Integrated Filing — IndAS



General information about company

Scrip Code 590075
NSE Symbol LAMBODHARA
MSEI Symbol NOTLISTED
ISIN INE112F01022
Name of company LAMBODHARA TEXTILES 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 31-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 31-01-2026   11:30:00
End date and time of board meeting 31-01-2026   12:45:00
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 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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Disclosure for the Default on Loans and Debt Securities is not applicable to the Company.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 5,908.15 18,072.48
Other income 133.25 418.15
Total income 6,041.40 18,490.63
2 Expenses
(a) Cost of materials consumed 2,828.61 8,778.46
(b) Purchases of stock-in-trade 838.26 2,320.52
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 101.23 243.45
(d) Employee benefit expense 382.39 1,160.43
(e) Finance costs 177.12 702.60
(f) Depreciation, depletion and amortisation expense 267.92 801.22
(f) Other Expenses
1 Manufacturing and Operating 851.62 2,466.79
2 Others 351.09 1,057.17
Total other expenses 1,202.71 3,523.96
Total expenses 5,798.24 17,530.64
3 Total profit before exceptional items and tax 243.16 959.99
4 Exceptional items 0.00 0.00
5 Total profit before tax 243.16 959.99
6 Tax expense
7 Current tax 33.24 189.24
8 Deferred tax (30.50) (16.80)
9 Total tax expenses 2.74 172.44
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 240.42 787.55
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 240.42 787.55
17 Other comprehensive income net of taxes (7.66) 1.16
18 Total Comprehensive Income for the period 232.76 788.71
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 518.88 518.88
Face value of equity share capital 5 5
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 2.32 7.59
Diluted earnings (loss) per share from continuing operations 2.32 7.59
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 2.32 7.59
Diluted earnings (loss) per share from continuing and discontinued operations 2.32 7.59
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) 1. The above financial results have been reviewed by the Audit Committee at their meeting on 31st January 2026 and approved by the Board of Directors at their meeting held on 31st January 2026. 2. This statement has been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 prescribed under Section 133 of the Companies Act 2013 and other recognised accounting practices and policies to the extent applicable 3. Finance costs for the nine months ended 31.12.2025 include an exchange fluctuation loss of Rs. 523.36 Lakhs on foreign currency denominated borrowings. Of the above, Rs. 123.64 Lakhs pertains to the quarter ended Q3. The exchange fluctuation loss represents restatement of foreign currency borrowings at the reporting date in accordance with IND AS. 4. The figures for the previous periods have been re-grouped re-arranged wherever necessary to make them comparable with those of current period 5. The Company has organised the business into segments viz Textiles Power Generation and Real Estate. This reporting complies with Ind AS segment reporting principles 6. Consolidated Financial Statements are not applicable to the company as the company has no Subsidiaries or Associates or Joint Ventures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Textiles 5,729.83 17,076.78
2 Power Generation 0.0026316 1,268.61
3 Real Estate 0.0004841 0.0014524
Total Segment Revenue 6,041.40 18,490.63
Less: Inter segment revenue 0.00 0.00
Revenue from operations 6,041.40 18,490.63
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textiles 309.50 907.65
2 Power Generation 97.51 734.99
3 Real Estate 39.90 125.63
Total Profit before tax 446.91 1,768.27
i. Finance cost 177.12 702.60
ii. Other Unallocable Expenditure net off Unallocable income 26.62 105.69
Profit before tax 243.17 959.98
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textiles 13,326.97 13,326.97
2 Power Generation 4,309.05 4,309.05
3 Real Estate 1,605.04 1,605.04
Total Segment Asset 19,241.06 19,241.06
Un-allocable Assets 4.97 4.97
Net Segment Asset 19,246.03 19,246.03
4 Segment Liabilities
Segment Liabilities
1 Textiles 3,262.25 3,262.25
2 Power Generation 1,785.23 1,785.23
3 Real Estate 91.87 91.87
Total Segment Liabilities 5,139.35 5,139.35
Un-allocable Liabilities 1,635.73 1,635.73
Net Segment Liabilities 6,775.08 6,775.08
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) 1. Segment Revenue Segment Results represent amount identifiable to each of the Segments. Other unallocable expenses mainly includes corporate expenses on common services not directly identifiable to individual segments. 2. Segment wise bifurcation of Assets and Liabilities for Textiles Business Power Generation Business and Real Estate Business are shown to the extent identifiable other assets and liabilities jointly used by all segments are shown as unallocable. 3. The figures of previous quarter or year have been re grouped or restated wherever necessary.



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Remesurements of Fair value of invesetments in Bonds (7.66) 1.16
Total Amount of items that will be reclassified to profit and loss (7.66) 1.16
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (7.66) 1.16