| Scrip Code | 539992 |
|---|---|
| NSE Symbol | LLOYDSENGG |
| MSEI Symbol | NOTLISTED |
| ISIN | INE093R01011 |
| Name of company | LLOYDS ENGINEERING WORKS LIMITED |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 07-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 31-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | 07-11-2025 12:00:00 |
| End date and time of board meeting | 07-11-2025 15:45:00 |
| 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 | Not applicable |
| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 31,666.00 | 53,367.00 | |
| Other income | 819.00 | 1,699.00 | |
| Total income | 32,485.00 | 55,066.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 14,555.00 | 26,057.00 |
| (b) | Purchases of stock-in-trade | 1,993.00 | 3,507.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 668.00 | 1,377.00 |
| (d) | Employee benefit expense | 2,190.00 | 4,241.00 |
| (e) | Finance costs | 391.00 | 630.00 |
| (f) | Depreciation, depletion and amortisation expense | 575.00 | 894.00 |
| (f) | Other Expenses | ||
| 1 | Manufacturing and Other Expenses | 7,397.00 | 10,671.00 |
| Total other expenses | 7,397.00 | 10,671.00 | |
| Total expenses | 27,769.00 | 47,377.00 | |
| 3 | Total profit before exceptional items and tax | 4,716.00 | 7,689.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 4,716.00 | 7,689.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 974.00 | 1,365.00 |
| 8 | Deferred tax | (616.00) | 286.00 |
| 9 | Total tax expenses | 358.00 | 1,651.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 4,358.00 | 6,038.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 1,077.00 | 2,400.00 |
| 16 | Total profit (loss) for period | 5,435.00 | 8,438.00 |
| 17 | Other comprehensive income net of taxes | 57.00 | (1.00) |
| 18 | Total Comprehensive Income for the period | 5,492.00 | 8,437.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,240.00 | 8,208.00 | |
| Total profit or loss, attributable to non-controlling interests | 252.00 | 229.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 56.00 | 6.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 1.00 | (7.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 13,198.00 | 13,198.00 | |
| Face value of equity share capital | 1 | 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 | 0.41 | 0.67 | |
| Diluted earnings (loss) per share from continuing operations | 0.39 | 0.63 | |
| 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 | 0.41 | 0.67 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.39 | 0.63 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes 1 The above Consolidated Financial Results were reviewed and recommended by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on November 7 2025 2 The Consolidated Financial Results of the Group for the Quarter & half year Ended September 2024 is not being Submitted as Techno Industries Pvt Ltd became subsidiary wef October 15 2024 & Metalfab Industries Private Limited became subsidiary wef May 20 2025 3 The above Consolidated Financial Results of the Group 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 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India 4 The Statutory Auditors have carried out Audit of the Consolidated Financial Results for the quarter and Half Year ended September 30 2025 An unqualified report has been issued by them thereon 5 On May 20 2025 the Board of Directors has approved the Acquisition of 2185000 Twenty One Lakhs EightyFive Thousand equity shares of Metalfab Hightech Private Limited Metalfab representing 76 of the total issued subscribed and paidup capital of Metalfab at Rs. 130 each for an aggregate consideration of Rs 284050000 Rupees TwentyEight Crores Forty Lakhs Fifty Thousand only 6 On June 05 2025 the Board of Directors has considered and approved the allotment of 308517476 partly paidup Equity Shares of face value Re1 each of our Company at a price of Rs32 per Equity Share including a premium of Rs31 per Equity Share Allotment to the eligible Equity shareholders of our Company of which Rs16 per Equity Share including a premium of Rs1550 per Equity Share has been paid on application Allotment and the balance amount shall be payable in not more than two Calls with terms and conditions such as the number of Calls and the timing and quantum of each Call as may be decided by our Board Securities Issue Committee from time to time to be completed on or prior to March 31 2026 Accordingly pursuant to the Allotment the Issued Capital of the Company has increased to 1474027942 and paidup equity share capital has increased to 1319769204 7 In reference to the Share Purchase Agreement entered with Techno Industries Private Limited on July 30 2024 the Board of Directors in its meeting held on July 01 2025 has Considered and approved the acquisition of additional 11 of equity shares 1375000 in Techno Industries Private Limited for cash consideration of Rs 250000000 Rupees TwentyFive Crores only 8 On July 01 2025 the Nomination and Remuneration Committee has approved the Grant of 1633000 options at an Exercise Price of Rs. 950 towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the Employees of the Company 9 On July 01 2025 the Nomination and Remuneration Committee has approved the Grant of options towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the employees of group companies ie 348000 options at an exercise price of Rs.950 per option to the employees of Techno Industries Private Limited one of the Subsidiaries of the Company and 121795 options at an exercise price of Rs 950 per option to the employees of Lloyds Infrastructure and Construction Limited an Associate of the Company 10 On July 01 2025 the Nomination and Remuneration Committee has approved allotment of 68300 equity shares at an Exercise Price of Rs 950 towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the Employees of the Company Accordingly pursuant to the Allotment the Issued Capital of the Company has increased to 1474096242 and paidup equity share capital has increased to 1319837504 11 Details of Employee Stock Option for the quarter ended September 30 2025 are as follows Lloyds Steels Industries Limited Employee Stock Option Plan 2021 Number of Options Outstanding at the beginning of the period July 1 2025 8031778 Number of Options Exercisable at the beginning of the period July 1 2025 227400 Number of Options Granted during the period 2102795 Number of Options Vested during the period 68300 Number of Options Lapsed Unvested during the period 96982 Number of Options Lapsed Unexercised during the period 3900 Number of Options Exercised during the period 144100 Number of Options Outstanding at the end of the period September 30 2025 9969291 Number of Options Exercisable at the end of the period September 30 2025 147700 12 Earning Per Share are not annualised except for the year ended March 31 2025 13 The Consolidated Orders in hand of Company and its Subsidiaries as on September 30 2025 is Rs 158099 Crores and for Associate Company is Rs 455880 Crores 14 Figures for the previous periods have been regrouped reclassified to confirm to the classification of the current periods 15 The results for the quarter ended September 30 2025 are available on the website of BSE at wwwbseindiacom NSE at wwwnseindiacom and on companys website at wwwlloydsenggin The specified items of the standalone financials results of the company for the Quarter ended September 30 2025 are given below Sr No Particulars Quarter Ended Half Year Ended Year Ended September 30 2025 June 30 2025 September 30 2025 March 31 2025 Audited Audited Audited Audited a Revenue From Operations 24395 17445 41840 75578 b Profit Loss before Exceptional Items and Tax 3804 2952 6756 13002 c Profit Loss before tax 3804 2952 6756 13002 d Net Profit after tax 3319 1761 5080 9972 PLACE MUMBAI Date November 7 2025 Mukesh R Gupta Chairman and Whole Time Director DIN 00028347 |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 14,751.00 | ||
| Capital work-in-progress | 9,255.00 | ||
| Investment property | 0.00 | ||
| Goodwill | 15,308.00 | ||
| Other intangible assets | 7,720.00 | ||
| Intangible assets under development | 0.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Investments accounted for using equity method | 0.00 | ||
| Non-current financial assets | |||
| Non-current investments | 3,992.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 9.00 | ||
| Other non-current financial assets | 1,223.00 | ||
| Total non-current financial assets | 5,224.00 | ||
| Deferred tax assets (net) | 758.00 | ||
| Other non-current assets | 568.00 | ||
| Total non-current assets | 53,584.00 | ||
| 2 | Current assets | ||
| Inventories | 24,038.00 | ||
| Current financial asset | |||
| Current investments | 0.00 | ||
| Trade receivables, current | 25,679.00 | ||
| Cash and cash equivalents | 18,409.00 | ||
| Bank balance other than cash and cash equivalents | 1,398.00 | ||
| Loans, current | 6,466.00 | ||
| Other current financial assets | 8,533.00 | ||
| Total current financial assets | 60,485.00 | ||
| Current tax assets (net) | 230.00 | ||
| Other current assets | 46,209.00 | ||
| Total current assets | 1,30,962.00 | ||
| 3 | Non-current assets classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 | |
| Total assets | 1,84,546.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 13,198.00 | ||
| Other equity | 1,05,634.00 | ||
| Total equity attributable to owners of parent | 1,18,832.00 | ||
| Non controlling interest | 1,681.00 | ||
| Total equity | 1,20,513.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 1,367.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | 5,675.00 | ||
| Total non-current financial liabilities | 7,042.00 | ||
| Provisions, non-current | 750.00 | ||
| Deferred tax liabilities (net) | 313.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | 81.00 | ||
| Total non-current liabilities | 8,186.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 10,703.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 1,371.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 14,397.00 | ||
| Total Trade payable | 15,768.00 | ||
| Other current financial liabilities | 27,729.00 | ||
| Total current financial liabilities | 54,200.00 | ||
| Other current liabilities | 575.00 | ||
| Provisions, current | 1,064.00 | ||
| Current tax liabilities (Net) | 8.00 | ||
| Deferred government grants, Current | 0.00 | ||
| Total current liabilities | 55,847.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 | |
| Total liabilities | 64,033.00 | ||
| Total equity and liabilites | 1,84,546.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Notes 1 The above Consolidated Financial Results were reviewed and recommended by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on November 7 2025 2 The Consolidated Financial Results of the Group for the Quarter & half year Ended September 2024 is not being Submitted as Techno Industries Pvt Ltd became subsidiary wef October 15 2024 & Metalfab Industries Private Limited became subsidiary wef May 20 2025 3 The above Consolidated Financial Results of the Group 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 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India 4 The Statutory Auditors have carried out Audit of the Consolidated Financial Results for the quarter and Half Year ended September 30 2025 An unqualified report has been issued by them thereon 5 On May 20 2025 the Board of Directors has approved the Acquisition of 2185000 Twenty One Lakhs EightyFive Thousand equity shares of Metalfab Hightech Private Limited Metalfab representing 76 of the total issued subscribed and paidup capital of Metalfab at Rs. 130 each for an aggregate consideration of Rs 284050000 Rupees TwentyEight Crores Forty Lakhs Fifty Thousand only 6 On June 05 2025 the Board of Directors has considered and approved the allotment of 308517476 partly paidup Equity Shares of face value Re1 each of our Company at a price of Rs32 per Equity Share including a premium of Rs31 per Equity Share Allotment to the eligible Equity shareholders of our Company of which Rs16 per Equity Share including a premium of Rs1550 per Equity Share has been paid on application Allotment and the balance amount shall be payable in not more than two Calls with terms and conditions such as the number of Calls and the timing and quantum of each Call as may be decided by our Board Securities Issue Committee from time to time to be completed on or prior to March 31 2026 Accordingly pursuant to the Allotment the Issued Capital of the Company has increased to 1474027942 and paidup equity share capital has increased to 1319769204 7 In reference to the Share Purchase Agreement entered with Techno Industries Private Limited on July 30 2024 the Board of Directors in its meeting held on July 01 2025 has Considered and approved the acquisition of additional 11 of equity shares 1375000 in Techno Industries Private Limited for cash consideration of Rs 250000000 Rupees TwentyFive Crores only 8 On July 01 2025 the Nomination and Remuneration Committee has approved the Grant of 1633000 options at an Exercise Price of Rs. 950 towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the Employees of the Company 9 On July 01 2025 the Nomination and Remuneration Committee has approved the Grant of options towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the employees of group companies ie 348000 options at an exercise price of Rs.950 per option to the employees of Techno Industries Private Limited one of the Subsidiaries of the Company and 121795 options at an exercise price of Rs 950 per option to the employees of Lloyds Infrastructure and Construction Limited an Associate of the Company 10 On July 01 2025 the Nomination and Remuneration Committee has approved allotment of 68300 equity shares at an Exercise Price of Rs 950 towards the Employees Stock Option Plan ESOP under the Employee Stock Option Scheme 2021 to the Employees of the Company Accordingly pursuant to the Allotment the Issued Capital of the Company has increased to 1474096242 and paidup equity share capital has increased to 1319837504 11 Details of Employee Stock Option for the quarter ended September 30 2025 are as follows Lloyds Steels Industries Limited Employee Stock Option Plan 2021 Number of Options Outstanding at the beginning of the period July 1 2025 8031778 Number of Options Exercisable at the beginning of the period July 1 2025 227400 Number of Options Granted during the period 2102795 Number of Options Vested during the period 68300 Number of Options Lapsed Unvested during the period 96982 Number of Options Lapsed Unexercised during the period 3900 Number of Options Exercised during the period 144100 Number of Options Outstanding at the end of the period September 30 2025 9969291 Number of Options Exercisable at the end of the period September 30 2025 147700 12 Earning Per Share are not annualised except for the year ended March 31 2025 13 The Consolidated Orders in hand of Company and its Subsidiaries as on September 30 2025 is Rs 158099 Crores and for Associate Company is Rs 455880 Crores 14 Figures for the previous periods have been regrouped reclassified to confirm to the classification of the current periods 15 The results for the quarter ended September 30 2025 are available on the website of BSE at wwwbseindiacom NSE at wwwnseindiacom and on companys website at wwwlloydsenggin The specified items of the standalone financials results of the company for the Quarter ended September 30 2025 are given below Sr No Particulars Quarter Ended Half Year Ended Year Ended September 30 2025 June 30 2025 September 30 2025 March 31 2025 Audited Audited Audited Audited a Revenue From Operations 24395 17445 41840 75578 b Profit Loss before Exceptional Items and Tax 3804 2952 6756 13002 c Profit Loss before tax 3804 2952 6756 13002 d Net Profit after tax 3319 1761 5080 9972 PLACE MUMBAI Date November 7 2025 Mukesh R Gupta Chairman and Whole Time Director DIN 00028347 |
|---|
| 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 | 01-07-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 30-09-2025 | 30-09-2025 | |||||
| Whether results 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 | Engineering | 30,939.00 | 50,913.00 | ||||
| 2 | Electrical | 3,782.00 | 7,012.00 | ||||
| Total Segment Revenue | 34,721.00 | 57,925.00 | |||||
| Less: Inter segment revenue | 2,236.00 | 2,859.00 | |||||
| Revenue from operations | 32,485.00 | 55,066.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Engineering | 4,564.00 | 8,200.00 | ||||
| 2 | Electrical | 41.00 | (387.00) | ||||
| Total Profit before tax | 4,605.00 | 7,813.00 | |||||
| i. Finance cost | 391.00 | 630.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (502.00) | (506.00) | |||||
| Profit before tax | 4,716.00 | 7,689.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Engineering | 1,70,918.00 | 1,70,918.00 | ||||
| 2 | Electrical | 20,667.00 | 20,667.00 | ||||
| Total Segment Asset | 1,91,585.00 | 1,91,585.00 | |||||
| Un-allocable Assets | (7,039.00) | (7,039.00) | |||||
| Net Segment Asset | 1,84,546.00 | 1,84,546.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Engineering | 65,803.00 | 65,803.00 | ||||
| 2 | Electrical | 13,577.00 | 13,577.00 | ||||
| Total Segment Liabilities | 79,380.00 | 79,380.00 | |||||
| Un-allocable Liabilities | (15,347.00) | (15,347.00) | |||||
| Net Segment Liabilities | 64,033.00 | 64,033.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Notes 1 The Group has reported segment information as per Ind As 108 Operating Segments The identification of operating segments is consistent with performance assessment and resource allocation by the management 2 Segment wise revenue & result of the Group for the Quarter & Half Year Ended Sept 302024 is not being Submitted as Techno Industries Pvt Ltd became subsidiary wef October 15 2024 3 Metalfab Hightech Private Limited has became subsidiary wef May 20 2025 due to which segment results include performance from May 202025 to Sept 30 2025 4 The Segment composition 1 Engineering segment comprises of a) Hydrocarbon Manufacturing & supplying process equipment such as Pressure vessels Columns Heat Exchangers Waste heat recovery boilers AirGas Liquid Dryer Packages b) Steel Fabrication of various equipment for steel melting shop Manufacturing equipment used in Hot rolling mill & Cold rolling mill Pickling & other equipment required for iron & steel making c) MarineNavy Manufacture & supply of equipment for Navy Warships & Marine ships Manufacture of Marine Loading arms d) Power Design & manufacture of thermal power plants & various equipments like boilers condensor heater etc 2. Electrical segment comprises Manufacture & supply of a) Elevators b) Pumps & Motors. 5 Segment revenue comprises sales and operational income allocable specifically to a segment Segment results represents profit before interest & tax Unallocable corporate income includes recoveries from vendor Gain on sale of Fixed Assets Gain on termination of Lease Liabilities no longer required 6 In respect of segment of the Group revenue & margin do not accrue uniformly during the period Place Mumbai Date November 7 2025 |
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| 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 | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| 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 | (75.00) | 2.00 |
| 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 | 18.00 | (1.00) |
| 5 | Total Other comprehensive income | 57.00 | (1.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 30-09-2025 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 7,689.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 0.00 | |||||
| Adjustments for decrease (increase) in inventories | (9,538.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 4,398.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (36,037.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 256.00 | |||||
| Adjustments for other financial assets, non-current | (329.00) | |||||
| Adjustments for other financial assets, current | (4,624.00) | |||||
| Adjustments for other bank balances | (3,877.00) | |||||
| Adjustments for increase (decrease) in trade payables, current | 4,229.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 332.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 55.00 | |||||
| Adjustments for depreciation and amortisation expense | 894.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 195.00 | |||||
| Adjustments for provisions, non-current | 47.00 | |||||
| Adjustments for other financial liabilities, current | 368.00 | |||||
| Adjustments for other financial liabilities, non-current | (589.00) | |||||
| Adjustments for unrealised foreign exchange losses gains | 31.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,106.00 | |||||
| Adjustments for share-based payments | 334.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 34.00 | |||||
| Other adjustments for non-cash items | 5.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (44,922.00) | |||||
| Net cash flows from (used in) operations | (37,233.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | (607.00) | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 1,125.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (37,751.00) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 9.00 | |||||
| Purchase of property, plant and equipment | 5,585.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 691.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 391.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (7,794.00) | |||||
| Net cash flows from (used in) investing activities | (13,670.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 49,369.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 6,081.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 3,300.00 | |||||
| Interest paid | 454.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (715.00) | |||||
| Net cash flows from (used in) financing activities | 50,981.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (440.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | (440.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 638.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 198.00 | |||||