| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 12-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 07-11-2025 |
| 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 | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 12-11-2025 16:10:00 |
| End date and time of board meeting | 12-11-2025 17:05:00 |
| 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 | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 3,65,135.00 | 6,03,487.00 | |
| Other income | 5,547.00 | 8,366.00 | |
| Total income | 3,70,682.00 | 6,11,853.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 48,372.00 | 68,327.00 |
| (b) | Purchases of stock-in-trade | 17,784.00 | 23,940.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (3,912.00) | (10,640.00) |
| (d) | Employee benefit expense | 36,784.00 | 43,164.00 |
| (e) | Finance costs | 17,580.00 | 19,043.00 |
| (f) | Depreciation, depletion and amortisation expense | 16,653.00 | 19,726.00 |
| (f) | Other Expenses | ||
| 1 | Mining, Royalty and Freight Expenses | 1,23,071.00 | 2,43,992.00 |
| 2 | Other Expenses | 38,727.00 | 50,976.00 |
| Total other expenses | 1,61,798.00 | 2,94,968.00 | |
| Total expenses | 2,95,059.00 | 4,58,528.00 | |
| 3 | Total profit before exceptional items and tax | 75,623.00 | 1,53,325.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 75,623.00 | 1,53,325.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 19,853.00 | 28,321.00 |
| 8 | Deferred tax | (969.00) | 4,106.00 |
| 9 | Total tax expenses | 18,884.00 | 32,427.00 |
| 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 | 56,739.00 | 1,20,898.00 |
| 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 | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 56,739.00 | 1,20,898.00 |
| 17 | Other comprehensive income net of taxes | 980.00 | 963.00 |
| 18 | Total Comprehensive Income for the period | 57,719.00 | 1,21,861.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 57,236.00 | 1,21,395.00 | |
| Total profit or loss, attributable to non-controlling interests | (497.00) | (497.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 58,216.00 | 1,22,358.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (497.00) | (497.00) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 5,264.00 | 5,264.00 | |
| 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 | 11.04 | 23.16 | |
| Diluted earnings (loss) per share from continuing operations | 10.33 | 21.61 | |
| 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 | 11.04 | 23.16 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 10.33 | 21.61 | |
| 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) | The Statement of Unaudited Consolidated Financial Results CFR the statement of LMEL the parent or the company and its subsidiaries the parent and its subsidiaries together referred to as the Group for the Quarter and Half Year ended on 30.09.25 have been approved by the Board of Directors at the meeting held on 12.11.25.These CFR 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. As per Ind AS 108 Operating Segments the Company has three reportable Operating Segments namely Mining of Iron Ore Steel and related value added products and MDO Operation and related services. The financial information for these segments have been provided in CFR as per Ind AS 108 Operating Segments. The Statutory Auditors of the Company have conducted Ltd review on the financial result for the quarter and half year ended 30.09.25. An unquallified report has been issued by them thereon. Details of Employee Stock Option for the quarter and half year ended 30.09.25 are as follows Lloyds Metals and Energy Ltd ESOP 2017 Number of options outstanding at the beginning of the period Jul1 25 5599275 Number of options exercisable at the beginning of the period July 1 2025 175502 Number of options Granted during the period 79920 Number of options Vested during the period 100795 Number of options Lapsed during the period 153482 Number of options Exercised during the period 112591 Number of options outstanding at the end of the period 30.09.25 5425393 Number of options exercisable at the end of the period 30.09.25 163231. Acquisition of MDO Business of TEMPL through Scheme of Arrangement ln accordance with the Scheme of Arrangement Scheme between the TEIL and TEMPL and their respective shareholders and creditors as approved by NCLT Division bench Court 1 Chennai by an order dtd 12.06.25 the MDO Business of TEMPL along with its related assets and liabilities at the values appearing in the books of accounts of TEMPL as on and from 12.04.25 was demerged and transferred to the TEIPL with effect from the appointed date of 1.04.25 In terms of the scheme the TEIPL has issued 215722274 9.5percentage Non Cumulative Non Convertible Redeemable Preference Shares RPS of the TEIPL of 100 each fully paid up to the shareholders of TEMPL as on record date in the ratio of 282 RPS for every 10 equity shares held in TEMPL. The effective date of the Scheme is 14.07.25. The Company has entered into the share subscription agreement dtd 17.02.25 between the Company and TEIL for the acquisition of 70 Cr equity shares representing percentage 79.82 of the total issued subscribed and paid up equity share capital of TEIL by the Company for an aggregate consideration of Rs. 70 Cr Share Subscription Agreement. Subsequent to NCLT order and pursuant to share subscription agreement TEIL has allotted shares to LMEL on dtd 01.07.25. On 19.07.25 LSPL has allotted 566037736 equity shares of face value 1 each at an issue price of 1.06 per share comprising 1 face value and 0.06 as share premium aggregating to a total consideration of Rs. 60 Cr only. The shares were allotted to Thriveni Earthmovers and Infra Pvt Ltd on a preferential basis through Pvt placement. As a result of this transaction Lloyds Surya Pvt Ltd has ceased to be a subsidiary of the Company and become step down subsidiary. Earning Per Share are not annualised except for year ended 31.03.25. Revenue shown in segmental information includes other income. The figures for the corresponding previous period have been regrouped reclassified wherever necessary to make them comparable. The results for the quarter and half year ended 30 Sep25 are available on the website of BSE at www.bseindia.com NSE at www.nseindia.com and on Company's website at www.lloyds.in |
|---|
| 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 | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 6,43,605.00 | |
| Capital work-in-progress | 3,53,907.00 | |
| Investment property | ||
| Goodwill | 1,17,514.00 | |
| Other intangible assets | 19,204.00 | |
| Intangible assets under development | ||
| Biological assets other than bearer plants | ||
| Investments accounted for using equity method | ||
| Non-current financial assets | ||
| Non-current investments | 4,840.00 | |
| Trade receivables, non-current | ||
| Loans, non-current | 37,063.00 | |
| Other non-current financial assets | 1,327.00 | |
| Total non-current financial assets | 43,230.00 | |
| Deferred tax assets (net) | ||
| Other non-current assets | 2,03,056.00 | |
| Total non-current assets | 13,80,516.00 | |
| 2 | Current assets | |
| Inventories | 1,45,743.00 | |
| Current financial asset | ||
| Current investments | 5,134.00 | |
| Trade receivables, current | 1,45,412.00 | |
| Cash and cash equivalents | 6,944.00 | |
| Bank balance other than cash and cash equivalents | 90,705.00 | |
| Loans, current | 33,334.00 | |
| Other current financial assets | 39,940.00 | |
| Total current financial assets | 3,21,469.00 | |
| Current tax assets (net) | 15,835.00 | |
| Other current assets | 1,49,749.00 | |
| Total current assets | 6,32,796.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 20,13,312.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 5,264.00 | |
| Other equity | 7,65,260.00 | |
| Total equity attributable to owners of parent | 7,70,524.00 | |
| Non controlling interest | 45,383.00 | |
| Total equity | 8,15,907.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 5,46,296.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | ||
| Total Trade payable | ||
| Other non-current financial liabilities | 18,224.00 | |
| Total non-current financial liabilities | 5,64,520.00 | |
| Provisions, non-current | 13,255.00 | |
| Deferred tax liabilities (net) | 5,772.00 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | 11.00 | |
| Total non-current liabilities | 5,83,558.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 2,51,925.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 7,577.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,14,763.00 | |
| Total Trade payable | 1,22,340.00 | |
| Other current financial liabilities | 37,081.00 | |
| Total current financial liabilities | 4,11,346.00 | |
| Other current liabilities | 1,85,858.00 | |
| Provisions, current | 13,862.00 | |
| Current tax liabilities (Net) | 2,781.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 6,13,847.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 11,97,405.00 | |
| Total equity and liabilites | 20,13,312.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Mining | 1,61,954.00 | 3,77,990.00 | ||||
| 2 | Steel and related value added products | 1,19,963.00 | 1,51,890.00 | ||||
| 3 | MDO Operation and related services | 1,68,303.00 | 1,68,303.00 | ||||
| Total Segment Revenue | 4,50,220.00 | 6,98,183.00 | |||||
| Less: Inter segment revenue | 79,537.00 | 86,331.00 | |||||
| Revenue from operations | 3,70,683.00 | 6,11,852.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Mining | 43,296.00 | 1,19,318.00 | ||||
| 2 | Steel and related value added products | 37,070.00 | 40,213.00 | ||||
| 3 | MDO Operation and related services | 12,837.00 | 12,837.00 | ||||
| Total Profit before tax | 93,203.00 | 1,72,368.00 | |||||
| i. Finance cost | 17,580.00 | 19,043.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | 75,623.00 | 1,53,325.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Mining | 59,289.00 | 59,289.00 | ||||
| 2 | Steel and related value added products | 10,05,656.00 | 10,05,656.00 | ||||
| 3 | MDO Operation and related services | 8,10,636.00 | 8,10,636.00 | ||||
| Total Segment Asset | 18,75,581.00 | 18,75,581.00 | |||||
| Un-allocable Assets | 1,37,731.00 | 1,37,731.00 | |||||
| Net Segment Asset | 20,13,312.00 | 20,13,312.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Mining | 87,125.00 | 87,125.00 | ||||
| 2 | Steel and related value added products | 66,353.00 | 66,353.00 | ||||
| 3 | MDO Operation and related services | 7,76,152.00 | 7,76,152.00 | ||||
| Total Segment Liabilities | 9,29,630.00 | 9,29,630.00 | |||||
| Un-allocable Liabilities | 2,67,775.00 | 2,67,775.00 | |||||
| Net Segment Liabilities | 11,97,405.00 | 11,97,405.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | Unaudited | Unaudited |
| 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 | ||
| 1 | Item that will not be reclassified to profit or loss | -1800000 | -3500000 |
| Total Amount of items that will not be reclassified to profit and loss | (18.00) | (35.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Item that will be reclassified to profit or loss | 99800000 | 99800000 |
| Total Amount of items that will be reclassified to profit and loss | 998.00 | 998.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 980.00 | 963.00 |
| 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 | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,53,325.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 19,043.00 | |||||
| Adjustments for decrease (increase) in inventories | (63,701.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (62,761.00) | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | (1,96,023.00) | |||||
| Adjustments for depreciation and amortisation expense | 19,726.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 998.00 | |||||
| Adjustments for dividend income | 1,774.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 7,455.00 | |||||
| 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) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (2,77,037.00) | |||||
| Net cash flows from (used in) operations | (1,23,712.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 39,528.00 | |||||
| Other inflows (outflows) of cash | 170.00 | |||||
| Net cash flows from (used in) operating activities | (1,63,070.00) | |||||
| 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 | 7,000.00 | |||||
| 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 | 4,836.00 | |||||
| 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 | 717.00 | |||||
| Purchase of property, plant and equipment | 2,87,089.00 | |||||
| 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 | 8,789.00 | |||||
| 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 | 1,774.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 54,771.00 | |||||
| Net cash flows from (used in) investing activities | (2,50,452.00) | |||||
| 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 | 14,915.00 | |||||
| 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 | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 3,75,784.00 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 0.00 | |||||
| Dividends paid | 5,232.00 | |||||
| Interest paid | 19,043.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (1,914.00) | |||||
| Net cash flows from (used in) financing activities | 3,64,510.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (49,012.00) | |||||
| 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 | (49,012.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 55,956.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 6,944.00 | |||||