Integrated Filing — IndAS



General information about company

Scrip Code 544839
NSE Symbol LCL
MSEI Symbol NOTLISTED
ISIN INE0QJW01029
Name of company LOHIA CORP 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 19-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 12-08-2026
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 Single segment
Description of single segment Manufacturing of Machines
Start date and time of board meeting 19-08-2026   18:30:00
End date and time of board meeting 19-08-2026   19:30:00
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 50,302.20 50,302.20
Other income 655.80 655.80
Total income 50,958.00 50,958.00
2 Expenses
(a) Cost of materials consumed 26,077.50 26,077.50
(b) Purchases of stock-in-trade 2,878.70 2,878.70
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (930.10) (930.10)
(d) Employee benefit expense 5,335.80 5,335.80
(e) Finance costs 242.20 242.20
(f) Depreciation, depletion and amortisation expense 1,305.20 1,305.20
(f) Other Expenses
1 Other Expenses 6,922.30 6,922.30
Total other expenses 6,922.30 6,922.30
Total expenses 41,831.60 41,831.60
3 Total profit before exceptional items and tax 9,126.40 9,126.40
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,126.40 9,126.40
6 Tax expense
7 Current tax 2,569.30 2,569.30
8 Deferred tax (69.00) (69.00)
9 Total tax expenses 2,500.30 2,500.30
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 6,626.10 6,626.10
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 6,626.10 6,626.10
17 Other comprehensive income net of taxes 137.60 137.60
18 Total Comprehensive Income for the period 6,763.70 6,763.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,661.30 6,661.30
Total profit or loss, attributable to non-controlling interests (35.20) (35.20)
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,794.60 6,794.60
Total comprehensive income for the period attributable to owners of parent non-controlling interests (30.90) (30.90)
21 Details of equity share capital
Paid-up equity share capital 1,056.50 1,056.50
Face value of equity share capital 105.65 105.65
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 6.27 6.27
Diluted earnings (loss) per share from continuing operations 6.27 6.27
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 6.27 6.27
Diluted earnings (loss) per share from continuing and discontinued operations 6.27 6.27
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) Notes: 1. The above standalone unaudited financial results of Lohia Corp limited (the 'Company') have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 19 August 2026. These standalone unaudited financial results for quarter ended 30 June 2026 have been subjected to limited review by the statutory auditors of the Company. 2. These standalone unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). 3. Subsequent to the 30 June 2026 quarter, the Company had completed its Initial Public Offer (IPO) of 25,931,407 equity shares of face value of Rs. 1 each at an issue price of Rs. 425 per share. A discount of Rs. 40 per share was offered to eligible employees biding in the employee reservation portion of 200,000 equity shares. Pursuant to IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 30 July 2026. The issue comprised of offer for sale of 25,931,407 equity shares by selling shareholders, aggregating to Rs.11,012.85 million. Accordingly, these standalone unaudited financial results for the quarter ended 30 June 2026 have been drawn up for the first time in accordance with the SEBI listing regulations. 4. Figures for the quarter ended 31 March 2026 are the balancing figures between audited figures for the full year ended 31 March 2026 and the special purpose interim standalone audited year to date figures upto nine months 31 December 2025. 5. The standalone financial results for the quarter ended 30 June 2025 have not been subject to limited review or audit. However, the management has excerised necessary diligence to ensure that the financial results for for these quarters provide a true and fair view of the Company's affairs. 6. The operating segment of the Company is identified to be Manufacturing of machines for the HDPE/PP woven fabric industry, as the Chief Operating Decision Maker reviews business performance at an overall Company level as a single segment. Accordingly, no separate segment disclosures have been presented. 7. Exceptional Items (Rs. in million) Particulars Quarter ended Year ended 31 March 2026 31 March 2026 Diminution in value of investments in subsidiaries (refer note 'a' below) 14.27 104.27 Impact of new labour codes (refer note 'b' below) - 94.16 a. The Company holds 100% equity share capital in Leesona Corp, USA (hereinafter referred to as Leesona). The value of investments as at 31 March 2026 is Rs.104.27 million which is accounted for at cost less impariment. During the previous year, management had assessed the recoverability of the investments in Leesona, including the future projections, to identify indications of diminution, other than temporary, in the value of investments. Accordingly, the Company has recognised impairment of Rs. 14.27 million in the quarter ended 31 March 2026 and Rs. 104.27 million for the year ended 31 March 2026 under 'Exceptional items'. b. On 21 November 2025, the Government of India notified the four Labour Codes- namely, the Codes on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020, and the Occupational Safety, Health and Working Conditions Code 2020- thereby consolidating 29 existing labour laws. To faciliate the assessment of the financial impact arising from these regulatory changes, the Ministry of Labour & Employnment issued Central Rules and related FAQ's. The Company had evaluated and disclosed the incremental impact of these changes based on expert input and the best information available, in line with the guidance provided by the Institute of Chartered Accountants of India. Given the material, regulatory driven, and non-recurring nature of this impact, the Company had presented such incremental impact, aggregating to Rs. 94.16 million for the year ended 31 March 2026 under 'Exceptional items'. The Company continues to monitor the finalisation of the State Rules and any further government clarifications on other aspects of the Labour codes. 8. The above unaudited standalone financial results of the Company for the quarter ended 30 June 2026 are available on the Company's website (www.lohiagroup.com) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed.



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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gains/(losses) on defined benefit plans 144.30 144.30
Total Amount of items that will not be reclassified to profit and loss 144.30
2 Income tax relating to items that will not be reclassified to profit or loss 36.30 36.30
3 Amount of items that will be reclassified to profit and loss
1 Net gain/ (loss) on cash flow hedges 300.70 300.70
2 Foreign currency translation reserve (152.10) (152.10)
Total Amount of items that will be reclassified to profit and loss 148.60
4 Income tax relating to items that will be reclassified to profit or loss 119.00 119.00
5 Total Other comprehensive income 137.60 137.60