Integrated Filing — IndAS



General information about company
Scrip Code 512455
NSE Symbol LLOYDSME
MSEI Symbol NOTLISTED
ISIN INE281B01032
Name of company Lloyds Metals and Energy 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 07-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 12-Aug-2025   16:51:00
End date and time of board meeting 12-Aug-2025   20:25:00
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? Yes
No. of times funds raised during the quarter 2
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 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 23798800000
Other income 285500000
Total income 24084300000
2 Expenses
(a) Cost of materials consumed 1995500000
(b) Purchases of stock-in-trade 615600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -672800000
(d) Employee benefit expense 638000000
(e) Finance costs 144700000
(f) Depreciation, depletion and amortisation expense 277900000
(f) Other Expenses
1 (a) Mining, Royalty and Freight Expenses 12201600000 12201600000
2 (b) Other Expenses 1219900000 1219900000
Total other expenses 13421500000
Total expenses 16420400000
3 Total profit before exceptional items and tax 7663900000
4 Exceptional items 0
5 Total profit before tax 7663900000
6 Tax expense
7 Current tax 815600000
8 Deferred tax 502500000
9 Total tax expenses 1318100000
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 6345800000
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 6345800000
17 Other comprehensive income net of taxes -1700000
18 Total Comprehensive Income for the period 6344100000
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 523200000
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 12.12
Diluted earnings (loss) per share from continuing operations 11.28
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 12.12
Diluted earnings (loss) per share from continuing and discontinued operations 11.28
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) 1The Statement of Unaudited Standalone financial results of Lloyds Metals And Energy Limited for the Qtr ended on 30June25 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12 Aug 25. 2 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 13 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India.3 As per Ind AS 108 the Company has two reportable Operating Segments namely Mining of Iron Ore and Steel and other related segments. The financial information for these segments have been provided in Financial Results as per Ind AS 108- Operating Segments.4 The Statutory Auditors of the Company have conducted limited review on the financial result for the quarter ended 30 June25. An unquallified report has been issued by them thereon.5.Details of Employee Stock Option for the quarter ended 30th June 25 are as follows Lloyds Metals and Energy Limited Employee Stock Option Plan 2017 Number of options outstanding at the beginning of the period April 1 25 4306575Number of options exercisable at the beginning of the period 1April25 94166 Number of options Granted during the period1513784Number of options Vested during the period 105562 Number of options Lapsed during the period 104680Number of options Exercised during the period33568Number of options outstanding at the end of the period June 3025 5600775Number of options exercisable at the end of the period June 25 175502 6.The Company has entered into the share subscription agreement dated 17th Feb25 between the Company and Thriveni Earthmovers and Infra Private Limited TEIL for the acquisition of 700000000 equity shares representing 79.82 of the total issued subscribed and paid-up equity share capital of TEIL by the Company for an aggregate consideration of Rs. 700000000 Rupees Seventy Crores Only Share Subscription Agreement. Pursuant to share subscription agreement TEIL has allotted shares to LMEL on dated 1st July25 7 On 19th July 25 Lloyds Surya Private Limited has allotted 566037736 FiftySix Crore Sixty Lakh ThirtySeven Thousand Seven Hundred ThirtySix equity shares of face value Rs 1 each at an issue price of Rs 1.06 per share comprising Rs 1 face value and Rs 0.06 as share premium aggregating to a total consideration of Rs 600000000 Rupees Sixty Crore only. The shares were allotted to Thriveni Earthmovers and Infra Private Limited on a preferential basis through private placement. As a result of this transaction Lloyds Surya Private Limited has ceased to be a subsidiary of the Company and become step down subsidiary. 8 Earning Per Share are not annualised except for year ended 31Mar 25. 9 Revenue shown in segmental information includes other income.10 The figures for the corresponding previous period have been regrouped or reclassified wherever necessary to make them comparable.11The results for the quarter ended 30 June 25 are available on the website of BSE at www.bseindia.com NSE at www.nseindia.com and on Company website at www.lloyds.in



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 a) Mining 21570800000 21570800000
2 b) Steel and other related segments 3192900000 3192900000
Total Segment Revenue 24763700000
Less: Inter segment revenue 679400000 679400000
Revenue from operations 24084300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 a) Mining 7602300000 7602300000
2 b) Steel and other related segments 206300000 206300000
Total Profit before tax 7808600000
i. Finance cost 144700000 144700000
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 7663900000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 a) Mining 21526800000 21526800000
2 b) Steel and other related segments 68447600000 68447600000
Total Segment Asset 89974400000 89974400000
Un-allocable Assets 24312200000 24312200000
Net Segment Asset 114286600000 114286600000
4 Segment Liabilities
Segment Liabilities
1 a) Mining 11862600000 11862600000
2 b) Steel and other related segments 14233800000 14233800000
Total Segment Liabilities 26096400000 26096400000
Un-allocable Liabilities 11709600000 11709600000
Net Segment Liabilities 37806000000 37806000000
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 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
1 Item that will not be reclassified to profit or loss -1700000 -1700000
Total Amount of items that will not be reclassified to profit and loss -1700000
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 -1700000





Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising QIP
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 09-Jul-2024
Amount Raised 12180000000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable India Ratings and 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 Nil
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
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 Setting up a 4MTPA Pellet Plant at Konsari, Maharashtra Not Applicable 9161300000 0 8461800000 0
2 General Corporate purposes Not Applicable 2855500000 0 2855500000 0
3 Issue related expenses Not Applicable 163200000 0 158800000 0


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)
Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-Sep-2024
Amount Raised 9529900000
Report filed for Quarter ended 30-Jun-2025
Monitoring Agency Applicable
Monitoring Agency Name, if applicable India Ratings and 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 Nil
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
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 Funding of capital expenditure for expansion of DRI Plant and power plant at Ghugus, Chandrapur and Funding of capital expenditure for expansion of pellet capacity by setting-up an additional 1 X 4 MTPA Pellet Plant at Konsari, Ghadchiroli. Not Applicable 7147400000 0 6852500000 0
2 General Corporate Purposes Not Applicable 2382500000 0 2262100000 0


Signatory Details
Name of signatory tAkshay Vora
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 12-Aug-2025