LGB Forge Limited — Quarter/year ended 31-03-2026 (Audited)
| Sl. No. | Particulars | Quarter Ended 31.03.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 2,566.14 | 2,384.89 | 2,392.53 | 10,318.66 | 9,403.76 |
| 2 | Other income | 43.73 | 12.84 | 31.67 | 176.37 | 71.52 |
| 3 | Total Income (1 + 2) | 2,609.87 | 2,397.73 | 2,424.20 | 10,495.03 | 9,475.28 |
| 4 | Expenses: | |||||
| (a) | Cost of materials consumed | 1,157.90 | 930.62 | 989.28 | 4,429.52 | 4,330.96 |
| (b) | Changes in inventories of finished goods, stock-in-trade and work-in-progress | -47.72 | 44.67 | -26.87 | -75.34 | -12.09 |
| (c) | Employee benefits expense | 563.52 | 561.09 | 530.10 | 2,281.23 | 2,042.50 |
| (d) | Finance costs | 69.96 | 73.54 | 69.63 | 285.55 | 250.42 |
| (e) | Depreciation and amortisation expense | 86.94 | 88.08 | 85.46 | 349.12 | 291.03 |
| (f) | Other expenses | 825.57 | 821.29 | 816.83 | 3,377.34 | 2,910.26 |
| (g) | Total expenses (a) to (f) | 2,656.17 | 2,519.29 | 2,464.43 | 10,647.42 | 9,813.08 |
| 5 | Profit/(loss) before exceptional items and tax (3 – 4) | -46.30 | -121.56 | -40.23 | -152.39 | -337.80 |
| 6 | Exceptional Items | -4.54 | -64.80 | – | -69.34 | 215.35 |
| 7 | Profit/(loss) before tax (5+6) | -50.84 | -186.36 | -40.23 | -221.73 | -122.45 |
| 8 | Tax expense | |||||
| (a) | Current tax | – | – | – | – | – |
| (b) | Deferred tax | – | – | – | – | – |
| 9 | Profit/(Loss) for the period (7-8) | -50.84 | -186.36 | -40.23 | -221.73 | -122.45 |
| 10 | Other comprehensive Income, net of Income-tax | |||||
| (i) | Items that will not be reclassified to Profit or Loss account | |||||
| (a) | Re-measurement of defined benefit plans | 20.09 | – | -65.64 | 20.09 | -65.64 |
| (b) | Income tax relating to items that will not be reclassified to profit or loss | – | – | – | – | – |
| (ii) | Items that will be reclassified to Profit or Loss account | – | – | – | – | – |
| Total other comprehensive income / (loss) from continuing operations (net of taxes) | 20.09 | – | -65.64 | 20.09 | -65.64 | |
| 11 | Total comprehensive income for the period (9+10) | -30.75 | -186.36 | -105.87 | -201.64 | -188.09 |
| 12 | Paid up Equity Share Capital [Face Value Re.1/-] | 2,382.02 | 2,382.02 | 2,382.02 | 2,382.02 | 2,382.02 |
| 13 | Earnings per equity share (Rs.) | |||||
| (i) | Basic | -0.02* | -0.08* | -0.02* | -0.09 | -0.05 |
| (ii) | Diluted | -0.02* | -0.08* | -0.02* | -0.09 | -0.05 |
| Sl. No. | Particulars | Rs. in Lakhs As at 31.03.2026 (Audited) | Rs. in Lakhs As at 31.03.2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-current assets | ||
| (a) Property, Plant and Equipments | 1009.64 | 1012.64 | |
| (b) Right of Use Asset | 567.57 | 704.76 | |
| (c) Capital work-in-progress | 141.29 | – | |
| (d) Intangible assets | 22.75 | 20.14 | |
| (e) Financial assets | |||
| (i) Other financial assets | 169.71 | 160.24 | |
| (f) Other non-current assets | 23.55 | 20.94 | |
| Total Non-Current Assets | 1934.51 | 1918.72 | |
| 2 | Current assets | ||
| (a) Inventories | 1539.99 | 1702.87 | |
| (b) Financial assets | |||
| (i) Trade receivables | 2686.90 | 2499.65 | |
| (ii) Cash and cash equivalents | 0.36 | 0.39 | |
| (iii) Bank balances other than (ii) above | 50.37 | 48.47 | |
| (iv) Loans | 2.38 | 2.71 | |
| (c) Current tax Asset (Net) | 24.28 | 23.43 | |
| (d) Other current assets | 47.12 | 55.90 | |
| Total Current Assets | 4351.40 | 4333.42 | |
| 3 | Non-current assets held for sale | – | 0.00 |
| Total Assets | 6285.91 | 6252.14 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) Equity Share capital | 2382.02 | 2382.02 | |
| (b) Other Equity | -754.90 | (553.25) | |
| Total Equity | 1627.12 | 1828.75 | |
| 2 | Liabilities | ||
| Non-current liabilities | |||
| (a) Financial Liabilities | |||
| (i) Borrowings | 1028.75 | 1223.75 | |
| (ii) Lease Liabilities | 613.77 | 724.37 | |
| (b) Provisions | 173.30 | 103.85 | |
| Total Non-Current liabilities | 1815.82 | 2051.97 | |
| 3 | Current liabilities | ||
| (a) Financial Liabilities | |||
| (i) Borrowings | 1118.90 | 703.33 | |
| (ii) Trade payables | |||
| – total outstanding dues of micro & small enterprises | 178.89 | 213.93 | |
| – total outstanding dues other than micro & small enterprises | 889.61 | 709.30 | |
| (iii) Other financial liabilities | 614.75 | 646.06 | |
| (b) Other current liabilities | 18.06 | 76.50 | |
| (c) Provisions | 22.76 | 22.30 | |
| (d) Current tax Liabilities (Net) | – | – | |
| Total Current Liabilities | 2842.97 | 2371.42 | |
| Total Liabilities | 4658.79 | 4423.39 | |
| Total Equity and Liabilities | 6285.91 | 6252.14 |
| Particulars | For the Year ended 31 March 2026 | For the Year ended 31 March 2025 |
|---|---|---|
| (Audited) | ||
| A. Cash flow from operating activities | ||
| Net Profit before Tax | -221.73 | -122.45 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 349.12 | 291.03 |
| Net (gain) / Loss on foreign exchange reinstatement | -61.29 | -9.58 |
| Profit on sale of assets | -66.76 | -12.85 |
| Loss on sale of assets | 0.06 | – |
| Provision for doubtful debts | 23.03 | 25.87 |
| Net proceeds from sale of Discontinued Operations Division (Pondy) | – | -215.35 |
| Assets condemned/Written off | – | 26.06 |
| Interest Income | -20.82 | -8.93 |
| Lease payment | 162.39 | 40.76 |
| Finance Cost (Leases) | 70.38 | 31.50 |
| Finance Cost (Others) | 215.17 | 218.92 |
| Operating profit before working capital changes | 671.28 | 387.43 |
| 449.55 | 264.98 | |
| Change in operating assets and liabilities: | ||
| (Increase) / Decrease in Inventories | 162.88 | 1,109.72 |
| (Increase) / Decrease in Trade Receivables | -148.99 | 607.89 |
| (Increase) / Decrease in Other Assets | -2.97 | 121.00 |
| Increase / (Decrease) in Trade Payables | 145.27 | -1,249.68 |
| Increase / (Decrease) in Other Liabilities | -110.34 | 705.94 |
| Cash generated from operations | 45.85 | 1,294.87 |
| 495.40 | 1,559.83 | |
| Less: Income tax paid, net of refunds received | 0.85 | 0.33 |
| Net Cash generated from operating activities (A) | 494.56 | 1,559.50 |
| B. Cash flow from Investing activities | ||
| Purchase of PPE (including changes in CWIP) | -386.13 | -846.22 |
| Proceeds from sale of Discontinued Operation Division (Pondy) | – | 535.53 |
| Proceeds from sale of fixed assets | 100.00 | 12.85 |
| Bank Balances not considered as cash and cash equivalents | -1.90 | -0.71 |
| Interest Income | 20.82 | 8.93 |
| Net cash used in Investing activities (B) | -267.21 | -289.62 |
| C. Cash flow from financing activities | ||
| Availed / (Repayment) of Borrowings | 220.57 | -978.63 |
| Lease payment | -162.39 | -40.76 |
| Lease finance charges | -70.38 | -31.50 |
| Finance Cost | -215.17 | -218.92 |
| Net cash used in financing activities (C) | -227.38 | -1,269.80 |
| D. Net (decrease)/increase in cash and cash equivalents (A) + (B) + (C) | -0.03 | 0.08 |
| E. Cash and Cash Equivalents at the beginning of the year | 0.39 | 0.31 |
| F. Cash and Cash Equivalents at the end of the year | 0.36 | 0.39 |