5005102026-07-285005102026-07-282026-07-285005102026-07-282026-07-28AmalgamatedEntityDomain15005102026-07-28AmalgamatedEntityDomain15005102026-07-282026-07-28AmalgamatedEntityDomain25005102026-07-28AmalgamatedEntityDomain2xbrli:purexbrli:shares500510Larsen & Toubro LtdLTNOTLISTEDINE018A01030NewAmalgamation/ Mergertrue2026-07-2816:45:002026-07-28L&T Power Development LimitedTransferorSubsidiaryTurnover - Nil Networth - Rs. 2,703.12 crores2289663205100002289663205100000000Larsen & Toubro LimitedTransfereeListed Entity (self)Turnover - Rs. 1,53,680.17 crores Networth - Rs. 74,532.90 crores001363411493112317685013757291781001363411493112317685013757291781falsefalsetrueThe Transferor Company was incorporated as the power development arm of Larsen & Toubro Limited with an objective of developing, investing in, operating and maintaining power generation projects, electrical transmission lines and electricity distribution networks and companies. The Transferee Company is a diversified Industrial Conglomerate carrying businesses spanning construction, engineering, manufacturing, technology and global infrastructure and industrial machinery and products addressing critical needs in key sectors of the economy like infrastructure, precision engineering, hydrocarbon, heavy engineering, power, ship building, aerospace, mining and minerals.i. As the Transferor Company has ceased to carry on its core business operations and is an intermediate company, the residual assets, investments and contractual and other rights and obligations will seamlessly vest in the Transferee Company resulting in enhanced operational clarity and legal certainty. ii. It will rationalize administrative efforts and functions, streamline the management structure, improve organisational capability, and foster faster and more effective decision-making iii. It will centralize all pending litigations, claims and contingent liabilities associated with the power development portfolio at the Transferee Company’s level, thereby aligning such exposures with the Transferee Company’s stronger balance sheet, governance and risk management framework. iv. It will achieve a reduction in overheads, including administrative and managerial expenditures, and reduce the multiplicity of legal and regulatory compliances required to be carried out by separate entities. v. It will simplify the group structure, ensuring an optimized corporate holding structure that is better aligned with current business requirements. vi. The Scheme is commercially and economically viable, feasible, fair and reasonable.OthersNot Applicable as the share capital of the Transferor Company, upon Amalgamation, would cancelled, as described above. Accordingly, no valuation exercise has been undertaken by the Transferor Company or the Company.There will be no change in shareholding pattern of the Transferee Company pursuant to the proposed Scheme.N.A.