Integrated Filing — IndAS



General information about company

Scrip Code 539542
NSE Symbol LUXIND
MSEI Symbol NOTLISTED
ISIN INE150G01020
Name of company LUX INDUSTRIES 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 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-01-2026
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 Single segment
Description of single segment MANUFACTURING OF KNITTED GARMENTS INCLUDING HOSIERY
Start date and time of board meeting 14-02-2026   13:00:00
End date and time of board meeting 14-02-2026   15:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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
Please note that there is no default on the Loans taken and Debt securities issued by 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 67,253.00 2,05,586.00
Other income 649.00 2,079.00
Total income 67,902.00 2,07,665.00
2 Expenses
(a) Cost of materials consumed 31,800.00 1,09,620.00
(b) Purchases of stock-in-trade 2,915.00 6,300.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,372.00) (27,888.00)
(d) Employee benefit expense 4,504.00 13,218.00
(e) Finance costs 927.00 2,527.00
(f) Depreciation, depletion and amortisation expense 755.00 2,199.00
(f) Other Expenses
1 Subcontracting/ Jobbing Expenses 17,428.00 55,715.00
2 Other Expenses 12,362.00 37,051.00
Total other expenses 29,790.00 92,766.00
Total expenses 65,319.00 1,98,742.00
3 Total profit before exceptional items and tax 2,583.00 8,923.00
4 Exceptional items (611.00) (611.00)
5 Total profit before tax 1,972.00 8,312.00
6 Tax expense
7 Current tax 652.00 2,202.00
8 Deferred tax (12.00) 2.00
9 Total tax expenses 640.00 2,204.00
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 1,332.00 6,108.00
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 1,332.00 6,108.00
17 Other comprehensive income net of taxes 43.00 43.00
18 Total Comprehensive Income for the period 1,375.00 6,151.00
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 626.00 626.00
Face value of equity share capital 2 2
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 4.43 20.31
Diluted earnings (loss) per share from continuing operations 4.43 20.31
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 4.43 20.31
Diluted earnings (loss) per share from continuing and discontinued operations 4.43 20.31
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 Standalone un-audited financial results of the Company for the quarter and nine months ended 31st December, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on February 14, 2026. The Statutory Auditors of the Company have carried out Limited Review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2.“Exceptional items” includes: a. On November 21, 2025, the Government of India notified the four Labour Codes – Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”), consolidating 29 existing labour laws. The Ministry of Labour & Employment subsequently published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. Based on the assessment carried out by the Company, on the basis of information currently available and consistent with the guidance issued by the Institute of Chartered Accountants of India, the incremental impact, including past service cost amounting to Rs. 2.76 Crores, has been recognised in the financial results of the Company for the quarter and nine months ended December 31, 2025. Upon notification of the final Central / State Rules under the Codes, the Company will reassess the impact, if any, on the measurement of employee benefit obligations and provide appropriate accounting treatment in accordance with applicable accounting standards. b. During the quarter, the Company has settled entry tax disputes pertaining to earlier years under the West Bengal Settlement of Dispute (SOD) Act, 2025. Pursuant to such settlement, an amount of Rs. 3.35 Crores has been recognised in the financial results for the quarter and nine months ended December 31, 2025 as an exceptional item. 3.Prior period figures have been rearranged / regrouped, wherever necessary.



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)
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



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 (43.00) (43.00)
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 43.00 43.00