Integrated Filing — IndAS



General information about company

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 08-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth 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 08-05-2026   11:50:00
End date and time of board meeting 08-05-2026   12:55:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 71,964.00 1,75,629.00
Other income 7,079.00 42,742.00
Total income 79,043.00 2,18,371.00
2 Expenses
(a) Cost of materials consumed 29,874.00 68,145.00
(b) Purchases of stock-in-trade 24,120.00 53,473.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,047.00) (1,799.00)
(d) Employee benefit expense 3,543.00 11,887.00
(e) Finance costs 1,736.00 4,790.00
(f) Depreciation, depletion and amortisation expense 703.00 2,283.00
(f) Other Expenses
1 Cost of Flat Sold 0.00 3,230.00
2 Manufacturing and Other Expenses 11,948.00 29,101.00
Total other expenses 11,948.00 32,331.00
Total expenses 69,877.00 1,71,110.00
3 Total profit before exceptional items and tax 9,166.00 47,261.00
4 Exceptional items (349.00) (409.00)
5 Total profit before tax 8,817.00 46,852.00
6 Tax expense
7 Current tax 2,373.00 8,671.00
8 Deferred tax 413.00 728.00
9 Total tax expenses 2,786.00 9,399.00
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 6,031.00 37,453.00
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 821.00 4,243.00
16 Total profit (loss) for period 6,852.00 41,696.00
17 Other comprehensive income net of taxes 27,421.00 29,680.00
18 Total Comprehensive Income for the period 34,273.00 71,376.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,811.00 28,344.00
Total profit or loss, attributable to non-controlling interests 3,041.00 13,352.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 27,441.00 29,677.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests (20.00) 3.00
21 Details of equity share capital
Paid-up equity share capital 15,104.00 15,104.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 5,28,169.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.51 3.08
Diluted earnings (loss) per share from continuing operations 0.51 3.08
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 0.51 3.08
Diluted earnings (loss) per share from continuing and discontinued operations 0.51 3.08
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) 1. The above Consolidated Financial Results were reviewed and recommended by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 8th May, 2026. 2. The above Consolidated 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 Audit of Financial Results for the quarter & year ended March 31,2026. An unqualified report has been issued by them thereon. 4. The company has four identified reportable segments viz Real Estate, Steel, Engineering and Electrical, in accordance with Ind AS 108. Thus, the company has done the Segment Reporting, as per Ind AS 108. (Refer Segment Reporting under Ind AS 108). 5. Post the close of first quarter of FY26, we made a strategic investment in Geomysore Services India Pvt. Ltd, acquiring a significant stake in India’s first privately operated gold mine since Independence. 6. Our Subsidiary Lloyds Realty Developers Ltd (LRDL) has entered into a MOU for acquiring 51% holding in Calculus Logistech Pvt. Ltd. for a total consideration of INR 60 crores with a commitment of further investment of INR 242 crores in multiple tranches as per the need of the business. The sole purpose of aggregation of contiguous lands and its approvals for creating a warehousing and logistic park so as to later sell the land to prospoective buyers on profit. 7. The Board of Our Subsidiary Lloyds Engineering Works Ltd (LEWL) on May 20,2025, has approved the Acquisition of 21,85,000 (Twenty-One Lakhs Eighty-Five Thousand) equity shares of Metalfab Hightech Private Limited (Metalfab), representing 76.00% of the total issued, subscribed, and paid-up capital of Metalfab at Rs. 130/- each for an aggregate consideration of Rs. 28,40,50,000 (Rupees Twenty-Eight Crores, Forty Lakhs Fifty Thousand only). 8. The Board of Our Subsidiary Lloyds Engineering Works Ltd (LEWL) in its meeting on 01/07/2025 has Considered and approved the acquisition of additional 11% of equity shares (13,75,000) in Techno Industries Private Limited for cash consideration of Rs. 25,00,00,000 (Rupees Twenty-Five Crores only), in reference to the Share Purchase Agreement entered by LEWL with Techno Industries Private Limited on July 30, 2024. 9. On September 10, 2025, the Rights Issue Committee of Board of Directors has considered and approved the allotment of 25,44,25,324 partly paid-up Equity Shares of face value Re.1/- each of our Company at a price of Rs. 39/- per Equity Share (including a premium of Rs.38/- per Equity Share) (“Allotment”) to the eligible Equity shareholders of our Company of which Rs 19.50/- per Equity Share (including a premium of Rs.19 (per Equity Share) has been paid on application (“Allotment”) and the balance amount shall be payable in not more than two Calls, with terms and conditions such as the number of Calls and the timing and quantum of each Call as may be decided by our Board / Rights Issue Committee from time to time to be completed on or prior to March 31, 2027. Accordingly, pursuant to the Allotment, the Issued Capital of the Company has increased to Rs. 1,52,65,51,945 and paid-up equity share capital has increased to Rs. 139,93,39,283. 10. On October 16, 2025, the Nomination and Remuneration Committee has approved the Grant of 4,01,010 options at an Exercise Price of Rs. 2 towards the Employees Stock Option Plan (ESOP) under the Lloyds Enterprises Limited Employee Stock Option Plan – 2025 to the Employees of the Lloyds Enterprises Limited (“the Company”). 11. On October 16, 2025, the Nomination and Remuneration Committee has approved the Grant of options towards the Lloyds Enterprises Limited Employee Stock Option Plan – 2025 to the employees of group companies 12,34,830 options at an Exercise Price of Rs. 2 (Lloyds Realty Developers Limited 10,09,580 options, Simon Developers & Infrastructure Pvt. Ltd. 1,61,790 options and Indrajit Properties Pvt. Ltd. 63,460 options). 12. 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. 13. 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. 14. 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. 15. The Company has sold its stake in its subsidiary Lloyds Engineering Works Limited, totaling to 3,42,54,299 shares during the year. 16. 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. On result of First and Final Call received partly paid up participation for 22,20,75,481 shares at issue price of Rs. 19.50 per Equity Share. Reminder for balance 3,23,49,843 shares sent on March 9, 2026. 17. The figures for the last quarter are the balancing figures between audited financial result for the year and unaudited nine months financial results published earlier. 18. The figures for the corresponding previous period have been regrouped/reclassified wherever necessary, to make them comparable. 19. Earing Per Share are not annualised except for the year ended 31st March,2026. 20. The results for the year ended 31st March, 2026 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.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 18,524.00
Capital work-in-progress 7,114.00
Investment property 3,45,693.00
Goodwill 17,727.00
Other intangible assets 617.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Right To Use Account 7,599.00
2 Other Financial Assets 1,304.00
Total of other non-current financial assets 8,903.00
Total non-current financial assets 8,903.00
Deferred tax assets (net) 0.00
Other non-current assets
1 Other Non-current Assets 32,637.00
Total of other non-current assets 32,637.00
Total non-current assets 4,31,215.00
2 Current assets
Inventories 56,170.00
Current financial asset
Current investments 5,832.00
Trade receivables, current 26,909.00
Cash and cash equivalents 34,160.00
Bank balance other than cash and cash equivalents 56,707.00
Loans, current 13,102.00
Other current financial assets
Total of other current financial assets 7,725.00
Total current financial assets 1,44,435.00
Current tax assets (net)
Other current assets
1 Other Current Assets 86,198.00
Total of other current assets 86,198.00
Total current assets 2,86,803.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 7,18,018.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 15,104.00
Other equity 3,99,155.00
Total equity attributable to owners of parent 4,14,259.00
Non controlling interest 1,29,014.00
Total equity 5,43,273.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 38,918.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease Liabilities 6,028.00
Total of other non-current financial liabilities 6,028.00
Total non-current financial liabilities 44,946.00
Provisions, non-current 1,065.00
Deferred tax liabilities (net) 33,770.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other Non-Current Liabilities 86.00
Total of other non-current liabilities 86.00
Total non-current liabilities 79,867.00
Current liabilities
Current financial liabilities
Borrowings, current 33,419.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,141.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 20,990.00
Total Trade payable 22,131.00
Other current financial liabilities
1 Lease Liabilities 1,466.00
2 Other current financial liabilities 398.00
Total of other current financial liabilities 1,864.00
Total current financial liabilities 57,414.00
Other current liabilities 36,044.00
1 Other Current Liabilities 36,044.00
Total of other current liabilities 36,044.00
Provisions, current 1,312.00
Current tax liabilities (Net) 108.00
Deferred government grants, Current 0.00
Total current liabilities 94,878.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,74,745.00
Total equity and liabilites 7,18,018.00
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
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 Real Estate 1,361.00 6,691.00
2 Steel 27,302.00 76,582.00
3 Engineering 47,152.00 1,26,727.00
4 Electrical 6,985.00 18,726.00
Total Segment Revenue 82,800.00 2,28,726.00
Less: Inter segment revenue 3,757.00 10,355.00
Revenue from operations 79,043.00 2,18,371.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate 362.00 570.00
2 Steel 4,233.00 29,793.00
3 Engineering 2,661.00 17,769.00
4 Electrical 1,080.00 1,353.00
Total Profit before tax 8,336.00 49,485.00
i. Finance cost 1,736.00 4,790.00
ii. Other Unallocable Expenditure net off Unallocable income (2,217.00) (2,157.00)
Profit before tax 8,817.00 46,852.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 1,29,306.00 1,29,306.00
2 Steel 3,51,804.00 3,51,804.00
3 Engineering 2,15,142.00 2,15,142.00
4 Electrical 24,072.00 24,072.00
Total Segment Asset 7,20,324.00 7,20,324.00
Un-allocable Assets (2,306.00) (2,306.00)
Net Segment Asset 7,18,018.00 7,18,018.00
4 Segment Liabilities
Segment Liabilities
1 Real Estate 85,412.00 85,412.00
2 Steel 20,756.00 20,756.00
3 Engineering 69,843.00 69,843.00
4 Electrical 15,855.00 15,855.00
Total Segment Liabilities 1,91,866.00 1,91,866.00
Un-allocable Liabilities (17,121.00) (17,121.00)
Net Segment Liabilities 1,74,745.00 1,74,745.00
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
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 31,986.00 34,627.00
Total Amount of items that will not be reclassified to profit and loss 31,986.00 34,627.00
2 Income tax relating to items that will not be reclassified to profit or loss 4,565.00 4,947.00
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 27,421.00 29,680.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 46,852.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories (34,167.00)
Adjustments for decrease (increase) in trade receivables, current 1,989.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (29,967.00)
Adjustments for decrease (increase) in other non-current assets (3,307.00)
Adjustments for other financial assets, non-current (261.00)
Adjustments for other financial assets, current (3,857.00)
Adjustments for other bank balances 6,610.00
Adjustments for increase (decrease) in trade payables, current 10,116.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 6,799.00
Adjustments for increase (decrease) in other non-current liabilities 46.00
Adjustments for depreciation and amortisation expense 2,283.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 369.00
Adjustments for provisions, non-current 156.00
Adjustments for other financial liabilities, current 527.00
Adjustments for other financial liabilities, non-current (1,468.00)
Adjustments for unrealised foreign exchange losses gains 65.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 863.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (94.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships (1,313.00)
Total adjustments for reconcile profit (loss) (44,611.00)
Net cash flows from (used in) operations 2,241.00
Dividends received (166.00)
Interest paid (4,382.00)
Interest received (2,676.00)
Income taxes paid (refund) 6,941.00
Other inflows (outflows) of cash (32,962.00)
Net cash flows from (used in) operating activities (36,122.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities (1,23,452.00)
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1,924.00
Purchase of property, plant and equipment 8,115.00
Proceeds from sales of investment property 13,267.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 20,362.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties (23,863.00)
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 166.00
Interest received 2,185.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,58,250.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 1,78,941.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 4,735.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 488.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 87,250.00
Repayments of borrowings 2,732.00
Payments of lease liabilities 0.00
Dividends paid 5,844.00
Interest paid 4,426.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (57.00)
Net cash flows from (used in) financing activities 2,48,885.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 54,513.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 54,513.00
Cash and cash equivalents cash flow statement at beginning of period 4,111.00
Cash and cash equivalents cash flow statement at end of period 58,624.00





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 Todarwal & Todarwal LLP, Chartered Accountants Yes 31-05-2028