| 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 | Consolidated |
| 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 | 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 |
| 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 | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 67,264.00 | 2,05,573.00 | |
| Other income | 649.00 | 2,079.00 | |
| Total income | 67,913.00 | 2,07,652.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 31,800.00 | 1,09,632.00 |
| (b) | Purchases of stock-in-trade | 2,883.00 | 6,254.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (5,325.00) | (27,860.00) |
| (d) | Employee benefit expense | 4,509.00 | 13,234.00 |
| (e) | Finance costs | 977.00 | 2,676.00 |
| (f) | Depreciation, depletion and amortisation expense | 761.00 | 2,216.00 |
| (f) | Other Expenses | ||
| 1 | Subcontracting/Jobbing Expenses | 17,430.00 | 55,723.00 |
| 2 | Other Expenses | 12,376.00 | 37,080.00 |
| Total other expenses | 29,806.00 | 92,803.00 | |
| Total expenses | 65,411.00 | 1,98,955.00 | |
| 3 | Total profit before exceptional items and tax | 2,502.00 | 8,697.00 |
| 4 | Exceptional items | (611.00) | (611.00) |
| 5 | Total profit before tax | 1,891.00 | 8,086.00 |
| 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 | 1,251.00 | 5,882.00 |
| 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 | 1,251.00 | 5,882.00 |
| 17 | Other comprehensive income net of taxes | 43.00 | 43.00 |
| 18 | Total Comprehensive Income for the period | 1,294.00 | 5,925.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 1,291.00 | 5,993.00 | |
| Total profit or loss, attributable to non-controlling interests | (40.00) | (111.00) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 1,334.00 | 6,036.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | (40.00) | (111.00) | |
| 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 | 4.29 | 19.93 | |
| Diluted earnings (loss) per share from continuing operations | 4.29 | 19.93 | |
| 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 | 4.29 | 19.93 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.29 | 19.93 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| 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 | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Vertical - A | 32,267.00 | 96,657.00 | ||||
| 2 | Vertical - B | 29,472.00 | 87,900.00 | ||||
| 3 | Vertical - C | 5,525.00 | 21,016.00 | ||||
| Total Segment Revenue | 67,264.00 | 2,05,573.00 | |||||
| Less: Inter segment revenue | 0.00 | 0.00 | |||||
| Revenue from operations | 67,264.00 | 2,05,573.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Vertical - A | 872.00 | 3,448.00 | ||||
| 2 | Vertical - B | 1,506.00 | 5,060.00 | ||||
| 3 | Vertical - C | 103.00 | 921.00 | ||||
| Total Profit before tax | 2,481.00 | 9,429.00 | |||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | 590.00 | 1,343.00 | |||||
| Profit before tax | 1,891.00 | 8,086.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Vertical - A | 1,32,583.00 | 1,32,583.00 | ||||
| 2 | Vertical - B | 1,21,488.00 | 1,21,488.00 | ||||
| 3 | Vertical - C | 30,831.00 | 30,831.00 | ||||
| Total Segment Asset | 2,84,902.00 | 2,84,902.00 | |||||
| Un-allocable Assets | 10,315.00 | 10,315.00 | |||||
| Net Segment Asset | 2,95,217.00 | 2,95,217.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Vertical - A | 67,388.00 | 67,388.00 | ||||
| 2 | Vertical - B | 38,782.00 | 38,782.00 | ||||
| 3 | Vertical - C | 6,751.00 | 6,751.00 | ||||
| Total Segment Liabilities | 1,12,921.00 | 1,12,921.00 | |||||
| Un-allocable Liabilities | 5,047.00 | 5,047.00 | |||||
| Net Segment Liabilities | 1,17,968.00 | 1,17,968.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | # The management is conducting detailed review of un-allocable assets and liabilities which are directly attributable to business verticals. Pending review, such assets/liabilities and related expenses including depreciation has been shown as unallocable. Notes: 1. The Consolidated un-audited financial results of the Company for the quarter and nine months ended December 31, 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. The Consolidated financial results comprise of Lux Industries Limited and its subsidiary, Artimas Fashions Private Limited . 3. “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 certain 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. 4. The Company has identified three distinct business verticals each specializing in the production, marketing, and distribution of products under major brands as below: Business Vertical Brands Vertical A Lux Cozi, ONN, Lux Cotts' wool, Lux Mozze, Lux Parker, Lux Cozi Pynk Vertical B Lux Nitro, Lux Venus, Lyra, Lux Inferno, Lux Venus Rainwear Vertical C GenX, Lux Classic, Lux Karishma, Lux Amore Accordingly, the Company has recognized these business verticals as distinct operating segments in accordance with Ind AS 108 - Operating Segment. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the senior management and presented to Oversight and Impact Assessment Committee. 5. Prior period figures have been rearranged / regrouped, wherever necessary. |
|---|
| 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 | Consolidated | Consolidated |
| 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 |