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	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	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

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	6691736000	25782874000
	Other income	154465000	552280000
	Total income	6846201000	26335154000
2	Expenses
(a)	Cost of materials consumed	2973947000	11548509000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-49907000	-259602000
(d)	Employee benefit expense	1133021000	4267149000
(e)	Finance costs	33804000	101797000
(f)	Depreciation, depletion and amortisation expense	246353000	915284000
(f)	Other Expenses
1	Other Expenses	1614302000	6078371000
	Total other expenses	1614302000	6078371000
	Total expenses	5951520000	22651508000
3	Total profit before exceptional items and tax	894681000	3683646000
4	Exceptional items	125796000	230266000
5	Total profit before tax	1020477000	3913912000
6	Tax expense
7	Current tax	217117000	963207000
8	Deferred tax	-36909000	-70202000
9	Total tax expenses	180208000	893005000
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	840269000	3020907000
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	840269000	3020907000
17	Other comprehensive income net of taxes	-381936000	-307404000
18	Total Comprehensive Income for the period	458333000	2713503000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	840371000	3021050000
	Total profit or loss, attributable to non-controlling interests	-102000	-102000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	458435000	2713646000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-102000	-143000
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		16097884000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	26.35	95.44
	Diluted earnings (loss) per share from continuing operations	26.35	95.44
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	26.35	95.44
	Diluted earnings (loss) per share from continuing and discontinued operations	26.35	95.44
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. 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 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	7840676000
	Capital work-in-progress	224123000
	Investment property	4685000
	Goodwill	266104000
	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	1527836000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	2913634000
	Total non-current financial assets	4441470000
	Deferred tax assets (net)	0
	Other non-current assets	354728000
	Total non-current assets	13142417000
2	Current assets
	Inventories	4321842000
	Current financial asset
	Current investments	0
	Trade receivables, current	3212201000
	Cash and cash equivalents	125921000
	Bank balance other than cash and cash equivalents	4094930000
	Loans, current	0
	Other current financial assets	414891000
	Total current financial assets	7847943000
	Current tax assets (net)	46115000
	Other current assets	339881000
	Total current assets	12555781000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	25698198000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	318924000
	Other equity	18725966000
	Total equity attributable to owners of parent	19044890000
	Non controlling interest	25465000
	Total equity	19070355000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	505311000
	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	116310000
	Total non-current financial liabilities	621621000
	Provisions, non-current	161448000
	Deferred tax liabilities (net)	109470000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	892539000
	Current liabilities
	Current financial liabilities
	Borrowings, current	898331000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	297781000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2559094000
	Total Trade payable	2856875000
	Other current financial liabilities	1620565000
	Total current financial liabilities	5375771000
	Other current liabilities	353166000
	Provisions, current	6367000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	5735304000
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	6627843000
	Total equity and liabilites	25698198000
	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	Transmission	5057910000	19890446000
2	Metal Forming	1633826000	5892428000
	Total Segment Revenue	6691736000	25782874000
	Less: Inter segment revenue	0	0
	Revenue from operations	6691736000	25782874000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Transmission	816716000	3405795000
2	Metal Forming	152972000	546460000
	Total Profit before tax	969688000	3952255000
	i. Finance cost	33804000	33804000
	ii. Other Unallocable Expenditure net off Unallocable income	-84594000	-84594000
	Profit before tax	1020478000	3913912000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Transmission	15165758000	15165758000
2	Metal Forming	5250660000	5250660000
	Total Segment Asset	20416418000	20416418000
	Un-allocable Assets	5281780000	5281780000
	Net Segment Asset	25698198000	25698198000
4	Segment Liabilities
	Segment Liabilities
1	Transmission	3620699000	3620699000
2	Metal Forming	1518832000	1518832000
	Total Segment Liabilities	5139531000	5139531000
	Un-allocable Liabilities	1513777000	1513777000
	Net Segment Liabilities	6653308000	6653308000
	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	-385412000	-313455000
2	Amount of items that will be reclassified to profit and loss	3476000	6051000
	Total Amount of items that will not be reclassified to profit and loss	-381936000	-307404000
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	-381936000	-307404000

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			3913912000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			101797000
	Adjustments for decrease (increase) in inventories			-430408000
	Adjustments for decrease (increase) in trade receivables, current			-192028000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-40428000
	Adjustments for decrease (increase) in other non-current assets			-147370000
	Adjustments for other financial assets, non-current			-9389000
	Adjustments for other financial assets, current			5191000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			276454000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			55120000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			915284000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			1334000
	Adjustments for provisions, non-current			8197000
	Adjustments for other financial liabilities, current			24047000
	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			483956000
	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)			-109956000
	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)			-35901000
	Net cash flows from (used in) operations			3878011000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			994438000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2883573000
	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			60000000
	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			107312000
	Purchase of property, plant and equipment			3001901000
	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			5014000
	Interest received			329972000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-485882000
	Net cash flows from (used in) investing activities	-3105485000
	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			408778000
	Repayments of borrowings			0
	Payments of lease liabilities			67362000
	Dividends paid			559681000
	Interest paid			88790000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			177445000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-44467000
	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			-44467000
	Cash and cash equivalents cash flow statement at beginning of period			170388000
	Cash and cash equivalents cash flow statement at end of period			125921000