Integrated Filing — IndAS

General information about company
Scrip Code	512455
NSE Symbol	LLOYDSME
MSEI Symbol	NOTLISTED
ISIN	INE281B01032
Name of company	Lloyds Metals and Energy 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	25-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	21-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	25-Apr-2025   16:02:00
End date and time of board meeting	25-Apr-2025   17:45:00
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

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	11933000000	67214000000
	Other income	192600000	512200000
	Total income	12125600000	67726200000
2	Expenses
(a)	Cost of materials consumed	820700000	5334100000
(b)	Purchases of stock-in-trade	0	1822400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	714700000	904100000
(d)	Employee benefit expense	540000000	1632700000
(e)	Finance costs	134000000	272200000
(f)	Depreciation, depletion and amortisation expense	223400000	808000000
(f)	Other Expenses
1	Mining, Royalty and Freight Expenses	5637000000	33239600000
2	Other Expenses	1609600000	4752000000
	Total other expenses	7246600000	37991600000
	Total expenses	9679400000	48765100000
3	Total profit before exceptional items and tax	2446200000	18961100000
4	Exceptional items	0	0
5	Total profit before tax	2446200000	18961100000
6	Tax expense
7	Current tax	2200000	4567200000
8	Deferred tax	425200000	-105300000
9	Total tax expenses	427400000	4461900000
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	2018800000	14499200000
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	2018800000	14499200000
17	Other comprehensive income net of taxes	-27600000	-6900000
18	Total Comprehensive Income for the period	1991200000	14492300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
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	523200000	523200000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		63498000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.91	28.01
	Diluted earnings (loss) per share from continuing operations	3.65	26.12
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	3.91	28.01
	Diluted earnings (loss) per share from continuing and discontinued operations	3.65	26.12
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1TheStatementofAuditedstandalonefinancialresultsthestatementofLloydsMetalsAndEnergyLimitedfortheQuarterandYearendedon31stMarch2025havebeenreviewedandrecommendedbytheAuditCommitteeandapprovedbytheBoardofDirectorsattheirrespectivemeetingsheldon25thApril20252ThesefinancialresultshavebeenpreparedinaccordancewiththerecognitionandmeasurementprincipleslaiddowninIndAS34InterimFinancialReportingprescribedunderSection133oftheCompaniesAct2013readwiththerelevantrulesissuedthereunderandtheotheraccountingprinciplesgenerallyacceptedinIndia3AsperIndAS108OperatingSegmentstheCompanyhasfourreportableOperatingSegmentsnamelMiningofIronOreSpongeIronPowerandPellettradingThefinancialinformationforthesesegmentshavebeenprovidedinFinancialResultsasperIndAS108OperatingSegments4TheStatutoryAuditorsoftheCompanyhaveconductedanauditandissuedanunqualifiedreportontheStandaloneFinancialResultfortheFY202420255DetailsofEmployeeStockOptionforthequarterended31stMarch2025areasfollowsLloydsMetalsandEnergyLimitedEmployeeStockOptionPlan2017NumberofoptionsoutstandingatthebeginningoftheperiodJanuary120254436660NumberofoptionsexercisableatthebeginningoftheperiodJanuary12025330593NumberofoptionsGrantedduringtheperiodNumberofoptionsvestedduringtheperiodNumberofoptionsLapsedduringtheperiod145980NumberofoptionsExercisedduringtheperiod220532NumberofoptionsoutstandingattheendoftheperiodMarch3120254306575NumberofoptionsexercisableattheendoftheperiodMarch312025941666EarningPerSharearenotannualisedexceptforyearended31stMarch2025and31stMarch20247Revenueshowninsegmentalinformationincludesotherincome8Thefiguresforthecorrespondingpreviousperiodhavebeenregroupedreclassifiedwherevernecessarytomakethemcomparable9Theresultsforthequarterandyearended31stMarch2025areavailableonthewebsiteofBSEatwwwbseindiacomNSEatwwwnseindiacomandonCompanyswebsiteatwwwlloydsin

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	15315100000
	Capital work-in-progress	41810700000
	Investment property
	Goodwill	0
	Other intangible assets	810000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method	400000
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	323400000
	Other non-current financial assets
	Total non-current financial assets	323400000
	Deferred tax assets (net)	2000000
	Other non-current assets	5705500000
	Total non-current assets	63967100000
2	Current assets
	Inventories	4317600000
	Current financial asset
	Current investments	750600000
	Trade receivables, current	1714200000
	Cash and cash equivalents	399500000
	Bank balance other than cash and cash equivalents	6993200000
	Loans, current	2508300000
	Other current financial assets	13518500000
	Total current financial assets	25884300000
	Current tax assets (net)
	Other current assets
	Total current assets	30201900000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	94169000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	523200000
	Other equity	63498000000
	Total equity attributable to owners of parent	64021200000
	Non controlling interest
	Total equity	64021200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7539100000
	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	359200000
	Total non-current financial liabilities	7898300000
	Provisions, non-current	350100000
	Deferred tax liabilities (net)	757200000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	9005600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	18400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	362800000
	Total Trade payable	362800000
	Other current financial liabilities	35000000
	Total current financial liabilities	416200000
	Other current liabilities	13344300000
	Provisions, current	216700000
	Current tax liabilities (Net)	7165000000
	Deferred government grants, Current
	Total current liabilities	21142200000
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	30147800000
	Total equity and liabilites	94169000000
	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	a) Mining	10416600000	55962700000
2	b) Sponge Iron	2016500000	9776100000
3	c) Power	186800000	1026100000
4	d) Pellet trading	-28200000	2650300000
	Total Segment Revenue	12591700000	69415200000
	Less: Inter segment revenue	466100000	466100000
	Revenue from operations	12125600000	67726200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	a) Mining	2537500000	17030300000
2	b) Sponge Iron	17000000	1898600000
3	c) Power	61000000	348500000
4	d) Pellet trading	-31300000	-36800000
	Total Profit before tax	2584200000	19240600000
	i. Finance cost	135100000	135100000
	ii. Other Unallocable Expenditure net off Unallocable income	2900000	2900000
	Profit before tax	2446200000	18961100000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	a) Mining	20364200000	20364200000
2	b) Sponge Iron	52179800000	52179800000
3	c) Power	2948000000	2948000000
4	d) Pellet trading	49500000	49500000
	Total Segment Asset	75541500000	75541500000
	Un-allocable Assets	18627500000	18627500000
	Net Segment Asset	94169000000	94169000000
4	Segment Liabilities
	Segment Liabilities
1	a) Mining	10984400000	10984400000
2	b) Sponge Iron	547000000	547000000
3	c) Power	21000000	21000000
4	d) Pellet trading	13900000	13900000
	Total Segment Liabilities	11566300000	11566300000
	Un-allocable Liabilities	9575900000	9575900000
	Net Segment Liabilities	21142200000	21142200000
	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
1	Amount of items that will not be reclassified to profit and loss	-27600000	-6900000
	Total Amount of items that will not be reclassified to profit and loss	-27600000	-6900000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-27600000	-6900000

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			18961100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			273300000
	Adjustments for decrease (increase) in inventories			-2006700000
	Adjustments for decrease (increase) in trade receivables, current			0
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-7950600000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			0
	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			6865600000
	Adjustments for depreciation and amortisation expense			808000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	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			493800000
	Adjustments for interest income			0
	Adjustments for share-based payments			530400000
	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			-13800000
	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)			-1987600000
	Net cash flows from (used in) operations			16973500000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			4920100000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12053400000
	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			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	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			884000000
	Purchase of property, plant and equipment			36955800000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			32600000
	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			4147300000
	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			493800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1600000
	Net cash flows from (used in) investing activities	-39759500000
	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			21411500000
	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			7461800000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			522800000
	Interest paid			270800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			28079700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			373600000
	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			373600000
	Cash and cash equivalents cash flow statement at beginning of period			25900000
	Cash and cash equivalents cash flow statement at end of period			399500000