable Assets 1167200000 1167200000
Net Segment Asset 26762800000 26762800000
4 Segment Liabilities
Segment Liabilities
1 Vertical - A 5298400000 5298400000
2 Vertical - B 3155600000 3155600000
3 Vertical - C 702100000 702100000
Total Segment Liabilities 9156100000 9156100000
Un-allocable Liabilities 226200000 226200000
Net Segment Liabilities 9382300000 9382300000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) The management is conducting detailed review of unallocable assets and liabilities which are directly attributable to business verticals. Pending review, such assets or liabilities and related expenses including depreciation has been shown as unallocable. n nNotes n n1. The Consolidated un-audited financial results of the Company for the quarter ended June 30, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on August 12, 2025. The Statutory Auditors of the Company have carried out audit of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n2. The Consolidated financial results comprise of Lux Industries Limited and its subsidiary, Artimas Fashions Private Limited . n n3. The Company has identified three distinct business verticals each specializing in the production, marketing, and distribution of products under major brands as below n nBusiness Vertical Brands nVertical A Lux Cozi, ONN, Lux Cotts wool, Lux Mozze, Lux Parker, Lux Cozi Pynk nVertical B Lux Nitro, Lux Venus, Lyra, Lux Inferno, Lux Venus Rainwear nVertical C GenX, Lux Classic, Lux Karishma, Lux Amore n nAccordingly, the Company has recognized these business verticals as distinct operating segments in accordance with Ind AS 108 Operating Segment. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the senior management and presented to Oversight and Impact Assessment Committee. n n4. The figures for the three months ended March 31, 2025 are arrived at as difference between audited figures in respect of full financial year and the unaudited published/recasted year-to-date figures up to December 31, 2024, being the date of the end of the third quarter of the financial year which were subject to limited review. n n5. Prior period figures have been rearranged or regrouped, wherever necessary. n 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 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 Item that will not be reclassified to Profit or Loss (Net of Tax) 0 0
Total Amount of items that will not be reclassified to profit and loss 0
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 0