LLOYDS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member LLOYDS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LLOYDS 2023-04-01 2024-03-31 INR Half yearly true Cash Flow Indirect Unaudited Standalone 184256000.00 5674000.00 189930000.00 71165000.00 0.00 -31726000.00 69028000.00 2635000.00 25425000.00 104380000.00 240907000.00 -50977000.00 0.00 -50977000.00 0.00 -50977000.00 0.00 -1394000.00 -1394000.00 -49583000.00 0.00 0.00 0.00 -49583000.00 -49583000.00 225000000.00 10 -2.20 -2.11 0.00 0.00 0.00 1. The audited standalone financial results for the half year ended September 30, 2023 were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on November 13, 2023. 2.These financial results have been prepared in accordance with Accounting Standards (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 (Listing Obligation and Disclosures Requirements) Regulations, 2015 (the “Listing Regulations’), as modified by Circular dated July 5, 2016. 3.The method of Inventory Valuation has been changed from Cost to Weighted Average Method, and this change has resulted in an increase in the value of inventory by Rs. 57.89 lakhs. 4.The Company has only one Reportable Segment as defined in AS-17 Segment Reporting .Therefore Segment reporting is not applicable. 5.The Statutory auditors of the Company have conducted a limited review of the financial results for the half year ended September 30, 2023. An unqualified report has been issued by them thereon. 6.The figures for the half year ended September 30, 2023 and the corresponding half year ended in the previous year as reported in attached financial results are the balancing figures between the audited figures in respect of full financial year and the published year to date figures up to the end of the half year of the financial year. 7.During the half year under review, the Nomination & Remuneration Committee ('Committee') at its meeting held on April 8, 2023, has granted 11,32,132 Employee Stock Options under Lloyds Luxuries Limited Employees Stock Option Scheme – 2023 to the eligible employees of the Company. The Exercise Price shall be Rs. 15/- each for 7,32,132 Option and Rs. 10/- each for 4,00,000 Options. The Options shall vest as per the vesting schedule approved by the Committee. 8.The company during the period has not received any complaint from its Registrar & Share Transfer Agent. 9.The figures of previous periods are regrouped/rearranged wherever necessary. 10.The figures in lakhs are rounded off to two decimals. 11.Income tax expense has been recognized in each Interim Period based on the best estimates of the weighted average annual effective tax rate as estimated by management. 12.Deferred Tax has been recognized in each Interim Period on the estimates made by management. 13.In the month of May 2023, a fire incident transpired at the Juhu store in Mumbai. The company had claimed Insurance from Insurance Company. Subsequently, we have received a partial insurance payment from the Insurance company. However, the remaining balance is presently undergoing due process and remains unresolved. Operating Expenses 74744000.00 Other Expenses 29636000.00 -3039000.00 25425000.00 0.00 21000.00 0.00 0.00 0.00 0.00 1449000.00 0.00 23856000.00 -31726000.00 -4120000.00 -4454000.00 5497000.00 7219000.00 0.00 -27584000.00 -3728000.00 -54705000.00 0.00 0.00 0.00 0.00 0.00 -54705000.00 0.00 0.00 -54705000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4226000.00 23016000.00 0.00 0.00 0.00 -4579000.00 0.00 0.00 0.00 4941000.00 0.00 -10000.00 0.00 -18438000.00 0.00 0.00 -18438000.00 0.00 0.00 0.00 0.00 -88731000.00 0.00 2635000.00 0.00 0.00 86096000.00 0.00 0.00 86096000.00 12953000.00 0.00 12953000.00 1507000.00 14460000.00