LEMERITE2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member LEMERITE2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares LEMERITE 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Consolidated 2286379000.00 17117000.00 2303496000.00 0.00 2087159000.00 22505000.00 18821000.00 38822000.00 2381000.00 131408000.00 2301094000.00 2403000.00 0.00 2403000.00 0.00 2403000.00 1007000.00 -276000.00 731000.00 1672000.00 0.00 0.00 0.00 1672000.00 0.00 -89000.00 1760000.00 234810000.00 10 0.07 0.07 0.00 0.00 0.00 NOTES TO AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE HALF YEAR AND YEAR ENDED ON MARCH 2024: 1. The above Statement of Audited Consolidated Financial Results ( Financial Results,') for the Half year and year ended 31 March 2024, are prepared and published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, as amended. These financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 25th May 2024. These Financial Results have been subject to an audit by the statutory auditors of the Company who have expressed an unmodified opinion thereon. These financial results are prepared in accordance with the principles laid down in Accounting Standards as prescribed under Section 133 of the Companies Act, 2013, ( the Act ) read with the relevant Rules thereunder and other accounting principles generally accepted in India. 2. The requirement of AS-17th “Segment Reporting” is not applicable to the Company as it is engaged in a single business segment. 3. Previous period’s figures have been regrouped/re-classified wherever necessary to make the same comparable. 4. The company have the following subsidiaries namely - Le Merite Laxmi Spinning Private Limited and Le Merite Filament Private Limited; therefore, standalone and consolidated financials are presented. 5. There were not any changes in the Accounting Policy of the Company during the reporting period. 6. As per requirements of regulation 33 of the Securities and Exchange Board of India, the company is required to publish standalone and consolidated audited financial results. Investors can view the audited standalone and consolidated financial results of the company for the half year and year ended on March 31, 2024, on the Company’s website www.lemeriteexports.com or on www.nseindia.com, the website of the National Stock Exchange of India Limited (NSE). 7. Ratios Particulars 01-04-2023 to 31-03-2024 Debt equity ratio 0.06 Debt service coverage ratio 8.48 Interest service coverage ratio 34.56 Audited Consolidated 4681534000.00 37339000.00 4718873000.00 0.00 4337250000.00 3758000.00 35126000.00 73605000.00 4661000.00 241350000.00 4695747000.00 23126000.00 0.00 23126000.00 0.00 23126000.00 6009000.00 -356000.00 5653000.00 17473000.00 0.00 0.00 0.00 174.73 0.00 21000.00 17453000.00 234810000.00 10 705125000.00 0.74 0.74 0.00 0.00 0.00 Other Expenses 131408000.00 Other Expenses 241350000.00 0.00 4661000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4661000.00 3757000.00 29949000.00 50164000.00 -91417000.00 -10235000.00 711000.00 -17071000.00 -12411000.00 10715000.00 0.00 0.00 0.00 9008000.00 0.00 1707000.00 0.00 0.00 1707000.00 0.00 0.00 0.00 2390000.00 0.00 0.00 0.00 0.00 0.00 14167000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -16557000.00 0.00 0.00 -16557000.00 0.00 0.00 0.00 60176000.00 0.00 11741000.00 0.00 0.00 -3952000.00 44484000.00 0.00 0.00 44484000.00 29634000.00 0.00 29634000.00 419958000.00 449591000.00