Integrated Filing — IndAS



General information about company

Scrip Code 544576
NSE Symbol LGEINDIA
MSEI Symbol NOTLISTED
ISIN INE324D01010
Name of company LG ELECTRONICS INDIA 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 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-01-2026
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 11-02-2026   17:50:00
End date and time of board meeting 11-02-2026   18:45:00
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
No defaults



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 4,11,439.40 16,55,136.00
Other income 7,565.10 22,683.10
Total income 4,19,004.50 16,77,819.10
2 Expenses
(a) Cost of materials consumed 2,98,852.30 10,79,228.20
(b) Purchases of stock-in-trade 41,583.40 1,54,847.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (63,045.40) (92,759.60)
(d) Employee benefit expense 26,062.20 76,217.60
(e) Finance costs 931.70 2,681.30
(f) Depreciation, depletion and amortisation expense 11,073.60 29,447.10
(f) Other Expenses
1 Other Expenses 88,378.20 2,91,307.30
Total other expenses 88,378.20 2,91,307.30
Total expenses 4,03,836.00 15,40,969.60
3 Total profit before exceptional items and tax 15,168.50 1,36,849.50
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,168.50 1,36,849.50
6 Tax expense
7 Current tax 5,166.20 37,115.30
8 Deferred tax 1,035.00 498.00
9 Total tax expenses 6,201.20 37,613.30
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 8,967.30 99,236.20
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 8,967.30 99,236.20
17 Other comprehensive income net of taxes (655.60) (669.50)
18 Total Comprehensive Income for the period 8,311.70 98,566.70
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 67,877.20 67,877.20
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 1.32 14.62
Diluted earnings (loss) per share from continuing operations 1.32 14.62
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 1.32 14.62
Diluted earnings (loss) per share from continuing and discontinued operations 1.32 14.62
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 to Statement of Unaudited Financial Results: 1. The Statement of Unaudited Financial Results for the Quarter and Nine-months ended December 31, 2025 (Unaudited Financial Results) have been reviewed and recommended for approval by the Audit Committee and approved by the Board of Directors of LG Electronics India Limited (Formerly known as LG Electronics India Private Limited) (the Company) at their respective meetings held on February 11, 2026. Limited review as required by Regulations 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 has been carried out by the Statutory Auditors of the Company. 2. The Unaudited Financial Results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting (Ind AS 34), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (SEBI) Listing Obligations and Disclosure Requirements (LODR) Regulations, 2015 (Listing Regulations). 3. The Statement of Unaudited Financial Results includes results for the Quarter and Nine-months ended December 31, 2024, which were neither subject to limited review nor audit. These figures have been approved by the Company' Board of Directors.The management has exercised necessary diligence to ensure that the Unaudited Financial Results for the above mentioned periods provide a true and fair view of the Company's affairs. 4. The Company's equity shares were listed on the National Stock Exchange of India limited (“NSE”) and BSE Limited (“BSE”) on October 14, 2025. 5. On November 21, 2025, the Government of India notified four labour codes: the Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; and Occupational Safety, Health and Working Conditions Code, 2020, thereby consolidating 29 labour laws. The Ministry of Labour & Employment also issued draft Central Rules and FAQs to facilitate impact assessment. Based on the best available information and guidance from the Institute of Chartered Accountants of India, the Company recognised an incremental impact of INR 124.50 Millions towards gratuity and compensated absences in the Financial Results for the Quarter and Nine-months ended December 31, 2025, primarily due to the revised wage definition. The Company will continue to monitor the finalisation of Central and State Rules and further Government clarifications and will record any additional impact, as and when required.



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 (a) Segment – Home appliances and air solution division 2,78,845.90 11,64,510.40
2 (b) Segment – Home entertainment division 1,32,643.00 4,90,735.70
Total Segment Revenue 4,11,488.90 16,55,246.10
Less: Inter segment revenue
Revenue from operations 4,11,488.90 16,55,246.10
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a) Segment – Home appliances and air solution division 11,078.30 99,957.40
2 (b) Segment – Home entertainment division 12,730.30 62,075.60
Total Profit before tax 23,808.60 1,62,033.00
i. Finance cost 931.70 2,681.30
ii. Other Unallocable Expenditure net off Unallocable income 7,708.40 22,502.20
Profit before tax 15,168.50 1,36,849.50
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a) Segment – Home appliances and air solution division 4,49,035.90 4,49,035.90
2 (b) Segment – Home entertainment division 94,390.70 94,390.70
Total Segment Asset 5,43,426.60 5,43,426.60
Un-allocable Assets 7,22,176.90 7,22,176.90
Net Segment Asset 12,65,603.50 12,65,603.50
4 Segment Liabilities
Segment Liabilities
1 (a) Segment – Home appliances and air solution division 2,83,472.00 2,83,472.00
2 (b) Segment – Home entertainment division 98,786.20 98,786.20
Total Segment Liabilities 3,82,258.20 3,82,258.20
Un-allocable Liabilities 1,87,761.60 1,87,761.60
Net Segment Liabilities 5,70,019.80 5,70,019.80
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 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 Remeasurement of post-employment benefit obligation (839.90) (858.50)
Total Amount of items that will not be reclassified to profit and loss (839.90) (858.50)
2 Income tax relating to items that will not be reclassified to profit or loss (184.30) (189.00)
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
5 Total Other comprehensive income (655.60) (669.50)