Integrated Filing — IndAS

General information about company
Scrip Code	539542
NSE Symbol	LUXIND
MSEI Symbol	NOTLISTED
ISIN	INE150G01020
Name of company	LUX INDUSTRIES 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	23-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Apr-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	MANUFACTURING OF KNITTED GARMENTS INCLUDING HOSIERY
Start date and time of board meeting	23-May-2025   14:45:00
End date and time of board meeting	23-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
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.	NA
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	2025-02-13
Indicate Company website link for updated RPT policy of the Company	https://s3.amazonaws.com/luxs/ckeditors/pictures/587/original/RPT_policy.pdf
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
Please note that there is no default on the Loans taken and Debt securities issued by the Company.

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	8191400000	25785000000
	Other income	16800000	297900000
	Total income	8208200000	26082900000
2	Expenses
(a)	Cost of materials consumed	3765500000	12592400000
(b)	Purchases of stock-in-trade	166900000	413000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-106300000	-1588900000
(d)	Employee benefit expense	380400000	1499300000
(e)	Finance costs	56000000	187200000
(f)	Depreciation, depletion and amortisation expense	64600000	238200000
(f)	Other Expenses
1	Subcontracting/Jobbing Expenses	1830000000	6198200000
2	Other Expenses	1393800000	4321200000
	Total other expenses	3223800000	10519400000
	Total expenses	7550900000	23860600000
3	Total profit before exceptional items and tax	657300000	2222300000
4	Exceptional items	0	0
5	Total profit before tax	657300000	2222300000
6	Tax expense
7	Current tax	174800000	530400000
8	Deferred tax	800000	31000000
9	Total tax expenses	175600000	561400000
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	481700000	1660900000
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	481700000	1660900000
17	Other comprehensive income net of taxes	-1100000	-1100000
18	Total Comprehensive Income for the period	480600000	1659800000
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	62600000	62600000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		17403600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	16.02	55.23
	Diluted earnings (loss) per share from continuing operations	16.02	55.23
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	16.02	55.23
	Diluted earnings (loss) per share from continuing and discontinued operations	16.02	55.23
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1. The Standalone financial results of the Company for the quarter and year ended 31st March, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on May 23, 2025. The Statutory Auditors of the Company have carried out audit of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. n n2. The Board of Directors has recommended a dividend of Rs. 2.00/- (100%) per equity share of Rs. 2/- each for the financial year ended March 31, 2025, subject to approval of the shareholders in the Annual General Meeting. The Promoters and Promoter Group have waived their right to receive the Final Dividend for the Financial Year 2024-25 n n3. The figures for the quarter ended March 31, 2025 and March 31, 2024 are the balancing figures between audited figures in respect of full financial year and published up to date figures up to the end of third quarter of the relevant financial year. The published figures up to the end of third quarter of the relevant financial year were subject to limited review. n n4. Prior period figures have been rearranged / regrouped, wherever necessary.

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	3333600000
	Capital work-in-progress	88100000
	Investment property
	Goodwill	0
	Other intangible assets	1700000
	Intangible assets under development	1700000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	1900000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	105600000
	Total non-current financial assets	107500000
	Deferred tax assets (net)
	Other non-current assets	383100000
	Total non-current assets	3915700000
2	Current assets
	Inventories	8272000000
	Current financial asset
	Current investments	1752100000
	Trade receivables, current	8973500000
	Cash and cash equivalents	283100000
	Bank balance other than cash and cash equivalents	16500000
	Loans, current	310000000
	Other current financial assets	80800000
	Total current financial assets	11416000000
	Current tax assets (net)	25200000
	Other current assets	1869500000
	Total current assets	21582700000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	25498400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	62600000
	Other equity	17403600000
	Total equity attributable to owners of parent	17466200000
	Non controlling interest
	Total equity	17466200000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	7400000
	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	221700000
	Total non-current financial liabilities	229100000
	Provisions, non-current	140000000
	Deferred tax liabilities (net)	42000000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	411100000
	Current liabilities
	Current financial liabilities
	Borrowings, current	2497500000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	658000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	3609700000
	Total Trade payable	4267700000
	Other current financial liabilities	686700000
	Total current financial liabilities	7451900000
	Other current liabilities	151300000
	Provisions, current	17900000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	7621100000
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	8032200000
	Total equity and liabilites	25498400000
	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
	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	1100000	1100000
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	-1100000	-1100000

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			2222300000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			162200000
	Adjustments for decrease (increase) in inventories			-1910000000
	Adjustments for decrease (increase) in trade receivables, current			-1825200000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-79700000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			924500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			148000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			238200000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			44200000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			25000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			163000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-25000000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-38800000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-25000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-2524600000
	Net cash flows from (used in) operations			-302300000
	Dividends received			-7100000
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			539400000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-848800000
	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			-371700000
	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			3000000
	Purchase of property, plant and equipment			368000000
	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			310000000
	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			7100000
	Interest received			172800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-100000
	Net cash flows from (used in) investing activities	-123500000
	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			-1007700000
	Payments of lease liabilities			49100000
	Dividends paid			15500000
	Interest paid			194100000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			749000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-223300000
	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			-223300000
	Cash and cash equivalents cash flow statement at beginning of period			506400000
	Cash and cash equivalents cash flow statement at end of period			283100000