Integrated Filing — IndAS



General information about company

Scrip Code 539992
NSE Symbol LLOYDSENGG
MSEI Symbol NOTLISTED
ISIN INE093R01011
Name of company LLOYDS ENGINEERING WORKS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment ENGINEERING PRODUCTS AND SERVICES
Start date and time of board meeting 06-08-2026   12:30:00
End date and time of board meeting 06-08-2026   16:02:00
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
NA



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 35,582.00 35,582.00
Other income 1,440.00 1,440.00
Total income 37,022.00 37,022.00
2 Expenses
(a) Cost of materials consumed 17,258.00 17,258.00
(b) Purchases of stock-in-trade 1,737.00 1,737.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 1,680.00 1,680.00
(e) Finance costs 268.00 268.00
(f) Depreciation, depletion and amortisation expense 521.00 521.00
(f) Other Expenses
1 Bought out components , stores and spares consumed 6,653.00 6,653.00
2 Sub contracting charges 2,168.00 2,168.00
3 Sales , administration and other expenses 615.00 615.00
4 Other manufacturing ,construction and operating expenses 908.00 908.00
Total other expenses 10,344.00 10,344.00
Total expenses 31,808.00 31,808.00
3 Total profit before exceptional items and tax 5,214.00 5,214.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,214.00 5,214.00
6 Tax expense
7 Current tax 1,083.00 1,083.00
8 Deferred tax (212.00) (212.00)
9 Total tax expenses 871.00 871.00
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 4,343.00 4,343.00
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 4,343.00 4,343.00
17 Other comprehensive income net of taxes (65.00) (65.00)
18 Total Comprehensive Income for the period 4,278.00 4,278.00
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 14,714.00 14,714.00
Face value of equity share capital 1 1
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 0.3 0.3
Diluted earnings (loss) per share from continuing operations 0.3 0.3
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 0.3 0.3
Diluted earnings (loss) per share from continuing and discontinued operations 0.3 0.3
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 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 August 6, 2026. 2.These 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 Limited Review of the Financial Results for the quarter ended June 30, 2026. An unqualified report has been issued by them thereon.4. The Nomination and Remuneration Committee approved the allotment of 2,14,368 equity shares pursuant to the exercise of Employee Stock Options (ESOPs) at an exercise price of Rs. 9.50 per equity share on May 5, 2026.5. The Securities Issue Committee (Rights Issue Committee) on May 8,2026 approved the conversion of 6,35,32,241 partly paid-up equity shares into fully paid-up equity shares.6. On May 12, 2026, the Company received approval from the Competition Commission of India (CCI) in respect of its application seeking approval for the Scheme of Merger. Further to the scheme the Company received No-Objection for the proposed Scheme of Merger from National Stock Exchange of India Limited on May 18, 2026 and BSE Limited on May 19, 2026.Subsequently, the Scheme for Merger and Amalgamation was filed with NCLT on June 18, 2026 and matter is pending.7. On June 18, 2026, the Company entered into a Share Purchase Agreement, Share Subscription Agreement and Shareholders' Agreement with Steel Infra Solutions Company Limited and other parties. On the same date, the Board approved the raising of funds through a preferential issue of 7,13,74,554 equity shares of Re. 1 each at an issue price of Rs.71.25 per equity share, subject to the requisite approvals. Subsequently, on July 15, 2026, the Members of the Company approved the preferential issue. The in-principle approval of the Stock Exchanges is currently pending.8. The Company's shareholding in Lloyds Advance Defence Systems Limited (LADS) was diluted from 100% to 85% due to raising of funds by private placement by LADS on June 29, 2026. Consequently, LADS ceased to be a wholly owned subsidiary of the Company; however, it continues to remain a subsidiary of the Company.9. On July 1, 2026, the Nomination and Remuneration Committee approved the following grants of Employee Stock Options (ESOPs) at an exercise price of Rs.9.50 per option 12,32,334 options to the eligible employees of Lloyds Advance Defence Systems Limited, a subsidiary of the Company- *4,15,000 options to the eligible employees of the Company and*13,33,562 options to the eligible employees of Lloyds Infrastructure and Construction Limited, an associate company of the Company.10. On July 29, 2026, the Securities Issue Committee (Rights Issue Committee) approved the conversion of 1,47,14,074 partly paid-up equity shares into fully paid-up equity shares.11. Details of Employee Stock Option for the quarter June 30, 2026 are as follows: Lloyds Steels Industries Limited - Employee Stock Option Plan 2021 a.Number of Options Outstanding at the beginning of the quarter April 1, 2026-13089300 b. Number of Options Exercisable at the beginning of the quarter Apri 1, 2026 -6010256 c. Number of Options Granted during the quarter – Nil d. Number of Options Vested during the quarter-214368.e. Number of Options Lapsed ( Unvested ) during the quarter-448559, f. Number of Options vested but Unexercised Lapsed during the quarter – 23046, Number of Options Exercised during the quarter-4586129,g. Number of Options Outstanding at the end of the quarter June 30, 2026 – 12449419, h. Number of Options Exercisable at the end of the quarter June 30, 2026 -1615449. 12. The Company has single business segment namely Engineering Products and Services.13. Earning Per Share are not annualised except for the year ended March 31, 2026.14. The Orders in hand as on June 30, 2026 is Rs. 2,432.35 Crore .15. Figures for the previous periods have been regrouped/ reclassified to confirm to the classification of the current periods.16. The results for the year ended June 30, 2026 are available on the website of BSE at www.bseindia.com, NSE at www.nseindia.com and on company's website at www.lloydsengg.in.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
1 Total Amount of items that will not be reclassified to profit and loss (87.00) (87.00)
Total Amount of items that will not be reclassified to profit and loss (87.00)
2 Income tax relating to items that will not be reclassified to profit or loss (22.00) (22.00)
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 (65.00) (65.00)