5448392026-04-012026-06-305448392026-04-012026-06-30in-capmkt:OtherExpenses1Member5448392026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15448392026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544839LCLNOTLISTEDINE0QJW01029LOHIA CORP LIMITEDMain BoardEquity2026-04-012027-03-312026-08-192026-08-12INRMillionsQuarterlyFirst quarterSingle segmentManufacturing of Machines2026-08-1918:30:002026-08-1919:30:00Not applicablefalsefalseThere is no default on loans and there is no debt securities applicable to the entity2026-04-012026-06-30UnauditedStandalone49975100007010000050676100002634790000270370000-1050100004847300001636000011808000066176000040810800009865300000986530000255930000-21400002537900000732740000000073274000028920000761660000105650000105.656.946.94006.946.94Notes: <br /> 1. The above standalone unaudited financial results of Lohia Corp limited (the 'Company') have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 19 August 2026. These standalone unaudited financial results for quarter ended 30 June 2026 have been subjected to limited review by the statutory auditors of the Company. <br /> <br /> 2. These standalone unaudited financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulations 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 (as amended). <br /> <br /> 3. Subsequent to the 30 June 2026 quarter, the Company had completed its Initial Public Offer (IPO) of 25,931,407 equity shares of face value of Rs. 1 each at an issue price of Rs. 425 per share. A discount of Rs. 40 per share was offered to eligible employees biding in the employee reservation portion of 200,000 equity shares. Pursuant to IPO, the equity shares of the Company were listed on National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on 30 July 2026. The issue comprised of offer for sale of 25,931,407 equity shares by selling shareholders, aggregating to Rs.11,012.85 million. <br /> Accordingly, these standalone unaudited financial results for the quarter ended 30 June 2026 have been drawn up for the first time in accordance with the SEBI listing regulations. <br /> <br /> 4. Figures for the quarter ended 31 March 2026 are the balancing figures between audited figures for the full year ended 31 March 2026 and the special purpose interim standalone audited year to date figures upto nine months 31 December 2025. <br /> <br /> 5. The standalone financial results for the quarter ended 30 June 2025 have not been subject to limited review or audit. However, the management has excerised necessary diligence to ensure that the financial results for for these quarters provide a true and fair view of the Company's affairs. <br /> <br /> 6. The operating segment of the Company is identified to be "Manufacturing of machines for the HDPE/PP woven fabric industry", as the Chief Operating Decision Maker reviews business performance at an overall Company level as a single segment. Accordingly, no separate segment disclosures have been presented. <br /> <br /> 7. Exceptional Items (Rs. in million) <br /> Particulars Quarter ended Year ended <br /> 31 March 2026 31 March 2026 <br /> Diminution in value of investments in subsidiaries <br /> (refer note 'a' below) 14.27 104.27 <br /> Impact of new labour codes (refer note 'b' below) - 94.16 <br /> <br /> a. The Company holds 100% equity share capital in Leesona Corp, USA (hereinafter referred to as "Leesona"). The value of investments as at 31 March 2026 is Rs.104.27 million which is accounted for at cost less impariment. During the previous year, management had assessed the recoverability of the investments in Leesona, including the future projections, to identify indications of diminution, other than temporary, in the value of investments. <br /> Accordingly, the Company has recognised impairment of Rs. 14.27 million in the quarter ended 31 March 2026 and Rs. 104.27 million for the year ended 31 March 2026 under 'Exceptional items'. <br /> <br /> b. On 21 November 2025, the Government of India notified the four Labour Codes- namely, the Codes on Wages 2019, the Industrial Relations Code 2020, the Code on Social Security 2020, and the Occupational Safety, Health and Working Conditions Code 2020- thereby consolidating 29 existing labour laws. To faciliate the assessment of the financial impact arising from these regulatory changes, the Ministry of Labour & Employnment issued Central Rules and related FAQ's. <br /> The Company had evaluated and disclosed the incremental impact of these changes based on expert input and the best information available, in line with the guidance provided by the Institute of Chartered Accountants of India. Given the material, regulatory driven, and non-recurring nature of this impact, the Company had presented such incremental impact, aggregating to Rs. 94.16 million for the year ended 31 March 2026 under 'Exceptional items'. <br /> The Company continues to monitor the finalisation of the State Rules and any further government clarifications on other aspects of the Labour codes. <br /> <br /> 8. The above unaudited standalone financial results of the Company for the quarter ended 30 June 2026 are available on the Company's website (www.lohiagroup.com) and also on the website of BSE (www.bseindia.com) and NSE (www.nseindia.com), where the shares of the Company are listed. <br /> Other Expenses661760000Re-measurement gains/(losses) on defined benefit plans14370000143700003620000Net gain/ (loss) on cash flow hedges30070000300700001190000028920000