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Lawrie & Company LimitedMain BoardEquity2025-04-012026-03-312026-05-172026-05-05INRLakhsQuarterlyFourth quarterMulti segment2026-05-1512:00:002026-05-1717:10:00trueCash Flow IndirectStatement on impact of audit qualificationtruetrueNANAfalsetrue2026-02-06https://www.balmerlawrie.com/storage/codes-policies/Doc_1770436182.pdffalsefalseThere is no loan outstanding as on 31st March, 2026. <BR> The Company is not having any debt securities as on 31st March, 20262026-01-012026-03-31AuditedStandalone7403651000509190000791284100047452760003986600084581000639233000767730002536330008655960006704958000120788300001207883000323779000-2116400030261500009052680000000905268000-10940009041740001710038000105.35.3005.35.31. The standalone audited financial results for the quarter and year ended March 31, 2026 are as per the notified Indian Accounting Standards under the Companies (Indian Accounting Standards) Rules, 2015 as amended. The above results including Report on Operating Segment have been reviewed by the Audit Committee at their meeting held on May 17, 2026 and subsequently approved by the Board of Directors at their meeting held on May 17, 2026. <BR> 2. Visakhapatnam Port Logistics Park Limited (VPLPL), a subsidiary, where the Company holds 60% of the equity capital continues to experience challenges in achieving growth as originally expected. The continuing losses have eroded the networth of the Company by almost 73% as at 31.03.2026. The management, while being hopeful of a turnaround in its performance in the near future, has decided to make additional impairment provision of Rs. 1015.25 Lakhs against the investment in VPLPL as a matter of abundant precaution and accounting prudence. <BR> 3. Previous period/ year's figures have been regrouped/ rearranged / reclassified wherever necessary. <BR> 4. Figures of the last quarter are the balancing figure between the audited figures for the full financial year and the published year to date reviewed figures upto the third quarter of the financial year. <BR> 5. 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Ltd.****** Shri Romon Sebastian Louis******Key management personnel of entity or parentAny other transactionLoan Oustanding including accrued interest0NA0969000889000Balmer Lawrie & Co. Ltd.******Shri Adhip Nath Palchaudhuri******Key management personnel of entity or parentRemuneration4437000NA443700000Balmer Lawrie & Co. Ltd.******Shri Adhip Nath Palchaudhuri******Key management personnel of entity or parentSale of goods or services161000NA16100000Balmer Lawrie & Co. Ltd.******Shri R.M.Uthayaraja******Key management personnel of entity or parentRemuneration3930000NA393000000Balmer Lawrie & Co. Ltd.******Sh. Saurav Dutta******Key management personnel of entity or parentRemuneration4785000NA478500000Balmer Lawrie & Co. Ltd.******Sh. Saurav Dutta******Key management personnel of entity or parentSale of goods or services928000NA92800000Balmer Lawrie & Co. Ltd.******Sh. Abhijit Ghosh******Key management personnel of entity or parentRemuneration3773000NA377300000Balmer Lawrie & Co. Ltd.******Ms Kavita Bhavsar******Key management personnel of entity or parentRemuneration4292000NA429200000Balmer Lawrie & Co. Ltd.******Dr. Vandana Minda Heda******Key management personnel of entity or parentAny other transactionSitting Fees230000NA23000000Balmer Lawrie & Co. Ltd.****** Shri Harishkumar Madhusudan Joshi******Key management personnel of entity or parentAny other transactionSitting Fees245000NA24500000Balmer Lawrie & Co. Ltd.******Shri Abhishek Lahoti******Company Secretary of parent Company, on deputation by Subsidiary CompanyRemuneration1079000NA107900000Balmer Lawrie & Co. Ltd.******Balmer Lawrie Investments Ltd.******ParentAny other transactionNet outstanding recoverable0NA077000290000Balmer Lawrie & Co. Ltd.******PT Balmer Lawrie Indonesia******Joint ventures where entity is venturerAny other transactionNet outstanding receivable0NA026020002602000Balmer Lawrie & Co. Ltd.******Avi-Oil India (P) Ltd.******AssociatesSale of goods or services7813000NA781300000Balmer Lawrie & Co. Ltd.******Visakhapatnam Port Logistics Park Ltd.******SubsidiariesAny other transactionNet outstanding payable0NA002731000Balmer Lawrie & Co. Ltd.******Balmer Lawrie - Van Leer Ltd.******Joint ventures where entity is venturerInvestment0NA0338503000338503000Balmer Lawrie & Co. Ltd.******Avi-Oil India (P) Ltd.******AssociatesInvestment0NA04500000045000000Balmer Lawrie & Co. Ltd.******Balmer Lawrie (UAE) LLC******Joint ventures where entity is venturerInvestment0NA08909900089099000Balmer Lawrie & Co. Ltd.******Visakhapatnam Port Logistics Park Ltd.******SubsidiariesInvestment0NA0810390000810390000Balmer Lawrie & Co. Ltd.******Visakhapatnam Port Logistics Park Ltd.******SubsidiariesAny other transactionProvision for Investment in Shares101525000NA101525000512076000613601000Balmer Lawrie & Co. Ltd.******PT Balmer Lawrie Indonesia******Joint ventures where entity is venturerInvestment0NA0102732000102732000Balmer Lawrie & Co. Ltd.******PT Balmer Lawrie Indonesia******Joint ventures where entity is venturerAny other transactionProvision for Investment in Shares0NA0102732000102732000Balmer Lawrie & Co. Ltd.******PT Balmer Lawrie Indonesia******Joint ventures where entity is venturerAny other transactionProvision0NA026020002602000Balmer Lawrie & Co. Ltd.******Visakhapatnam Port Logistics Park Ltd.******SubsidiariesLoan0NA0146003000146003000Loan03 YEARSLoan0.1053 YEARSUnsecuredLoan Installment funding of VPLPLBalmer Lawrie & Co. Ltd.******Balmer Lawrie - Van Leer Ltd.******Joint ventures where entity is venturerAny other transactionNet outstanding receivable0NA0104330002306000Balmer Lawrie & Co. Ltd.******Balmer Lawrie - Van Leer Ltd.******Joint ventures where entity is venturerAny other transactionNet outstanding payable0NA02303100056691000Balmer Lawrie & Co. Ltd.******Balmer Lawrie (UAE) LLC******Joint ventures where entity is venturerAny other transactionNet outstanding receivable0NA02386700021191000Balmer Lawrie & Co. Ltd.******Balmer Lawrie (UAE) LLC******Joint ventures where entity is venturerAny other transactionNet outstanding payable0NA0181700000Balmer Lawrie & Co. Ltd.******Visakhapatnam Port Logistics Park Ltd.******SubsidiariesAny other transactionNet outstanding receivable0NA08997800092098000Balmer Lawrie & Co. Ltd.******Elegant Industries LLC******100% subsidiary of the joint ventureAny other transactionOthers0NA0001129130000AuditedQualified opinionB. Chhawchharia & Co.true2028-07-31278459580002784595800024537297000245372970002456769000245676900014.3714.37256474660002564746600010092597000100925970001555486900015554869000The Statutory auditors have reported the following in their Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (The Act) <br></br> <br></br> The matters referred to SL-3 of Key Audit Matter related to customer and vendor balance confirmations including unallocated receipts which need further strengthening. <br></br> Qualified opinionWhether appeared first timeNot ApplicableNot QuantifiableSince it refers to an Internal Control Weakness, the same cannot be quantified.We endorse the comments of the management.The Statutory auditors have reported the following in their Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (The Act) <br></br> <br></br> The Branch auditor of Western region reported on deficiency in the design and operating effectiveness of controls over issuance, monitoring, reconciliation and redemption of digital loyalty coupons consequent to an alleged unauthorised redemption of loyalty coupons aggregating to approximately Rs 16.56 Lakhs. The control environment was not effective in preventing or detecting pre-scanned coupons and unauthorised redemption, resulting in a risk of loss to the Company. <br></br> Qualified opinionWhether appeared first timeNot ApplicableNot QuantifiableSince it refers to an Internal Control Weakness, the same cannot be quantified.We endorse the comments of the management Adhip Nath PalchaudhuriSaurav DuttaSaurav DuttaB. Chhawchharia & Co.Kolkata2026-05-17