5395422026-01-012026-03-315395422026-03-315395422025-03-315395422025-04-012026-03-315395422026-01-012026-03-31in-capmkt:OtherExpenses1Member5395422026-01-012026-03-31in-capmkt:OtherExpenses2Member5395422025-04-012026-03-31in-capmkt:OtherExpenses1Member5395422025-04-012026-03-31in-capmkt:OtherExpenses2Member5395422026-03-31OtherNoncurrentFinancialAssetsDomain15395422026-03-31OtherNoncurrentAssetsDomain15395422026-03-31OtherCurrentFinancialAssetsDomain15395422026-03-31OtherCurrentAssetsDomain15395422026-03-31OtherNoncurrentFinancialLiabilitiesDomain15395422026-03-31OtherCurrentFinancialLiabilitiesDomain15395422026-03-31OtherCurrentFinancialLiabilitiesDomain25395422026-03-31OtherCurrentLiabilitiesDomain15395422026-01-012026-03-31in-capmkt:ReportableSegments1Member5395422026-01-012026-03-31in-capmkt:ReportableSegments2Member5395422026-01-012026-03-31in-capmkt:ReportableSegments3Member5395422025-04-012026-03-31in-capmkt:ReportableSegments1Member5395422025-04-012026-03-31in-capmkt:ReportableSegments2Member5395422025-04-012026-03-31in-capmkt:ReportableSegments3Member5395422026-01-012026-03-31in-capmkt:ReportableSegments1Member5395422026-01-012026-03-31in-capmkt:ReportableSegments2Member5395422026-01-012026-03-31in-capmkt:ReportableSegments3Member5395422025-04-012026-03-31in-capmkt:ReportableSegments1Member5395422025-04-012026-03-31in-capmkt:ReportableSegments2Member5395422025-04-012026-03-31in-capmkt:ReportableSegments3Member5395422026-01-012026-03-31in-capmkt:ReportableSegments1Member5395422026-03-31in-capmkt:ReportableSegments1Member5395422026-01-012026-03-31in-capmkt:ReportableSegments2Member5395422026-03-31in-capmkt:ReportableSegments2Member5395422026-01-012026-03-31in-capmkt:ReportableSegments3Member5395422026-03-31in-capmkt:ReportableSegments3Member5395422026-01-012026-03-31in-capmkt:ReportableSegments1Member5395422026-03-31in-capmkt:ReportableSegments1Member5395422026-01-012026-03-31in-capmkt:ReportableSegments2Member5395422026-03-31in-capmkt:ReportableSegments2Member5395422026-01-012026-03-31in-capmkt:ReportableSegments3Member5395422026-03-31in-capmkt:ReportableSegments3Member5395422026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15395422025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15395422026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares539542LUXINDNOTLISTEDINE150G01020LUX INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-212026-05-11INRCroresQuarterlyFourth quarterMulti segment2026-05-2113:30:002026-05-2116:15:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated87301000001129000008843000000338700000077600000118710000046690000010960000078700000296950000082764000005666000000566600000902000003800000940000000472600000000047260000010100000482700000438800000338000004489000003380000062600000214.5914.590014.5914.592025-04-012026-03-31AuditedConsolidated292874000003208000002960820000014350300000703000000-1598900000179030000037720000030030000012249800000281720000001436200000-611000001375100000310400000400000031440000001060700000000010607000001440000010751000001038000000227000001052400000227000006260000021827780000034.5234.520034.5234.52Subcontracting/Jobbing Expenses1617400000Other Expenses1352100000Subcontracting/Jobbing Expenses7189700000Other Expenses5060100000390370000016940000000200000730000000000122700000122700000016020000043635000009936700000154810000011258700000910500000619000004800000007450000014333700000310000002223700000265251000000030888600000626000001827780000018340400000-132800000182076000002000000000026910000028910000017530000050900000051530000057828000007991000004603800000540290000080180000011987500000155800000224000000012165700000001268100000030888600000Other non-current financial assets122700000Other non-current assets160200000Other current financial assets74500000Other current assets2223700000Lease Liabilities269100000Lease liabilities112100000Other financial liabilities689700000Other current liabilities155800000Vertical - A3986500000Vertical - B3566500000Vertical - C1177100000Vertical - A13652200000Vertical - B12356500000Vertical - C3278700000873010000029287400000873010000029287400000Vertical - A297000000Vertical - B239000000Vertical - C86000000Vertical - A641800000Vertical - B745100000Vertical - C1780000006220000001564900000554000001897000005666000001375200000Vertical - A13704100000Vertical - B13484000000Vertical - C32098000003039790000049070000030888600000Vertical - A6507400000Vertical - B4802900000Vertical - C8722000001218250000049850000012681000000The management is conducting detailed review of un-allocable assets and liabilities which are directly attributable to business verticals. Pending review, such assets/liabilities and related expenses has been shown as "unallocable". <BR> <BR> Notes- <BR> <BR> 1.The Consolidated audited financial results of the Company for the quarter and year ended March 31, 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on May 21, 2026. The Statutory Auditors of the Company have carried out audit of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> <BR> 2. The Consolidated financial results comprise of Lux Industries Limited and its subsidiary, Artimas Fashions Private Limited . <BR> <BR> 3.“Exceptional items” includes: <BR> a. On November 21, 2025, the Government of India notified the four Labour Codes – Code on Wages, 2019, Code on Social Security, 2020, Industrial Relations Code, 2020 and Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the “Codes”), consolidating 29 existing labour laws. The Ministry of Labour & Employment subsequently published draft Central Rules and FAQs to enable assessment of the financial impact arising from changes in regulations. <BR> Based on the assessment carried out by the Company, on the basis of information currently available and consistent with the guidance issued by the Institute of Chartered Accountants of India, the incremental past service cost of Rs. 2.76 Crores, has been recognised in the financial results of the Company for the year ended March 31, 2026. <BR> Upon notification of the final Central / State Rules under the Codes, the Company will reassess the impact, if any, on the measurement of employee benefit obligations and provide appropriate accounting treatment in accordance with applicable accounting standards. <BR> <BR> b. During the year, the Company has settled entry tax disputes pertaining to earlier years under the West Bengal Settlement of Dispute (SOD) Act, 2025. Pursuant to such settlement, an amount of Rs. 3.35 Crores has been recognised in the financial results for the year ended March 31, 2026 as an exceptional item. <BR> <BR> 4. Pursuant to a Family Settlement Aggrement among the promoter group, the Board of Directors of the Company, at its meeting held on 23 April 2026, has accorded its in-principle approval for a proposed Scheme of Demerger, whereby the business undertakings of Vertical A and Vertical C are proposed to be demerged into two separate Wholly Owned Subsidiaries of the Company, to be incorporated for this purpose and business of Vertical B shall continue in the Company. As the proposed Scheme of Demerger is currently at a preliminary stage, and pending finalisation and consequential filing with the concerned regulatory authorities for their necessary approvals, no effect has been given in these financial statements. <BR> <BR> Earlier, the Company had identified three distinct business verticals each specializing in the production, marketing, and distribution of products under major brands as below: <BR> <BR> Business Vertical Brands <BR> Vertical A Lux Cozi, ONN, Lux Cotts' wool, Lux Mozze, Lux Parker, Lux Cozi Pynk <BR> Vertical B Lux Nitro, Lux Venus, Lyra, Lux Inferno, Lux Venus Rainwear <BR> Vertical C GenX, Lux Classic, Lux Karishma, Lux Amore <BR> <BR> Accordingly, the Company has recognized these business verticals as distinct operating segments in accordance with Ind AS 108 - Operating Segment. <BR> <BR> 5.During the quarter ended 31 March 2026, the Management has further identified and allocated assets and liabilities that are attributable to the respective business verticals which were previously classified as 'Un-allocable'. Consequent to such allocation, depreciation on the identified assets has been charged to the respective business verticals with effect from the quarter ended 31 March 2026. <BR> <BR> 6. The Board of Directors has recommended final dividend of Rs. 2.00/- (100 %) per equity share of Rs. 2/- each for the financial year ended March 31, 2026 which is subject to approval of the shareholders in the ensuing Annual General Meeting.The Promoters and Promoter Group have waived their right to receive the Final Dividend for the Financial Year 2025-26. <BR> <BR> 7. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between audited figures in respect of full financial year and published up to date figures up to the end of third quarter of the relevant financial year. The published figures up to the end of third quarter of the relevant financial year were subject to limited review. <BR> <BR> 8. Prior period figures have been rearranged / regrouped, wherever necessary. <BR> <BR> 377200000-1659100000-22729000000-34320000000001149500000011320000003003000000-13200000000001522000000-68000000-33000000-700000-23000000-2543200000-1168100000-900000003161000000-14851000000000000062000005519000002438000000000000000001700000000009000001705000000-43300000-343800000000000000-293020000088200000155000003773000000024492000006203000000620300000290200000910500000Remeasurements of the defined benefit (liabilities) / asset1360000013600000Remeasurements of the defined benefit (liabilities) / asset193000001930000035000004900000001010000014400000AuditedtrueS K AGRAWAL AND CO CHARTERED ACCOUNTANTS LLPtrue2028-07-31