LLOYDS ENGINEERING WORKS LIMITED — Quarter and year ended 31 March 2026 (Audited)
The following tables are extracted from the provided document.
| Sr. No. | Particulars | Quarter Ended March 31, 2026 (Audited) | Quarter Ended December 31, 2025 (Audited) | Quarter Ended March 31, 2025 (Audited) | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|---|
| March 31, 2026 (Audited) | December 31, 2025 (Audited) | March 31, 2025 (Audited) | March 31, 2026 (Audited) | March 31, 2025 (Audited) | ||
| I | Revenue From Operations | 495.02 | 272.45 | 231.96 | 1,301.14 | 845.74 |
| II | Other Income | 8.78 | 24.07 | 6.77 | 49.84 | 24.16 |
| III | Total Revenue (I+II) | 503.80 | 296.52 | 238.73 | 1,350.98 | 869.90 |
| Expenses | ||||||
| a) | Cost of Materials Consumed | 298.74 | 122.17 | 110.61 | 681.48 | 428.43 |
| b) | Purchase of Traded Goods | 24.45 | 33.21 | 8.24 | 92.73 | 59.35 |
| c) | Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in Trade | (20.47) | (12.88) | 13.26 | (19.58) | 47.69 |
| d) | Employee Benefits Expense | 26.27 | 24.11 | 17.18 | 92.79 | 50.25 |
| e) | Manufacturing and Other Expenses | 104.86 | 52.92 | 48.01 | 264.49 | 124.85 |
| f) | Finance Cost | 3.67 | 4.01 | 2.98 | 13.98 | 8.53 |
| g) | Depreciation & Amortisation Expense | 6.88 | 6.37 | 3.01 | 22.19 | 9.66 |
| Total Expenses (a to g) | 444.40 | 229.91 | 203.29 | 1,148.08 | 728.76 | |
| V | Profit / (Loss) before Exceptional Items and Tax (III-IV) | 59.40 | 66.61 | 35.44 | 202.90 | 141.14 |
| VI | Exceptional Items | – | – | – | – | – |
| VII | Profit / (Loss) before Tax (V-VI) | 59.40 | 66.61 | 35.44 | 202.90 | 141.14 |
| Tax Expense | ||||||
| – Current Tax | 17.03 | 10.51 | 9.41 | 41.19 | 33.01 | |
| – Deferred Tax Expenses / (Income) | 4.21 | 0.22 | 2.20 | 7.29 | (1.19) | |
| – Income tax of earlier years | (0.80) | (0.29) | 1.32 | (1.09) | 1.32 | |
| IX | Profit for the period before share of Profit /(Loss) in Associate (VII-VIII) | 38.96 | 56.17 | 22.51 | 155.51 | 108.00 |
| X | Share in Profit/(Loss) of Associates | 7.53 | 10.53 | (2.96) | 42.06 | (2.96) |
| XI | Profit / (Loss) for the period & share in profit /(Loss) of Associate (IX+X) | 46.49 | 66.70 | 19.55 | 197.57 | 105.04 |
| Attributable to: Shareholders of the company | 46.83 | 61.03 | 18.26 | 189.88 | 103.14 | |
| Non-controlling interest | (0.34) | 5.67 | 1.30 | 7.69 | 1.90 | |
| Other Comprehensive Income (OCI) | ||||||
| a) | Items that will not be reclassified to Profit & Loss | (0.58) | 0.52 | (0.78) | (0.08) | (1.40) |
| b) | Income Tax relating to (a) above | 0.14 | (0.13) | 0.20 | 0.02 | 0.35 |
| c) | Items that will be reclassified to profit and loss | – | – | – | – | – |
| d) | Income Tax relating to (c) above | – | – | – | – | – |
| Other Comprehensive Income | (0.44) | 0.39 | (0.58) | (0.06) | (1.05) | |
| Attributable to: Shareholders of the company | (0.51) | 0.40 | (0.58) | (0.05) | (1.00) | |
| Non-controlling interest | 0.07 | (0.01) | – | (0.01) | (0.05) | |
| Total Comprehensive Income/(loss) for the period (XI+XII) | 46.05 | 67.09 | 18.97 | 197.51 | 103.99 | |
| XIII | Attributable to: Shareholders of the company | 46.33 | 61.43 | 17.68 | 189.83 | 102.14 |
| Non-controlling interest | (0.27) | 5.66 | 1.30 | 7.68 | 1.85 | |
| XIV | Paid up Equity Share Capital (of Re 1/- each) | 143.95 | 131.99 | 116.55 | 143.95 | 116.55 |
| XV | Other Equity excluding Revaluation Reserve | – | – | – | 1,526.90 | 531.44 |
| Earnings Per Share (EPS) | ||||||
| EPS – Basic (in Rs) (not annualised) | 0.34 | 0.51 | 0.16 | 1.52 | 0.89 | |
| EPS – Diluted (in Rs) (not annualised) | 0.34 | 0.49 | 0.16 | 1.49 | 0.89 |
| Sr. No. | Particulars | March 31, 2026 (Audited) | March 31, 2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-Current Assets | ||
| a | Property, Plant and Equipment | 182.02 | 78.91 |
| b | Capital Work In Progress | 71.14 | 63.09 |
| c | Goodwill | 166.95 | 122.78 |
| d | Right of Use Assets | 75.80 | 24.97 |
| e | Other Intangible Assets | 6.17 | 6.68 |
| f | Financial Assets | ||
| – Other Financial Assets | 12.96 | 8.67 | |
| – Loan | 0.08 | 0.11 | |
| g | Investments | 76.53 | 15.87 |
| h | Deferred Tax Assets (Net) | 4.41 | 9.45 |
| i | Other Non-Current Assets | 104.26 | 17.18 |
| Sub Total Non-Current Assets | 700.32 | 347.71 | |
| 2 | Current Assets | ||
| a | Inventories | 432.75 | 86.20 |
| b | Financial Assets | ||
| – Trade Receivables | 239.91 | 271.45 | |
| – Cash and Cash equivalents | 336.39 | 0.24 | |
| – Other Balance with Banks | 60.33 | 126.75 | |
| – Loans | 131.02 | 37.45 | |
| – Other current financial Assets | 77.25 | 22.84 | |
| c | Current Tax Assets (Net) | 2.61 | 3.92 |
| d | Other Current Assets | 388.50 | 94.15 |
| Sub Total Current Assets | 1,668.76 | 643.00 | |
| TOTAL ASSETS | 2,369.08 | 990.71 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| a | Equity Share Capital | 143.95 | 116.55 |
| b | Other Equity | 1,526.90 | 531.44 |
| c | Non Controlling Interest | 12.46 | 17.74 |
| Total Equity | 1,683.31 | 665.73 | |
| LIABILITIES | |||
| 2 | Non-Current Liabilities | ||
| a | Financial Liabilities | ||
| i | Borrowings | 9.20 | 15.48 |
| ia | Lease Liabilities | 60.10 | 20.65 |
| b | Provisions | 8.57 | 6.01 |
| c | Deferred tax liabilities (net) | 4.32 | 0.20 |
| d | Other non current liabilities | 0.79 | 0.11 |
| Sub Total Non-Current Liabilities | 82.98 | 42.45 | |
| 3 | Current Liabilities | ||
| a | Financial Liabilities | ||
| i | Borrowings | 24.63 | 42.87 |
| ia | Lease Liabilities | 14.64 | 3.65 |
| ii | Trade Payables | ||
| – Total outstanding dues of Micro & Small Enterprises | 11.39 | 11.89 | |
| – Total outstanding dues of Other than Micro & Small Enterprises | 180.90 | 91.74 | |
| iii | Others | 3.98 | 1.00 |
| b | Provisions | 12.43 | 7.57 |
| c | Current Tax Liability Net | 3.92 | 0.08 |
| d | Other Current Liabilities | 350.90 | 123.73 |
| Sub Total Current Liabilities | 602.79 | 282.53 | |
| Total Liabilities | 685.77 | 324.98 | |
| TOTAL EQUITY AND LIABILITIES | 2,369.08 | 990.71 |
| Sr No. | Particulars | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES : | ||
| Profit/(Loss) before Tax | 202.90 | 141.14 | |
| Adjustments For: | |||
| Depreciation and Amortization Expenses on Tangible Assets | 22.19 | 9.66 | |
| Loss/(gain) on sale of Property, Plant & Equipment (Net of loss on Assets Scrapped/written off) | (12.39) | (0.01) | |
| Remeasurements of the defined benefit liabilities/asset (before tax effects) | (0.26) | (1.02) | |
| Compensation Cost on ESOP | 7.45 | 6.09 | |
| Gain of Termination of Lease Rent | (0.65) | (0.03) | |
| Interest Income | (19.08) | (21.25) | |
| Finance Cost | 13.52 | 7.90 | |
| Unrealized Exchange (gain) /Loss (net) | 0.65 | – | |
| OPERATING PROFIT/(LOSS) BEFORE WORKING CAPITAL CHANGES | 214.33 | 142.48 | |
| Movements in Working Capital | |||
| Decrease / (Increase) in Inventories | (287.76) | 63.06 | |
| Decrease / (Increase) in Trade Receivables | 46.86 | (64.91) | |
| Decrease / (Increase) in Other Current Assets | (287.33) | (46.65) | |
| Decrease / (Increase) in Other Non-Current Assets | (87.07) | 16.21 | |
| Decrease / (Increase) in Other Financial Assets – Non Current | (2.61) | (3.64) | |
| Decrease / (Increase) in Other Financial Assets – Current | (38.57) | (9.26) | |
| Decrease / (Increase) in Other Bank Balances | 66.10 | (7.89) | |
| Increase / (Decrease) in Trade Payables | 76.04 | 45.42 | |
| Increase / (Decrease) in Borrowings – Current | – | (7.60) | |
| Increase / (Decrease) in Other Current Liabilities | 87.43 | 69.62 | |
| Increase / (Decrease) in Provision, Current portion | 4.05 | 0.56 | |
| Increase / (Decrease) in Provision, Non-Current portion | 1.22 | 0.12 | |
| Increase / (Decrease) in Other Non-Current Liabilities | 0.53 | (0.06) | |
| Increase / (Decrease) in Other Financial Liabilities, current portion | 2.72 | (1.54) | |
| Increase / (Decrease) in Other Financial Liabilities, non-current portion | (14.68) | (4.96) | |
| CASH GENERATED FROM/(USED IN) OPERATIONS | (218.74) | 190.96 | |
| Direct Taxes (Paid) / Net of Refunds | (34.16) | (37.74) | |
| NET CASH GENERATED FROM/(USED IN) OPERATING ACTIVITIES (A) | (252.90) | 153.22 | |
| B | CASH FLOW FROM INVESTING ACTIVITIES : | ||
| Payment towards capital expenditure | (80.72) | (66.89) | |
| Proceeds from sale of Property, Plant and Equipment | 19.24 | 0.32 | |
| Inter Corporate Deposits (Given) / Refunded (Net) | (73.26) | (18.15) | |
| Investment in Shares | (80.48) | (39.21) | |
| Investment in Fixed Deposit receipts | (260.00) | – | |
| Interest Received | 14.15 | 14.76 | |
| NET CASH GENERATED FROM/(USED IN) INVESTING ACTIVITIES (B) | (461.07) | (109.17) | |
| C | CASH FLOW FROM FINANCING ACTIVITIES : | ||
| Repayment of Borrowings | (26.41) | (27.96) | |
| Proceeds from Short term Borrowings | 1.88 | – | |
| Proceeds from Long Term Borrowings | – | 10.88 | |
| Dividend Paid | (33.00) | (22.89) | |
| Transaction Cost for Merger | (0.33) | – | |
| Transaction Cost for Right Issue | (7.50) | (1.66) | |
| Proceeds from issue of equity Shares through ESOP | 4.88 | 2.57 | |
| Proceeds from issue of equity Shares through Right issue | 857.23 | – | |
| Interest Paid | (9.18) | (6.03) | |
| NET CASH GENERATED FROM/(USED IN) FINANCING ACTIVITIES (C) | 787.57 | (45.09) | |
| NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS (A+B+C) | 73.60 | (1.04) |
| Description | Value (Year Ended March 31, 2026) | Value (Year Ended March 31, 2025) |
|---|---|---|
| Cash and cash equivalent at the beginning of the Year | 0.24 | 1.00 |
| Cash and cash equivalent taken on acquisition | 0.83 | 0.28 |
| Cash and cash equivalent at the end of the Year | 74.67 | 0.24 |
| Net increase/(decrease) in cash and cash equivalents | 73.60 | (1.04) |
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Components of cash and cash equivalents | ||
| Cash in hand | – | – |
| Balance with Bank | ||
| Balance with Schedule Banks in: Current |