Integrated Filing — IndAS



General information about company

Scrip Code 539542
NSE Symbol LUXIND
MSEI Symbol NOTLISTED
ISIN INE150G01020
Name of company LUX INDUSTRIES 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 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
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 14-08-2026   14:10:00
End date and time of board meeting 14-08-2026   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 60,903.00 60,903.00
Other income 747.00 747.00
Total income 61,650.00 61,650.00
2 Expenses
(a) Cost of materials consumed 30,494.00 30,494.00
(b) Purchases of stock-in-trade 1,465.00 1,465.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,727.00) (5,727.00)
(d) Employee benefit expense 4,893.00 4,893.00
(e) Finance costs 1,158.00 1,158.00
(f) Depreciation, depletion and amortisation expense 838.00 838.00
(f) Other Expenses
1 Subcontracting/ Jobbing Expenses 14,971.00 14,971.00
2 Other Expenses 10,531.00 10,531.00
Total other expenses 25,502.00 25,502.00
Total expenses 58,623.00 58,623.00
3 Total profit before exceptional items and tax 3,027.00 3,027.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,027.00 3,027.00
6 Tax expense
7 Current tax 688.00 688.00
8 Deferred tax 29.00 29.00
9 Total tax expenses 717.00 717.00
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 2,310.00 2,310.00
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 2,310.00 2,310.00
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period 2,310.00 2,310.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2,213.00 2,213.00
Total profit or loss, attributable to non-controlling interests 97.00 97.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 2,213.00 2,213.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 97.00 97.00
21 Details of equity share capital
Paid-up equity share capital 626.00 626.00
Face value of equity share capital 2 2
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 7.36 7.36
Diluted earnings (loss) per share from continuing operations 7.36 7.36
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 7.36 7.36
Diluted earnings (loss) per share from continuing and discontinued operations 7.36 7.36
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 Vertical - A 29,077.00 29,077.00
2 Vertical - B 24,922.00 24,922.00
3 Vertical - C 6,904.00 6,904.00
Total Segment Revenue 60,903.00 60,903.00
Less: Inter segment revenue
Revenue from operations 60,903.00 60,903.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Vertical - A 1,495.00 1,495.00
2 Vertical - B 1,250.00 1,250.00
3 Vertical - C 384.00 384.00
Total Profit before tax 3,129.00 3,129.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income 102.00 102.00
Profit before tax 3,027.00 3,027.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Vertical - A 1,36,177.00 1,36,177.00
2 Vertical - B 1,23,474.00 1,23,474.00
3 Vertical - C 32,877.00 32,877.00
Total Segment Asset 2,92,528.00 2,92,528.00
Un-allocable Assets 4,938.00 4,938.00
Net Segment Asset 2,97,466.00 2,97,466.00
4 Segment Liabilities
Segment Liabilities
1 Vertical - A 64,221.00 64,221.00
2 Vertical - B 36,983.00 36,983.00
3 Vertical - C 9,078.00 9,078.00
Total Segment Liabilities 1,10,282.00 1,10,282.00
Un-allocable Liabilities 2,788.00 2,788.00
Net Segment Liabilities 1,13,070.00 1,13,070.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Notes: 1. The Consolidated unaudited financial results of the Company for the quarter ended June 30, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on Aug 14, 2026. The Statutory Auditors of the Company have carried out limited review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The Consolidated financial results comprise of Lux Industries Limited and its subsidiaries, Artimas Fashions Private Limited, Lux and Cozi Limited and Lux Global Limited. 3. During the year ended March 31, 2026, the Company had recognised an incremental impact of Rs. 2.76 Crores towards employee benefit obligation, arising from changes in the wage definition under the New Labour Codes, and an entry tax demand of Rs. 3.35 Crores pertaining to earlier years settled under the West Bengal Settlement of Dispute (SOD) Act, 2025, which were disclosed as exceptional items. 4. Pursuant to a Family Settlement Agreement among the promoter group, the Board of Directors of the Company, at its meeting held on 23 April 2026, has accorded its in-principle approval for a proposed Scheme of Demerger, whereby the business undertakings of Vertical A and Vertical C are proposed to be demerged into two separate Wholly Owned Subsidiaries of the Company, namely Lux and Cozi Limited and Lux Global Limited, and business of Vertical B shall continue in the Company. As the proposed Scheme of Demerger is currently at a preliminary stage, and pending finalisation and consequential filing with the concerned regulatory authorities for their necessary approvals, no effect has been given in these financial statements. Earlier, the Company had identified three distinct business verticals each specializing in the production, marketing, and distribution of products under major brands as below: Business Vertical Brands Vertical A Lux Cozi, ONN, Lux Cotts' wool, Lux Mozze, Lux Parker, Lux Cozi Pynk Vertical B Lux Nitro, Lux Venus, Lyra, Lux Inferno, Lux Venus Rainwear Vertical C GenX, Lux Classic, Lux Karishma, Lux Amore Accordingly, the Company has recognized these business verticals as distinct operating segments in accordance with Ind AS 108 - Operating Segment. The Operating Segments have been reported in a manner consistent with the internal reporting provided to the senior management. 5. The figures for the three months ended March 31, 2026 are arrived at as difference between audited figures in respect of full financial year and the unaudited published/recasted year-to-date figures up to December 31, 2025, being the date of the end of the third quarter of the financial year which were subject to limited review. 6. Prior period figures have been rearranged / regrouped, wherever necessary.



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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00