| Scrip Code | 512463 |
|---|---|
| NSE Symbol | LLOYDSENT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE080I01025 |
| Name of company | LLOYDS ENTERPRISES 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 | 09-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 04-02-2026 |
| 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 | Single segment |
| Description of single segment | Trading in Iron & Steel |
| Start date and time of board meeting | 09-02-2026 11:45:00 |
| End date and time of board meeting | 09-02-2026 14:15:00 |
| 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 |
| 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? | Yes |
| No. of times funds raised during the quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| NA | |
| 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 | 4,876.00 | 23,859.00 | |
| Other income | 227.00 | 30,194.00 | |
| Total income | 5,103.00 | 54,053.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 4,216.00 | 22,525.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 159.00 |
| (d) | Employee benefit expense | 138.00 | 296.00 |
| (e) | Finance costs | 593.00 | 1,760.00 |
| (f) | Depreciation, depletion and amortisation expense | 12.00 | 36.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenditure | 466.00 | 706.00 |
| Total other expenses | 466.00 | 706.00 | |
| Total expenses | 5,425.00 | 25,482.00 | |
| 3 | Total profit before exceptional items and tax | (322.00) | 28,571.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | (322.00) | 28,571.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 148.00 | 3,911.00 |
| 8 | Deferred tax | (2.00) | (4.00) |
| 9 | Total tax expenses | 146.00 | 3,907.00 |
| 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 | (468.00) | 24,664.00 |
| 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 | (468.00) | 24,664.00 |
| 17 | Other comprehensive income net of taxes | 4,494.00 | (9,157.00) |
| 18 | Total Comprehensive Income for the period | 4,026.00 | 15,507.00 |
| 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 | 13,993.00 | 13,993.00 | |
| 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 | -0.04 | 1.86 | |
| Diluted earnings (loss) per share from continuing operations | -0.04 | 1.86 | |
| 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 | -0.04 | 1.86 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.04 | 1.86 | |
| 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) | 1. The statement of unaudited standalone financial results (the Financial Result) of Lloyds Enterprises Limited for the quarter and nine months ended 31st December, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meeting held on 9th February, 2026 2. These financial results 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. 3. The statutory auditors have carried out a limited review of the financial results for the quarter and nine months ended 31st December, 2025. An unqualified report has been issued by them thereon. 4. The Board approved the Composite Scheme of Arrangement on December 22, 2025 under Sections 230-232 read with Section 66 of the Companies Act, 2013 for merger of Lloyds Realty Developers Limited (LRDL or “Transferor Company 1) and Indrajit Properties Private Limited (IPPL or “Transferor Company 2) into Lloyds Enterprises Limited (LEL or Transferee Company or “Demerged Company” or “Company”) and demerger of Real Estate Business Undertaking of Lloyds Enterprises Limited into Lloyds Realty Limited (LRL or “Resulting Company) (Scheme). The Scheme is filed with Bombay Stock Exchange (BSE) & National Stock Exchange (NSE) on December 22, 2025. 5. Lloyds Engineering Works Limited (“LEWL”), a material subsidiary of Lloyds Enterprises Limited (“the Company”), has amended the Share Purchase Agreement originally entered into on July 30, 2024, for the acquisition of the additional 12% equity stake (14,99,999 shares) in Techno Industries Private Limited (“TIPL”) for cash consideration of Rs. 22.70 crore. Pursuant to this acquisition Techno Industries Private Limited became Wholly Owned Subsidiary of the Lloyds Engineering Works Limited w.e.f. December 26, 2025. 6. The Rights Issue Committee of Board of Directors has considered and approved the making of the First and Final Call on 25,44,25,324 partly paid up equity shares of 50% of issue price of Rs. 39 per share i.e. Rs. 19.50 per Equity Share (comprising Rs. 0.50 towards paid-up value and Rs. 19.00 towards premium) vide Right Issue Committee meeting dated January 8, 2026 7. Lloyds Enterprises Limited has entered into loan agreements with Tata Capital Limited, Bajaj Finance Limited, and Jio Credit Limited to avail financial assistance aggregating to Rs. 361 crore, comprising Rs. 211 crore from Tata Capital Limited, Rs. 75 crore from Bajaj Finance Limited, and Rs. 75 crore from Jio Credit Limited. The proceeds of the said facilities has been utilized towards meeting the balance consideration of 75,00,002 share warrants of Lloyds Metals and Energy Limited. 8. The Company is primarily engaged in the business of trading and there are no separate reportable segmets identified as per Ind AS-108- Operating Segment. 9. The figures for the corresponding previous period have been regrouped/reclassified wherever necessary, to make them comparable. 10. Earing Per Share are not annualised except for the year ended 31st March,2025. 11. The results for the quarter and nine months ended 31st December, 2025 are available on the website of BSE at www.bseindia.com, NSE at www.nseindia.com and on Company's website at www.lloydsenterprises.in. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| 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 | 01-10-2025 | 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 | ||
| 1 | Items that will not be reclassified to profit or loss | 5,336.00 | (10,685.00) |
| Total Amount of items that will not be reclassified to profit and loss | 5,336.00 | (10,685.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 842.00 | (1,528.00) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 4,494.00 | (9,157.00) |
| Whether results are audited or unaudited | Unaudited |
|---|---|
| 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 | Todarwal & Todarwal LLP, Chartered Accountants | Yes | 31-05-2028 | ||
|---|---|---|---|---|---|
| Mode of Fund Raising | Rights Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 10-09-2025 |
| Amount Raised | 99,226.00 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | India Ratings and Research Private Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | Not Applicable |
| Comments of the Audit Committee after review | Not Applicable |
| Comments of the auditors, if any | Not Applicable |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Subscription to Secured Non-Convertible Debentures (NCD) of our Subsidiary Lloyds Realty Developers Limited | Not Applicable | 70,000.00 | 0.00 | 13,823.00 | 0.00 | |
| 2 | General Corporate Purpose | Not Applicable | 24,750.00 | 0.00 | 9,990.00 | 0.00 | |
| 3 | Issue related Expenses | Not Applicable | 4,476.00 | 0.00 | 3,796.00 | 0.00 |
| Name of signatory | Pranjal Mahapure |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Mumbai |
| Date | 09-02-2026 |