Integrated Filing — IndAS

General information about company
Scrip Code	512463
NSE Symbol	LLOYDSENT
MSEI Symbol	NOTLISTED
ISIN	INE080I01025
Name of company	LLOYDS ENTERPRISES 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	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-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	09-May-2025   11:00:00
End date and time of board meeting	09-May-2025   13:55:00
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	4893217000	14882897000
	Other income	373472000	826407000
	Total income	5266689000	15709304000
2	Expenses
(a)	Cost of materials consumed	1106106000	4284305000
(b)	Purchases of stock-in-trade	2173937000	5930721000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	233252000	872686000
(d)	Employee benefit expense	222877000	659215000
(e)	Finance costs	170266000	268544000
(f)	Depreciation, depletion and amortisation expense	32504000	106825000
(f)	Other Expenses
1	Cost of Flats sold	263712000	430067000
2	Manufacturing and Other Expenses	645450000	1525490000
	Total other expenses	909162000	1955557000
	Total expenses	4848104000	14077853000
3	Total profit before exceptional items and tax	418585000	1631451000
4	Exceptional items	0	0
5	Total profit before tax	418585000	1631451000
6	Tax expense
7	Current tax	112716000	349216000
8	Deferred tax	33565000	19225000
9	Total tax expenses	146281000	368441000
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	272304000	1263010000
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	-26706000	-29234000
16	Total profit (loss) for period	245598000	1233776000
17	Other comprehensive income net of taxes	-1681261000	8598317000
18	Total Comprehensive Income for the period	-1435663000	9832093000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	94294000	570875000
	Total profit or loss, attributable to non-controlling interests	151304000	151304000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-1582194000	9175338000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	146531000	656755000
21	Details of equity share capital
	Paid-up equity share capital	1272126000	1272126000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		28934454000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.19	0.97
	Diluted earnings (loss) per share from continuing operations	0.19	0.97
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	0.19	0.97
	Diluted earnings (loss) per share from continuing and discontinued operations	0.19	0.97
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		TheaboveConsolidatedFinancialResultswerereviewedandrecommendedbytheAuditCommitteeandhavebeenapprovedandtakenonrecoredbytheBoardofDirectorsatitsmeetingheldon9thMay2025

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	821814000
	Capital work-in-progress	630877000
	Investment property	67248000
	Goodwill	1331003000
	Other intangible assets	318902000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	24630289000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	86692000
	Total non-current financial assets	24716981000
	Deferred tax assets (net)
	Other non-current assets	855177000
	Total non-current assets	28742002000
2	Current assets
	Inventories	1612342000
	Current financial asset
	Current investments	194155000
	Trade receivables, current	2732378000
	Cash and cash equivalents	1436303000
	Bank balance other than cash and cash equivalents	324759000
	Loans, current	1051000
	Other current financial assets
	Total current financial assets	4688646000
	Current tax assets (net)	47175000
	Other current assets	7484169000
	Total current assets	13832332000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	42574334000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1272126000
	Other equity	23272056000
	Total equity attributable to owners of parent	24544182000
	Non controlling interest	5662398000
	Total equity	30206580000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1370708000
	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	15144000
	Total Trade payable	15144000
	Other non-current financial liabilities	6393000
	Total non-current financial liabilities	1392245000
	Provisions, non-current	77545000
	Deferred tax liabilities (net)	3837508000
	Deferred government grants, Non-current
	Other non-current liabilities	208589000
	Total non-current liabilities	5515887000
	Current liabilities
	Current financial liabilities
	Borrowings, current	4380689000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	118900000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	941191000
	Total Trade payable	1060091000
	Other current financial liabilities
	Total current financial liabilities	5440780000
	Other current liabilities	1305712000
	Provisions, current	105375000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	6851867000
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	12367754000
	Total equity and liabilites	42574334000
	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	Real Estate	451981000	838752000
2	Steel	2423464000	6267635000
3	Engineering	1834971000	7779597000
4	Electrical	564000000	931297000
	Total Segment Revenue	5274416000	15817281000
	Less: Inter segment revenue	11674000	11674000
	Revenue from operations	5262742000	15709304000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Real Estate	40960000	153544000
2	Steel	163679000	345843000
3	Engineering	290155000	1356749000
4	Electrical	73679000	114735000
	Total Profit before tax	568473000	1970871000
	i. Finance cost	170266000	170266000
	ii. Other Unallocable Expenditure net off Unallocable income	0	0
	Profit before tax	398207000	1677121000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Real Estate	0	0
2	Steel	0	0
3	Engineering	0	0
4	Electrical	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Real Estate	0	0
2	Steel	0	0
3	Engineering	0	0
4	Electrical	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	Other comprehensive income [Abstract]	769211000	11047993000
	Total Amount of items that will not be reclassified to profit and loss	769211000	11047993000
2	Income tax relating to items that will not be reclassified to profit or loss	2450472000	2449676000
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	-1681261000	8598317000

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			1631451000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			240792000
	Adjustments for decrease (increase) in inventories			1052244000
	Adjustments for decrease (increase) in trade receivables, current			-386927000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			1728634000
	Adjustments for decrease (increase) in other non-current assets			-4431548000
	Adjustments for other financial assets, non-current			-36364000
	Adjustments for other financial assets, current			-92577000
	Adjustments for other bank balances			-7809000
	Adjustments for increase (decrease) in trade payables, current			465304000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-1114723000
	Adjustments for increase (decrease) in other non-current liabilities			-229483000
	Adjustments for depreciation and amortisation expense			0
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			6462000
	Adjustments for provisions, non-current			2872000
	Adjustments for other financial liabilities, current			3474873000
	Adjustments for other financial liabilities, non-current			-46446000
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			112552000
	Adjustments for interest income			306710000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-44000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-126800000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			196343000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			275541000
	Net cash flows from (used in) operations			1906992000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			461940000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1445052000
	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			2553898000
	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			3294000
	Purchase of property, plant and equipment			23011000
	Proceeds from sales of investment property			123166000
	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			668931000
	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			181501000
	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			112552000
	Interest received			242602000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-2945727000
	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			25718000
	Proceeds from issuing debentures notes bonds etc			108751000
	Proceeds from borrowings			1764398000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			260056000
	Interest paid			222872000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-16874000
	Net cash flows from (used in) financing activities			1399065000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-101610000
	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			-101610000
	Cash and cash equivalents cash flow statement at beginning of period			550276000
	Cash and cash equivalents cash flow statement at end of period			448666000