Loyal Equipments Limited — Quarter and year ended March 31, 2026
| Particulars | For Quarter Ended on 31.03.2026 (Audited) | For Quarter Ended on 31.12.2025 (Unaudited) | For Quarter Ended on 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|
| I Revenue from Operations | 3048.55 | 2354.88 | 2893.83 | 7897.84 | 7530.01 |
| II Other Income | 40.52 | 9.72 | 9.61 | 99.47 | 41.57 |
| III Total Income (I+II) | 3089.07 | 2364.60 | 2903.44 | 7997.31 | 7571.58 |
| IV EXPENSES | |||||
| Cost of Raw Material Consumed | 1797.82 | 1284.13 | 960.16 | 4807.32 | 3708.56 |
| Purchase of Stock-in-Trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Changes in Inventory of finished goods, Stock-in-Trade & Work in Progress | -222.89 | -127.68 | 756.42 | -795.73 | 401.07 |
| Employee Benefit Expenses | 229.68 | 255.23 | 194.21 | 857.37 | 702.98 |
| Finance Costs | 101.25 | 31.70 | 31.64 | 178.91 | 85.95 |
| Depreciation & Amortization Expenses | 74.23 | 80.28 | 63.74 | 273.97 | 236.34 |
| Other Expenses | 715.98 | 629.79 | 347.86 | 1802.19 | 1077.90 |
| Total expenses (IV) | 2696.08 | 2153.45 | 2354.04 | 7124.03 | 6212.80 |
| V Profit/(loss) before exceptional items and tax (III-IV) | 392.99 | 211.14 | 549.40 | 873.28 | 1358.78 |
| VI Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| VII Profit/(loss) before tax (V-VI) | 392.99 | 211.14 | 549.40 | 873.28 | 1358.78 |
| VIII Tax Expenses | |||||
| 1 Current Tax | 84.67 | 57.43 | 120.13 | 192.55 | 311.48 |
| 2 Deferred Tax | 21.32 | -6.47 | 28.65 | 7.36 | -18.89 |
| 3 Tax Related to Previous Year | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| IX Profit/(Loss) for the period from continuing operations (VII-VIII) | 287.00 | 160.18 | 400.62 | 673.37 | 1066.20 |
| X Profit/(Loss) from discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XI Tax Expenses of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XII Profit/(loss) from Discontinued operations (after tax) (X-XI) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XIII Profit/(loss) for the period (IX+XII) | 287.00 | 160.18 | 400.62 | 673.37 | 1066.20 |
| XIV Other Comprehensive Income | |||||
| A (i) Items that will not be reclassified to Profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| B (i) Items that will be reclassified to profit or loss | 6.90 | 0.00 | 0.26 | 6.90 | 0.26 |
| (ii) Income tax relating to items that will be reclassified to profit or loss | -1.74 | 0.00 | -0.07 | -1.74 | -0.07 |
| XV Total Comprehensive Income for the period (XIII+XIV) (Comprising profit (Loss) and other comprehensive income for the period) | 281.84 | 160.18 | 400.42 | 668.21 | 1066.00 |
| XVI Paid up Equity Share Capital | 1079.00 | 1079.00 | 1079.00 | 1079.00 | 1079.00 |
| XVII Other Equity | 4575.95 | 4008.49 | |||
| XVIII Earnings per equity share (for continuing operation) : | |||||
| (1) Basic | 2.66 | 1.48 | 3.71 | 6.24 | 10.21 |
| (2) Diluted | 2.66 | 1.48 | 3.71 | 6.24 | 10.21 |
| XIX Earnings per equity share (for discontinued operation) : | |||||
| (1) Basic | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (2) Diluted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| XX Earnings per equity share (for discontinued & Continuing operation) : | |||||
| (1) Basic | 2.66 | 1.48 | 3.71 | 6.24 | 10.21 |
| (2) Diluted | 2.66 | 1.48 | 3.71 | 6.24 | 10.21 |
| Particulars | As at March 31, 2026 (Rs. In Lakhs) Audited | As at March 31, 2025 (Rs. In Lakhs) Audited |
|---|---|---|
| ASSETS | ||
| A. Non-Current Assets | ||
| (i) Fixed Assets | ||
| (a) Plant, Property and Equipment | 1523.62 | 1167.40 |
| (b) Right of Use Assets | 452.89 | 93.26 |
| (c) Capital Work-in-Progress | 1589.97 | 272.01 |
| (d) Investment Properties | 0.00 | 0.00 |
| (e) Goodwill | 0.00 | 0.00 |
| (f) Other Intangible Assets | 32.44 | 37.29 |
| (g) Intangible Assets under Development | 0.00 | 0.00 |
| (h) Biological Assets other then bearer Plants | 0.00 | 0.00 |
| (ii) Financial Assets | ||
| (a) Investments | 211.33 | 200.81 |
| (b) Trade Recievables | 0.00 | 0.00 |
| (c) Loans & Advances | 209.45 | 182.40 |
| (iii) Deferred Tax Assets (Net) | 17.04 | 22.66 |
| (iv) Other Non Current Assets | 0.00 | 0.00 |
| B. Current Assets | ||
| (i) Inventories | 2840.14 | 1704.17 |
| (ii) Financial Assets | ||
| (a) Current Investments | 0.00 | 0.00 |
| (b) Trade Recievables | 1992.61 | 2230.40 |
| (c) Cash & Cash Equivalents | 31.57 | 1259.69 |
| (d) Short Term Loans & Advances | 57.08 | 334.64 |
| (iv) Current Tax Assets (Net) | 0.00 | 0.00 |
| (v) Other Current Assets | 326.31 | 40.64 |
| TOTAL ASSETS | 9284.44 | 7545.37 |
| EQUITY AND LIABILITIES | As at March 31, 2026 (Rs. In Lakhs) Audited | As at March 31, 2025 (Rs. In Lakhs) Audited |
|---|---|---|
| A. Equity | ||
| (i) Equity Share Capital | 1079.00 | 1079.00 |
| (ii) Other Equity | 4575.95 | 4008.49 |
| Total Equity | 5654.95 | 5087.49 |
| B. Liabilities | ||
| Non-Current Liabilities | ||
| (i) Financial Liabilities | ||
| (a) Long Term Borrowings | 292.30 | 125.85 |
| (b) Trade Payables | 0.00 | 0.00 |
| (c) Other Long Term Liabilities | 437.87 | 64.36 |
| (ii) Long Term Provisions | 63.89 | 48.91 |
| (iii) Deferred Tax Liabilities | 0.00 | 0.00 |
| (iv) Other Long Term Liabilities | 0.00 | 0.00 |
| Current Liabilities | ||
| (i) Financial Liabilities | ||
| (a) Short Term Borrowings | 1479.95 | 832.80 |
| (b) Trade Payables | 987.53 | 405.97 |
| (i) Due to Micro, Small & Medium Enterprises | – | – |
| (ii) Due to Creditors Other than Micro, Small & Medium Enterprises | 987.53 | 405.97 |
| (c) Other Current Liabilities | 353.79 | 949.63 |
| (ii) Short Term Provisions | 9.94 | 6.30 |
| (iii) Current Tax Liabilities (Net) | 4.22 | 24.06 |
| TOTAL EQUITY AND LIABILITIES | 9284.44 | 7545.37 |
| Particulars | Amount (Rs. In Lakhs) 31.03.2026 | Amount (Rs. In Lakhs) 31.03.2025 |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before taxation & Extraordinary items | 873.28 | 1,358.78 |
| Adjustments for: | ||
| Depreciation | 273.97 | 236.34 |
| Non Cash Expense | 62.02 | 27.92 |
| Payment of Lease Rent | (72.00) | (64.50) |
| Prior Period Items | (4.48) | (107.95) |
| Payment of Gratuity | (2.03) | – |
| Investment income | (59.79) | (40.07) |
| Finance Cost | 178.91 | 85.95 |
| Working capital changes: | ||
| (Increase) / Decrease in trade and other receivables | 237.79 | (942.98) |
| (Increase) / Decrease in other current assets | (285.67) | (5.20) |
| (Increase) / Decrease in Short Term Loans & Advances | 277.56 | (251.64) |
| (Increase) / Decrease in inventories | (1,135.96) | 3.50 |
| Increase / (Decrease) in trade payables | 581.57 | 51.40 |
| Increase / (Decrease) in other current liabilities | (586.74) | 272.20 |
| Cash generated from operations | 338.42 | 623.75 |
| Income taxes paid/(Refund) | (192.55) | (311.46) |
| Net cash from operating activities | 145.87 | 312.29 |
| Cash flows from investing activities | ||
| Purchase of Fixed Assets (Net of Sales) | (1,923.00) | (500.99) |
| Long terms loans & Advances Granted/Received | (27.05) | (52.45) |
| Purchase of Investments | (10.52) | (191.60) |
| Interest received | 59.79 | 40.07 |
| Net cash used in investing activities | (1,900.77) | (704.96) |
| Cash flows from financing activities | ||
| Payment of Long Term Borrowings | 166.45 | (111.45) |
| Proceeds from Short Term Borrowings | 647.15 | (152.43) |
| Proceeds from Share Capital | – | 1,171.09 |
| Payment of Dividend | (107.90) | – |
| Payment of Finance Cost | (178.91) | (85.95) |
| Net cash used in financing activities | 526.79 | 821.26 |
| Net increase in cash and cash equivalents | (1,228.11) | 428.59 |
| Cash and cash equivalents at beginning of period | 1,259.69 | 831.11 |
| Cash and cash equivalents at end of period | 31.57 | 1,259.69 |
| Cash and cash equivalents comprises of | ||
| Cash in Hand | 21.04 | 20.73 |
| Balance with Scheduled Banks | 10.53 | 1,238.96 |