Integrated Filing — IndAS

General information about company
Scrip Code	500250
NSE Symbol	LGBBROSLTD
MSEI Symbol	NA
ISIN	INE337A01034
Name of company	LG BALAKRISHNAN & BROS 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	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	26-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	30-Apr-2025   14:30:00
End date and time of board meeting	30-Apr-2025   17:20:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	Yes
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-31
Indicate Company website link for updated RPT policy of the Company	https://www.lgb.co.in/wp-content/uploads/2025/02/Policy-on-Materiality-of-Related-Party-Transaction-and-Dealing-with-Related-Party-Transaction.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
NOT APPLICABLE

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	Standalone	Standalone
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	6057935000	23907442000
	Other income	145209000	545327000
	Total income	6203144000	24452769000
2	Expenses
(a)	Cost of materials consumed	2595258000	10422276000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-43624000	-118006000
(d)	Employee benefit expense	1029621000	3854555000
(e)	Finance costs	24637000	81227000
(f)	Depreciation, depletion and amortisation expense	228784000	849378000
(f)	Other Expenses
1	Other expenses	1481241000	5688263000
	Total other expenses	1481241000	5688263000
	Total expenses	5315917000	20777693000
3	Total profit before exceptional items and tax	887227000	3675076000
4	Exceptional items	125796000	230266000
5	Total profit before tax	1013023000	3905342000
6	Tax expense
7	Current tax	218191000	962913000
8	Deferred tax	69101000	35808000
9	Total tax expenses	287292000	998721000
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	725731000	2906621000
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	725731000	2906621000
17	Other comprehensive income net of taxes	-385104000	-312567000
18	Total Comprehensive Income for the period	340627000	2594054000
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	318924000	318924000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		15866624000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	22.76	91.83
	Diluted earnings (loss) per share from continuing operations	22.76	91.83
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	22.76	91.83
	Diluted earnings (loss) per share from continuing and discontinued operations	22.76	91.83
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		n1. The consolidated / standalone financial results of the Company for the year ended 31st March, 2025 have been reviewed by the Audit Committee at their meeting held on 30th April, 2025 and have been approved by the Board of Directors at its meeting held on 30th April, 2025. n n2. The above financial results of the Company for the year ended 31st March, 2025 have been audited by the Statutory Auditors. n n3. The Consolidated Financial Results includes the financial results of the subsidiaries namely, LGB-USA INC & GFM Acquisition LLC. and LGB Steel Private Limited (Formerly known as RSAL Steel Private Limited). n n4. Exceptional item represents Profit on Sale of Land and Building (Compulsory acquisition by the Govt.) and Subsidy received. n n5. Consequent to the allotment of shares against Preferential share warrants during the year, the Earnings Per Share of Rs.10/- each has been calculated and presented on pro-rated basis for the period, in accordance with Indian Accounting Standard (Ind AS 33) Earnings per Share. n n6. The Board of Directors of the company at its meeting held on 30th April 2025 have proposed a dividend of Rs. 20/- per equity share of Rs.10/-each. (200% on the face value of Rs.10/- each). As per Ind AS 10, the company has not accounted for proposed dividend as liability. n n7. The Code on Social Security 2020 has been notified in the Official Gazette on 29th September 2020. The effective date from which the changes are applicable is yet to be notified and the rules are yet to be framed. Impact, if any of the change will be assessed and accounted in the period in which the said Code becomes effective and the rules framed thereunder are published. n n8. Previous period figures have been regrouped/reclassified to make them comparable with those of current period. n

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		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7319117000
	Capital work-in-progress	119972000
	Investment property	4685000
	Goodwill	0
	Other intangible assets	10631000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2367236000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2913634000
	Total non-current financial assets	5280870000
	Deferred tax assets (net)	0
	Other non-current assets	346614000
	Total non-current assets	13081889000
2	Current assets
	Inventories	3929413000
	Current financial asset
	Current investments	0
	Trade receivables, current	2918416000
	Cash and cash equivalents	121476000
	Bank balance other than cash and cash equivalents	3829074000
	Loans, current	0
	Other current financial assets	401213000
	Total current financial assets	7270179000
	Current tax assets (net)	20600000
	Other current assets	315092000
	Total current assets	11535284000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	24617173000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	318924000
	Other equity	18375114000
	Total equity attributable to owners of parent	18694038000
	Non controlling interest
	Total equity	18694038000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	114142000
	Trade payables, non-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	0
	Total Trade payable	0
	Other non-current financial liabilities	115652000
	Total non-current financial liabilities	229794000
	Provisions, non-current	160295000
	Deferred tax liabilities (net)	215480000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	605569000
	Current liabilities
	Current financial liabilities
	Borrowings, current	857690000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	290151000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2233430000
	Total Trade payable	2523581000
	Other current financial liabilities	1596755000
	Total current financial liabilities	4978026000
	Other current liabilities	333604000
	Provisions, current	5936000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	5317566000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	5923135000
	Total equity and liabilites	24617173000
	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		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Transmission	5057910000	19890446000
2	Metal Forming	1000025000	4016996000
	Total Segment Revenue	6057935000	23907442000
	Less: Inter segment revenue	0	0
	Revenue from operations	6057935000	23907442000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Transmission	816716000	3405795000
2	Metal Forming	136350000	517320000
	Total Profit before tax	953066000	3923115000
	i. Finance cost	24637000	24637000
	ii. Other Unallocable Expenditure net off Unallocable income	-84594000	-84594000
	Profit before tax	1013023000	3905342000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Transmission	15165758000	15165758000
2	Metal Forming	3355751000	3355751000
	Total Segment Asset	18521509000	18521509000
	Un-allocable Assets	6095664000	6095664000
	Net Segment Asset	24617173000	24617173000
4	Segment Liabilities
	Segment Liabilities
1	Transmission	3620699000	3620699000
2	Metal Forming	1115125000	1115125000
	Total Segment Liabilities	4735824000	4735824000
	Un-allocable Liabilities	1187311000	1187311000
	Net Segment Liabilities	5923135000	5923135000
	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	Standalone	Standalone
	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	-385104000	-312567000
	Total Amount of items that will not be reclassified to profit and loss	-385104000	-312567000
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	0	0
5	Total Other comprehensive income	-385104000	-312567000

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			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3905342000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			81227000
	Adjustments for decrease (increase) in inventories			-290006000
	Adjustments for decrease (increase) in trade receivables, current			-104696000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-26286000
	Adjustments for decrease (increase) in other non-current assets			-139256000
	Adjustments for other financial assets, non-current			-9389000
	Adjustments for other financial assets, current			327000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			148544000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			52679000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			849378000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1743000
	Adjustments for provisions, non-current			8671000
	Adjustments for other financial liabilities, current			19058000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-10960000
	Adjustments for dividend income			5014000
	Adjustments for interest income			477236000
	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)			-109842000
	Other adjustments for non-cash items			6184000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-4874000
	Net cash flows from (used in) operations			3900468000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			989291000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2911177000
	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			210009000
	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			108519000
	Purchase of property, plant and equipment			2859257000
	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			-50000000
	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			5014000
	Interest received			323247000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2582486000
	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			484500000
	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			120913000
	Repayments of borrowings			0
	Payments of lease liabilities			65581000
	Dividends paid			559681000
	Interest paid			68220000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-220131000
	Net cash flows from (used in) financing activities			-308200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			20491000
	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			20491000
	Cash and cash equivalents cash flow statement at beginning of period			100984000
	Cash and cash equivalents cash flow statement at end of period			121475000