Integrated Filing — IndAS

General information about company
Scrip Code	500510
NSE Symbol	LT
MSEI Symbol	NOTLISTED
ISIN	INE018A01030
Name of company	LARSEN & TOUBRO 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	08-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	24-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	Unaudited
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	08-May-2025   13:45:00
End date and time of board meeting	08-May-2025   16:15:00
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	Unaudited	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	743922800000	2557344500000
	Other income	11350500000	41248200000
	Total income	755273300000	2598592700000
2	Expenses
(a)	Cost of materials consumed	290712100000	955748500000
(b)	Purchases of stock-in-trade	2629700000	14021400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	2437900000	-4107900000
(d)	Employee benefit expense	123572900000	467686800000
(e)	Finance costs	7459300000	33343700000
(f)	Depreciation, depletion and amortisation expense
(f)	Other Expenses
1	Sub-contracting charges	111375700000	405709200000
2	Other manufacturing, construction and operating expenses	83497100000	275335500000
3	Sales, administration and other expenses	30938000000	115581300000
4	Finance cost of financial services business and finance lease activity	16734000000	63022300000
	Total other expenses	242544800000	859648300000
	Total expenses	679880900000	2367552600000
3	Total profit before exceptional items and tax
4	Exceptional items
5	Total profit before tax	80140200000	235787900000
6	Tax expense
7	Current tax	17517000000	61008200000
8	Deferred tax	1288800000	-2094200000
9	Total tax expenses	18805800000	58914000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement
11	Net Profit Loss for the period from continuing operations
12	Profit (loss) from discontinued operations before tax
13	Tax expense of discontinued operations
14	Net profit (loss) from discontinued operation after tax
15	Share of profit (loss) of associates and joint ventures accounted for using equity method
16	Total profit (loss) for period
17	Other comprehensive income net of taxes
18	Total Comprehensive Income for the period
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	2750400000	2750400000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		973805600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations
	Diluted earnings (loss) per share from continuing operations
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations
	Diluted earnings (loss) per share from discontinued operations
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	39.98	109.36
	Diluted earnings (loss) per share from continuing and discontinued operations	39.95	109.28
24	Debt equity ratio	0.0112	0.0112
25	Debt service coverage ratio	0.0592	0.0255
26	Interest service coverage ratio	0.0989	0.0675
27	Disclosure of notes on financial results		For Notes, please refer PDF file already submitted

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	169975800000
	Capital work-in-progress
	Investment property
	Goodwill
	Other intangible assets
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	114446500000
	Trade receivables, non-current
	Loans, non-current
	Other non-current financial assets
	Total non-current financial assets
	Deferred tax assets (net)	37928800000
	Other non-current assets	91044200000
	Total non-current assets	1341823900000
2	Current assets
	Inventories	76705500000
	Current financial asset
	Current investments	433606200000
	Trade receivables, current
	Cash and cash equivalents	121870000000
	Bank balance other than cash and cash equivalents	107783400000
	Loans, current
	Other current financial assets
	Total current financial assets
	Current tax assets (net)
	Other current assets	811371600000
	Total current assets	2453417100000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	3795241000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital
	Other equity
	Total equity attributable to owners of parent
	Non controlling interest
	Total equity
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current
	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
	Provisions, non-current
	Deferred tax liabilities (net)	4100100000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	621495200000
	Current liabilities
	Current financial liabilities
	Borrowings, current
	Trade payables, 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 current financial liabilities
	Total current financial liabilities
	Other current liabilities	727638900000
	Provisions, current
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	2019709000000
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
	Total equity and liabilites	3795241000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	For Notes, please refer PDF file already submitted

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		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Infrastructure Projects	393747900000	1313145200000
2	Energy Projects	122536100000	406891700000
3	Hi-Tech Manufacturing	34961200000	101808600000
4	IT & Technology Services	127171000000	484533200000
5	Financial Services	38120800000	151939500000
6	Development Projects	12276100000	53724100000
7	Others	26390000000	78164000000
8	Less: Inter-segment margins on capital jobs	0	0
9	Add: Exceptional items (net of tax)	0	0
10	Less: Inter-segment assets	0	0
11	Less: Inter-segment liabilities	0	0
	Total Segment Revenue	755203100000	2590206300000
	Less: Inter segment revenue	11280300000	11280300000
	Revenue from operations	743922800000	2557344500000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Infrastructure Projects	27564100000	69214500000
2	Energy Projects	9201600000	31370700000
3	Hi-Tech Manufacturing	5938500000	14590500000
4	IT & Technology Services	18570700000	76821500000
5	Financial Services	8055400000	34913100000
6	Development Projects	3252700000	7571600000
7	Others	8358900000	19348100000
8	Less: Inter-segment margins on capital jobs	-384300000	-1165300000
9	Add: Exceptional items (net of tax)	4747800000	4747800000
10	Less: Inter-segment assets	0	0
11	Less: Inter-segment liabilities	0	0
	Total Profit before tax	85305400000	257412500000
	i. Finance cost	7459300000	7459300000
	ii. Other Unallocable Expenditure net off Unallocable income	-2294100000	-2294100000
	Profit before tax	80140200000	235787900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Infrastructure Projects	971832400000	971832400000
2	Energy Projects	298538800000	298538800000
3	Hi-Tech Manufacturing	133420600000	133420600000
4	IT & Technology Services	491240500000	491240500000
5	Financial Services	1186271600000	1186271600000
6	Development Projects	246088700000	246088700000
7	Others	163121900000	163121900000
8	Less: Inter-segment margins on capital jobs	0	0
9	Add: Exceptional items (net of tax)	0	0
10	Less: Inter-segment assets	-47755000000	-47755000000
11	Less: Inter-segment liabilities	0	0
	Total Segment Asset	3442759500000	3442759500000
	Un-allocable Assets	352481500000	352481500000
	Net Segment Asset	3795241000000	3795241000000
4	Segment Liabilities
	Segment Liabilities
1	Infrastructure Projects	721805000000	721805000000
2	Energy Projects	273715700000	273715700000
3	Hi-Tech Manufacturing	110920500000	110920500000
4	IT & Technology Services	114208800000	114208800000
5	Financial Services	947505600000	947505600000
6	Development Projects	65461100000	65461100000
7	Others	76491900000	76491900000
8	Less: Inter-segment margins on capital jobs	0	0
9	Add: Exceptional items (net of tax)	0	0
10	Less: Inter-segment assets	0	0
11	Less: Inter-segment liabilities	-47755000000	-47755000000
	Total Segment Liabilities	2262353600000	2262353600000
	Un-allocable Liabilities	378850600000	378850600000
	Net Segment Liabilities	2641204200000	2641204200000
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	For Notes, please refer PDF file already submitted

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	Unaudited	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
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

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			Unaudited
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			235787900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			33343700000
	Adjustments for decrease (increase) in inventories			-5395200000
	Adjustments for decrease (increase) in trade receivables, current
	Adjustments for decrease (increase) in trade receivables, non-current
	Adjustments for decrease (increase) in other current assets			-119555200000
	Adjustments for decrease (increase) in other non-current assets
	Adjustments for other financial assets, non-current
	Adjustments for other financial assets, current
	Adjustments for other bank balances
	Adjustments for increase (decrease) in trade payables, current
	Adjustments for increase (decrease) in trade payables, non-current
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities
	Adjustments for depreciation and amortisation expense			41211800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current
	Adjustments for provisions, non-current
	Adjustments for other financial liabilities, current
	Adjustments for other financial liabilities, non-current
	Adjustments for unrealised foreign exchange losses gains			-21700000
	Adjustments for dividend income			1170500000
	Adjustments for interest income
	Adjustments for share-based payments			2226000000
	Adjustments for fair value losses (gains)
	Adjustments for undistributed profits of associates
	Other adjustments for which cash effects are investing or financing cash flow			-42513200000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-606400000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-88169800000
	Net cash flows from (used in) operations			147618100000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			56011000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			91607100000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			17521100000
	Cash flows used in obtaining control of subsidiaries or other businesses			10498500000
	Other cash receipts from sales of equity or debt instruments of other entities			17263300000
	Other cash payments to acquire equity or debt instruments of other entities			82350800000
	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			8781700000
	Purchase of property, plant and equipment			44188300000
	Proceeds from sales of investment property
	Purchase of investment property
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development
	Purchase of intangible assets under development
	Proceeds from sales of goodwill
	Purchase of goodwill
	Proceeds from biological assets other than bearer plants
	Purchase of biological assets other than bearer plants
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets
	Purchase of other long-term assets
	Cash advances and loans made to other parties			4485400000
	Cash receipts from repayment of advances and loans made to other parties			3187700000
	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			1443200000
	Interest received			20835100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-82684200000
	Net cash flows from (used in) investing activities	-155175100000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries
	Payments from changes in ownership interests in subsidiaries
	Proceeds from issuing shares
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares
	Payments of other equity instruments
	Proceeds from exercise of stock options
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			465472500000
	Repayments of borrowings			307824100000
	Payments of lease liabilities
	Dividends paid			38495700000
	Interest paid			34156500000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-19523200000
	Net cash flows from (used in) financing activities			65566200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1998200000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			286800000
	Net increase (decrease) in cash and cash equivalents			2285000000
	Cash and cash equivalents cash flow statement at beginning of period			119585000000
	Cash and cash equivalents cash flow statement at end of period			121870000000