| Scrip Code | 500380 |
|---|---|
| NSE Symbol | JKLAKSHMI |
| MSEI Symbol | NOTLISTED |
| ISIN | INE786A01032 |
| Name of company | JK Lakshmi Cement Ltd |
| 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 | 20-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-05-2026 |
| 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 | Single segment |
| Description of single segment | Cementitious Matarials |
| Start date and time of board meeting | 20-05-2026 14:00:00 |
| End date and time of board meeting | 20-05-2026 15:50:00 |
| 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 |
| 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 | 1,90,153.00 | 6,76,263.00 | |
| Other income | 3,824.00 | 11,225.00 | |
| Total income | 1,93,977.00 | 6,87,488.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 30,657.00 | 1,06,889.00 |
| (b) | Purchases of stock-in-trade | 4,252.00 | 15,293.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 4,055.00 | 5,454.00 |
| (d) | Employee benefit expense | 11,160.00 | 48,153.00 |
| (e) | Finance costs | 5,319.00 | 21,091.00 |
| (f) | Depreciation, depletion and amortisation expense | 8,369.00 | 32,378.00 |
| (f) | Other Expenses | ||
| 1 | Power and Fuel | 41,962.00 | 1,53,694.00 |
| 2 | Transport, Clearing & Forwarding charges | 43,697.00 | 1,55,242.00 |
| 3 | Other Expenses | 25,761.00 | 90,465.00 |
| Total other expenses | 1,11,420.00 | 3,99,401.00 | |
| Total expenses | 1,75,232.00 | 6,28,659.00 | |
| 3 | Total profit before exceptional items and tax | 18,745.00 | 58,829.00 |
| 4 | Exceptional items | 0.00 | (1,909.00) |
| 5 | Total profit before tax | 18,745.00 | 56,920.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,988.00 | 5,791.00 |
| 8 | Deferred tax | 2,178.00 | 8,813.00 |
| 9 | Total tax expenses | 5,166.00 | 14,604.00 |
| 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 | 13,579.00 | 42,316.00 |
| 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 | (1,073.00) | (1,055.00) |
| 16 | Total profit (loss) for period | 12,506.00 | 41,261.00 |
| 17 | Other comprehensive income net of taxes | 80.00 | (351.00) |
| 18 | Total Comprehensive Income for the period | 12,586.00 | 40,910.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 12,406.00 | 41,205.00 | |
| Total profit or loss, attributable to non-controlling interests | 100.00 | 56.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 12,486.00 | 40,854.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 100.00 | 56.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 6,209.00 | 6,209.00 | |
| Face value of equity share capital | 5 | 5 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 0.00 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 9.99 | 33.19 | |
| Diluted earnings (loss) per share from continuing operations | 9.99 | 33.19 | |
| 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 | 9.99 | 33.19 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 9.99 | 33.19 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1.The Company has only one business segment namely Cementitious Materials. 2. The Composite Scheme of Amalgamation & Arrangement (The Scheme), which inter-alia included the Amalgamation of Udaipur Cement Works Ltd (UCWL) & two Wholly Owned Subsidiaries namely Hansdeep Industries & Trading Company Ltd (HITCL) & Hidrive Developers and Industries Ltd (HDIL) into & with the Company had become effective from 31st July 2025 with effect from the Appointed Date of 1st April 2024. The Cost related to the Scheme (including Provision for Stamp Duty payable on Assets transferred) aggregating to Rs 35.44 Crore were provided during 2024-25 as an Exceptional Item. 3a. During FY 2023-24, the Company (Holding Company), upon signing of a Share Purchase and Shareholders Agreement (SPA) dated 9th February 2024, had acquired 85% equity stake in a subsidiary i.e. Agrani Cement Private Limited (and its three wholly owned subsidiaries, together known as Trivikram Consortium) for Rs. 325.11 Crore. The Trivikram Consortium had earlier been awarded MDO Contract for three limestone mines in Assam State (335 MT reserves approx.) by Assam Mineral Development Corporation Limited (AMDCL). Till 31st March 2025, the Company had paid Rs 130.11 Crores based on achievement of milestones as per the terms of the SPA and had accounted for balance amount of Rs. 195.00 Crore as liability. During the year ended 31st March 2026, AMDCL has cancelled the aforesaid MDO Contract on the grounds of non-compliance by the Trivikram Consortium for inducting JKLC (the Company) as an Equity Partner. The Company has initiated legal proceedings against the seller for the recovery of Rs.130 Crore and damages. Further, subsequent to the Balance Sheet date, the Company has filed petition under Section 9 of the Arbitration and Conciliation Act, 1996 before the Hon’ble High Court of Delhi for securing the recovery of above amount so paid. The notice has been issued and the next date of Hearing is 14th July, 2026. Based on the Legal Opinion & Assessment of the terms of SPA, the Management is confident of recovering the amount of Rs.130 Crore. Accordingly, considered the same as good. 3b. In view of above cancellation, the Company has derecognized the Investment of Rs. 325 Crore as an Exceptional Item and has also simultaneously written back the Unpaid Liability of Rs. 195 Crore & also recognized the amount of Rs. 130 Crore as Claims Recoverable as an Exceptional Item in the Standalone Financial Results of the Quarter & Year ended 31st March 2026. The Company has also de-recognized the Mining Rights of Rs. 325 Crore in the Consolidated Financial Results. 3c. During the Quarter ended 31st March 2026, the Company has been declared the Preferred Bidder for Three Limestone Blocks measuring total area of 605 Hectares by AMDCL (including 2 Mines earlier allotted under the MDO Agreement to Trivikram Consortium) in the State of Assam. Subsequent to the year ended 31st March 2026, the Company has paid the required Upfront amount of Rs. 12.32 Crore in respect of above three Limestone Blocks. 4. The Government of India notified the four Labour Codes (New Labour Codes) effective from 21st November 2025. On the basis of Central Rules, FAQs issued by the Ministry of Labour & Employment (MoLE) and Draft Rules issued by certain States, the Company has assessed the incremental impact towards retiral obligations at Rs. 19.09 Crore and disclosed the same as an Exceptional Item during the quarter ended 31st December 2025 in line with the guidance provided by the Institute of Chartered Accountants of India. The Company continues to monitor developments relating to the New Labour Codes and would provide appropriate accounting effect, as needed. 5. During the Quarter and Year ended 31st March 2026, NECEM Cement Limited has become Subsidiary w.e.f 27th March 2026 with the Company acquiring its 77.96% Equity Stake & has recognized the Goodwill of Rs. 18.83 Crore in the Consolidated Financial Results. 6. The Board has recommended a dividend of Rs. 6.50 per equity share i.e. 130% for the Financial Year ended 31st March 2026, subject to approval of Shareholders. 7. The figures for the previous periods have been regrouped / rearranged wherever necessary. The figures of Last Quarters are the Balancing Figures between Audited Figures in respect of the Full Financial Year and the Published Year to Date Figures up to the Third Quarter of the Relevant Financial Years. 8. The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 20th May 2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 5,21,529.00 | |
| Capital work-in-progress | 27,719.00 | |
| Investment property | 12,118.00 | |
| Goodwill | 1,891.00 | |
| Other intangible assets | 518.00 | |
| 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 | 3,033.00 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 1,500.00 | |
| Other non-current financial assets | ||
| 1 | Others | 5,736.00 |
| Total of other non-current financial assets | 5,736.00 | |
| Total non-current financial assets | 10,269.00 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Other Non-Current Assets | 47,465.00 |
| Total of other non-current assets | 47,465.00 | |
| Total non-current assets | 6,21,509.00 | |
| 2 | Current assets | |
| Inventories | 64,485.00 | |
| Current financial asset | ||
| Current investments | 71,602.00 | |
| Trade receivables, current | 11,083.00 | |
| Cash and cash equivalents | 7,340.00 | |
| Bank balance other than cash and cash equivalents | 44,058.00 | |
| Loans, current | 0.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 17,118.00 | |
| Total current financial assets | 1,51,201.00 | |
| Current tax assets (net) | 3,327.00 | |
| Other current assets | ||
| 1 | Other Current Assets | 14,289.00 |
| Total of other current assets | 14,289.00 | |
| Total current assets | 2,33,302.00 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 8,54,811.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 6,209.00 | |
| Other equity | 3,82,354.00 | |
| Total equity attributable to owners of parent | 3,88,563.00 | |
| Non controlling interest | (250.00) | |
| Total equity | 3,88,313.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 1,90,902.00 | |
| 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 | 8,020.00 |
| 2 | Other Financial Liabilities | 26,060.00 |
| Total of other non-current financial liabilities | 34,080.00 | |
| Total non-current financial liabilities | 2,24,982.00 | |
| Provisions, non-current | 2,235.00 | |
| Deferred tax liabilities (net) | 48,929.00 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Other Non-Current Liabilities | 10,022.00 |
| Total of other non-current liabilities | 10,022.00 | |
| Total non-current liabilities | 2,86,168.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 58,243.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 4,384.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 42,241.00 | |
| Total Trade payable | 46,625.00 | |
| Other current financial liabilities | ||
| 1 | Lease Liabilities | 1,413.00 |
| 2 | Other Financial Liabilities | 49,050.00 |
| Total of other current financial liabilities | 50,463.00 | |
| Total current financial liabilities | 1,55,331.00 | |
| Other current liabilities | 24,237.00 | |
| 1 | Other Current Liabilities | 24,237.00 |
| Total of other current liabilities | 24,237.00 | |
| Provisions, current | 762.00 | |
| Current tax liabilities (Net) | ||
| Deferred government grants, Current | ||
| Total current liabilities | 1,80,330.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 4,66,498.00 | |
| Total equity and liabilites | 8,54,811.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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) | |||||||
| 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 | 01-01-2026 | 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 | Re-measurement (losses)/gain on defined benefits plans | 107.00 | (469.00) |
| Total Amount of items that will not be reclassified to profit and loss | 107.00 | (469.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 27.00 | (118.00) |
| 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 | 80.00 | (351.00) |
| 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 | 56,920.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 21,091.00 | |||||
| Adjustments for decrease (increase) in inventories | 21,998.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (687.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (7,296.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 32,378.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 4,773.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (2,671.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (3,564.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 56,476.00 | |||||
| Net cash flows from (used in) operations | 1,13,396.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 5,161.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 1,08,235.00 | |||||
| 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 | 0.00 | |||||
| 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 | 3,347.00 | |||||
| Purchase of property, plant and equipment | 70,878.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| 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 | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| 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 | 0.00 | |||||
| Interest received | 1,997.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (8,281.00) | |||||
| Net cash flows from (used in) investing activities | (73,815.00) | |||||
| 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 | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 5,759.00 | |||||
| Repayments of borrowings | 19,829.00 | |||||
| Payments of lease liabilities | 2,343.00 | |||||
| Dividends paid | 7,649.00 | |||||
| Interest paid | 21,328.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 9,962.00 | |||||
| Net cash flows from (used in) financing activities | (35,428.00) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,008.00) | |||||
| 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 | (1,008.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 8,348.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 7,340.00 | |||||
| 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 | M/s Lodha & Co LLP | Yes | 31-03-2027 | ||
|---|---|---|---|---|---|