LA TIM METAL & INDUSTRIES LIMITED — Quarter and year ended March 31, 2026
| Sr No. | Entity Name | Relationship |
|---|---|---|
| 1 | La Tim Metal & Industries Limited | Holding Company |
| 2 | La Tim Buildarch LLP | Subsidiary |
| Particulars | Standalone Quarter Ended | Standalone Year Ended | Consolidated Quarter Ended | Consolidated Year Ended |
|---|---|---|---|---|
| 31.03.2026 (Refer Note 6) | 31.12.2025 (Unaudited) | 31.03.2025 (Refer Note 6) | 31.03.2026 (Audited) | |
| 31.03.2025 (Audited) | 31.03.2026 (Refer Note 6) | 31.12.2025 (Unaudited) | 31.03.2026 (Audited) | |
| 1. Income | ||||
| a) Revenue from operations | 12,345.47 | 8,592.10 | 6,992.96 | 38,600.14 |
| b) Other Income | 197.09 | 127.51 | 99.14 | 573.22 |
| Total Income | 12,542.56 | 8,719.61 | 7,092.10 | 39,173.36 |
| 2. Expenses | ||||
| a) Cost of materials consumed | 9,942.14 | 5,719.14 | 5,484.26 | 30,425.83 |
| b) Purchase of stock-in-trade | 2,287.56 | 1,322.01 | 388.90 | 5,406.50 |
| c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | (935.82) | 618.64 | 1,206.81 | (1,026.48) |
| d) Employee benefits expenses | 104.99 | 97.79 | 128.75 | 401.79 |
| e) Finance costs | 182.40 | 134.81 | 132.43 | 773.65 |
| f) Depreciation and amortization expenses | 68.65 | 69.41 | 68.18 | 276.25 |
| g) Other expenses | 565.52 | 487.61 | 409.75 | 1,892.79 |
| Total Expenses | 12,215.44 | 8,449.42 | 7,819.08 | 38,150.33 |
| 3. Profit / (Loss) before exceptional items and tax | 327.12 | 270.19 | (726.98) | 1,023.03 |
| Exceptional items | – | – | – | – |
| 4. Profit / (Loss) before tax | 7.29 | – | (726.98) | 7.29 |
| 5. Tax Expense | ||||
| a) Current Tax | 319.83 | 270.19 | (726.98) | 1,015.74 |
| b) Deferred Tax (Asset) / Liabilities | 75.57 | 41.33 | (43.47) | 116.90 |
| 6. Profit / (Loss) for the period after tax | 1.81 | 40.24 | (109.49) | 118.06 |
| 7. Other comprehensive income | ||||
| Items that will not be re-classified to Profit or Loss | 242.45 | 188.62 | (574.02) | 780.78 |
| – Re-measurement gains/(losses) on post-employment benefit plans (net of tax impact) | 2.65 | 0.48 | – | 2.65 |
| 8. Total comprehensive income | 245.10 | 188.62 | (573.54) | 783.43 |
| 9. Profit for the year attributable to: | ||||
| – Owners of the Company | – | – | – | – |
| – Non-Controlling Interests | – | – | – | – |
| Other Comprehensive Income for the year attributable to: | – | – | – | – |
| – Owners of the Company | – | – | – | – |
| – Non-Controlling Interests | – | – | – | – |
| Total Comprehensive Income for the year attributable to: | – | – | – | – |
| – Owners of the Company | – | – | – | – |
| – Non-Controlling Interests | – | – | – | – |
| 10. Paid Up Equity share capital (face value of Rs. 1/-) | 1,315.51 |
| Particulars | Standalone Quarter ended on 31/03/2026 (Refer Note – 6) | Quarter ended on 31/12/2025 (Unaudited) | Quarter ended on 31/03/2025 (Refer Note – 6) | Year ended on 31/03/2026 (Audited) | Year ended on 31/03/2025 (Audited) | Consolidated Quarter ended on 31/03/2026 (Refer Note – 6) | Quarter ended on 31/12/2025 (Unaudited) | Year ended on 31/03/2026 (Audited) |
|---|---|---|---|---|---|---|---|---|
| Segment Revenue (Sales and other operating income) | ||||||||
| Steel & Steel Products | 12,345.47 | 8,592.10 | 6,992.96 | 38,600.14 | 25,658.17 | 12,570.58 | 8,795.87 | 39,047.83 |
| Real Estate Development | – | – | – | – | – | – | – | – |
| Total Segment Revenue | 12,345.47 | 8,592.10 | 6,992.96 | 38,600.14 | 25,658.17 | 12,570.58 | 8,795.87 | 39,047.83 |
| Segment Results | ||||||||
| Steel & Steel Products | 245.10 | 188.62 | (573.54) | 783.43 | (85.51) | 273.31 | 204.19 | 824.81 |
| Real Estate Development | – | – | – | – | – | – | – | – |
| Total Segment Results | 245.10 | 188.62 | (573.54) | 783.43 | (85.51) | 273.31 | 204.19 | 824.81 |
| Segment Assets / Segment Liabilities | Standalone | Consolidated |
|---|---|---|
| As at 31/03/2026 (Audited) | As at 31/03/2025 (Audited) | |
| Segment Assets | ||
| Steel & Steel Products | 11,953.09 | 8,341.48 |
| Real Estate Development | 3,998.46 | 3,481.61 |
| Unallocated corporate assets | 1,741.79 | 1,041.72 |
| Total Segment Assets | 17,693.34 | 12,864.81 |
| Segment Liabilities | ||
| Steel & Steel Products | 4,018.60 | 1,620.53 |
| Real Estate Development | 504.69 | 100.00 |
| Unallocated corporate equity & liabilities | 5,345.43 | 4,103.09 |
| Total Segment Liabilities | 9,868.73 | 5,823.61 |
| Particulars | Standalone | Consolidated |
|---|---|---|
| As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) | |
| ASSETS: | ||
| NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 1,455.92 | 1,593.78 |
| (b) Right to Use of Asset | 152.26 | 280.79 |
| (c) Intangible Assets | 0.37 | 0.37 |
| (d) Financial Assets | ||
| (i) Investments | 274.11 | 186.76 |
| (ii) Others | 136.72 | 139.05 |
| (e) Deferred Tax Assets | – | 9.96 |
| CURRENT ASSETS | ||
| (a) Inventories | 9,059.23 | 6,664.09 |
| (b) Financial Assets | ||
| (i) Investment | 262.15 | 109.61 |
| (ii) Loans | 411.77 | 147.45 |
| (iii) Trade Receivables | 2,731.28 | 2,136.68 |
| (iv) Cash and Cash Equivalents | 155.40 | 99.16 |
| (v) Bank balances other than above (iv) | 45.78 | 36.20 |
| (vi) Others | 355.79 | 235.36 |
| (c) Other Current Assets | 2,652.56 | 1,225.55 |
| TOTAL ASSETS | 17,693.34 | 12,864.81 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share Capital | 1,315.51 | 1,315.51 |
| (b) Other Equity | 6,509.10 | 5,725.68 |
| (c) Non Controlling Interest | – | – |
| LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 787.31 | 15.01 |
| (ii) Lease Liability | 28.13 | 179.63 |
| (iii) – | 27.41 | 22.65 |
| (b) Provisions | 341.88 | 100.00 |
| (c) Other Non – Current Liabilities | 108.10 | – |
| (d) Deferred Tax Liabilities (Net) | ||
| CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowing | 4,275.91 | 3,962.56 |
| (ii) Lease Liability | 151.50 | 131.96 |
| (iii) Trade Payables | 505.84 | 179.63 |
| – total outstanding dues of micro and small enterprises | ||
| – total outstanding dues of creditors other than micro and small enterprises | 3,378.52 | 1,022.51 |
| (iv) Other Financial Liabilities | 105.44 | 84.72 |
| 4.31 | 6.14 | |
| (b) Provisions | 14.76 | – |
| (c) Current tax liabilities | 139.62 | 118.81 |
| (d) Other current liabilities | ||
| TOTAL EQUITY & LIABILITIES | 17,693.34 | 12,864.81 |
| Particulars | Standalone Year ended March 31, 2026 (Audited) | Standalone Year ended March 31, 2025 (Audited) | Consolidated Year ended March 31, 2026 (Audited) |
|---|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | |||
| Profit/(loss) Before Tax | 1,015.74 | (189.13) | 1,075.91 |
| Adjustments for: | |||
| Depreciation and amortization | 276.25 | 272.87 | 276.29 |
| Interest income | (64.31) | (16.29) | (52.17) |
| Interest Component of Lease Liability | 27.89 | 34.14 | 27.89 |
| Interest and finance charges (except interest on lease liability) | 668.30 | 474.98 | 671.58 |
| Fair Valuation of Financial Instruments | (71.54) | (83.05) | (71.54) |
| Adjustment for unamortized borrowing cost | 77.47 | 6.96 | 77.47 |
| Non-cash adjustment related to Employee Benefits expense | 2.65 | 0.48 | 2.65 |
| Profit on sale of Investments | (1.57) | (0.92) | (1.57) |
| Profit on sale of fixed assets (net) | (2.09) | (1.60) | (2.09) |
| Dividend income | (0.00) | (0.00) | (0.00) |
| Operating Profit before Working Capital Changes | 1,928.79 | 498.44 | 2,004.42 |
| Adjustments for changes in working capital : | |||
| (Increase)/decrease in trade receivables | (594.60) | (276.58) | (717.76) |
| (Increase)/decrease in other assets | (1,554.69) | (691.32) | (1,582.34) |
| (Increase)/decrease in inventories | (2,395.14) | 709.76 | (2,532.75) |
| Increase/(decrease) in Trade Payables | 2,682.22 | (663.75) | 2,687.82 |
| Increase/(decrease) in Other Current Liabilities and Provisions | 286.37 | 55.46 | 345.95 |
| Cash Generated from / (used in) Operations | 352.95 | (367.98) | 205.35 |
| Income taxes paid | (102.18) | (25.63) | (114.18) |
| Net cashflow (used in) / generated from operating activities | 250.77 | (393.61) | 91.17 |
| Particulars | Standalone Year ended March 31, 2026 (Audited) | Standalone Year ended March 31, 2025 (Audited) | Consolidated Year ended March 31, 2026 (Audited) |
|---|---|---|---|
| (B) CASH FLOW FROM INVESTING ACTIVITIES | |||
| Purchase of fixed assets | (12.01) | (27.28) | (12.63) |
| Sale of fixed assets | 4.24 | 3.47 | 4.24 |
| Loan given to others | (285.36) | (247.45) | (285.36) |
| Loan recovered from others | 21.04 | 100.00 | 21.04 |
| Withdrawl / (Investment) in Limited Liability Partnership | (220.45) | – | – |
| Dividend Income | 0.00 | 0.00 | 0.00 |
| Proceeds from sale of investment | 111.18 | 200.92 | 111.18 |
| Purchase of Investment | (50.00) | (200.00) | (50.00) |
| Investment in subsidiary | (7.50) | – | – |
| Purchase of Fixed Deposit | – | – | (20.00) |
| Interest received | 64.31 | 16.29 | 52.17 |
| Net Cashflow from Investing Activities | (374.55) | (154.05) | (179.36) |
| Particulars | Standalone Year ended March 31, 2026 (Audited) | Standalone Year ended March 31, 2025 (Audited) | Consolidated Year ended March 31, 2026 (Audited) |
|---|---|---|---|
| (C) CASH FLOW FROM FINANCING ACTIVITIES | |||
| Proceeds from right issue of equity shares | – | 1,798.44 | – |
| Proceeds from loans | 5,392.35 | 2,200.30 | 5,392.35 |
| Repayment of loans | (4,359.10) | (2,805.81) | (4,359.10) |
| Repayment of principal portion of lease liability | (159.85) | (150.84) | (159.85) |
| Capital Contribution from Non – Controlling Partner of Subsidiary | – | – | 2.50 |
| Processing fees related to Financial Liability | (25.08) | – | (25.08) |
| Interest and finance charges | (668.30) | (474.98) | (671.58) |
| Net cashflow (used in) / generated from financing activities | 180.02 | 567.11 | 179.24 |
| Particulars | Standalone Year ended March 31, 2026 (Audited) | Standalone Year ended March 31, 2025 (Audited) | Consolidated Year ended March 31, 2026 (Audited) |
|---|---|---|---|
| Net Increase/(Decrease) in |