Integrated Filing — IndAS



General information about company

Scrip Code 500250
NSE Symbol LGBBROSLTD
MSEI Symbol NA
ISIN INE337A01034
Name of company LG BALAKRISHNAN & BROS 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 07-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-01-2026
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 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 07-02-2026   14:30:00
End date and time of board meeting 07-02-2026   17:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 81,655.94 2,26,062.72
Other income 1,623.93 4,590.05
Total income 83,279.87 2,30,652.77
2 Expenses
(a) Cost of materials consumed 36,702.41 1,03,823.52
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (536.05) (5,654.91)
(d) Employee benefit expense 13,445.11 38,229.39
(e) Finance costs 432.48 1,092.54
(f) Depreciation, depletion and amortisation expense 2,962.21 8,375.35
(f) Other Expenses
1 Other Expenses 18,580.13 52,836.26
Total other expenses 18,580.13 52,836.26
Total expenses 71,586.29 1,98,702.15
3 Total profit before exceptional items and tax 11,693.58 31,950.62
4 Exceptional items (737.33) 156.53
5 Total profit before tax 10,956.25 32,107.15
6 Tax expense
7 Current tax 2,769.44 8,073.54
8 Deferred tax (658.25) (873.91)
9 Total tax expenses 2,111.19 7,199.63
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 8,845.06 24,907.52
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 8,845.06 24,907.52
17 Other comprehensive income net of taxes 629.74 37.07
18 Total Comprehensive Income for the period 9,474.80 24,944.59
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,843.35 24,902.74
Total profit or loss, attributable to non-controlling interests 1.71 4.78
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 9,473.09 24,939.81
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1.71 4.78
21 Details of equity share capital
Paid-up equity share capital 3,189.24 3,189.24
Face value of equity share capital 10 10
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 27.73 78.08
Diluted earnings (loss) per share from continuing operations 27.73 78.08
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 27.73 78.08
Diluted earnings (loss) per share from continuing and discontinued operations 27.73 78.08
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) Notes: 1. The consolidated / standalone financial results of the Company for the nine months ended 31st December, 2025 have been reviewed by the Audit Committee at their meeting held on 7th February, 2026 and have been approved by the Board of Directors at its meeting held on 7th February, 2026. 2. The above financial results of the Company for the nine months ended 31st December, 2025 have been audited by the Statutory Auditors. 3. The Consolidated Financial Results includes the financial results of the subsidiaries namely, LGB-USA INC, GFM Acquisition LLC, and LGB Steel Private Limited. 4. Effective from 21st November 2025, the Government of India has consolidated multiple existing labour laws into a unified framework comprising four Labour codes collectively referred to as 'New Labour Codes'. Under lndAS 19 and as per the guidance issued by the ICAI, changes to employee benefit plans arising from legislative amendment constitute a plan amendment, requiring recognition of past service cost immediately in the statement of profit and loss. The New Labour Codes has resulted in estimated one time increase in provision for employee benefits of Rs.1,161.61 Lakhs as per actuarial valuation report and considering the materiality and non-recurring nature of this impact, the Company has presented such incremental impact as Statutory impact of new Labour Codes under Exceptional items in the statement of profit and loss for the period ended 31st December 2025. The Company continues to monitor the finalisation of Central/State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect on the basis of such developments as needed. 5. The exceptional item represents the following: Particulars For the quarter ended For the Nine months ended (a) Subsidy received 424.28 1,318.14 (b) Statutory impact of News Labour Codes -1,161.61 -1,161.61 -737.33 156.53 6. Previous period figures have been regrouped/reclassified to make them comparable with those of current period.



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 Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Transmisson 62,190.62 1,70,346.06
2 Metal Forming 19,465.32 55,716.66
Total Segment Revenue 81,655.94 2,26,062.72
Less: Inter segment revenue 0.00 0.00
Revenue from operations 81,655.94 2,26,062.72
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Transmisson 9,423.86 26,480.82
2 Metal Forming 1,992.78 6,720.09
Total Profit before tax 11,416.64 33,200.91
i. Finance cost 432.48 1,092.54
ii. Other Unallocable Expenditure net off Unallocable income 27.89 1.22
Profit before tax 10,956.27 32,107.15
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Transmisson 1,59,531.96 1,59,531.96
2 Metal Forming 61,618.80 61,618.80
Total Segment Asset 2,21,150.76 2,21,150.76
Un-allocable Assets 65,010.38 65,010.38
Net Segment Asset 2,86,161.14 2,86,161.14
4 Segment Liabilities
Segment Liabilities
1 Transmisson 41,260.47 41,260.47
2 Metal Forming 20,452.97 20,452.97
Total Segment Liabilities 61,713.44 61,713.44
Un-allocable Liabilities 15,437.47 15,437.47
Net Segment Liabilities 77,150.91 77,150.91
Disclosure of notes on segments



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 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
1 Amount of items that will not be reclassified to profit and loss (240.23) (59.28)
Total Amount of items that will not be reclassified to profit and loss (240.23) (59.28)
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 Amount of items that will be reclassified to profit and loss 869.97 96.35
Total Amount of items that will be reclassified to profit and loss 869.97 96.35
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 629.74 37.07





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 SURI & CO Yes 30-04-2027