Integrated Filing — IndAS



General information about company

Scrip Code 544822
NSE Symbol LASERPOWER
MSEI Symbol NOTLISTED
ISIN INE17IR01028
Name of company LASER POWER & INFRA 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 10-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
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 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
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 10-08-2026   15:35:00
End date and time of board meeting 10-08-2026   16:15:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification 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 01-04-2026 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 Consolidated Consolidated
1 Income
Revenue from operations 52,154.72 52,154.72
Other income 628.70 628.70
Total income 52,783.42 52,783.42
2 Expenses
(a) Cost of materials consumed 37,841.32 37,841.32
(b) Purchases of stock-in-trade 11,513.15 11,513.15
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (12,582.74) (12,582.74)
(d) Employee benefit expense 1,737.88 1,737.88
(e) Finance costs 3,617.54 3,617.54
(f) Depreciation, depletion and amortisation expense 774.19 774.19
(f) Other Expenses
1 Erection and Other Project Expenses 2,913.16 2,913.16
2 Other Expenses 4,152.07 4,152.07
Total other expenses 7,065.23 7,065.23
Total expenses 49,966.57 49,966.57
3 Total profit before exceptional items and tax 2,816.85 2,816.85
4 Exceptional items 0.00 0.00
5 Total profit before tax 2,816.85 2,816.85
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 743.61 743.61
9 Total tax expenses 743.61 743.61
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 2,073.24 2,073.24
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 2,073.24 2,073.24
17 Other comprehensive income net of taxes 0.71 0.71
18 Total Comprehensive Income for the period 2,073.95 2,073.95
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,073.24 2,073.24
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.71 0.71
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 5,752.06 5,752.06
Face value of equity share capital 5 5
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 1.8 1.8
Diluted earnings (loss) per share from continuing operations 1.8 1.8
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 1.8 1.8
Diluted earnings (loss) per share from continuing and discontinued operations 1.8 1.8
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 Statement of Unaudited Consolidated Financial Results of the Laser Power and Infra Limited the Company or the Holding Company and its subsidiary together referred to as the Group have been reviewed by the Audit Committee and approved by The Board of Directors at their respective meetings held on August 10 2026. 2. The above Unaudited Consolidated Financial Results of the group have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read with the relevant rules thereunder as amended from time to time and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 SEBI Listing Regulations. 3. The Holding Company has completed its Initial Public Offer IPO of 34672895 equity shares of face value of Rs 5 each at an issue price of Rs 214 per share and as a result the equity shares of the company have been listed on National Stock Exchange of India Limited NSE and BSE Limited BSE on July 16 2026 The issue comprised of a Fresh issue by the company 25327102 equity shares and an offer for sale by Promoter selling shareholders of 9345793 equity shares of Rs 54200 lakhs and Rs 20000 Lakhs respectively. Accordingly the above Statement of Unaudited Consolidated Financial Results for the quarter ended June 30 2026 has been drawn up for the first time in accordance with the requirements of Regulation 33 of SEBI Listing Regulations as amended. 4. The Ministry of Environment Forest and Climate Change has notified the Hazardous and Other Wastes Management and Transboundary Movement Amendment Rules 2025 the Rules effective from April 1 2026. Under these Rules Extended Producer Responsibility EPR obligations have been imposed on producers including cables and wires manufacturers for the recycling of non ferrous metal scrap. However as is understood the EPR registration portal is still under development by the Central Pollution Control Board CPCB and the detailed implementation framework and operational procedures under the Rules are yet to be developed and notified. Consequently the Group is currently unable to reliably estimate potential impact of these rules. The Group will continue to assess its ability to measure its obligations pursuant to the Rules as and when the aforesaid details of the implementation framework are available. 5. The figures for the quarter ended June 30 2026 were subjected to Limited Review by the Statutory Auditors of the Company. The Statutory Auditors have expressed an unmodified review conclusion. The Statement along with the limited review report will be available on the website of NSE and BSE and will also be available on the Companys website. The figures for the quarter ended March 31 2026 are the balancing figures between audited figures in respect of the previous financial year ended March 31 2026 and the audited figures for the nine months ended December 31 2025. 6. The figures for the quarter ended June 30 2025 as reported in these Unaudited Consolidated Financial Results have been approved by the Holding Companys Board of Directors but have not been subjected to review since the requirement of submission of quarterly Consolidated Financial Results is applicable on listing of equity shares of the Holding Company which is effective from the quarter ended June 30 2026. 7. The Board of Directors of the Company at its meeting held on July 31 2025 had approved the bonus issue of 8 equity shares for every 1 equity share held by the existing equity shareholders of the Company on the record date July 30 2025 which was subsequently approved by the shareholders at the Extraordinary General Meeting held on August 4 2025 by passing an Ordinary resolution. Accordingly the Company has allotted 5112944 equity shares of face value of Rs 100 each as bonus shares to the existing equity shareholders of the Company. The Board of Directors of the Company at its meeting held on August 18 2025 had approved the sub-division of the existing 5752062 equity shares of face value of Rs. 100 each into 115041240 equity shares of face value of Rs. 5 each. The said subdivision was approved by the shareholders at the Extraordinary General Meeting held on August 21 2025 by passing an ordinary resolution. In compliance with IND AS 33 Earnings per Share the disclosure of basic and diluted earnings per share for the quarter ended June 30 2025 has been arrived at after giving effect to the above bonus and sub division of the shares.



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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Manufacturing 38,240.43 38,240.43
2 EPC 21,881.06 21,881.06
3 Others 0.00 0.00
Total Segment Revenue 60,121.49 60,121.49
Less: Inter segment revenue 7,966.77 7,966.77
Revenue from operations 52,154.72 52,154.72
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing 3,985.71 3,985.71
2 EPC 2,762.75 2,762.75
3 Others 460.12 460.12
Total Profit before tax 7,208.58 7,208.58
i. Finance cost 3,617.54 3,617.54
ii. Other Unallocable Expenditure net off Unallocable income 774.19 774.19
Profit before tax 2,816.85 2,816.85
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing 88,412.03 88,412.03
2 EPC 1,31,217.02 1,31,217.02
3 Others 69,840.18 69,840.18
Total Segment Asset 2,89,469.23 2,89,469.23
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,89,469.23 2,89,469.23
4 Segment Liabilities
Segment Liabilities
1 Manufacturing 76,428.03 76,428.03
2 EPC 44,069.06 44,069.06
3 Others 94,356.78 94,356.78
Total Segment Liabilities 2,14,853.87 2,14,853.87
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 2,14,853.87 2,14,853.87
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement loss on post employment defined benefit plans 0.95 0.95
Total Amount of items that will not be reclassified to profit and loss 0.95
2 Income tax relating to items that will not be reclassified to profit or loss 0.24 0.24
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 0.71 0.71





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 V. Singhi & Associates Yes 28-02-2027