Integrated Filing — IndAS

General information about company
Scrip Code	000000
NSE Symbol	LGHL
MSEI Symbol	NOTLISTED
ISIN	INE258Y01016
Name of company	LAXMI GOLDORNA HOUSE LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	18-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	18-Apr-2025   12:30:00
End date and time of board meeting	18-Apr-2025   13:30:00
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	277225000	878156000
	Other income	1889000	1930000
	Total income	279114000	880086000
2	Expenses
(a)	Cost of materials consumed	348381000	1012736000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-141440000	-406619000
(d)	Employee benefit expense	8673000	26006000
(e)	Finance costs	27183000	86055000
(f)	Depreciation, depletion and amortisation expense	1059000	2060000
(f)	Other Expenses
1	Other Expenses	8822000	21513000
	Total other expenses	8822000	21513000
	Total expenses	252678000	741751000
3	Total profit before exceptional items and tax	26436000	138335000
4	Exceptional items	3703000	724000
5	Total profit before tax	30139000	139059000
6	Tax expense
7	Current tax	23091000	33103000
8	Deferred tax	266000	388000
9	Total tax expenses	23357000	33491000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	6782000	105568000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	6782000	105568000
17	Other comprehensive income net of taxes	231000	90282000
18	Total Comprehensive Income for the period	7013000	195850000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	20872000	20872000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		300830000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.32	5.06
	Diluted earnings (loss) per share from continuing operations	0.32	5.06
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	0.32	5.06
	Diluted earnings (loss) per share from continuing and discontinued operations	0.32	5.06
24	Debt equity ratio	0.0157	0.0022
25	Debt service coverage ratio	0.0022	0.0022
26	Interest service coverage ratio	0.0261	0.0261
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	6157000
	Capital work-in-progress
	Investment property
	Goodwill	8000
	Other intangible assets	198000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	200033000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	200033000
	Deferred tax assets (net)	978000
	Other non-current assets
	Total non-current assets	207374000
2	Current assets
	Inventories	1133166000
	Current financial asset
	Current investments	10249000
	Trade receivables, current	287371000
	Cash and cash equivalents	2699000
	Bank balance other than cash and cash equivalents	0
	Loans, current	142353000
	Other current financial assets	24455000
	Total current financial assets	467127000
	Current tax assets (net)
	Other current assets
	Total current assets	1600293000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	1807667000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	208719000
	Other equity	441505000
	Total equity attributable to owners of parent	650224000
	Non controlling interest
	Total equity	650224000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	703193000
	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
	Total non-current financial liabilities	703193000
	Provisions, non-current	0
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	703193000
	Current liabilities
	Current financial liabilities
	Borrowings, current	317459000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	88705000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	88705000
	Other current financial liabilities	12205000
	Total current financial liabilities	418369000
	Other current liabilities
	Provisions, current	0
	Current tax liabilities (Net)	35881000
	Deferred government grants, Current
	Total current liabilities	454250000
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	1157443000
	Total equity and liabilites	1807667000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Gold and Jewellery	218808000	624543000
2	Real Estate	58363000	253613000
3	Unallocated	1930000	1930000
	Total Segment Revenue	279101000	880086000
	Less: Inter segment revenue	0	0
	Revenue from operations	279101000	880086000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Gold and Jewellery	10869000	26841000
2	Real Estate	42689000	197549000
3	Unallocated	0	0
	Total Profit before tax	53558000	224390000
	i. Finance cost	27324000	27324000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	26234000	138335000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Gold and Jewellery	607415000	607415000
2	Real Estate	1200252000	1200252000
3	Unallocated	0	0
	Total Segment Asset	1807667000	1807667000
	Un-allocable Assets	0	0
	Net Segment Asset	1807667000	1807667000
4	Segment Liabilities
	Segment Liabilities
1	Gold and Jewellery	150848000	150848000
2	Real Estate	1006595000	1006595000
3	Unallocated	0	0
	Total Segment Liabilities	1157443000	1157443000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1157443000	1157443000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-231000	-90282000
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	0
5	Total Other comprehensive income	231000	90282000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			139059000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			86055000
	Adjustments for decrease (increase) in inventories			-611225000
	Adjustments for decrease (increase) in trade receivables, current			66488000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-18801000
	Adjustments for decrease (increase) in other non-current assets			-388000
	Adjustments for other financial assets, non-current			724000
	Adjustments for other financial assets, current			-115538000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			41982000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2060000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2144000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-550787000
	Net cash flows from (used in) operations			-411728000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			34163000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-445891000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			73497000
	Other cash payments to acquire equity or debt instruments of other entities			38799000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			237000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	34461000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			492861000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			86055000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			406806000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-4624000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-4624000
	Cash and cash equivalents cash flow statement at beginning of period			7340000
	Cash and cash equivalents cash flow statement at end of period			2716000