Integrated Filing — IndAS

General information about company
Scrip Code	500252
NSE Symbol	LMW
MSEI Symbol	NOTLISTED
ISIN	INE269B01029
Name of company	LMW 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	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	16-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	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	14-May-2025   14:00:00
End date and time of board meeting	14-May-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	8036300000	30120100000
	Other income	326000000	1246700000
	Total income	8362300000	31366800000
2	Expenses
(a)	Cost of materials consumed	4674500000	18087100000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	123000000	331400000
(d)	Employee benefit expense	925200000	3811400000
(e)	Finance costs	0	0
(f)	Depreciation, depletion and amortisation expense	292100000	1126000000
(f)	Other Expenses
1	Other Expenses	1734000000	6498000000
	Total other expenses	1734000000	6498000000
	Total expenses	7748800000	29853900000
3	Total profit before exceptional items and tax	613500000	1512900000
4	Exceptional items	0	0
5	Total profit before tax	613500000	1512900000
6	Tax expense
7	Current tax	85200000	436700000
8	Deferred tax	50100000	50100000
9	Total tax expenses	135300000	486800000
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	478200000	1026100000
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	478200000	1026100000
17	Other comprehensive income net of taxes	384500000	514200000
18	Total Comprehensive Income for the period	862700000	1540300000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	478200000	1026100000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	862700000	1540300000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	106800000	106800000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		27667400000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	44.76	96.05
	Diluted earnings (loss) per share from continuing operations	44.76	96.05
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	44.76	96.05
	Diluted earnings (loss) per share from continuing and discontinued operations	44.76	96.05
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The above results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 14th May 2025 . The Statutory auditors have expressed an unqualified audit opinion. n nThe entire shares held by LMW Limited, India in wholly owned subsidiary companies such as LMW Textile Machinery (suzhou) Co., Ltd, China and LMW Global FZE, UAE has been sold / transferred to its another wholly owned subsidiary company namely LMW Holding Limited, UAE during the quarter ended 31st December 2024. LMW Textile Machinery (Suzhou) Co. Ltd, China and LMW GLOBAL FZE, UAE are now step down subsidiary of LMW Limited, India. n nThe consolidated financial results for the quarter and year ended 31st March 2025 includes financial results of wholly owned subsidiary companies - 1) LMW Holding Limited, UAE and 2) LMW Aerospace Industries Limited, India and also includes financial results of step down subsidiaries such as LMW Textile Machinery (Suzhou) Co. Ltd, China and LMW GLOBAL FZE, UAE. n nEvents after reporting period - The Board has recommended a final dividend of 300 % (INR 30 per share of the face value of INR 10 each) for the financial year 2024-25 subject to the approval of Shareholders in the ensuing Annual General Meeting. n nFigures for the previous periods have been regrouped / rearranged wherever necessary. n n

Remarks
Debt equity ratio	Nil
Debt service coverage ratio	Nil
Interest service coverage ratio	Nil

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	9713700000
	Capital work-in-progress	41600000
	Investment property	0
	Goodwill	0
	Other intangible assets	187700000
	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	3427900000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	304600000
	Total non-current financial assets	3732500000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	13675500000
2	Current assets
	Inventories	5713000000
	Current financial asset
	Current investments	3583500000
	Trade receivables, current	1768700000
	Cash and cash equivalents	1399200000
	Bank balance other than cash and cash equivalents	12132400000
	Loans, current	0
	Other current financial assets	639700000
	Total current financial assets	19523500000
	Current tax assets (net)	82600000
	Other current assets	1084300000
	Total current assets	26403400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	40078900000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	106800000
	Other equity	27667400000
	Total equity attributable to owners of parent	27774200000
	Non controlling interest	0
	Total equity	27774200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	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	0
	Total non-current financial liabilities	0
	Provisions, non-current	0
	Deferred tax liabilities (net)	525100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1719500000
	Total non-current liabilities	2244600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	535400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4680000000
	Total Trade payable	5215400000
	Other current financial liabilities	1414200000
	Total current financial liabilities	6629600000
	Other current liabilities	3318400000
	Provisions, current	112100000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	10060100000
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	12304700000
	Total equity and liabilites	40078900000
	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	Textile Machinery Division	5067400000	19421500000
2	Machine Tool and Foundry Division	2753000000	10031400000
3	Advanced Technology Centre	460300000	1692000000
	Total Segment Revenue	8280700000	31144900000
	Less: Inter segment revenue	238700000	238700000
	Revenue from operations	8042000000	30211600000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Textile Machinery Division	47100000	-206600000
2	Machine Tool and Foundry Division	222700000	592900000
3	Advanced Technology Centre	62500000	169800000
	Total Profit before tax	332300000	556100000
	i. Finance cost	0	0
	ii. Other Unallocable Expenditure net off Unallocable income	-281200000	-281200000
	Profit before tax	613500000	1512900000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Textile Machinery Division	19336700000	19336700000
2	Machine Tool and Foundry Division	12138500000	12138500000
3	Advanced Technology Centre	1509700000	1509700000
	Total Segment Asset	32984900000	32984900000
	Un-allocable Assets	7094000000	7094000000
	Net Segment Asset	40078900000	40078900000
4	Segment Liabilities
	Segment Liabilities
1	Textile Machinery Division	8472700000	8472700000
2	Machine Tool and Foundry Division	2973900000	2973900000
3	Advanced Technology Centre	326800000	326800000
	Total Segment Liabilities	11773400000	11773400000
	Un-allocable Liabilities	534000000	534000000
	Net Segment Liabilities	12307400000	12307400000
	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	Changes in Fair value of FVTOCI equity instruments (Fair value through Other Comprehensive Income)	358000000	513700000
2	Remeasurement of post-employment defined benefit plans	35500000	700000
	Total Amount of items that will not be reclassified to profit and loss	393500000	514400000
2	Income tax relating to items that will not be reclassified to profit or loss	9000000	200000
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	384500000	514200000

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			1512900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			483100000
	Adjustments for decrease (increase) in trade receivables, current			-472200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-25700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			97400000
	Adjustments for other financial assets, current			-81000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-87700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-42400000
	Adjustments for increase (decrease) in other non-current liabilities			-505300000
	Adjustments for depreciation and amortisation expense			1126000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-68700000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-316100000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			6900000
	Adjustments for interest income			860300000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-244200000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-42200000
	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)			-1046200000
	Net cash flows from (used in) operations			466700000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			176300000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			290400000
	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			200000000
	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			47100000
	Purchase of property, plant and equipment			1301200000
	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			6900000
	Interest received			1086800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			688800000
	Net cash flows from (used in) investing activities	728400000
	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			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			801200000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2500000
	Net cash flows from (used in) financing activities			-803700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			215100000
	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			215100000
	Cash and cash equivalents cash flow statement at beginning of period			1184100000
	Cash and cash equivalents cash flow statement at end of period			1399200000