Integrated Filing — IndAS

General information about company
Scrip Code	539992
NSE Symbol	LLOYDSENGG
MSEI Symbol	NOTLISTED
ISIN	INE093R01011
Name of company	LLOYDS ENGINEERING WORKS 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	07-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-May-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	Single segment
Description of single segment	ENGINEERING PRODUCTS AND SERVICES
Start date and time of board meeting	07-May-2025   12:00:00
End date and time of board meeting	07-May-2025   13:40:00
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	NA
(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.	No
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	2025-01-23
Indicate Company website link for updated RPT policy of the Company	https://lloydsengg.in/corporate-policies/
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
The Company has not defualted on any loans and debt securities

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	1784897000	7557756000
	Other income	50074000	221841000
	Total income	1834971000	7779597000
2	Expenses
(a)	Cost of materials consumed	777025000	3718090000
(b)	Purchases of stock-in-trade	82425000	593522000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	129650000	473251000
(d)	Employee benefit expense	99734000	379962000
(e)	Finance costs	16974000	67181000
(f)	Depreciation, depletion and amortisation expense	21837000	84856000
(f)	Other Expenses
1	Manufacturing and Other Expenses	428320000	1162501000
	Total other expenses	428320000	1162501000
	Total expenses	1555965000	6479363000
3	Total profit before exceptional items and tax	279006000	1300234000
4	Exceptional items	0	0
5	Total profit before tax	279006000	1300234000
6	Tax expense
7	Current tax	81400000	317400000
8	Deferred tax	28836000	-14428000
9	Total tax expenses	110236000	302972000
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	168770000	997262000
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	168770000	997262000
17	Other comprehensive income net of taxes	-3052000	-5419000
18	Total Comprehensive Income for the period	165718000	991843000
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	1165510000	1165510000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		5284771000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.14	0.86
	Diluted earnings (loss) per share from continuing operations	0.14	0.86
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	0.14	0.86
	Diluted earnings (loss) per share from continuing and discontinued operations	0.14	0.86
24	Debt equity ratio	0	0
25	Debt service coverage ratio	0	0
26	Interest service coverage ratio	0	0
27	Disclosure of notes on financial results		1.The above Financial Results were reviewed and recommended by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on May 7, 2025.2.These financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India.3.The Statutory Auditors have carried out Audit of the Financial Results for the quarter & year ended March 31, 2025. An unqualified report has been issued by them thereon.4.During the Year , the Company has granted 8,84,000 options on July 30, 2024 & 7,34,708 options on January 1,2025 under 'Lloyds Steels Industries Limited Employee Stock Option Plan – 2021' to the eligible employees of the Company & its Associate at an exercise price of Rs. 9.50 each which is approved in the Nomination and Remuneration Committee . These Stock Options shall vest as per the vesting schedule as mentioned in LLOYDS STEELS ESOP-2021.5.Details of Employee Stock Option for the quarter ended 31st March, 2025 are as follows: Lloyds Steels Industries Limited - Employee Stock Option Plan 2021 Number of Options Outstanding at the beginning of the period Jan 1, 2025 - 1,07,60,300 Number of Options Exercisable at the beginning of the period Jan 1, 2025 - 52,400 Number of Options Granted during the periodtttt - 7,34,708Number of Options Vested during the periodtt tt - 32,75,340Number of Options Lapsed (Unvested) during the periodtt t -t1,32,290 Number of Options Lapsed ( Unexercised) during the periodtt - Nil Number of Options Exercised during the periodtttt -tNil Number of Options Outstanding at the end of the period March 31, 2025 - 80,87,378 Number of Options Exercisable at the end of the period March 31, 2025 - 33,27,740 6. The Company was already holding 12.25% stake in Lloyds Infrastructure & Construction Limited (LICL). On January 30, 2025 the Company has further acquired a Stake of 12.25% in LICL aggregating to 24.50% stake in LICL. Hence pursuant to such acquisition, LICL became an associate of the company from January 30, 2025. Post Acquisition, LICL further Issued equity shares on preferential basis which resulted in dilution of Company stake by 0.30%. Therefore, as on March 31, 2025 the Company Stake is 24.20% in LICL.7.On January 24, 2025 the Company has allotted 26,98,100 Equity shares to the eligible employees at an exercise price of Rs. 7.50 each and 5,77,240 Equity shares to the eligible employees at an exercise price of Rs. 9.50 each under Lloyds Steels Industries Limited- Employee Stock Option Plan -2021, which is approved in the Nomination and Remuneration Committee. Paid-up Capital of the Company has increased from 11,622.35 Lakhs to 11,655.10 Lakhs. 8.On October 10, 2024 the Company entered into a Memorandum of Understanding (“MOU”) with Bhilai Engineering Corporation Limited for acquisition of Engineering Assets of Bhilai Engineering Corporation Limited. 9.On October 15, 2024 Company acquired 77% stake in Techno Industries Private Limited. Out of 77%, 66% was through preferential allotment of 1,76,05,634 Equity shares in exchange of shares of Techno Industries Private Limited from Bharat Patel and the remaining 11% was in Cash Consideration. 10.On April 17, 2025, the Board of Directors of the Company has approved the terms of Rights Issue for Issuance of 30,85,17,476 Partly Paid-Up equity shares of face value of Re. 1/- each at a Price of Rs. 32/- each (including a premium of Rs. 31/- per equity share) aggregating upto Rs. 98,725.59 Lakhs as Issue Size. Ratio shall be 9 Equity share for every 34 fully paid equity share held by the eligible equity shareholder of the Company. 11.The Company has single business segment namely Engineering Products and Services.12.Earnings Per Share are not annualised except for the year ended March 31, 2025 13.The Figures for the last Quarter are the balancing figure between audited financial result for the year and unaudited Nine Months financial results published earlier 14.The Orders in hand as on March 31, 2025 is Rs. 1,31,538.13 Lakhs. 15.Figures for the previous periods have been regrouped/ reclassified to confirm to the classification of the current periods. 16.The results for the quarter and year ended March 31, 2025 are available on the website of BSE at www.bseindia.com, NSE at www.nseindia.com and on company's website at www.lloydsengg.in.

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	660962000
	Capital work-in-progress	629635000
	Investment property	0
	Goodwill	9598000
	Other intangible assets	0
	Intangible assets under development	0
	Biological assets other than bearer plants	134264000
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1941122000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	17757000
	Total non-current financial assets	1958879000
	Deferred tax assets (net)	94494000
	Other non-current assets	82378000
	Total non-current assets	3570210000
2	Current assets
	Inventories	405619000
	Current financial asset
	Current investments	0
	Trade receivables, current	2027321000
	Cash and cash equivalents	1294613000
	Bank balance other than cash and cash equivalents	6503000
	Loans, current	371500000
	Other current financial assets	228427000
	Total current financial assets	3928364000
	Current tax assets (net)	39149000
	Other current assets	931936000
	Total current assets	5305068000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	8875278000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1165510000
	Other equity	5284771000
	Total equity attributable to owners of parent	6450281000
	Non controlling interest
	Total equity	6450281000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	44245000
	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	92724000
	Total non-current financial liabilities	136969000
	Provisions, non-current	56413000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	32569000
	Total non-current liabilities	225951000
	Current liabilities
	Current financial liabilities
	Borrowings, current	284682000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	84402000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	635658000
	Total Trade payable	720060000
	Other current financial liabilities	9964000
	Total current financial liabilities	1014706000
	Other current liabilities	1152643000
	Provisions, current	31697000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	2199046000
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	2424997000
	Total equity and liabilites	8875278000
	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)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	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	NA	0	0
	Total Amount of items that will not be reclassified to profit and loss	0	0
2	Income tax relating to items that will not be reclassified to profit or loss	4079000	7242000
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	-1027000	-1823000
5	Total Other comprehensive income	-3052000	-5419000

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			1300234000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			65011000
	Adjustments for decrease (increase) in inventories			614212000
	Adjustments for decrease (increase) in trade receivables, current			-509215000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-498061000
	Adjustments for decrease (increase) in other non-current assets			141674000
	Adjustments for other financial assets, non-current			-7173000
	Adjustments for other financial assets, current			-92577000
	Adjustments for other bank balances			-2511000
	Adjustments for increase (decrease) in trade payables, current			439959000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			684572000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			84856000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-6821000
	Adjustments for provisions, non-current			15692000
	Adjustments for other financial liabilities, current			-14534000
	Adjustments for other financial liabilities, non-current			-43249000
	Adjustments for unrealised foreign exchange losses gains			74000
	Adjustments for dividend income			0
	Adjustments for interest income			210451000
	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			53332000
	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)			714790000
	Net cash flows from (used in) operations			2015024000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			364415000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1650609000
	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			1530000
	Purchase of property, plant and equipment			629388000
	Proceeds from sales of investment property			0
	Purchase of investment property			392121000
	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			182800000
	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			144605000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1058174000
	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			25719000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			422000
	Repayments of borrowings			279583000
	Payments of lease liabilities			0
	Dividends paid			228926000
	Interest paid			51120000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-16557000
	Net cash flows from (used in) financing activities			-550045000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			42390000
	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			42390000
	Cash and cash equivalents cash flow statement at beginning of period			12435000
	Cash and cash equivalents cash flow statement at end of period			54825000