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-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Apr-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth 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 Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 23-May-2025   14:45:00
End date and time of board meeting 23-May-2025   16:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated 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 8176900000 25830600000
Other income 15500000 298400000
Total income 8192400000 26129000000
2 Expenses
(a) Cost of materials consumed 3780600000 12607500000
(b) Purchases of stock-in-trade 133500000 327300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -107800000 -1513000000
(d) Employee benefit expense 381400000 1511300000
(e) Finance costs 61100000 208700000
(f) Depreciation, depletion and amortisation expense 65200000 240600000
(f) Other Expenses
1 Subcontracting/Jobbing Expenses 1833000000 6201200000
2 Other Expenses 1390000000 4338800000
Total other expenses 3223000000 10540000000
Total expenses 7537000000 23922400000
3 Total profit before exceptional items and tax 655400000 2206600000
4 Exceptional items 0 0
5 Total profit before tax 655400000 2206600000
6 Tax expense
7 Current tax 174800000 523200000
8 Deferred tax 600000 38000000
9 Total tax expenses 175400000 561200000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 480000000 1645400000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 480000000 1645400000
17 Other comprehensive income net of taxes -800000 -800000
18 Total Comprehensive Income for the period 479200000 1644600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 480900000 1653100000
Total profit or loss, attributable to non-controlling interests -900000 -7700000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 479900000 1652100000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -700000 -7500000
21 Details of equity share capital
Paid-up equity share capital 62600000 62600000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 17240800000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 15.99 54.97
Diluted earnings (loss) per share from continuing operations 15.99 54.97
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 15.99 54.97
Diluted earnings (loss) per share from continuing and discontinued operations 15.99 54.97
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


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 3351800000
Capital work-in-progress 88100000
Investment property 0
Goodwill 0
Other intangible assets 1800000
Intangible assets under development 1700000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 489200000
Total non-current financial assets 489200000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 3932600000
2 Current assets
Inventories 8277600000
Current financial asset
Current investments 1752100000
Trade receivables, current 9048100000
Cash and cash equivalents 290200000
Bank balance other than cash and cash equivalents 16500000
Loans, current 310000000
Other current financial assets 80800000
Total current financial assets 11497700000
Current tax assets (net) 25300000
Other current assets 1903900000
Total current assets 21704500000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 25637100000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 62600000
Other equity 17240800000
Total equity attributable to owners of parent 17303400000
Non controlling interest -155500000
Total equity 17147900000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 27400000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 221700000
Total non-current financial liabilities 249100000
Provisions, non-current 140200000
Deferred tax liabilities (net) 42000000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 431300000
Current liabilities
Current financial liabilities
Borrowings, current 2845500000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 658800000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 3672400000
Total Trade payable 4331200000
Other current financial liabilities 706000000
Total current financial liabilities 7882700000
Other current liabilities 157300000
Provisions, current 17900000
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 8057900000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 8489200000
Total equity and liabilites 25637100000
Disclosure of notes on assets and liabilities



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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Vertical - A 3785500000 11125700000
2 Vertical - B 3339700000 11385700000
3 Vertical - C 1051700000 3319200000
4 Unallocated 0 0
Total Segment Revenue 8176900000 25830600000
Less: Inter segment revenue 0 0
Revenue from operations 8176900000 25830600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Vertical - A 317300000 970600000
2 Vertical - B 310400000 1183700000
3 Vertical - C 76200000 227000000
4 Unallocated -48500000 -174700000
Total Profit before tax 655400000 2206600000
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 655400000 2206600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Vertical - A 10726600000 10726600000
2 Vertical - B 10672400000 10672400000
3 Vertical - C 3072800000 3072800000
4 Unallocated 1165300000 1165300000
Total Segment Asset 25637100000 25637100000
Un-allocable Assets 0 0
Net Segment Asset 25637100000 25637100000
4 Segment Liabilities
Segment Liabilities
1 Vertical - A 4574300000 4574300000
2 Vertical - B 2976000000 2976000000
3 Vertical - C 721100000 721100000
4 Unallocated 217800000 217800000
Total Segment Liabilities 8489200000 8489200000
Un-allocable Liabilities 0 0
Net Segment Liabilities 8489200000 8489200000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1. The Consolidated audited financial results of the Company for the quarter and year ended March 31, 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 May 23, 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 n n2. The Consolidated financial results comprise of Lux Industries Limited and its subsidiary, Artimas Fashions Private Limited . n n3. The Board of Directors has recommended dividend of Rs. 2.00/- (100%) per equity share of Rs. 2/- each for the financial year ended March 31, 2025 which is subject to approval of the shareholders in the Annual General Meeting. The Promoters and promoter group has waived their right to receive the Final Dividend for the financial year 2024-25. n n4. 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 Verticals Brands nVertical A Lux Cozi, ONN, Lux Cotts'wool, Lux Mozze, Lux Parker, Lux Cozi Pynk nVertical B Lux Venus, Lyra, Lux Inferno, Lux Nitro. 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 nThe segment reporting is being implemented since quarter ended December 2023, and to ensure comparability with the current period, figures for the previous periods have been extracted and allocated on a reasonable basis as identified by the management. n n5. The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of full financial year and published up to date figures up to the end of third quarter of the relevant financial year. The published figures up to the end of third quarter of the relevant financial year were subject to limited review. n n6. Prior period figures have been rearranged / regrouped, 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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
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 800000 800000
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 0
5 Total Other comprehensive income -800000 -800000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-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.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2206600000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 183700000
Adjustments for decrease (increase) in inventories -1834300000
Adjustments for decrease (increase) in trade receivables, current -1853500000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -74200000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 993800000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 64100000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 240600000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 41700000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 25000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 163000000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -25000000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow -38800000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -25500000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -2465400000
Net cash flows from (used in) operations -258800000
Dividends received -7100000
Interest paid 0
Interest received 0
Income taxes paid (refund) 539300000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -805200000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities -371700000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 3000000
Purchase of property, plant and equipment 368000000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 310000000
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 7100000
Interest received 172800000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -100000
Net cash flows from (used in) investing activities -123500000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings -985400000
Payments of lease liabilities 49100000
Dividends paid 15500000
Interest paid 215600000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 705200000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -223500000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents -223500000
Cash and cash equivalents cash flow statement at beginning of period 513700000
Cash and cash equivalents cash flow statement at end of period 290200000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S K AGRAWAL AND CO CHARTERED ACCOUNTS LLP Yes 31-Jul-2025