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 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 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
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 No
(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. No
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 2025-04-08
Indicate Company website link for updated RPT policy of the Company www.riyazgangjilibasconsumerproductltd.com
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
No default on loan



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 230039000 549393000
Other income 2850000 2853000
Total income 232889000 552246000
2 Expenses
(a) Cost of materials consumed 203686000 519340000
(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 1390000 5174000
(e) Finance costs 3325000 13625000
(f) Depreciation, depletion and amortisation expense 334000 1402000
(f) Other Expenses
1 Other Expenses 13417000 25542000
Total other expenses 13417000 25542000
Total expenses 222152000 565083000
3 Total profit before exceptional items and tax 10737000 -12837000
4 Exceptional items 0 0
5 Total profit before tax 10737000 -12837000
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 7975000 -15745000
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 7975000 -15745000
17 Other comprehensive income net of taxes 0 0
18 Total Comprehensive Income for the period 7975000 -15745000
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 263446000 263446000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 240586000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.3 -0.6
Diluted earnings (loss) per share from continuing operations 0.3 -0.6
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 0.3 -0.6
Diluted earnings (loss) per share from continuing and discontinued operations 0.3 -0.6
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 Standalone
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 6174000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 5836000
Total non-current financial assets 12010000
Deferred tax assets (net) 957000
Other non-current assets 169754000
Total non-current assets 193205000
2 Current assets
Inventories 219699000
Current financial asset
Current investments 0
Trade receivables, current 293557000
Cash and cash equivalents 87579000
Bank balance other than cash and cash equivalents 0
Loans, current 0
Other current financial assets 3917000
Total current financial assets 385053000
Current tax assets (net) 0
Other current assets 0
Total current assets 604752000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 797957000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 263446000
Other equity 240586000
Total equity attributable to owners of parent 504032000
Non controlling interest
Total equity 504032000
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 130942000
Total Trade payable 138872000
Other current financial liabilities 1391000
Total current financial liabilities 278348000
Other current liabilities 1196000
Provisions, current 0
Current tax liabilities (Net) 0
Deferred government grants, Current 0
Total current liabilities 279544000
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 293925000
Total equity and liabilites 797957000
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 Garment 113141000 235495000
2 Rock Salt 116898000 313898000
Total Segment Revenue 230039000 549393000
Less: Inter segment revenue 0 0
Revenue from operations 230039000 549393000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Garment 1975000 -43520000
2 Rock Salt 9236000 41455000
Total Profit before tax 11211000 -2065000
i. Finance cost 3325000 3325000
ii. Other Unallocable Expenditure net off Unallocable income -2850000 -2850000
Profit before tax 10736000 -12837000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Garment 510703000 510703000
2 Rock Salt 188626000 188626000
Total Segment Asset 699329000 699329000
Un-allocable Assets 98628000 98628000
Net Segment Asset 797957000 797957000
4 Segment Liabilities
Segment Liabilities
1 Garment 138872000 138872000
2 Rock Salt 0 0
Total Segment Liabilities 138872000 138872000
Un-allocable Liabilities 155054000 155054000
Net Segment Liabilities 293926000 293926000
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
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



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 -12837000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -11805000
Adjustments for decrease (increase) in trade receivables, current -35880000
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 -18296000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current -4437000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 100454000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 1102000
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 -511000
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 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) 38580000
Net cash flows from (used in) operations 25743000
Dividends received 0
Interest paid -13625000
Interest received 0
Income taxes paid (refund) -1370000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 40738000
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 13625000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -22915000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 19359000
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 19359000
Cash and cash equivalents cash flow statement at beginning of period 68219000
Cash and cash equivalents cash flow statement at end of period 87578000





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 Libas Consumer Products Limited Riyaz Ganji Promoter and Managing Director Remuneration 300000 NA 300000 0 0
2 Libas Consumer Products Limited Riyaz Ganji Promoter and Managing Director Any other transaction Advance for Expenses 700000 NA 670000 0 670000
3 Libas Consumer Products Limited Reshma Ganji Promoter Remuneration 300000 NA 300000 4013000 5444000
4 Libas Consumer Products Limited Reshma Ganji Promoter Any other transaction Advance for Expenses 1731000 NA 1731000 4013000 5444000
5 Libas Consumer Products Limited Smriti Industries An entity controlled by Promoter Any other transaction Commission 926000 NA 926000 0 79000
6 Libas Consumer Products Limited Pawan Mahimtura Relative of Promoter Any other transaction Hire Charges 390000 NA 390000 0 0
7 Libas Consumer Products Limited Pooja Hindia Company Secretary Remuneration 150000 NA 150000 0 0
8 Libas Consumer Products Limited Nishant Mahimtura Promoter and Wholetime Director Loan 989000 NA 989000 0 989000
9 Libas Consumer Products Limited Goldenbricks Consumer Products Limited Entities in which directors are interested Loan 20646000 NA 20646000 0 0
10 Libas Consumer Products Limited FZE LLC Goldenbricks Consumer Products Limited Entities in which directors are interested Sale of goods or services 24499000 NA 24499000 0 0 Textual Information(1)
Total value of transaction during the reporting period 50601000



Text Block
Textual Information(1) Libas Consumer Products Limited FZE LLC is incorporated in Dubai and subsidiary of Libas Consumer Products Limited. Hence, its PAN is not available. As it is mandatory to mention PAN, we have mentioned PAN of Libas Consumer Products Limited to avoid validation error.