LAKHOTIA POLYESTERS (INDIA) LIMITED — Quarter ended March 31, 2026 (Audited) and Year ended March 31, 2026 (Audited)
| Sr. No. | Particulars | For the quarter ended 31st March, 2026 (Audited) | For the quarter ended 31st December, 2025 (Unaudited) | For the quarter ended 31st March, 2025 (Audited) | For the year ended 31st March, 2026 (Audited) | For the year ended 31st March, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | 9.86 | 756.70 | 1,135.32 | 1,584.11 | 6,046.62 | |
| (b) Other Income | 106.18 | 90.79 | 955.89 | 391.97 | 1,169.97 | |
| Total Income | 116.03 | 847.49 | 2,091.22 | 1,976.09 | 7,216.58 | |
| 2 | Expenses | |||||
| (a) Cost of Material Consumed | 74.09 | 628.77 | 1,154.04 | 1,351.52 | 5,564.68 | |
| (b) Changes in inventories of work-in-progress, stock-in-trade and finished goods | (74.09) | 72.79 | (20.52) | 7.48 | 39.74 | |
| (c) Employee Benefits Expenses | 30.96 | 8.16 | 11.35 | 62.46 | 33.40 | |
| (d) Finance Costs | 10.08 | 12.27 | 26.95 | 44.70 | 66.90 | |
| (e) Depreciation and Amortization Expenses | 1.74 | 1.46 | 1.11 | 5.55 | 4.51 | |
| (f) Other Expenses | 54.30 | 55.70 | 420.54 | 189.53 | 701.39 | |
| Total Expenses | 97.08 | 779.15 | 1,593.47 | 1,661.25 | 6,410.62 | |
| 3 | Profit Before Tax for the period / year (1-2) | 18.96 | 68.34 | 497.75 | 314.84 | 805.96 |
| 4 | Tax Expense Charge / (Credit) | |||||
| (a) Current Tax | 5.52 | 11.84 | 99.84 | 83.89 | 202.05 | |
| (b) Previous Tax | – | (10.46) | 0.18 | (8.16) | 0.24 | |
| (c) Deferred Tax | 0.50 | 0.66 | 0.41 | 1.59 | 1.61 | |
| Total Tax Expenses | 6.02 | 2.04 | 100.42 | 77.32 | 203.90 | |
| 5 | Profit after Tax for the period (3-4) | 12.94 | 66.30 | 397.33 | 237.52 | 602.06 |
| 6 | Other Comprehensive Income for the period / year | |||||
| Net changes in fair values of investments in equity shares carried at fair values through OCI | – | – | 2.38 | – | 23.53 | |
| Profit/(Loss) on Sale of Equity Shares held as Investment | 0.22 | – | (195.59) | 0.22 | 34.49 | |
| Less: Tax related to OCI items | 0.06 | – | (54.07) | 0.06 | 13.22 | |
| 7 | Total Comprehensive Income / (Loss) for the period / year (5+6) | 13.10 | 66.30 | 258.19 | 237.69 | 646.86 |
| 8 | Earning per Equity Share (EPS)* (Face value of Rs. 10 each) | |||||
| Basic EPS | 0.13 | 0.63 | 2.47 | 2.27 | 6.18 | |
| Diluted EPS | 0.13 | 0.63 | 2.47 | 2.27 | 6.18 |
| Sr. No. | Particulars | Audited As at 31st March, 2026 | Audited As at 31st March, 2025 |
|---|---|---|---|
| ASSETS | |||
| 1 | Non-Current Assets | ||
| (a) Property, Plant and Equipment | 50.93 | 35.80 | |
| (b) Capital work-in-progress | – | – | |
| (c) Investment Properties | – | – | |
| (d) Intangible Assets | – | – | |
| (e) Financial Assets | |||
| (i) Investments | 0.01 | 0.01 | |
| (ii) Loans & Advances | – | – | |
| (iii) Trade Receivables | – | – | |
| (iv) Other Financial Assets | 3.09 | 46.91 | |
| (f) Deferred Tax Assets | – | – | |
| (g) Other Non-Current Assets | – | – | |
| Total Non-Current Assets | 54.04 | 82.73 | |
| 2 | Current Assets | ||
| (a) Inventories | 35.17 | 111.13 | |
| (b) Financial Assets | |||
| (i) Investments | – | – | |
| (ii) Trade Receivables | 3,112.24 | 3,052.23 | |
| (iii) Cash and Cash Equivalents | 7.08 | 19.97 | |
| (iv) Bank balances other than (iii) above | – | – | |
| (v) Loans & Advances | 430.17 | 78.19 | |
| (vi) Other Financial Assets | 0.28 | 6.58 | |
| (c) Current Tax Assets (Net) | 27.51 | 93.28 | |
| (d) Other Current Assets | 0.15 | 0.10 | |
| Total Current Assets | 3,612.61 | 3,361.48 | |
| Total Assets (1+2) | 3,666.65 | 3,444.21 | |
| EQUITY AND LIABILITIES | |||
| 1 | EQUITY | ||
| (a) Equity Share Capital | 1,047.40 | 1,047.40 | |
| (b) Other Equity | 721.14 | 483.45 | |
| Total Equity | 1,768.54 | 1,530.85 | |
| 2 | LIABILITIES | ||
| Non-Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 15.52 | 10.14 | |
| (ii) Trade Payables | – | – | |
| (iii) Other Financial Liabilities | – | – | |
| (b) Other Non-Current Liabilities | – | – | |
| (c) Provisions | 3.38 | 3.13 | |
| (d) Deferred Tax Liabilities | 2.05 | 0.46 | |
| Total Non-Current Liabilities | 20.95 | 13.74 | |
| 3 | Current Liabilities | ||
| (a) Financial Liabilities | |||
| (i) Borrowings | 1,617.34 | 1,493.26 | |
| (ii) Trade Payables | 167.60 | 287.35 | |
| (iii) Other Financial Liabilities | – | – | |
| (b) Provisions | 84.43 | 109.83 | |
| (c) Current Tax Liabilities (Net) | – | – | |
| (d) Other Current Liabilities | 7.80 | 9.18 | |
| Total Current Liabilities | 1,877.16 | 1,899.62 | |
| Total Equity & Liabilities (1+2+3) | 3,666.65 | 3,444.21 |
| Sr. No. | Particulars | Audited As at 31st March, 2026 | Audited As at 31st March, 2025 |
|---|---|---|---|
| 1 | CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit before Income Tax | 314.84 | 805.96 | |
| Adjustments for: | |||
| Depreciation & Amortization Expenses | 5.55 | 4.51 | |
| Interest Income | (1.46) | (0.60) | |
| Finance Cost | 44.70 | 66.90 | |
| Adjustment of Other Comprehensive Income | 0.22 | 58.02 | |
| – | Operating Profit before Working Capital Changes | 363.85 | 934.79 |
| – | Changes in Operating Assets & Liabilities: | ||
| (Increase) / Decrease in Financial Assets | (361.88) | (1,744.69) | |
| (Increase) / Decrease in Non Financial Assets | 65.72 | (67.73) | |
| Increase / (Decrease) in Financial Liabilities | (119.50) | 71.45 | |
| Increase / (Decrease) in Non Financial Liabilities | (25.19) | 99.48 | |
| (Increase) / Decrease in Inventories | 75.96 | 97.33 | |
| – | Cash Generated from Operations | (1.04) | (609.36) |
| Income Taxes Paid | 77.37 | 217.13 | |
| – | Net Cash Flows from Operating Activities | (78.42) | (826.48) |
| 2 | CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Property, Plant & Equipments | (20.68) | (0.07) | |
| Proceeds from Sale of Investments | – | – | |
| Sale of Property, Plant & Equipments | – | – | |
| Interest Income | 1.46 | 0.60 | |
| – | Net Cash Flows from Investing Activities | (19.22) | 0.54 |
| 3 | CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from Long Term Borrowings | 5.37 | (4.83) | |
| Proceeds from Short Term Borrowings | 124.07 | 903.56 | |
| Finance Cost | (44.70) | (66.90) | |
| – | Net Cash Inflows from Financing Activities | 84.74 | 831.83 |
| – | Net Increase / (Decrease) in Cash & Cash Equivalents | (12.89) | 5.89 |
| Cash & Cash Equivalents at the Beginning of the Year | 19.97 | 14.09 | |
| Cash & Cash Equivalents at the End of the Year | 7.08 | 19.97 |