| Scrip Code | 500510 |
|---|---|
| NSE Symbol | LT |
| MSEI Symbol | NOTLISTED |
| ISIN | INE018A01030 |
| Name of company | LARSEN & TOUBRO 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 | 27-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 13-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 27-10-2026 14:00:00 |
| End date and time of board meeting | 27-10-2026 16:45:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 78,74,994.00 | 1,46,69,168.00 | |
| Other income | 2,30,626.00 | 4,68,299.00 | |
| Total income | 81,05,620.00 | 1,51,37,467.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 29,98,875.00 | 50,94,822.00 |
| (b) | Purchases of stock-in-trade | 36,041.00 | 78,710.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (8,244.00) | (1,87,377.00) |
| (d) | Employee benefit expense | 14,24,558.00 | 28,28,901.00 |
| (e) | Finance costs | 47,294.00 | 1,01,161.00 |
| (f) | Depreciation, depletion and amortisation expense | 1,03,691.00 | 2,06,919.00 |
| (f) | Other Expenses | ||
| 1 | Sub-contracting charges | 12,96,360.00 | 25,09,204.00 |
| 2 | Other manufacturing, construction and operating expenses | 9,04,252.00 | 19,01,778.00 |
| 3 | Sales, administration and other expenses | 3,41,801.00 | 7,46,865.00 |
| 4 | Finance cost of financial services business and finance lease activity | 1,96,886.00 | 4,00,152.00 |
| Total other expenses | 27,39,299.00 | 55,57,999.00 | |
| Total expenses | 73,41,514.00 | 1,36,81,135.00 | |
| 3 | Total profit before exceptional items and tax | 7,64,106.00 | 14,56,332.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 7,64,106.00 | 14,56,332.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,06,297.00 | 3,94,415.00 |
| 8 | Deferred tax | (33,706.00) | (27,883.00) |
| 9 | Total tax expenses | 1,72,591.00 | 3,66,532.00 |
| 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 | 5,91,515.00 | 10,89,800.00 |
| 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 | 3,400.00 | 3,918.00 |
| 16 | Total profit (loss) for period | 5,94,915.00 | 10,93,718.00 |
| 17 | Other comprehensive income net of taxes | (31,194.00) | 52,587.00 |
| 18 | Total Comprehensive Income for the period | 5,63,721.00 | 11,46,305.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 5,20,210.00 | 9,32,495.00 | |
| Total profit or loss, attributable to non-controlling interests | 74,705.00 | 1,61,223.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 4,87,817.00 | 9,61,853.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 75,904.00 | 1,84,452.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 27,518.00 | 27,518.00 | |
| 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 | 37.81 | 67.78 | |
| Diluted earnings (loss) per share from continuing operations | 37.8 | 67.76 | |
| 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 | 37.81 | 67.78 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 37.8 | 67.76 | |
| 24 | Debt equity ratio | 1.0200 | 1.0200 |
| 25 | Debt service coverage ratio | 14.3700 | 12.3700 |
| 26 | Interest service coverage ratio | 14.3700 | 12.800 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | (i) During the quarter, the Company has allotted 1,65,811 equity shares of Rs. 2 each fully paid-up, on exercise of stock options by employees in accordance with the Company's stock option schemes. (ii) The Company entered into a Share Purchase Agreement on April 29, 2026, with Hyderabad Metro Rail Limited, a Government of Telangana Enterprise for the divestment of its entire equity stake in its subsidiary, L&T Metro Rail (Hyderabad) Limited [“LTMRHL”]. The divestment process is underway and the estimated completion date for the transaction has been revised to December 31, 2026. Pursuant to this, the Assets & the Liabilities of the LTMRHL continues to be classified as “Held for Sale” as at September 30, 2026. (iii) The Company reports its consolidated financial results on a quarterly basis. The standalone financial results are available on the Company's website viz. www.larsentoubro.com and on the websites of BSE (www.bseindia.com) and NSE (www.nseindia.com). The specified items of the standalone financial results of the Company for the quarter and six months ended September 30, 2026 are given below: Rs. Crore Particulars Quarter ended September 30, June 30, September 30, 2026 2026 2025 [Reviewed] [Reviewed] [Reviewed] ....................................................................................................................................... a) Revenue from operations 43583.58 36024.07 35115.74 b) Profit before exceptional items and tax 3999.61 5180.05 2431.23 c) Profit/(Loss) before tax (after exceptional items) 3999.61 5180.05 -2981.77 d) Net profit/(loss) after tax (after exceptional items) 3370.12 4455.26 -3591.17 ...................................................................................................................................... ..................................................................................................................................... Rs. Crore Particulars Six months ended Year ended September 30, September 30, March 31, 2026 2025 2026 [Reviewed] [Reviewed] [Audited] .................................................................................................................................... a) Revenue from operations 79607.65 68586.47 153680.17 b) Profit before exceptional items and tax 9179.66 6471.32 16262.95 c) Profit/(Loss) before tax (after exceptional items) 9179.66 1058.32 9141.22 d) Net profit/(loss) after tax (after exceptional items) 7825.38 -105.87 6287.13 (iv) Figures for the previous periods have been regrouped/reclassified to conform to the classification of the current periods. (v) The above consolidated financial results of the Parent Company including its Subsidiaries, Associates & Joint Ventures have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards (Ind AS) as 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. These results have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on October 27, 2026. The same have also been subjected to Limited Review by the Statutory Auditor. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | ||
| Date of end of reporting period | 30-09-2026 | ||
| Whether results are audited or unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Non-current assets | ||
| Property, plant and equipment | 20,37,557.00 | ||
| Capital work-in-progress | 3,52,735.00 | ||
| Investment property | 70,673.00 | ||
| Goodwill | 8,48,585.00 | ||
| Other intangible assets | 1,63,756.00 | ||
| Intangible assets under development | 40,102.00 | ||
| Biological assets other than bearer plants | |||
| Investments accounted for using equity method | 2,13,189.00 | ||
| Non-current financial assets | |||
| Non-current investments | 5,62,064.00 | ||
| Trade receivables, non-current | 0.00 | ||
| Loans, non-current | 84,03,522.00 | ||
| Other non-current financial assets | |||
| 1 | Other financial assets | 5,37,280.00 | |
| Total of other non-current financial assets | 5,37,280.00 | ||
| Total non-current financial assets | 95,02,866.00 | ||
| Deferred tax assets (net) | 4,32,490.00 | ||
| Other non-current assets | |||
| 1 | Current tax assets (net) | 4,42,802.00 | |
| 2 | Other non-current assets | 3,27,760.00 | |
| Total of other non-current assets | 7,70,562.00 | ||
| Total non-current assets | 1,44,32,515.00 | ||
| 2 | Current assets | ||
| Inventories | 11,55,180.00 | ||
| Current financial asset | |||
| Current investments | 75,00,098.00 | ||
| Trade receivables, current | 57,71,896.00 | ||
| Cash and cash equivalents | 14,62,039.00 | ||
| Bank balance other than cash and cash equivalents | 7,81,339.00 | ||
| Loans, current | 48,58,512.00 | ||
| Other current financial assets | |||
| Total of other current financial assets | 7,91,628.00 | ||
| Total current financial assets | 2,11,65,512.00 | ||
| Current tax assets (net) | 0.00 | ||
| Other current assets | |||
| 1 | Other current assets | 1,00,85,446.00 | |
| Total of other current assets | 1,00,85,446.00 | ||
| Total current assets | 3,24,06,138.00 | ||
| 3 | Non-current assets classified as held for sale | 16,34,078.00 | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | ||
| Total assets | 4,84,72,731.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 27,518.00 | ||
| Other equity | 1,12,75,367.00 | ||
| Total equity attributable to owners of parent | 1,13,02,885.00 | ||
| Non controlling interest | 20,22,655.00 | ||
| Total equity | 1,33,25,540.00 | ||
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 69,93,469.00 | ||
| Trade payables, non-current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| Total Trade payable | 0.00 | ||
| Other non-current financial liabilities | |||
| 1 | Other non-current financial liabilities | 4,84,673.00 | |
| Total of other non-current financial liabilities | 4,84,673.00 | ||
| Total non-current financial liabilities | 74,78,142.00 | ||
| Provisions, non-current | 88,408.00 | ||
| Deferred tax liabilities (net) | 17,278.00 | ||
| Deferred government grants, Non-current | 0.00 | ||
| Other non-current liabilities | |||
| 1 | Other non-current liabilities | 5,339.00 | |
| Total of other non-current liabilities | 5,339.00 | ||
| Total non-current liabilities | 75,89,167.00 | ||
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | 66,29,236.00 | ||
| Trade payables, current | |||
| (A) Total outstanding dues of micro enterprises and small enterprises | 2,02,085.00 | ||
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 69,30,334.00 | ||
| Total Trade payable | 71,32,419.00 | ||
| Other current financial liabilities | |||
| 1 | Other current financial liabilities | 12,02,074.00 | |
| Total of other current financial liabilities | 12,02,074.00 | ||
| Total current financial liabilities | 1,49,63,729.00 | ||
| Other current liabilities | 1,00,94,012.00 | ||
| 1 | Other current liabilities | 1,00,94,012.00 | |
| Total of other current liabilities | 1,00,94,012.00 | ||
| Provisions, current | 5,47,442.00 | ||
| Current tax liabilities (Net) | 3,81,347.00 | ||
| Deferred government grants, Current | |||
| Total current liabilities | 2,59,86,530.00 | ||
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 15,71,494.00 | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | ||
| Total liabilities | 3,51,47,191.00 | ||
| Total equity and liabilites | 4,84,72,731.00 | ||
| Disclosure of notes on assets and liabilities | Textual Information(1) | ||
| Textual Information(1) | Notes to the Consolidated statement of cash flows: i. Statement of Cash Flows has been prepared under the indirect method as set out in the Indian Accounting Standard (Ind AS) 7 “Statement of Cash Flows” as specified in the Companies (Indian Accounting Standards) Rules, 2015. ii. Property, plant and equipment, Investment property and Intangible assets are adjusted for movement of (a) Capital work-in-progress for Property, plant and equipment, (b) Investment property under construction and (c) Intangible assets under development during the period. |
|---|
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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 | Infrastructure & Utilities | 25,55,423.00 | 47,69,776.00 | ||||
| 2 | Energy - Conventional | 17,28,939.00 | 31,80,298.00 | ||||
| 3 | Energy - Green | 11,49,393.00 | 17,10,102.00 | ||||
| 4 | Manufacturing & Products | 4,63,892.00 | 9,01,927.00 | ||||
| 5 | Technology, Platforms & Services | 14,93,876.00 | 29,65,870.00 | ||||
| 6 | Financial Services | 5,30,732.00 | 10,34,901.00 | ||||
| 7 | Realty | 39,302.00 | 1,52,642.00 | ||||
| 8 | Development Projects | 0.00 | 1,07,369.00 | ||||
| 9 | Add: Exceptional items (net of tax) | 0.00 | 0.00 | ||||
| 10 | Less: Inter-segment assets | 0.00 | 0.00 | ||||
| 11 | Less: Inter-segment liabilities | 0.00 | 0.00 | ||||
| 12 | Less: Inter-segment margins on capital jobs | 0.00 | 0.00 | ||||
| Total Segment Revenue | 79,61,557.00 | 1,48,22,885.00 | |||||
| Less: Inter segment revenue | 86,563.00 | 1,53,717.00 | |||||
| Revenue from operations | 78,74,994.00 | 1,46,69,168.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Infrastructure & Utilities | 1,14,430.00 | 1,94,871.00 | ||||
| 2 | Energy - Conventional | 1,15,776.00 | 2,17,556.00 | ||||
| 3 | Energy - Green | 66,870.00 | 99,029.00 | ||||
| 4 | Manufacturing & Products | 61,016.00 | 1,15,246.00 | ||||
| 5 | Technology, Platforms & Services | 2,44,251.00 | 4,79,629.00 | ||||
| 6 | Financial Services | 1,31,885.00 | 2,55,511.00 | ||||
| 7 | Realty | 9,663.00 | 44,353.00 | ||||
| 8 | Development Projects | (1,566.00) | 10,880.00 | ||||
| 9 | Add: Exceptional items (net of tax) | 0.00 | 0.00 | ||||
| 10 | Less: Inter-segment assets | 0.00 | 0.00 | ||||
| 11 | Less: Inter-segment liabilities | 0.00 | 0.00 | ||||
| 12 | Less: Inter-segment margins on capital jobs | (2,135.00) | (3,931.00) | ||||
| Total Profit before tax | 7,40,190.00 | 14,13,144.00 | |||||
| i. Finance cost | 47,294.00 | 1,01,161.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (71,210.00) | (1,44,349.00) | |||||
| Profit before tax | 7,64,106.00 | 14,56,332.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Infrastructure & Utilities | 94,45,549.00 | 94,45,549.00 | ||||
| 2 | Energy - Conventional | 40,79,285.00 | 40,79,285.00 | ||||
| 3 | Energy - Green | 32,17,272.00 | 32,17,272.00 | ||||
| 4 | Manufacturing & Products | 24,04,036.00 | 24,04,036.00 | ||||
| 5 | Technology, Platforms & Services | 59,11,916.00 | 59,11,916.00 | ||||
| 6 | Financial Services | 1,55,79,506.00 | 1,55,79,506.00 | ||||
| 7 | Realty | 15,50,334.00 | 15,50,334.00 | ||||
| 8 | Development Projects | 17,14,281.00 | 17,14,281.00 | ||||
| 9 | Add: Exceptional items (net of tax) | 0.00 | 0.00 | ||||
| 10 | Less: Inter-segment assets | (3,76,790.00) | (3,76,790.00) | ||||
| 11 | Less: Inter-segment liabilities | 0.00 | 0.00 | ||||
| 12 | Less: Inter-segment margins on capital jobs | 0.00 | 0.00 | ||||
| Total Segment Asset | 4,35,25,389.00 | 4,35,25,389.00 | |||||
| Un-allocable Assets | 49,47,342.00 | 49,47,342.00 | |||||
| Net Segment Asset | 4,84,72,731.00 | 4,84,72,731.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Infrastructure & Utilities | 70,48,383.00 | 70,48,383.00 | ||||
| 2 | Energy - Conventional | 45,10,923.00 | 45,10,923.00 | ||||
| 3 | Energy - Green | 34,09,359.00 | 34,09,359.00 | ||||
| 4 | Manufacturing & Products | 16,36,481.00 | 16,36,481.00 | ||||
| 5 | Technology, Platforms & Services | 17,13,602.00 | 17,13,602.00 | ||||
| 6 | Financial Services | 1,28,47,277.00 | 1,28,47,277.00 | ||||
| 7 | Realty | 8,37,504.00 | 8,37,504.00 | ||||
| 8 | Development Projects | 2,02,397.00 | 2,02,397.00 | ||||
| 9 | Add: Exceptional items (net of tax) | 0.00 | 0.00 | ||||
| 10 | Less: Inter-segment assets | 0.00 | 0.00 | ||||
| 11 | Less: Inter-segment liabilities | (3,76,790.00) | (3,76,790.00) | ||||
| 12 | Less: Inter-segment margins on capital jobs | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 3,18,29,136.00 | 3,18,29,136.00 | |||||
| Un-allocable Liabilities | 33,18,055.00 | 33,18,055.00 | |||||
| Net Segment Liabilities | 3,51,47,191.00 | 3,51,47,191.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Notes: (i) The Group has reported segment information as per Ind AS 108 Operating Segments. The identification of operating segments is consistent with performance assessment and resource allocation by the chief operating decision making body. (ii) Effective from April 01, 2026, pursuant to the Lakshya 2031 strategic plan and the reorganisation structure, the Group has realigned its portfolio to enhance strategic focus, capital allocation efficiency and operational agility. As a result, the reporting segments are now classified as: The erstwhile Infrastructure Projects has been renamed as Infrastructure & Utilities. Erstwhile Energy Projects has been renamed as Energy – Conventional. The renewables business and offshore wind energy business have been carved out from the erstwhile Infrastructure Projects and erstwhile Energy Projects respectively, and are now part of newly formed Energy – Green segment. Erstwhile Hi-Tech Manufacturing has been renamed as Manufacturing and Products, and now includes construction equipment & industrial product design & development business which was earlier part of Others segment. Erstwhile IT & Technology Services has been renamed as Technology, Platforms & Services. Realty business has been classified as a separate reportable segment which was earlier forming part of Others segment. Accordingly, the Group has presented its segment results based on the revised reportable segment structure and regrouped the previous periods to make it comparable with the current periods. (iii) The revised Segment composition is as follows: Infrastructure & Utilities segment comprises engineering and construction of (a) buildings infrastructure – (i) residential, commercial buildings & factories and (ii) public spaces, airports & health, (b) transportation infrastructure, (c) heavy civil infrastructure, (d) power transmission & distribution, (e) water & effluent treatment and (f) metals & minerals. Energy – Conventional segment comprises of (a) Hydrocarbon Onshore and Offshore businesses covering EPC solutions and revamp/retrofit projects, in oil & gas, refineries, petrochemicals, from front-end design through detailed engineering, modular fabrication, procurement, project management, construction, installation and commissioning, (b) CarbonLite Solutions business covering BTG scope for power generation plants including associated systems and/or carbon capture utilisation & utility packages. Energy – Green segment comprises engineering and construction of renewables – solar, onshore & offshore wind projects. Manufacturing & Products segment comprises design, manufacture/construct and supply of (a) custom designed, engineered critical equipment & systems to the fertilizer, refinery, oil & gas, petrochemical, nuclear energy and green hydrogen sectors, (b) marine and land platforms including related equipment & systems and aerospace products & systems, (c) design, development and manufacture of advanced electronic systems and solutions for defence, aerospace, industrial and energy applications, (d) electrolysers and (e) construction equipment & industrial product design development comprising of (i) manufacture and sale of industrial valves, (ii) marketing and servicing of construction equipment, mining machinery and parts thereof, (iii) manufacture and sale of components of construction equipment and (iv) manufacture and sale of rubber processing machinery. Technology, Platforms & Services segment comprises (a) information technology and integrated engineering services (including smart infrastructure & communication projects), (b) e-commerce/digital platforms, cloud services & data centers and (c) semiconductor chip design. Financial Services segment primarily comprises retail finance. Realty segment comprises real estate development for commercial and residential projects. Development Projects segment comprises (a) development, operation and maintenance of Hyderabad metro rail, including transit-oriented development, (b) power generation & development – (i) thermal power generation (upto the date of divestment) and (ii) green energy. (iv) Segment revenue comprises sales and operational income accuring specifically to a segment and includes, in the case of Development Projects and Realty segment, profits on sale of business undertaking/stake in the subsidiary and/or joint venture companies in those segments. Segment result represents profit before interest and tax. Unallocable corporate income includes majorly interest income, dividends and investment related gains/losses. Unallocable expenditure includes majorly corporate expenses not allocated to segments. Unallocable corporate assets comprise majorly investments. Investment in joint ventures and associates identified with a particular segment are reported as part of the segment assets of those respective segments. Unallocable corporate liabilities comprise majorly borrowings. In respect of (a) Financial Services segment and (b) Development Projects segment relating to a thermal power generation asset given on finance lease(upto the date of divestment), segment liabilities include borrowings as finance costs on the borrowings are accounted as segment expense. (v) In respect of some segments of the Group, revenue and margin do not accrue uniformly during the year. (vi) Figures for the previous periods have been regrouped/reclassified to conform to the classification of the current periods. |
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| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 | Remeasurements of the net defined benefit plans | (17,271.00) | (4,320.00) |
| 2 | Share in other comprehensive income of joint ventures/associates (net) | 8.00 | 16.00 |
| Total Amount of items that will not be reclassified to profit and loss | (17,263.00) | (4,304.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (4,460.00) | (1,167.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Debt instruments through Other comprehensive income | (45,742.00) | (14,409.00) |
| 2 | Exchange differences in translating the financial statements of foreign operations | 8,873.00 | 5,295.00 |
| 3 | Effective portion of gains/(losses) on hedging instruments in a cash flow hedge | 32,669.00 | 1,12,694.00 |
| 4 | Cost of hedging reserve | (18,285.00) | (26,416.00) |
| 5 | Share in Other comprehensive income of joint ventures/associates (net) | 1,596.00 | (440.00) |
| Total Amount of items that will be reclassified to profit and loss | (20,889.00) | 76,724.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (2,498.00) | 21,000.00 |
| 5 | Total Other comprehensive income | (31,194.00) | 52,587.00 |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 14,56,332.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 86,730.00 | |||||
| Adjustments for decrease (increase) in inventories | (85,857.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (7,76,139.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | (15,85,869.00) | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 17,67,872.00 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 2,06,919.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 2,35,306.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 7,090.00 | |||||
| Adjustments for dividend income | 27,061.00 | |||||
| Adjustments for interest income | 2,08,971.00 | |||||
| Adjustments for share-based payments | 3,425.00 | |||||
| Adjustments for fair value losses (gains) | 0.00 | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (1,61,626.00) | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | (16,120.00) | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (5,54,301.00) | |||||
| Net cash flows from (used in) operations | 9,02,031.00 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 3,26,978.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 5,75,053.00 | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 4,32,399.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 80,530.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 1,01,469.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 13,68,200.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 12,907.00 | |||||
| Purchase of property, plant and equipment | 2,56,306.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 19,605.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 41,749.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 30,539.00 | |||||
| Interest received | 1,80,139.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (3,34,628.00) | |||||
| Net cash flows from (used in) investing activities | (12,60,067.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 69,899.00 | |||||
| Proceeds from issuing shares | 405.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 29,38,137.00 | |||||
| Repayments of borrowings | 14,64,959.00 | |||||
| Payments of lease liabilities | 45,441.00 | |||||
| Dividends paid | 5,22,777.00 | |||||
| Interest paid | 1,37,740.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (82,938.00) | |||||
| Net cash flows from (used in) financing activities | 6,14,788.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (70,226.00) | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (6,859.00) | |||||
| Net increase (decrease) in cash and cash equivalents | (77,085.00) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 15,39,124.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 14,62,039.00 | |||||
| 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 | M S K A & Associates LLP | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|