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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 11-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-08-2026
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 11-08-2026   11:30:00
End date and time of board meeting 11-08-2026   13:00:00
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 56,303.00 56,303.00
Other income 4,241.00 4,241.00
Total income 60,544.00 60,544.00
2 Expenses
(a) Cost of materials consumed 27,379.00 27,379.00
(b) Purchases of stock-in-trade 5,806.00 5,806.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 4,804.00 4,804.00
(d) Employee benefit expense 3,976.00 3,976.00
(e) Finance costs 1,096.00 1,096.00
(f) Depreciation, depletion and amortisation expense 720.00 720.00
(f) Other Expenses
1 Sub-contracting charges 2,340.00 2,340.00
2 Other manufacturing, construction and operating expenses 1,553.00 1,553.00
3 Sales, administration and other expenses 1,611.00 1,611.00
Total other expenses 5,504.00 5,504.00
Total expenses 49,285.00 49,285.00
3 Total profit before exceptional items and tax 11,259.00 11,259.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 11,259.00 11,259.00
6 Tax expense
7 Current tax 1,972.00 1,972.00
8 Deferred tax (371.00) (371.00)
9 Total tax expenses 1,601.00 1,601.00
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 9,658.00 9,658.00
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 1,340.00 1,340.00
16 Total profit (loss) for period 10,998.00 10,998.00
17 Other comprehensive income net of taxes 1,09,067.00 1,09,067.00
18 Total Comprehensive Income for the period 1,20,065.00 1,20,065.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 5,858.00 5,858.00
Total profit or loss, attributable to non-controlling interests 5,140.00 5,140.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,15,017.00 1,15,017.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 5,048.00 5,048.00
21 Details of equity share capital
Paid-up equity share capital 15,253.00 15,253.00
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 0.73 0.73
Diluted earnings (loss) per share from continuing operations 0.73 0.73
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 0.73 0.73
Diluted earnings (loss) per share from continuing and discontinued operations 0.73 0.73
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 11th Auguust, 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 Limited Review of the Financial Results for the quarter ended 30th June,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. On May 12, 2026, our subsidiary Lloyds Engineering Works Limited, 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. 6. The Company received No-Objection for the proposed Scheme of Merger from National Stock Exchange of India Limited and BSE Limited on May 15, 2026. Subsequently, the Scheme for Merger and Amalgamation was filed with NCLT on June 2, 2026 and matter is pending. 7. On June 18, 2026, our subsidiary Lloyds Engineering Works Limited, 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. On June 19, 2026, The Company announced a definitive agreement to acquire 17.98% stake in Steel Infra Solutions Company Limited (SISCOL), one of India's largest structural steel fabricators. 9. The board of Lloyds Advance Defence Systems Limited (“LADSL”) a wholly owned subsidiary of Lloyds Engineering Works Limited (LEWL), on its meeting dated June 29, 2026, approved private placement of equity shares. Consequent to this allotment, the LEWL stake has been diluted by 15%, changing the status of LADSL from a wholly-owned subsidiary to a subsidiary of Lloyds Engineering Works Limited with an 85% stake. 10. The Rights Issue Committee of the Board of Directors, at its meeting held on January 8, 2026, approved the First and Final Call of Rs.19.50 per Equity Share on 25,44,25,324 partly paid-up Equity Shares issued pursuantto the Rights Issue at an issue price of Rs.39 per Equity Share, comprising Rs.0.50 towards paid-up value and Rs.19.00 towards securities premium. Pursuant to the First and Final Call and subsequent reminders, the Company has received the requisite call money in respect of 25,19,80,784 partly paid-up Equity Shares, while the call money in respect of the remaining 24,44,540 partly paid-up Equity Shares remains outstanding. 11. The Nomination and Remuneration Committee of the Company, at its meeting held on October 16, 2025, approved the grant of stock options under the Lloyds Enterprises Limited Employee Stock Option Plan – 2025 at an exercise price of Rs. 2 per option. This allocation comprised options granted to the eligible employees of the Company and its group companies which included:- 3,75,290 options to the eligible employees of the Company; 9,46,360 options to the eligible employees of Lloyds Realty Developers Limited, a subsidiary of the Company; 1,61,790 options to the eligible employees of Simon Developers & Infrastructure Pvt. Ltd., a subsidiary of the Company; and 63,460 options to the eligible employees of Indrajit Properties Pvt. Ltd., a subsidiary of the Company. 12. 30 June 2026 31 March 2026 Outstanding at the beginning of the year (A) 15,46,900 - Exercisable at the beginning of the year (B) - - Granted (C) - 15,46,900 Options Vested during the year (D) - - Forfeited /Lapsed (E) - - Exercised (F) - - Outstanding at the end of the year(A+C-D) 15,46,900 15,46,900 Exercisable at the end of the year (B+D-E-F) - - 13. The figures for the corresponding previous period have been regrouped/reclassified wherever necessary, to make them comparable. 14. Earing Per Share are not annualised except for the year ended 31st March,2026. 15. The results for the quarter ended 30th June, 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


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 Real Estate 1,847.00 1,847.00
2 Steel 4,674.00 4,674.00
3 Engineering 53,707.00 53,707.00
4 Electrical 3,915.00 3,915.00
Total Segment Revenue 64,143.00 64,143.00
Less: Inter segment revenue 3,599.00 3,599.00
Revenue from operations 60,544.00 60,544.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate 708.00 708.00
2 Steel 4,422.00 4,422.00
3 Engineering 7,440.00 7,440.00
4 Electrical (693.00) (693.00)
Total Profit before tax 11,877.00 11,877.00
i. Finance cost 1,096.00 1,096.00
ii. Other Unallocable Expenditure net off Unallocable income (478.00) (478.00)
Profit before tax 11,259.00 11,259.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 1,42,940.00 1,42,940.00
2 Steel 4,86,638.00 4,86,638.00
3 Engineering 2,33,593.00 2,33,593.00
4 Electrical 24,774.00 24,774.00
Total Segment Asset 8,87,945.00 8,87,945.00
Un-allocable Assets 10,418.00 10,418.00
Net Segment Asset 8,98,363.00 8,98,363.00
4 Segment Liabilities
Segment Liabilities
1 Real Estate 98,591.00 98,591.00
2 Steel 36,675.00 36,675.00
3 Engineering 87,662.00 87,662.00
4 Electrical 17,396.00 17,396.00
Total Segment Liabilities 2,40,324.00 2,40,324.00
Un-allocable Liabilities (21,959.00) (21,959.00)
Net Segment Liabilities 2,18,365.00 2,18,365.00
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 01-04-2026 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 Items that will not be reclassified to profit ot loss 1,27,260.00 1,27,260.00
Total Amount of items that will not be reclassified to profit and loss 1,27,260.00
2 Income tax relating to items that will not be reclassified to profit or loss 18,193.00 18,193.00
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 1,09,067.00 1,09,067.00





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 K Beswal & Associates, Chartered Accountants Yes 31-07-2027