Integrated Filing — IndAS



General information about company
Scrip Code 590075
NSE Symbol LAMBODHARA
MSEI Symbol NOTLISTED
ISIN INE112F01022
Name of company LAMBODHARA TEXTILES 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-May-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 Multi segment
Description of single segment
Start date and time of board meeting 30-May-2025   12:30:00
End date and time of board meeting 30-May-2025   16:00:00
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 2025-02-01
Indicate Company website link for updated RPT policy of the Company https://www.lambodharatextiles.com/Admin/web/images/Document/13032025155915PM.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
Disclosure for the Default on Loans and Debt Securities is not applicable to 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 543739000 2316661000
Other income 3947000 33733000
Total income 547686000 2350394000
2 Expenses
(a) Cost of materials consumed 292098000 1218343000
(b) Purchases of stock-in-trade 68521000 275539000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -24853000 53512000
(d) Employee benefit expense 34612000 147941000
(e) Finance costs 17439000 42585000
(f) Depreciation, depletion and amortisation expense 26306000 106280000
(f) Other Expenses
1 Manufacturing & Operating (Stores & Spares consumed, Conversion Charges, Power & Fuel) 84996000 273772000
2 Others 40839000 115980000
Total other expenses 125835000 389752000
Total expenses 539958000 2233952000
3 Total profit before exceptional items and tax 7728000 116442000
4 Exceptional items 0 0
5 Total profit before tax 7728000 116442000
6 Tax expense
7 Current tax 2005000 20292000
8 Deferred tax 3572000 27901000
9 Total tax expenses 5577000 48193000
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 2151000 68249000
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 2151000 68249000
17 Other comprehensive income net of taxes 1697000 2438000
18 Total Comprehensive Income for the period 3848000 70687000
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 51888000 51888000
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve 1044624000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.21 6.58
Diluted earnings (loss) per share from continuing operations 0.21 6.58
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 0.21 6.58
Diluted earnings (loss) per share from continuing and discontinued operations 0.21 6.58
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1 The above financial results have been reviewed by the Audit Committee at their meeting on 30th May 2025 and approved by the Board of Directors at their meeting held on 30th May 2025. The results for the quarter and year ended 31st March 2025 and 31st March 2024 have audited by the Statutory Auditors of the company n n2 The format for audited quarterly results as prescribed in SEBIs circular dated November 30 2015 has been modified to comply with the requirements of SEBIs Circular dated July 5 2016 Ind AS and Schedule III Part II to the Companies Act 2013 which are applicable to companies that are required to comply with Ind AS n n3 This statement has been prepared in accordance with the Companies Indian Accounting Standards Rules 2015 prescribed under Section 133 of the Companies Act 2013 and other recognised accounting practices and policies to the extent applicable n n4 The figures for the previous periods have been regrouped rearranged wherever necessary to make them comparable with those of current period n n5 The figures for the quarters ended 31st March 2025 and 31st March 2024 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year n n6 The Company has organised the business into segments viz Textiles Power Generation and Real Estate This reporting complies with Ind AS segment reporting principles n n7 The Board of Directors have recommended a dividend of 10 percent Re050 per Equity Share of face value of Rs5 each for the financial year ended 31st March 2025 The payment of dividend is subject to the approval of the shareholders in the ensuing Annual General Meeting n



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 1118811000
Capital work-in-progress 0
Investment property 17817000
Goodwill 0
Other intangible assets 0
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 57122000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 13925000
Total non-current financial assets 71047000
Deferred tax assets (net) 0
Other non-current assets 24970000
Total non-current assets 1232645000
2 Current assets
Inventories 155278000
Current financial asset
Current investments 248118000
Trade receivables, current 99276000
Cash and cash equivalents 72599000
Bank balance other than cash and cash equivalents 35261000
Loans, current 258000
Other current financial assets 1302000
Total current financial assets 456814000
Current tax assets (net) 0
Other current assets 89771000
Total current assets 701863000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1934508000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 51888000
Other equity 1121524000
Total equity attributable to owners of parent 1173412000
Non controlling interest
Total equity 1173412000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 359090000
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 8181000
Total non-current financial liabilities 367271000
Provisions, non-current 15897000
Deferred tax liabilities (net) 145396000
Deferred government grants, Non-current 0
Other non-current liabilities 4090000
Total non-current liabilities 532654000
Current liabilities
Current financial liabilities
Borrowings, current 120962000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 3660000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 28660000
Total Trade payable 32320000
Other current financial liabilities 27237000
Total current financial liabilities 180519000
Other current liabilities 0
Provisions, current 832000
Current tax liabilities (Net) 47091000
Deferred government grants, Current 0
Total current liabilities 228442000
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 761096000
Total equity and liabilites 1934508000
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)
1 Textiles 504469000 2208084000
2 Power Generation 39499000 125256000
3 Real Estate 3718000 17054000
Total Segment Revenue 547686000 2350394000
Less: Inter segment revenue
Revenue from operations 547686000 2350394000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Textiles 1236000 90105000
2 Power Generation 24821000 66848000
3 Real Estate 2921000 14025000
Total Profit before tax 28978000 170978000
i. Finance cost 17439000 17439000
ii. Other Unallocable Expenditure net off Unallocable income 3811000 3811000
Profit before tax 7728000 116442000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Textiles 1320825000 1320825000
2 Power Generation 452395000 452395000
3 Real Estate 161074000 161074000
Total Segment Asset 1934294000 1934294000
Un-allocable Assets 214000 214000
Net Segment Asset 1934508000 1934508000
4 Segment Liabilities
Segment Liabilities
1 Textiles 370719000 370719000
2 Power Generation 204300000 204300000
3 Real Estate 19155000 19155000
Total Segment Liabilities 594174000 594174000
Un-allocable Liabilities 166922000 166922000
Net Segment Liabilities 761096000 761096000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) Notes on Segment Information n n1 Segment Revenue Segment Results represent amount identifiable to each of the Segments Other unallocable expenses mainly includes corporate expenses on common services not directly identifiable to individual segments n n2 Segmentwise bifurcation of Assets and Liabilities for Textiles Business, Power Generation Business and Real Estate Business are shown to the extent identifiable other assets and liabilities jointly used by all segments are shown as unallocable n n3 The figures of previous quarter year have been regrouped restated wherever necessary



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
1 Remeasurement of net defined benefit plans 1425000 1425000
Total Amount of items that will not be reclassified to profit and loss 1425000 1425000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Remeasurements of Fair Value of Investments in Bonds 272000 1013000
Total Amount of items that will be reclassified to profit and loss 272000 1013000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 1697000 2438000



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 Standalone
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 116442000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 42585000
Adjustments for decrease (increase) in inventories 24151000
Adjustments for decrease (increase) in trade receivables, current 18686000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
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 1766000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 106280000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
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 1000
Adjustments for dividend income 166000
Adjustments for interest income 32296000
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 8943000
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) -7380000
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) 162570000
Net cash flows from (used in) operations 279012000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 13642000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 265370000
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 -29654000
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 121860000
Proceeds from sales of investment property 4213000
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 166000
Interest received 32331000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2012000
Net cash flows from (used in) investing activities -57508000
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 -88368000
Repayments of borrowings 0
Payments of lease liabilities 232000
Dividends paid 5322000
Interest paid 42586000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -136508000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 71354000
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 71354000
Cash and cash equivalents cash flow statement at beginning of period 1245000
Cash and cash equivalents cash flow statement at end of period 72599000





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 Mohan & Venkataraman Yes 31-Aug-2027


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Lambodhara Textiles Limited Strikeright Integrated Services Ltd Promoter Group Purchase of goods or services 2000000000 Approved by Audit Committee and by shareholders in AGM 193625000 9911000 11461000
2 Lambodhara Textiles Limited Strikeright Integrated Services Ltd Promoter Group Sale of goods or services 2000000000 Approved by Audit Committee and by shareholders in AGM 124714000 34108000 15020000
3 Lambodhara Textiles Limited Giulia Bosco Key Managerial Personnel of the entity Loan 50000000 Approved by Audit Committee 1993000 2993000 148000
4 Lambodhara Textiles Limited R Baba Chandrasekar Director Loan 30000000 Approved by Audit Committee 0 50000000 50000000
5 Lambodhara Textiles Limited Giulia Bosco Key Managerial Personnel of the entity Any other transaction Unsecured Loan Paid 0 Approved by Audit Committee 4838000 0 0
6 Lambodhara Textiles Limited Giulia Bosco Key Managerial Personnel of the entity Any other transaction Lease Rent Paid 1000000 Approved by Audit Committee 243000 0 0
7 Lambodhara Textiles Limited R Baba Chandrasekar Director Interest paid 5000000 Approved by Audit Committee 1808000 268000 277000
8 Lambodhara Textiles Limited Giulia Bosco Key Managerial Personnel of the entity Remuneration 0 Approval for Salary 3000000 0 0
9 Lambodhara Textiles Limited Balu K N Key Managerial Personnel of the entity Remuneration 0 Approval for Salary 600000 0 0
10 Lambodhara Textiles Limited Giulia Bosco Key Managerial Personnel of the entity Any other transaction Perquisites 0 Approval for Salary 324000 0 0
11 Lambodhara Textiles Limited Santossh R Key Managerial Personnel of the entity Remuneration 0 Approval for Salary 1440000 0 0
12 Lambodhara Textiles Limited Shanthi P Key Managerial Personnel of the entity Remuneration 0 Approval for Salary 270000 0 0
13 Lambodhara Textiles Limited Nishanth B Key Managerial Personnel of the entity Remuneration 0 Approval for Salary 370000 0 0
Total value of transaction during the reporting period 333225000