Integrated Filing — IndAS



General information about company

Scrip Code 544822
NSE Symbol LASERPOWER
MSEI Symbol NOTLISTED
ISIN INE17IR01028
Name of company LASER POWER & INFRA 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 12-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-11-2026
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 12-11-2026   06:45:00
End date and time of board meeting 12-11-2026   07:30:00
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 62,822.01 1,14,976.73
Other income 557.02 1,185.72
Total income 63,379.03 1,16,162.45
2 Expenses
(a) Cost of materials consumed 51,794.42 89,635.74
(b) Purchases of stock-in-trade 12,320.61 23,833.76
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (18,410.35) (30,993.09)
(d) Employee benefit expense 1,853.44 3,591.32
(e) Finance costs 3,273.35 6,890.89
(f) Depreciation, depletion and amortisation expense 801.23 1,575.42
(f) Other Expenses
1 Erection and other project expenses 2,543.84 5,457.00
2 Other Expenses 5,145.60 9,297.67
Total other expenses 7,689.44 14,754.67
Total expenses 59,322.14 1,09,288.71
3 Total profit before exceptional items and tax 4,056.89 6,873.74
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,056.89 6,873.74
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 1,034.91 1,778.52
9 Total tax expenses 1,034.91 1,778.52
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 3,021.98 5,095.22
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 3,021.98 5,095.22
17 Other comprehensive income net of taxes 10.25 10.97
18 Total Comprehensive Income for the period 3,032.23 5,106.19
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,021.98 5,095.22
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 10.26 10.97
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 7,018.42 7,018.42
Face value of equity share capital 5 5
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 2.25 4.05
Diluted earnings (loss) per share from continuing operations 2.25 4.05
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 2.25 4.05
Diluted earnings (loss) per share from continuing and discontinued operations 2.25 4.05
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 Statement of Unaudited Consolidated Financial Results of the Laser Power & Infra Limited the Company or the Holding Company and its subsidiary together referred to as the Group have been reviewed by the Audit Committee and approved by The Board of Directors at their respective meetings held on 12 November 12 2026. 2. The above Unaudited Consolidated Financial Results of the group have been prepared in accordance with and comply in all material aspects with the Indian Accounting Standards Ind AS notified under Section 133 of the Companies Act 2013 read with the relevant rules thereunder as amended from time to time and in terms of Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 SEBI Listing Regulations. 3. The Holding Company has completed its Initial Public Offer IPO of 34672895 equity shares of face value of Rs 5 each at an issue price of Rs 214 per share and as a result the equity shares of the company have been listed on National Stock Exchange of India Limited NSE and BSE Limited BSE on 16 July 2026 The issue comprised of a Fresh issue by the company 25327102 equity shares and an offer for sale by Promoter selling shareholders of 9345793 equity shares of Rs 54200 lakhs and Rs 20000 Lakhs respectively. 4. The Holding company has received an amount of 54200 Lakhs as Offer proceeds from fresh issue of Equity shares through the Initial Public Offering IPO. After deducting the proportionate issue expenses of Rs 3085.00 Lakh, the issue proceeds have been utilized as per object of offer. There is no deviation of the objects of offer. The details of utilization of funds are given below. Object of the offer Amount as per prospectus Utilization of the Net IPO Proceeds up to September 30th 2026 Unutilised Net IPO proceeds upto September 30th 2026 Repayment of Loan 49,000.00 49,000.00 - General Corporate purpose 2,115.00 2,115.00 - Issue Expenses 3,085.00 2,674.00 411.00 Unutilised amount held in the monitoring account of Rs 411.00 Lakhs 5. The Ministry of Environment, Forest and Climate Change has notified the Hazardous and Other Wastes Management and Transboundary Movement Amendment Rules 2025 the Rules, effective from April 1, 2026. Under these Rules Extended Producer Responsibility EPR obligations have been imposed on producers including cables and wires manufacturers for the recycling of non-ferrous metal scrap. However as is understood the EPR registration portal is still under development by the Central Pollution Control Board CPCB and the detailed implementation framework and operational procedures under the Rules, are yet to be developed and notified. Consequently the Group is currently unable to reliably estimate potential impact of these rules. The Group will continue to assess it’s ability to measure its obligations pursuant to the Rules as and when the aforesaid details of the implementation framework are available. 6. The figures for the half year ended 30 September 2025 have been extracted from the company's special purpose audited consolidated interim financial statements for the period ended 30 September 2025. The figures for the quarter ended 30 September 2025, are the balancing figures between the company's special purpose audited consolidated interim financial statements prepared for the period ended 30 September 2025 and the figures of the quarter ended 30 June 2025 which has neither been subjected to audit nor limited review by the statutory auditors. 7. The figures for the quarter ended 30 September 2026 were subjected to Limited Review by the Statutory Auditors of the Company. The Statutory Auditors have expressed an unmodified review conclusion. The Statement along with the limited review report will be available on the website of National Stock Exchange of India Limited NSE and BSE Limited BSE and will also be available on the Company's website. 8. The figure for the earlier periods have been regrouped or reclassified wherever necessary to make them comparable with those of the current period.



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 13,658.47
Capital work-in-progress 5,291.79
Investment property
Goodwill 1.99
Other intangible assets 27.18
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 131.05
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Other financial assets 3,053.78
Total of other non-current financial assets 3,053.78
Total non-current financial assets 3,184.83
Deferred tax assets (net) 3,865.24
Other non-current assets
1 Other non-current assets 5,450.48
2 Right- of-Use Assets 6,574.72
Total of other non-current assets 12,025.20
Total non-current assets 38,054.70
2 Current assets
Inventories 94,568.51
Current financial asset
Current investments 101.36
Trade receivables, current 1,38,312.45
Cash and cash equivalents 661.70
Bank balance other than cash and cash equivalents 15,093.66
Loans, current 72.68
Other current financial assets
Total of other current financial assets 15,604.80
Total current financial assets 1,69,846.65
Current tax assets (net) 2,226.72
Other current assets
1 Other current assets 11,988.33
Total of other current assets 11,988.33
Total current assets 2,78,630.21
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,16,684.91
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 7,018.42
Other equity 1,22,158.99
Total equity attributable to owners of parent 1,29,177.41
Non controlling interest 0.00
Total equity 1,29,177.41
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 9,243.38
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease Liabilities 3,771.88
2 Other Financial Liabilities 3,341.65
Total of other non-current financial liabilities 7,113.53
Total non-current financial liabilities 16,356.91
Provisions, non-current 373.26
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
1 Other non-current liabilities 0.32
Total of other non-current liabilities 0.32
Total non-current liabilities 16,730.49
Current liabilities
Current financial liabilities
Borrowings, current 44,807.49
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,790.47
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 90,209.23
Total Trade payable 91,999.70
Other current financial liabilities
1 Lease Liabilities 475.70
2 Other current financial liabilities 1,643.27
Total of other current financial liabilities 2,118.97
Total current financial liabilities 1,38,926.16
Other current liabilities 31,770.57
1 Other current liabilities 31,770.57
Total of other current liabilities 31,770.57
Provisions, current 80.28
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 1,70,777.01
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,87,507.50
Total equity and liabilites 3,16,684.91
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 Manufacturing 52,398.36 90,638.79
2 EPC 15,342.40 37,223.46
3 Others 0.00 0.00
Total Segment Revenue 67,740.76 1,27,862.25
Less: Inter segment revenue 4,918.75 12,885.52
Revenue from operations 62,822.01 1,14,976.73
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing 1,298.03 5,283.74
2 EPC 6,427.47 9,190.22
3 Others 405.97 866.09
Total Profit before tax 8,131.47 15,340.05
i. Finance cost 3,273.35 6,890.89
ii. Other Unallocable Expenditure net off Unallocable income 801.23 1,575.42
Profit before tax 4,056.89 6,873.74
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing 1,08,312.18 1,08,312.18
2 EPC 1,39,197.36 1,39,197.36
3 Others 69,175.36 69,175.36
Total Segment Asset 3,16,684.90 3,16,684.90
Un-allocable Assets 0.00 0.00
Net Segment Asset 3,16,684.90 3,16,684.90
4 Segment Liabilities
Segment Liabilities
1 Manufacturing 80,632.15 80,632.15
2 EPC 49,641.02 49,641.02
3 Others 57,234.33 57,234.33
Total Segment Liabilities 1,87,507.50 1,87,507.50
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 1,87,507.50 1,87,507.50
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 Equity Instruments through Other Comprehensive Income 5.61 5.61
2 Income Tax relating to above Items (1.41) (1.41)
3 Remeasurement loss on post employment defined benefit plans 8.08 9.04
Total Amount of items that will not be reclassified to profit and loss 12.28 13.24
2 Income tax relating to items that will not be reclassified to profit or loss 2.03 2.27
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
5 Total Other comprehensive income 10.25 10.97



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 6,873.74
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,890.89
Adjustments for decrease (increase) in inventories (38,188.88)
Adjustments for decrease (increase) in trade receivables, current (707.10)
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 (9,754.44)
Adjustments for other financial assets, current (7,814.97)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 14,069.68
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 1,575.42
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 10.43
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 187.89
Adjustments for other financial liabilities, non-current 11,384.46
Adjustments for unrealised foreign exchange losses gains (88.27)
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) (17.12)
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) (22,452.01)
Net cash flows from (used in) operations (15,578.27)
Dividends received 0.00
Interest paid 891.78
Interest received 0.00
Income taxes paid (refund) (2,622.33)
Other inflows (outflows) of cash (32.88)
Net cash flows from (used in) operating activities (13,880.60)
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 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
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 12.00
Purchase of property, plant and equipment 2,853.55
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 0.00
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 0.00
Interest received 826.03
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,754.59)
Net cash flows from (used in) investing activities (3,770.11)
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 54,200.00
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 5,218.24
Repayments of borrowings 33,990.77
Payments of lease liabilities 226.72
Dividends paid 0.00
Interest paid 6,727.81
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,848.07)
Net cash flows from (used in) financing activities 15,624.87
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (2,025.84)
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 (2,025.84)
Cash and cash equivalents cash flow statement at beginning of period 2,687.56
Cash and cash equivalents cash flow statement at end of period 661.72





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. Singhi & Associates Yes 28-02-2027