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 05-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-11-2026
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 05-11-2026   11:30:00
End date and time of board meeting 05-11-2026   13:05:00
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



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 01-07-2026 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 69,391.00 1,25,694.00
Other income 4,385.00 8,626.00
Total income 73,776.00 1,34,320.00
2 Expenses
(a) Cost of materials consumed 33,667.00 61,046.00
(b) Purchases of stock-in-trade 10,618.00 16,424.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,752.00 7,556.00
(d) Employee benefit expense 5,258.00 9,234.00
(e) Finance costs 2,224.00 3,320.00
(f) Depreciation, depletion and amortisation expense 1,220.00 1,940.00
(f) Other Expenses
1 Sub-contracting charges 3,363.00 5,703.00
2 Other manufacturing, construction and operating expenses 5,848.00 7,401.00
3 Sales, administration and other expenses 2,863.00 4,474.00
Total other expenses 12,074.00 17,578.00
Total expenses 67,813.00 1,17,098.00
3 Total profit before exceptional items and tax 5,963.00 17,222.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,963.00 17,222.00
6 Tax expense
7 Current tax 1,815.00 3,787.00
8 Deferred tax (208.00) (579.00)
9 Total tax expenses 1,607.00 3,208.00
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 4,356.00 14,014.00
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 1,467.00 2,807.00
16 Total profit (loss) for period 5,823.00 16,821.00
17 Other comprehensive income net of taxes 15,296.00 1,24,363.00
18 Total Comprehensive Income for the period 21,119.00 1,41,184.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,370.00 7,228.00
Total profit or loss, attributable to non-controlling interests 4,453.00 9,593.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 16,666.00 1,31,683.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 4,453.00 9,501.00
21 Details of equity share capital
Paid-up equity share capital 15,265.00 15,265.00
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 0.38 1.11
Diluted earnings (loss) per share from continuing operations 0.38 1.11
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 0.38 1.11
Diluted earnings (loss) per share from continuing and discontinued operations 0.38 1.11
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 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 5th November, 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 and half year ended 30th Septermber,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 August 13, 2026, the Company entered a loan agreement of Rs. 219 Crores with Tata Capital Limited to avail financial assistance for the acquisition of 73,00,000 equity shares of Steel Infra Solutions Company Limited (SISCOL). 6.Tata Capital Limited has assigned a Rs.40 Crores portion of its Rs.219 Crores loan facility to Aditya Birla Capital Limited (ABCL) under an Assignment and Transfer Deed dated September 30, 2026. Consequently, ABCL takes over the rights and obligations for this specific Rs.40 Crores tranche under the original Loan Agreement. 7.The Securities and Exchange Board of India has issued a settlement order dated September 29, 2026 (Settlement Order) in connection with the Show Cause Notices dated July 9, 2025. Pursuant to the settlement terms, a total settlement amount of Rs.4.16 Crores was remitted to resolve the proceedings without admitting or denying the findings of fact or conclusions of law. 8.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 25,40,89,772 partly paid-up Equity Shares, while the call money in respect of the remaining 3,35,552 partly paid-up Equity Shares remains outstanding. The Board of Directors, at its meeting held on November 5, 2026, approved the forfeiture of 3,35,552 partly paid-up equity shares due to non-payment of the outstanding First and Final Call Money by the respective shareholders, in accordance with the applicable provisions and terms of issue. 9.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; 8,38,640 options to the eligible employees of Lloyds Realty Developers Limited, a subsidiary of the Company; 1,18,930 options to the eligible employees of Simon Developers & Infrastructure Pvt. Ltd., a step-down subsidiary of the Company; and 60,120 options to the eligible employees of Indrajit Properties Pvt. Ltd., a subsidiary of the Company. 10. The Nomination and Remuneration Committee of the Board vide its Circular Resolution dated October 19, 2026, approved the grant of stock options of 1,35,440 Employee 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:- 12,250 options to the eligible employees of the Company; 92,790 options to the eligible employees of Lloyds Realty Developers Limited, a subsidiary of the Company; 8,210 options to the eligible employees of Simon Developers & Infrastructure Pvt. Ltd., a step-down subsidiary of the Company; and 22,190 options to the eligible employees of Indrajit Properties Pvt. Ltd., a subsidiary of the Company. 11. 30 September, 2026 Outstanding at the beginning of the quarter (A) 15,46,900 Exercisable at the beginning of the quarter (B) - Granted (C) - Options Vested during the year (D) - Forfeited /Lapsed (E) 1,53,920 Exercised (F) - Outstanding at the end of the quarter (A+C-D-E) 13,92,980 Exercisable at the end of the quarter (B+D-E-F) - Nomination and Remuneration Committee in its meeting held on September 29, 2026 have approved the allotment of 1,39,298 Equity Shares of face value of Re. 1/- each, to the Lloyds Enterprises Employees Welfare Trust (“Trust”) before exercise of Options by the grantees under Lloyds Enterprises Limited, Employee Stock Option Plan - 2025 (“Scheme”). 12.Pursuant to the Share Purchase, Share Subscription and Shareholders' Agreement dated June 18, 2026, Lloyds Engineering Works Limited (LEWL), a subsidiary of the Holding Company, has acquired equity shares of Steel Infra Solutions Company Limited (SISCOL) as under:a. On August 17, 2026, LEWL allotted 7,00,42,458 equity shares of face value Rs.1/- each at an issue price of Rs.71.25 per share, on a preferential basis for consideration other than cash, against the acquisition of 1,66,35,087 equity shares of SISCOL.b. LEWL acquired 42,44,784 equity shares of SISCOL for cash consideration of Rs.127.34 crore paid to the shareholders of SISCOL.Consequently, SISCOL became a subsidiary of LEWL and a step-down subsidiary of the Holding Company with effect from August 17, 2026. As on September 30, 2026, LEWL holds 2,08,79,871 equity shares (51.13%) of SISCOL. The Holding Company directly holds a further 73,00,000 equity shares (17.88%). The Group's aggregate holding in SISCOL is therefore 69.01% as on September 30, 2026. 13. The consolidated results for the quarter and half year ended September 30, 2026 include the results of SISCOL from August 17, 2026. These figures are therefore not comparable with those of the previous periods presented. 14.The figures for the corresponding previous period have been regrouped/reclassified wherever necessary, to make them comparable. 15. Earing Per Share are not annualised except for the year ended 31st March,2026. 16. The results for the quarter and half year ended 30th September, 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


Statement of Asset and Liabilities

Amount in (Lakhs)

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 34,703.00
Capital work-in-progress 16,314.00
Investment property 0.00
Goodwill 1,00,095.00
Other intangible assets 13,947.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 5,07,351.00
Trade receivables, non-current 0.00
Loans, non-current 18,110.00
Other non-current financial assets
1 Other non-current financial assets 12,871.00
2 Right To Use Account 10,763.00
Total of other non-current financial assets 23,634.00
Total non-current financial assets 5,49,095.00
Deferred tax assets (net) 892.00
Other non-current assets
1 Other Non-current Assets 17,878.00
Total of other non-current assets 17,878.00
Total non-current assets 7,32,924.00
2 Current assets
Inventories 62,038.00
Current financial asset
Current investments 12,359.00
Trade receivables, current 42,574.00
Cash and cash equivalents 17,065.00
Bank balance other than cash and cash equivalents 59,968.00
Loans, current 70,564.00
Other current financial assets
Total of other current financial assets 40,180.00
Total current financial assets 2,42,710.00
Current tax assets (net) 1,150.00
Other current assets
1 Other current assets 61,579.00
Total of other current assets 61,579.00
Total current assets 3,67,477.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 11,00,401.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 15,265.00
Other equity 5,57,452.00
Total equity attributable to owners of parent 5,72,717.00
Non controlling interest 2,16,482.00
Total equity 7,89,199.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 65,493.00
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 Lease Liabilities 9,316.00
Total of other non-current financial liabilities 9,316.00
Total non-current financial liabilities 74,809.00
Provisions, non-current 1,310.00
Deferred tax liabilities (net) 55,603.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 395.00
Total of other non-current liabilities 395.00
Total non-current liabilities 1,32,117.00
Current liabilities
Current financial liabilities
Borrowings, current 40,637.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,307.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 41,242.00
Total Trade payable 43,549.00
Other current financial liabilities
1 Lease Liabilities 1,668.00
2 Other current financial liabilities 719.00
Total of other current financial liabilities 2,387.00
Total current financial liabilities 86,573.00
Other current liabilities 89,309.00
1 Other current liabilities 89,309.00
Total of other current liabilities 89,309.00
Provisions, current 2,349.00
Current tax liabilities (Net) 854.00
Deferred government grants, Current 0.00
Total current liabilities 1,79,085.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 3,11,202.00
Total equity and liabilites 11,00,401.00
Disclosure of notes on assets and liabilities



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 01-07-2026 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 Real Estate 2,008.00 3,855.00
2 Steel 11,011.00 15,685.00
3 Engineering 58,355.00 1,12,062.00
4 Electrical 5,072.00 8,987.00
Total Segment Revenue 76,446.00 1,40,589.00
Less: Inter segment revenue 2,670.00 6,269.00
Revenue from operations 73,776.00 1,34,320.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Real Estate 863.00 1,571.00
2 Steel 571.00 4,993.00
3 Engineering 7,010.00 14,450.00
4 Electrical (421.00) (1,114.00)
Total Profit before tax 8,023.00 19,900.00
i. Finance cost 2,224.00 3,320.00
ii. Other Unallocable Expenditure net off Unallocable income (164.00) (642.00)
Profit before tax 5,963.00 17,222.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Real Estate 1,52,994.00 1,52,994.00
2 Steel 5,02,834.00 5,02,834.00
3 Engineering 3,88,150.00 3,88,150.00
4 Electrical 28,574.00 28,574.00
Total Segment Asset 10,72,552.00 10,72,552.00
Un-allocable Assets 27,849.00 27,849.00
Net Segment Asset 11,00,401.00 11,00,401.00
4 Segment Liabilities
Segment Liabilities
1 Real Estate 1,07,942.00 1,07,942.00
2 Steel 59,205.00 59,205.00
3 Engineering 1,61,934.00 1,61,934.00
4 Electrical 21,993.00 21,993.00
Total Segment Liabilities 3,51,074.00 3,51,074.00
Un-allocable Liabilities (39,872.00) (39,872.00)
Net Segment Liabilities 3,11,202.00 3,11,202.00
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 01-07-2026 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 Items that will not be reclassified to profit ot loss 17,844.00 1,45,104.00
Total Amount of items that will not be reclassified to profit and loss 17,844.00 1,45,104.00
2 Income tax relating to items that will not be reclassified to profit or loss 2,548.00 20,741.00
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 15,296.00 1,24,363.00



Cash flow statement, indirect

Amount in (Lakhs)

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 17,222.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 9,507.00
Adjustments for decrease (increase) in trade receivables, current 5,789.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (12,617.00)
Adjustments for decrease (increase) in other non-current assets (18,900.00)
Adjustments for other financial assets, non-current (6,383.00)
Adjustments for other financial assets, current (8,472.00)
Adjustments for other bank balances (2,151.00)
Adjustments for increase (decrease) in trade payables, current (2,395.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 12,970.00
Adjustments for increase (decrease) in other non-current liabilities (5.00)
Adjustments for depreciation and amortisation expense 1,940.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 971.00
Adjustments for provisions, non-current 226.00
Adjustments for other financial liabilities, current 256.00
Adjustments for other financial liabilities, non-current (817.00)
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
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 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (20,081.00)
Net cash flows from (used in) operations (2,859.00)
Dividends received (234.00)
Interest paid (3,206.00)
Interest received (2,036.00)
Income taxes paid (refund) 4,157.00
Other inflows (outflows) of cash (859.00)
Net cash flows from (used in) operating activities (6,939.00)
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities (13,673.00)
Other cash payments to acquire equity or debt instruments of other entities 32,163.00
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 (14,340.00)
Purchase of property, plant and equipment 14,152.00
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 (5,743.00)
Cash receipts from repayment of advances and loans made to other parties 0.00
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 234.00
Interest received 2,352.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 20,322.00
Net cash flows from (used in) investing activities (45,677.00)
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 0.00
Proceeds from issuing shares 19,662.00
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 37,820.00
Repayments of borrowings (5,511.00)
Payments of lease liabilities 0.00
Dividends paid 3,248.00
Interest paid 2,711.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (64.00)
Net cash flows from (used in) financing activities 56,970.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 4,354.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 4,354.00
Cash and cash equivalents cash flow statement at beginning of period 12,427.00
Cash and cash equivalents cash flow statement at end of period 16,781.00





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