Integrated Filing — IndAS



General information about company
Scrip Code 543714
NSE Symbol LANDMARK
MSEI Symbol NOTLISTED
ISIN INE559R01029
Name of company Landmark Cars 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 29-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-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 Dealership of Cars
Start date and time of board meeting 29-May-2025   14:00:00
End date and time of board meeting 29-May-2025   15:45:00
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 10912230000 40254980000
Other income 61260000 132730000
Total income 10973490000 40387710000
2 Expenses
(a) Cost of materials consumed 9806110000 34072230000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -713330000 -785280000
(d) Employee benefit expense 646430000 2488990000
(e) Finance costs 208680000 740920000
(f) Depreciation, depletion and amortisation expense 355850000 1309390000
(f) Other Expenses
1 Other Expenses 626290000 2262670000
Total other expenses 626290000 2262670000
Total expenses 10930030000 40088920000
3 Total profit before exceptional items and tax 43460000 298790000
4 Exceptional items -3190000 -46260000
5 Total profit before tax 40270000 252530000
6 Tax expense
7 Current tax 52880000 193330000
8 Deferred tax -30140000 -114170000
9 Total tax expenses 22740000 79160000
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 17530000 173370000
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 17530000 173370000
17 Other comprehensive income net of taxes 10680000 10680000
18 Total Comprehensive Income for the period 28210000 184050000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 14220000 159320000
Total profit or loss, attributable to non-controlling interests 3310000 14050000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 24960000 170060000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 3250000 13990000
21 Details of equity share capital
Paid-up equity share capital 206870000 206870000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 5333990000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.34 3.85
Diluted earnings (loss) per share from continuing operations 0.34 3.85
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 0.34 3.85
Diluted earnings (loss) per share from continuing and discontinued operations 0.34 3.85
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
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 3784770000
Capital work-in-progress 30100000
Investment property
Goodwill 532780000
Other intangible assets 176770000
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 163430000
Trade receivables, non-current
Loans, non-current 0
Other non-current financial assets 256420000
Total non-current financial assets 419850000
Deferred tax assets (net) 291590000
Other non-current assets 3165550000
Total non-current assets 8401410000
2 Current assets
Inventories 6466080000
Current financial asset
Current investments 0
Trade receivables, current 1815150000
Cash and cash equivalents 227140000
Bank balance other than cash and cash equivalents 186010000
Loans, current 2440000
Other current financial assets 441590000
Total current financial assets 2672330000
Current tax assets (net) 166360000
Other current assets 1187180000
Total current assets 10491950000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 18893360000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 206870000
Other equity 5333990000
Total equity attributable to owners of parent 5540860000
Non controlling interest 43600000
Total equity 5584460000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 421200000
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 2773540000
Total non-current financial liabilities 3194740000
Provisions, non-current 16200000
Deferred tax liabilities (net) 18750000
Deferred government grants, Non-current
Other non-current liabilities 697380000
Total non-current liabilities 3927070000
Current liabilities
Current financial liabilities
Borrowings, current 4836880000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 35100000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1368900000
Total Trade payable 1404000000
Other current financial liabilities 1774570000
Total current financial liabilities 8015450000
Other current liabilities 1333310000
Provisions, current 0
Current tax liabilities (Net) 33070000
Deferred government grants, Current
Total current liabilities 9381830000
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 13308900000
Total equity and liabilites 18893360000
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 Change in fair value of investments carried at fair value through other comprehensive income 640000 640000
2 Re-measurement gain of defined benefit plans 2070000 2070000
Total Amount of items that will not be reclassified to profit and loss 2710000 2710000
2 Income tax relating to items that will not be reclassified to profit or loss -7970000 -7970000
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 10680000 10680000



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 252530000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 740920000
Adjustments for decrease (increase) in inventories -719990000
Adjustments for decrease (increase) in trade receivables, current -537380000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -194140000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 25140000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 342110000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 435700000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1309390000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 16200000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
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 30460000
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) 77580000
Other adjustments for non-cash items -28530000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1436540000
Net cash flows from (used in) operations 1689070000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 169220000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 1519850000
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 379210000
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 70640000
Purchase of property, plant and equipment 1373090000
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 0
Interest received 14110000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 25370000
Net cash flows from (used in) investing activities -1642180000
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 15510000
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1860250000
Repayments of borrowings 239390000
Payments of lease liabilities 600420000
Dividends paid 63190000
Interest paid 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash -738220000
Net cash flows from (used in) financing activities 234540000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 112210000
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 112210000
Cash and cash equivalents cash flow statement at beginning of period 114930000
Cash and cash equivalents cash flow statement at end of period 227140000





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 MSKC & Associates LLP Yes 30-Sep-2026