Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol LATTEYS
MSEI Symbol NOTLISTED
ISIN INE262Z01023
Name of company LATTEYS 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 28-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Single segment
Description of single segment MANUFACTURING OF SOLAR SUBMERSIBLE PUMPS
Start date and time of board meeting 28-May-2025   13:00:00
End date and time of board meeting 28-May-2025   15:10:00
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 244384000 802683000
Other income 878000 3203000
Total income 245262000 805886000
2 Expenses
(a) Cost of materials consumed 151206000 539653000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 13509000 61058000
(d) Employee benefit expense 14092000 55547000
(e) Finance costs 2100000 15885000
(f) Depreciation, depletion and amortisation expense 1574000 6022000
(f) Other Expenses
1 OTHER 54594000 102104000
Total other expenses 54594000 102104000
Total expenses 237075000 780269000
3 Total profit before exceptional items and tax 8187000 25617000
4 Exceptional items 0 -3000
5 Total profit before tax 8187000 25614000
6 Tax expense
7 Current tax 2880000 6320000
8 Deferred tax 389000 1226000
9 Total tax expenses 3269000 7546000
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 4918000 18068000
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 4918000 18068000
17 Other comprehensive income net of taxes 375000 375000
18 Total Comprehensive Income for the period 5293000 18443000
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 114992000 114992000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 87901000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.09 0.31
Diluted earnings (loss) per share from continuing operations 0 0
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 0.09 0.31
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
24 Debt equity ratio 0.0043 0.0043
25 Debt service coverage ratio 0.0148 0.0185
26 Interest service coverage ratio 0.049 0.0337
27 Disclosure of notes on financial results



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 86593000
Capital work-in-progress
Investment property 1552000
Goodwill 0
Other intangible assets 0
Intangible assets under development 1079000
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 0
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 6138000
Total non-current financial assets 6138000
Deferred tax assets (net) 2730000
Other non-current assets
Total non-current assets 98092000
2 Current assets
Inventories 141745000
Current financial asset
Current investments 0
Trade receivables, current 204950000
Cash and cash equivalents 407000
Bank balance other than cash and cash equivalents 0
Loans, current 974000
Other current financial assets 3369000
Total current financial assets 209700000
Current tax assets (net) 163000
Other current assets 12922000
Total current assets 364530000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 462622000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 114992000
Other equity 87916000
Total equity attributable to owners of parent 202908000
Non controlling interest
Total equity 202908000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 214000
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 1075000
Total non-current financial liabilities 1289000
Provisions, non-current 18861000
Deferred tax liabilities (net)
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 20150000
Current liabilities
Current financial liabilities
Borrowings, current 86355000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 30632000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 90291000
Total Trade payable 120923000
Other current financial liabilities 20603000
Total current financial liabilities 227881000
Other current liabilities 8010000
Provisions, current 3673000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 239564000
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 259714000
Total equity and liabilites 462622000
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)
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 Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Actuarial (Gains) / Losses on Liability as on 31 March,2025 501000 501000
Total Amount of items that will not be reclassified to profit and loss 501000 501000
2 Income tax relating to items that will not be reclassified to profit or loss 126000 126000
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 375000 375000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 25614000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 15287000
Adjustments for decrease (increase) in inventories 65510000
Adjustments for decrease (increase) in trade receivables, current -38833000
Adjustments for decrease (increase) in trade receivables, non-current -7857000
Adjustments for decrease (increase) in other current assets 4206000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 17003000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 7013000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 3616000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 6022000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 15827000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current -4066000
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 0
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 0
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) 83728000
Net cash flows from (used in) operations 109342000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 8571000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 100771000
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 0
Purchase of property, plant and equipment 5715000
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 39000
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 -482000
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 598000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities -4596000
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 -79504000
Repayments of borrowings 0
Payments of lease liabilities 1172000
Dividends paid 0
Interest paid 15885000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -96561000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -386000
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 -386000
Cash and cash equivalents cash flow statement at beginning of period 793000
Cash and cash equivalents cash flow statement at end of period 407000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Piyush J Shan & Co Yes 28-Feb-2027