Integrated Filing — IndAS



General information about company

Scrip Code 526947
NSE Symbol LAOPALA
MSEI Symbol NOTLISTED
ISIN INE059D01020
Name of company LA OPALA RG 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 30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 26-05-2026
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 Standalone
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 Glass & Glassware
Start date and time of board meeting 30-05-2026   13:15:00
End date and time of board meeting 30-05-2026   16:45:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 30-05-2025
Indicate Company website link for updated RPT policy of the Company https://www.laopala.in/uploads/documents/Policy%20on%20Materiality%20of%20Related%20Party%20Transactions%20F.pdf
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
The Company has The Company has not made any default on Loans and/or Debt Securities in the financial year 2025-26.



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 Standalone Standalone
1 Income
Revenue from operations 6,839.45 30,906.46
Other income 327.48 3,219.56
Total income 7,166.93 34,126.02
2 Expenses
(a) Cost of materials consumed 1,518.21 6,480.17
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (828.69) (1,920.24)
(d) Employee benefit expense 1,404.64 5,816.16
(e) Finance costs 101.83 488.96
(f) Depreciation, depletion and amortisation expense 530.49 2,085.66
(f) Other Expenses
1 Power & Fuel 1,299.84 5,296.76
2 Other Expenses 964.59 3,660.77
Total other expenses 2,264.43 8,957.53
Total expenses 4,990.91 21,908.24
3 Total profit before exceptional items and tax 2,176.02 12,217.78
4 Exceptional items 0.00 (179.19)
5 Total profit before tax 2,176.02 12,038.59
6 Tax expense
7 Current tax 532.44 2,495.44
8 Deferred tax 26.96 312.90
9 Total tax expenses 559.40 2,808.34
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 1,616.62 9,230.25
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 1,616.62 9,230.25
17 Other comprehensive income net of taxes (1,028.86) (1,306.36)
18 Total Comprehensive Income for the period 587.76 7,923.89
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 2,220.00 2,220.00
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 79,816.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 1.46 8.32
Diluted earnings (loss) per share from continuing operations 1.46 8.32
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 1.46 8.32
Diluted earnings (loss) per share from continuing and discontinued operations 1.46 8.32
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 audited financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 30.05.2026. 2. The audited financial results have been prepared in accordance with Indian Accounting Standards (Ind AS), prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rule, 2015 and relevant amendments thereafter. 3. The Board of Directors have recommended dividend of Rs. 5.00/- per equity share (@250%) of the face value of Rs. 2 each for the financial year ended March 31, 2026 (subject to the approval of the Shareholders at the ensuing Annual General Meeting). 4. The Company mainly deals in one product - glass & glassware and hence has only one reportable operating segment as per Ind AS 108 - Operating Segments. 5. The Government of India implemented the New Labour Codes with effect from November 21,2025 and subsequently issued draft Rules and FAQs to facilitate assessment of the related financial impact. The Company has assessed the impact of the New Labour Codes and recognised total expenses of Rs. 179.19 lakhs during the year which is disclosed as Exceptional Item in the above results. The Management will continue to track and evaluate the impact of the rules notified by the Central/State Government post March 31,2026 and consider the appropriate accounting effect in the relevant period, as needed. 6. Income from Debt Mutual Fund, which is included in other income, for the quarter and year ended 31st March 2026 was lower by Rs 898.90 Lakhs and Rs 1046.12 Lakhs respectively as compared to the corresponding previous periods. The decline was primarily driven by mark-to-market impact on investments in Debt Mutual Fund during the quarter ended 31st March 2026 due to Geopolitical situation in the world. The funds were predominantly invested in highly rated and short to medium - duration instruments. 7. Figures for the previous periods have been regrouped and reclassified to confirm to the classification of the current period, wherever considered necessary. 8. The figures of the last quarter are the balancing figures between audited figures in respect of full financial year upto March 31, 2026/ March 31, 2025 and the unaudited published year-to- date figures upto December 31, 2025 / December 31, 2024 respectively which were subject to limited review as required under the Listing Regulations. 9. Statement of Assets and Liabilities and Cash Flow Statement are annexed herewith.



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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 16,897.43
Capital work-in-progress 165.25
Investment property 0.00
Goodwill 0.00
Other intangible assets 1.32
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 7,183.47
Trade receivables, non-current
Loans, non-current 541.82
Other non-current financial assets
1 Other non-current financial assets 11.11
Total of other non-current financial assets 11.11
Total non-current financial assets 7,736.40
Deferred tax assets (net) 99.95
Other non-current assets
Total of other non-current assets
Total non-current assets 24,900.35
2 Current assets
Inventories 8,998.11
Current financial asset
Current investments 52,095.57
Trade receivables, current 2,981.52
Cash and cash equivalents 10.55
Bank balance other than cash and cash equivalents 61.89
Loans, current 0.00
Other current financial assets
Total of other current financial assets 307.35
Total current financial assets 55,456.88
Current tax assets (net)
Other current assets
1 Other current assets 102.84
Total of other current assets 102.84
Total current assets 64,557.83
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 89,458.18
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,220.00
Other equity 79,816.00
Total equity attributable to owners of parent 82,036.00
Non controlling interest
Total equity 82,036.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 49.63
2 Other Financial Liabilities 255.50
Total of other non-current financial liabilities 305.13
Total non-current financial liabilities 305.13
Provisions, non-current 83.34
Deferred tax liabilities (net) 3,754.27
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 4,142.74
Current liabilities
Current financial liabilities
Borrowings, current 829.29
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 237.70
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 636.72
Total Trade payable 874.42
Other current financial liabilities
1 Lease Liabilities 4.72
2 Other financial liabilities 701.74
3 Contract Liabilities 82.53
Total of other current financial liabilities 788.99
Total current financial liabilities 2,492.70
Other current liabilities 408.48
1 Other current liabilities 408.48
Total of other current liabilities 408.48
Provisions, current 178.69
Current tax liabilities (Net) 199.57
Deferred government grants, Current
Total current liabilities 3,279.44
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 7,422.18
Total equity and liabilites 89,458.18
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 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 01-01-2026 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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Fair Value Changes on Equity Instruments through other comprehensive income (1,234.66) (1,613.31)
2 Remeasurement of the defined benefit liability 39.08 101.89
Total Amount of items that will not be reclassified to profit and loss (1,195.58) (1,511.42)
2 Income tax relating to items that will not be reclassified to profit or loss (166.72) (205.06)
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 (1,028.86) (1,306.36)



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 12,038.59
Adjustments for reconcile profit (loss)
Adjustments for finance costs 488.96
Adjustments for decrease (increase) in inventories (1,933.93)
Adjustments for decrease (increase) in trade receivables, current (169.76)
Adjustments for decrease (increase) in trade receivables, non-current (78.54)
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 101.56
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (350.75)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,085.66
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss (22.89)
Adjustments for provisions, current 206.41
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 (2,219.80)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (869.03)
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) 5.91
Other adjustments for non-cash items 54.51
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,701.69)
Net cash flows from (used in) operations 9,336.90
Dividends received 0.00
Interest paid 47.78
Interest received 0.00
Income taxes paid (refund) 2,528.07
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 6,761.05
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 0.00
Purchase of property, plant and equipment 128.09
Proceeds from sales of investment property 8,482.57
Purchase of investment property 6,399.69
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 259.82
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 47.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 2,262.21
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 79.24
Repayments of borrowings 277.78
Payments of lease liabilities 4.73
Dividends paid 8,334.90
Interest paid 484.23
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (9,022.40)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 0.86
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 0.86
Cash and cash equivalents cash flow statement at beginning of period 9.69
Cash and cash equivalents cash flow statement at end of period 10.55





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 Singhi & Co. Yes 31-08-2028


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 LA OPALA RG LIMITED AJIT JHUNJHUNWALA VICE CHAIRMAN & MANAGING DIRECTOR Remuneration NA 349.75 65.96 82.37
2 LA OPALA RG LIMITED NIDHI JHUNJHUNWALA EXECUTIVE DIRECTOR Remuneration NA 59.96 13.68 16.57
3 LA OPALA RG LIMITED SUBIR BOSE INDEPENDENT DIRECTOR Any other transaction Sitting fees NA 1.65 0.00 4.50
4 LA OPALA RG LIMITED PROF. SANTANU RAY INDEPENDENT DIRECTOR Any other transaction Sitting fees NA 1.65 0.00 4.50
5 LA OPALA RG LIMITED SUPARNA CHAKRABORTTI INDEPENDENT DIRECTOR Any other transaction Sitting fees NA 1.65 0.00 4.50
6 LA OPALA RG LIMITED ABHYUDAY JHUNJHUNWALA GENERAL MANAGER-BUSINESS DEVELOPMENT Remuneration NA 12.54 3.69 4.56
7 LA OPALA RG LIMITED AJIT JHUNJHUNWALA VICE CHAIRMAN & MANAGING DIRECTOR Any other transaction Post Employement Benefit NA 25.20 3.60 0.00
8 LA OPALA RG LIMITED NIDHI JHUNJHUNWALA EXECUTIVE DIRECTOR Any other transaction Post Employement Benefit NA 4.32 0.72 0.00
9 LA OPALA RG LIMITED ABHYUDAY JHUNJHUNWALA GENERAL MANAGER-BUSINESS DEVELOPMENT Any other transaction Post Employement Benefit NA 1.26 0.21 0.00
10 LA OPALA RG LIMITED LA OPALA FOUNDATION TRUST Any other transaction Corporate Social Responsibility NA 58.13 0.00 0.00
11 LA OPALA RG LIMITED GENESIS EXPORTS PRIVATE LIMITED PROMOTER Dividend paid NA 3,882.38 0.00 0.00
12 LA OPALA RG LIMITED SUSHIL JHUNJHUNWALA CHAIRMAN Dividend paid NA 303.75 0.00 0.00
13 LA OPALA RG LIMITED AJIT JHUNJHUNWALA VICE CHAIRMAN & MANAGING DIRECTOR Dividend paid NA 629.48 0.00 0.00
14 LA OPALA RG LIMITED NIDHI JHUNJHUNWALA EXECUTIVE DIRECTOR Dividend paid NA 67.50 0.00 0.00
15 LA OPALA RG LIMITED ABHYUDAY JHUNJHUNWALA GENERAL MANAGER-BUSINESS DEVELOPMENT Dividend paid NA 52.50 0.00 0.00
Total value of transaction during the reporting period 5,451.72