LAKSHYA2024-07-012024-09-30 LAKSHYA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member LAKSHYA2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member LAKSHYA2024-09-30 LAKSHYA2024-07-012024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 0 LAKSHYA NOTLISTED INE0VZS01015 Lakshya Powertech Limited Nonbanking Format SME/ITP 2024-04-01 2025-03-31 2024-11-12 2024-11-04 INR Lakhs Half yearly Single segment TheCompanyisexclusivelyengagedinthebusinessofEngineering,ProcurementandConstructionbusiness(EPC) andancilaryoperationsandmaintenanceservicesrelatingtoinfrastructureinteraliaproducts,projectsandsystemsandrelatedactivitiesforpowertransmissionanddistributionsector.ThisinthecontextofAccountingStandard(AS17)“SegmentReporting”,notifiedundertheCompanies(AccountingStandards)Rules,2021,constitutesonesingleprimarysegment.The Company does not have a secondary segment. Accordingly, disclosures required under AS 17 are not applicable. 15:00:00 16:00:00 2024-11-12 2024-11-12 true Cash Flow Indirect Not applicable 2024-04-01 2024-09-30 Unaudited Standalone 667037000.00 4638000.00 671675000.00 30768000.00 104560000.00 -135627000.00 207903000.00 18739000.00 3042000.00 356398000.00 585783000.00 85892000.00 0.00 85892000.00 0.00 85892000.00 12665000.00 -879000.00 11786000.00 74106000.00 0.00 0.00 0.00 74106000.00 74106000.00 93111000.00 10 10.14 10.14 0.00 0.00 0.00 1. The above unaudited Financial Results were reviewed by the Audit Committee and then approved by the Board of Directors in their respective meeting held on November 12, 2024 2. The Results for the half-year ended September 30, 2024 are reviewed by the statutory auditor of the company in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 3. These financial results have been prepared in accordance with the recognition and measurement principles of Accounting Standards ( AS ) prescribed section 133 of the Companies Act 2013 (the Act ) read with relevant rules issued thereunder and the other accounting principles generally accepted in India. 4. The Earning Per Share (EPS) has been computed in accordance with the Accounting Standard on Earnings Per Share (AS 20) which required effect of bonus issue to be given till the earliest period reported. EPS for the half-year ended March 31, 2023, September 2023 and 2022 are not annuualised. 5. The comparative results for the half-year ended September 30, 2023 have not been audited or reviewed by the statutory auditors of the Company. The management has exercised necessary due diligence to ensure that the said comparative results provide a true and fair view of its affairs. 6. The figures for the half-year ended March 31, 2024 are balancing figures between audited figures in respect of the full financial year ended March 31, 2024 and the unaudited unpublished half-year figures up to the period ended September 30, 2023 as calculated above in Pt. 5. 7. The Company is exclusively engaged in the business of Engineering, Procurement and Construction business (EPC) and ancilary operations and maintenance services relating to infrastructure interalia products, projects and systems and related activities for power transmission and distribution sector. This in the context of Accounting Standard (AS 17) “Segment Reporting”, notified under the Companies (Accounting Standards) Rules, 2021, constitutes one single primary segment. The Company does not have a secondary segment. Accordingly, disclosures required under AS 17 are not applicable. 8. The Company has issued 27,72,800 equity shares of Rs.10 each at premium of Rs.170 each by way of IPO and got listed on Emerge platform of NSE on October 23, 2024.9.Previous year/period's figures have been regrouped/reclassified wherever necessary to correspond with the current period's classification for comparison. Following are the various ratios: 1) Debt equity ratio: 0.719 2) Debt service coverage ratio: 0.304 3) Interest coverage ratio: 5.746 Direct Expenses 333878000.00 Other Expenses 22520000.00 93111000.00 313157000.00 0.00 406268000.00 0.00 0.00 0.00 0.00 0.00 0.00 864000.00 864000.00 292307000.00 58561000.00 130271000.00 46432000.00 65642000.00 593213000.00 1000345000.00 19505000.00 0.00 0.00 0.00 0.00 800000.00 20305000.00 0.00 2869000.00 0.00 41622000.00 54231000.00 119027000.00 0.00 189710000.00 252557000.00 2219000.00 22606000.00 206771000.00 207455000.00 881318000.00 1000345000.00 17527000.00 3042000.00 0.00 0.00 0.00 0.00 -2743000.00 2667000.00 0.00 0.00 20493000.00 -164515000.00 84091000.00 -72039000.00 56411000.00 26877000.00 0.00 -69175000.00 -48682000.00 37210000.00 0.00 0.00 0.00 9854000.00 0.00 27356000.00 0.00 0.00 27356000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3105000.00 0.00 800000.00 0.00 0.00 0.00 0.00 0.00 2371000.00 0.00 0.00 0.00 -1534000.00 0.00 0.00 -1534000.00 10000000.00 0.00 0.00 2303000.00 0.00 0.00 17527000.00 0.00 0.00 -5224000.00 0.00 0.00 -5224000.00 20598000.00 0.00 20598000.00 4127000.00 24725000.00