LEXUS2023-10-012023-12-31 LEXUS2023-10-012023-12-31 LEXUS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member LEXUS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member LEXUS2023-12-31 LEXUS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member LEXUS2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member LEXUS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member LEXUS2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member LEXUS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member LEXUS2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member LEXUS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member LEXUS2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member LEXUS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member LEXUS2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member LEXUS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member LEXUS2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member LEXUS2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member LEXUS2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LEXUS NOTLISTED Lexus Granito (India) Limited Equity 2023-04-01 2024-03-31 2024-02-10 2024-02-02 INR Lakhs Third quarter 13:00:00 14:45:00 2024-02-10 2024-02-10 Not applicable Geographical 2023-10-01 2023-12-31 Unaudited Standalone 265479000.00 2315000.00 267794000.00 176810000.00 1114000.00 -6813000.00 8072000.00 11185000.00 25531000.00 87316000.00 303215000.00 -35421000.00 0.00 -35421000.00 0.00 3479000.00 3479000.00 0.00 -38900000.00 0.00 0.00 0.00 0.00 -38900000.00 131000.00 -38769000.00 0.00 0.00 201907000.00 10 -1.95 -1.95 0.00 0.00 -1.95 -1.95 1. The above financial results for the quarter ended December 31, 2023 have been prepared by the Company in accordance with regulation 33 of SEBI (Listing Obligation & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed and recommended by the Audit Committee of the Board and thereafter were approved and taken on record by the board of directors in their meeting held on February 10, 2024. A limited review of the above results has been carried out by the statutory auditors of the company. 2. Previous Year's /Period's figures have been regrouped/rearranged/ restated/adjusted/rectified wherever considered necessary. 3. Basis of Preparation of the Statement and Adoption of Indian Accounting Standards. The Company has adopted Indian Accounting Standard (IND AS) specified under companies (Indian) Accounting Standard Rules, 2015 [as ammended ] precribed under section 133 of the companies act,2013. 4. The Company is engaged in Manufacturing and sale of Vitrified Tiles and Wall Tile. 5. The Company has executed settlement agreement with Debentures holders dated 29th September, 2023, and as per the agreement company will pay settlement amount of Rs 150.00 Lakhs on the terms contained in settlement Agreement, towards full and final settlement before 30th November, 2023, however Company has paid Rs 75 lakhs towards this agreement till the date of this financial result and for the balance amount company has requested extension of time period of settlement. 6. Segment Reporting 7. The Status of investor's complaints during the Period ended on December 31 ,2023 as under:- Complaints pending at the beginning of the period : NIL Complaints received during the period : NIL Complaints disposed during the period : NIL Complaints resolved at the end of the period : NIL 8. The Figure for the quarter ended 31st December 2023 are balancing figures between the un-audited figures in respect of Nine Months ended on 31st December, 2023 and the un-audited figures up to the Half Year ended on 30th September, 2023 which were subject to limited review. 9. The Figure for the Nine Months ended on 31st December 2022 are balancing figures between the audited figures in respect of Financial Year Ended 31st March 2023 and the figures of quarter ended on 31st March, 2023 which were subject to limited review. Geographical 2023-04-01 2023-12-31 Unaudited Standalone 899671000.00 7111000.00 906782000.00 455063000.00 14619000.00 38811000.00 26921000.00 35478000.00 77068000.00 336679000.00 984639000.00 -77857000.00 0.00 -77857000.00 0.00 6403000.00 6403000.00 0.00 -84260000.00 0.00 0.00 0.00 0.00 -84260000.00 735000.00 -83525000.00 0.00 0.00 201907000.00 10 -4.33 -4.33 0.00 0.00 -4.33 -4.33 Other Expenses 87316000.00 Other Expenses 336679000.00 India 230541000.00 Overseas 34938000.00 India 737964000.00 Overseas 161707000.00 265479000.00 899671000.00 0.00 0.00 265479000.00 899671000.00 India -24236000.00 Overseas 0.00 India -42379000.00 Overseas 0.00 -24236000.00 -42379000.00 11185000.00 35478000.00 0.00 As per the Information and explanation given by management refer below table for segment reporting : Particulars Amount in Lakhs (unless otherwise stated) Quarter Ended Nine Months ended On Year Ended 31.12.2023 30.09.2023 31.12.2022 31.12.2023 31.12.2022 31.03.2023 1. Segment Revenue India 2,305.41 2,498.32 1,657.82 7,379.64 4,552.08 7,168.97 Overseas 349.38 686.19 1,029.46 1,617.07 1,778.01 2,928.78 Total Segment Revenue 2,654.79 3,184.51 2,687.28 8,996.71 6,330.09 10,097.75 Inter Segment Sales - Income From Operations 2,654.79 3,184.51 2,687.28 8,996.71 6,330.09 10,097.75 2. Segment Results Profit/(loss) Before Finance Costs, Exceptional Items & Tax India (242.36) 53.62 (360.18) (423.79) (502.25) (723.93) Overseas - - - - - - Total (242.36) 53.62 (360.18) (423.79) (502.25) (723.93) Less : Finance Cost 111.85 145.90 135.99 354.78 323.28 433.02 Profit/(loss) Before (354.21) (92.28) (496.17) (778.57) (825.53) (1,156.95) Exceptional Items - - - - - - Profit Before Tax (354.21) (92.28) (496.17) (778.57) (825.53) (1,156.95) 3. Capital Employed a) Segment Asset India 13,510.85 14,129.23 15,287.86 13,510.85 15,287.86 14,871.26 Overseas 772.36 731.18 856.74 772.36 856.74 718.41 Total Segment Asset 14,283.21 14,860.41 16,144.60 14,283.21 16,144.60 15,589.67 b) Segment Liabilities India 14,297.49 14,860.41 16,144.60 14,297.49 16,144.60 15,589.67 Overseas - - - - - - Total Segment Liabilities 14,297.49 14,860.41 16,144.60 14,297.49 16,144.60 15,589.67 0.00 -35421000.00 -77857000.00 India 1351085000.00 Overseas 77236000.00 1428321000.00 0.00 1428321000.00 India 1429749000.00 Overseas 0.00 1429749000.00 0.00 1429749000.00 181000.00 1018000.00 50000.00 283000.00 0.00 0.00