LEXUS2023-01-012023-03-31 LEXUS2023-01-012023-03-31 LEXUS2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member LEXUS2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member LEXUS2023-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 000000 LEXUS NOTLISTED Lexus Granito (India) Limited Equity 2022-04-01 2023-03-31 2023-05-30 2023-05-23 INR Lakhs Yearly 16:00:00 17:40:00 2023-05-30 2023-05-30 true Cash Flow Indirect Declaration of unmodified opinion Single segment Manufacturer of Vitrified Tiles and Wall Tiles 2023-01-01 2023-03-31 Audited Standalone 376766000.00 4627000.00 381393000.00 207751000.00 25512000.00 3057000.00 9520000.00 10974000.00 43805000.00 113915000.00 414534000.00 -33141000.00 0.00 -33141000.00 0.00 655000.00 655000.00 0.00 -33796000.00 0.00 0.00 0.00 0.00 -33796000.00 440000.00 -33356000.00 0.00 0.00 191907000.00 10 -1.74 -1.74 0.00 0.00 -1.74 -1.74 0.00 0.00 0.00 1. The above audited financial results for the quarter and year ended 31st March 2023 have been prepared by the Company in accordance with Regulation 33 of SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015 (as amended) and were reviewed by the Audit Committee and approved & taken on record by the Board of Directors at their Meeting held on Tuesday 30th May 2023. 2. As required under Regulation 33 of the SEBI (LODR) Regulations 2015, the Statutory Auditors have issued their Report on the aforesaid audited financial results for the quarter and year ended 31st March. 2023 which has also taken on record by the Audit Committee and the Board at their Meeting held on Tuesday 30th May 2023. The report does not have any impact on the aforesaid financial results which needs any explanation by the Board. 3. These financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued there-under and in terms of the Regulation 33 of the SEBI (LODR) Regulations, 2015, as modified by circular dated July 5, 2016. 4. The business activity of the Company falls within a single operating business segment viz Ceramic Tiles and Allied Products and hence there is no other reportable segment as per Ind AS 108 Operating Segments 5. The Company is engaged in Manufacturing and sale of Vitrified Tiles and Wall Tiles. 6. The Above Financial Results are available on Companies website www.lexustile.com 7. The previous period figures of the company have been regrouped/re arranged wherever necessary to make them comparable with the reporting with current period. 8. Reconciliation of between financial results and equity as per Ind as and as previously reported under previous GAAP for the quarter/ year are as under Total comprehensive Income Reconciliation (Rs. in Lakhs) Year ended 31.03.2022 Net profit as reported under previous GAAP 1,338.57 Interest on lease (12.24) Interest on amortisation cost 6.07 Depreciation on Lease hold Land (22.95) Reversal of Lease 38.19 Reversal of long term capital gain on mutual fund (74.01) Reversal of Gratuity Expenses (16.20) Deferred Tax Impact (99.78) Net Profit as per IND AS 1,157.65 Other Comprehensive Income net of tax 11.69 Total comprehensive income as per Ind As 1169.34 Equity reconciliation (Rs. in Lakhs) Year ended 31.03.2022 Equity Reported under previous GAAP 1,230.25 Right to use Assets 74.58 Lease Liabilities (113.09) Amortisation of borrowing cost 3.85 Impact of deferred tax assets 99.21 Net Equity under IND AS 1,294.81 9. The Company has received approval from National Stock Exchange of India Limited for listing and trading in Equity Shares of the Company on Capital Market Segment (Main Board) of the Exchange with effect from March13, 2023. Single segment 2022-04-01 2023-03-31 Audited Standalone 1009775000.00 10915000.00 1020690000.00 446928000.00 81102000.00 -5603000.00 35893000.00 43302000.00 134490000.00 400272000.00 1136384000.00 -115694000.00 0.00 -115694000.00 0.00 2580000.00 2580000.00 0.00 -118274000.00 0.00 0.00 0.00 0.00 -118274000.00 440000.00 -117834000.00 0.00 0.00 191907000.00 10 0.00 -6.14 -6.14 0.00 0.00 -6.14 -6.14 0.00 0.00 0.00 Other Expenses 113915000.00 Other Expenses 400272000.00 572618000.00 2819000.00 0.00 215000.00 0.00 0.00 0.00 89000.00 73259000.00 0.00 24365000.00 97713000.00 11376000.00 13000.00 684754000.00 715484000.00 0.00 144400000.00 2391000.00 0.00 0.00 11937000.00 158728000.00 0.00 0.00 874212000.00 0.00 0.00 1558966000.00 191907000.00 11645000.00 203552000.00 203552000.00 398101000.00 208365000.00 22573000.00 629039000.00 3431000.00 632470000.00 292712000.00 350133000.00 642845000.00 79017000.00 1082000.00 722944000.00 1355414000.00 1558966000.00 43302000.00 -88621000.00 50002000.00 0.00 0.00 0.00 1630000.00 -1523000.00 0.00 38128000.00 0.00 -3230000.00 0.00 134490000.00 0.00 335000.00 265000.00 0.00 19404000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 194182000.00 78488000.00 0.00 0.00 0.00 0.00 608000.00 79096000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 137310000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -137321000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 140021000.00 35577000.00 0.00 2444000.00 0.00 43302000.00 0.00 0.00 58698000.00 473000.00 0.00 473000.00 1918000.00 2391000.00 609000.00 609000.00 169000.00 169000.00 0.00 0.00