LLOYDS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member LLOYDS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses02Member LLOYDS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member LLOYDS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LLOYDS 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 218938000.00 2066000.00 221003000.00 0.00 31205000.00 7698000.00 75748000.00 1196000.00 25820000.00 108462000.00 250129000.00 -29126000.00 0.00 -29126000.00 -2847000.00 -31973000.00 0.00 -1491000.00 -1491000.00 -30483000.00 0.00 0.00 0.00 -30483000.00 -30483000.00 226533000.00 10 -13.54 -12.52 0.00 0.00 0.00 Notes: 1.The audited standalone financial results for the half year and financial year ended March 31, 2024 were reviewed by the Audit Committee and approved by Board of Directors at their respective meetings held on May 14, 2024. 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 Company has only one Reportable Segment as defined in AS-17 Segment Reporting .Therefore Segment reporting is not applicable. 4.The Statutory auditors of the Company have conducted an audit of the financial results for the half year ended March 31, 2024 and year to date results for the period from April 1, 2023, to March 31, 2024. An unqualified report has been issued by them thereon. 5.The figures for the half year ended March 31, 2024 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 upto the end of the half year of the financial year. 6.During the half year under review, the Nomination & Remuneration Committee ('Committee') at its meeting held on November 13, 2023, has granted 2,68,720 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 1,18,720 Option and Rs. 10/- each for 1,50,000 Options. The Options shall vest as per the vesting schedule approved by the Committee. Details of Employee Stock Options for the half year ended 31st March, 2024 are as follows : Number of Options Outstanding at the beginning of the period Oct 1, 2023 : 11,32,132 Number of Options Exercisable at the beginning of the period Oct 1, 2023 : - Number of Options Granted during the period :2,68,720 Number of Options Vested during the period : - Number of Options Lapsed during the period : 1,47,298 Number of Options Exercised during the period : - Number of Options Outstanding at the end of the period March 31, 202312,53,554 Number of Options Exercisable at the end of the period March 31, 2024 - 7.The company during the period has not received any complaint from its Registrar & Share Transfer Agent. 8.The figures of previous periods are regrouped/rearranged wherever necessary. 9.The figures in lakhs are rounded off to two decimals. 10.Deferred Tax has been recognized for the respective period on actuals basis. 11.In the month of May 2023, a fire incident transpired at the Juhu store in Mumbai. The company had claimed Insurance from Insurance Company. We had received a partial insurance payment from the Insurance company in the first half of this financial year and the full and final settlement was done in the second half of this financial year. Subsequently, we have booked the balance amount on which the claim was not received in Profit and Loss Account as Extraordinary item. 12. Debt-Equity Ratio and Debt Service Coverage Ratio is Nil. 13.Interest Service Coverage Ratio is (24.96) for the Half year ended on 31st March, 2024 and (19.903) for the financial year ended on 31st March, 2024. Audited Standalone 403194000.00 7739000.00 410933000.00 0.00 102370000.00 -24027000.00 144776000.00 3830000.00 51244000.00 212842000.00 491035000.00 -80102000.00 0.00 -80102000.00 -2847000.00 -82949000.00 0.00 -2883000.00 -2883000.00 -80066000.00 0.00 0.00 0.00 -800.66 -80066000.00 226533000.00 10 0.00 -35.57 -32.89 0.00 0.00 0.00 Operating Expenses 73547000.00 Other Expenses 34915000.00 Operating Expenses 148291000.00 Other Expenses 64551000.00 -1588000.00 51244000.00 0.00 151000.00 0.00 0.00 0.00 3387000.00 2076000.00 0.00 55270000.00 -24028000.00 -2157000.00 -5760000.00 3470000.00 -13126000.00 0.00 -41601000.00 13669000.00 -66433000.00 0.00 0.00 0.00 0.00 0.00 -66433000.00 -2847000.00 0.00 -69280000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6760000.00 37306000.00 0.00 0.00 0.00 892000.00 0.00 0.00 0.00 6824000.00 0.00 103222000.00 0.00 80392000.00 0.00 0.00 80392000.00 1849000.00 0.00 0.00 0.00 0.00 0.00 3830000.00 0.00 15087000.00 13106000.00 0.00 0.00 13106000.00 24218000.00 0.00 24218000.00 1037000.00 25255000.00