Integrated Filing — IndAS



General information about company
Scrip Code 000000
NSE Symbol LIBAS
MSEI Symbol NOTLISTED
ISIN INE908V01012
Name of company Libas Consumer Products 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 13-Jun-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Jun-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 13-Jun-2025   19:30:00
End date and time of board meeting 13-Jun-2025   21:59:00
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 Not applicable



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 313350000 919101000
Other income 2850000 2853000
Total income 316200000 921954000
2 Expenses
(a) Cost of materials consumed 292590000 776248000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0 0
(d) Employee benefit expense 13428000 21708000
(e) Finance costs 3499000 14245000
(f) Depreciation, depletion and amortisation expense 334000 1402000
(f) Other Expenses
1 Other Expenses -3778000 79000000
Total other expenses -3778000 79000000
Total expenses 306073000 892603000
3 Total profit before exceptional items and tax 10127000 29351000
4 Exceptional items 0 0
5 Total profit before tax 10127000 29351000
6 Tax expense
7 Current tax 0 0
8 Deferred tax 2762000 2908000
9 Total tax expenses 2762000 2908000
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 7365000 26443000
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 7365000 26443000
17 Other comprehensive income net of taxes -1524000 -6091000
18 Total Comprehensive Income for the period 5841000 20352000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7365000 26443000
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 0 0
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 263446000 263446000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 553632000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.22 1.23
Diluted earnings (loss) per share from continuing operations 0.22 1.23
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 0.22 1.23
Diluted earnings (loss) per share from continuing and discontinued operations 0.22 1.23
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 10484000
Capital work-in-progress 0
Investment property 0
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 100000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 169754000
Total non-current financial assets 169854000
Deferred tax assets (net) 957000
Other non-current assets 5836000
Total non-current assets 187131000
2 Current assets
Inventories 311266000
Current financial asset
Current investments 0
Trade receivables, current 416556000
Cash and cash equivalents 152989000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 44435000
Total current financial assets 613980000
Current tax assets (net) 0
Other current assets 0
Total current assets 925246000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 1112377000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 263446000
Other equity 553632000
Total equity attributable to owners of parent 817078000
Non controlling interest 0
Total equity 817078000
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 11863000
Total non-current financial liabilities 11863000
Provisions, non-current 0
Deferred tax liabilities (net) 0
Deferred government grants, Non-current 0
Other non-current liabilities 2518000
Total non-current liabilities 14381000
Current liabilities
Current financial liabilities
Borrowings, current 138085000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 7930000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 132298000
Total Trade payable 140228000
Other current financial liabilities 1409000
Total current financial liabilities 279722000
Other current liabilities 1196000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 280918000
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 295299000
Total equity and liabilites 1112377000
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 Garment 196452000 605204000
2 Rock Salt 116898000 313898000
Total Segment Revenue 313350000 919102000
Less: Inter segment revenue 0 0
Revenue from operations 313350000 919102000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Garment 1538000 -710000
2 Rock Salt 9237000 41455000
Total Profit before tax 10775000 40745000
i. Finance cost 3499000 3499000
ii. Other Unallocable Expenditure net off Unallocable income -2850000 -2850000
Profit before tax 10126000 29353000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Garment 765888000 765888000
2 Rock Salt 188626000 188626000
Total Segment Asset 954514000 954514000
Un-allocable Assets 157863000 157863000
Net Segment Asset 1112377000 1112377000
4 Segment Liabilities
Segment Liabilities
1 Garment 140229000 140229000
2 Rock Salt 0 0
Total Segment Liabilities 140229000 140229000
Un-allocable Liabilities 155071000 155071000
Net Segment Liabilities 295300000 295300000
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 Foreign Currency Translation Reserve -1524000 -6091000
Total Amount of items that will not be reclassified to profit and loss -1524000 -6091000
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
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 -1524000 -6091000



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 29351000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -35475000
Adjustments for decrease (increase) in trade receivables, current -18884000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 8983000
Adjustments for decrease (increase) in other non-current assets -19336000
Adjustments for other financial assets, non-current 4292000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 99672000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 975000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1402000
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 -509000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 6091000
Adjustments for dividend income 0
Adjustments for interest income 1912000
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) 520000
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) 45819000
Net cash flows from (used in) operations 75170000
Dividends received 0
Interest paid -14245000
Interest received 0
Income taxes paid (refund) -1497000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 90912000
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 376000
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 1912000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 1536000
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 9290000
Payments of lease liabilities 0
Dividends paid 0
Interest paid 14245000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -23535000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 68913000
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 68913000
Cash and cash equivalents cash flow statement at beginning of period 84074000
Cash and cash equivalents cash flow statement at end of period 152987000