Lloyds Enterprises Limited — Quarter and year ended 31st March, 2026
LLOYDS ENTERPRISES LIMITED
Regd. Off.: A2, 2nd Floor, Madhu Estate, Pandurang Budhkar Marg, Lower Parel, Mumbai- 400 013
CIN: L27100MH1986PLC041252
Website: www.lloydsenterprises.in
AUDITED STANDALONE FINANCIAL RESULTS FOR QUARTER AND YEAR ENDED 31st MARCH 2026
(₹ in Crore)
| Sr. No. | Particulars | Quarter Ended 31-Mar-26 (Audited) | Quarter Ended 31-Dec-25 (Unaudited) | Quarter Ended 31-Mar-25 (Audited) | Year Ended 31-Mar-26 (Audited) | Year Ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) Revenue from Operations | 224.61 | 48.76 | 226.19 | 463.20 | 593.37 | |
| (b) Other Income | 46.95 | 2.27 | 16.15 | 348.89 | 33.39 | |
| Total Income from Operations | 271.56 | 51.03 | 242.34 | 812.09 | 626.76 | |
| 2 | Expenses | |||||
| a. Purchase of Traded Goods | 216.75 | 42.16 | 208.76 | 442.00 | 533.72 | |
| b. Changes in inventories of Finished Goods | – | – | 10.06 | 1.59 | 39.58 | |
| c. Employee Benefit Expense | 1.82 | 1.38 | 0.60 | 4.78 | 2.12 | |
| d. Depreciation and Amortization Expense | 0.13 | 0.12 | 0.12 | 0.49 | 0.31 | |
| e. Finance Costs | 15.54 | 5.93 | 12.75 | 33.14 | 16.27 | |
| f. Other Expenditure | 12.01 | 4.66 | 6.44 | 19.07 | 16.45 | |
| Total Expenses | 246.25 | 54.25 | 238.73 | 501.07 | 608.45 | |
| 3 | Profit / (Loss) from Operations before Exceptional Items and Tax (1 – 2) | 25.31 | (3.22) | 3.61 | 311.02 | 18.31 |
| 4 | Exceptional Items | – | – | – | – | – |
| 5 | Profit / (Loss) from before Tax (3 + 4) | 25.31 | (3.22) | 3.61 | 311.02 | 18.31 |
| 6 | Tax Expenses- Current Tax | 3.84 | – | 1.87 | 43.00 | 1.91 |
| – Deferred Tax Expenses/(Income) | 0.02 | (0.02) | (0.08) | (0.02) | (0.02) | |
| – Taxes of Earlier Years | – | 1.48 | – | (0.05) | (0.01) | |
| 7 | Net Profit / (Loss) from ordinary activities after tax (5 – 6) | 21.45 | (4.68) | 1.82 | 268.09 | 16.43 |
| 8 | Other Comprehensive Income | |||||
| a) (i) Item that will not be reclassified to profit or loss | (587.59) | 53.36 | (843.91) | (694.44) | 1,518.87 | |
| (ii) Income tax effect on above | 84.03 | (8.42) | (313.43) | 99.31 | (313.43) | |
| b) (i) Item that will be reclassified to profit or loss (none) | – | – | – | – | – | |
| (ii) Income tax effect on above (none) | – | – | – | – | – | |
| 9 | Total Comprehensive Income (7+8) | (482.11) | 40.26 | (1,155.52) | (327.04) | 1,221.87 |
| 10 | Paid Up Equity Share Capital (Face Value of ₹1/- each) | 151.04 | 139.93 | 127.21 | 151.04 | 127.21 |
| 11 | Other Equity | – | – | – | 5,044.64 | 4,530.44 |
| 12 | Earnings per Share (of ₹1 each) (not annualised) | |||||
| (a) Basic – In ₹ | 0.16 | (0.04) | 0.01 | 1.98 | 0.13 | |
| (b) Diluted – In ₹ | 0.16 | (0.04) | 0.01 | 1.98 | 0.13 |
Place: Mumbai
Date: 8th May, 2026
For and on Behalf of the Board of Lloyds Enterprises Limited
Signature: Babulal Agarwal
Chairman & Managing Director
DIN: 00029389
Notes:
| No. | Note |
|---|---|
| 1 | The above Financial Results were reviewed and recommended by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 8th May, 2026. |
| 2 | These financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. |
| 3 | The Statutory Auditors have carried out Audit of Financial Results for the quarter & year ended March 31, 2026. An unqualified report has been issued by them thereon. |
| 4 | Post the close of first quarter of FY26, we made a strategic investment in Geomysore Services India Pvt. Ltd, acquiring a significant stake in India’s first privately operated gold mine since Independence. |
| 5 | Our Subsidiary Lloyds Realty Developers Ltd (LRDL) has entered into a MOU for acquiring 51% holding in Calculus Logistech Pvt. Ltd. for a total consideration of INR 60 crores with a commitment of further investment of INR 242 crores in multiple tranches as per the need of the business. The sole purpose of aggregation of contiguous lands and its approvals for creating a warehousing and logistic park so as to later sell the land to prospective buyers on profit. |
| 6 | The Board of Our Subsidiary Lloyds Engineering Works Ltd (LEWL) on May 20, 2025, has approved the Acquisition of 21,85,000 (Twenty-One Lakhs Eighty-Five Thousand) equity shares of Metalfab Hightech Private Limited (“Metalfab”), representing 76.00% of the total issued, subscribed, and paid-up capital of Metalfab at Rs. 130/- each for an aggregate consideration of Rs. 28,40,50,000 (Rupees Twenty-Eight Crores, Forty Lakhs Fifty Thousand only). |
| 7 | The Board of Our Subsidiary Lloyds Engineering Works Ltd (LEWL) in its meeting on 01/07/2025 has Considered and approved the acquisition of additional 11% of equity shares (13,75,000) in Techno Industries Private Limited for cash consideration of Rs. 25,00,00,000 (Rupees Twenty-Five Crores only), in reference to the Share Purchase Agreement entered by LEWL with Techno Industries Private Limited on July 30, 2024. |
| 8 | On September 10, 2025, the Rights Issue Committee of Board of Directors has considered and approved the allotment of 25,44,25,324 partly paid-up Equity Shares of face value Re. 1/- each of our Company at a price of Rs. 39/- per Equity Share (including a premium of Rs. 38/- per Equity Share) (“Allotment”) to the eligible Equity shareholders of our Company of which Rs 19.50/- per Equity Share (including a premium of Rs.19 (per Equity Share) has been paid on application (“Allotment”) and the balance amount shall be payable in not more than two Calls, with terms and conditions such as the number of Calls and the timing and quantum of each Call as may be decided by our Board / Rights Issue Committee from time to time to be completed on or prior to March 31, 2027. Accordingly, pursuant to the Allotment, the Issued Capital of the Company has increased to Rs. 1,52,65,51,945 and paid-up equity share capital has increased to Rs. 139,93,39,283. |
| 9 | On October 16, 2025, the Nomination and Remuneration Committee has approved the Grant of 4,01,010 options at an Exercise Price of Rs. 2 towards the Employees Stock Option Plan (ESOP) under the Lloyds Enterprises Limited Employee Stock Option Plan – 2025 to the Employees of the Lloyds Enterprises Limited (“the Company”). |
| 10 | On October 16, 2025, the Nomination and Remuneration Committee has approved the Grant of options towards the Lloyds Enterprises Limited Employee Stock Option Plan – 2025 to the employees of group companies 12,34,830 options at an Exercise Price of Rs. 2 (Lloyds Realty Developers Limited 10,09,580 options, Simon Developers & Infrastructure Pvt. Ltd. 1,61,790 options and Indrajit Properties Pvt. Ltd. 63,460 options). |
| 11 | The Board approved the Composite Scheme of Arrangement on December 22, 2025 under Sections 230-232 read with Section 66 of the Companies Act, 2013 for merger of Lloyds Realty Developers Limited (“LRDL” or “Transferor Company 1”) and Indrajit Properties Private Limited (“IPPL” or “Transferor Company 2”) into Lloyds Enterprises Limited (“LEL” or “Transferee Company” or “Demerger Company” or “Company”) and demerger of Real Estate Business Undertaking of Lloyds Enterprises Limited into Lloyds Realty Limited (“LRL” or “Resulting Company”) (“Scheme”). The Scheme is filed with Bombay Stock Exchange (BSE) & National Stock Exchange (NSE) on December 22, 2025. |
| 12 | Lloyds Engineering Works Limited (“LEWL”), a material subsidiary of Lloyds Enterprises Limited (“the Company”), has amended the Share Purchase Agreement originally entered into on July 30, 2024, for the acquisition of the additional 12% equity stake (14,99,999 shares) in Techno Industries Private Limited (“TIPL”) for cash consideration of ₹ 22.70 crore. Pursuant to this acquisition Techno Industries Private Limited became Wholly Owned Subsidiary of the Lloyds Engineering Works Limited w.e.f. December 26, 2025. |
| 13 | Lloyds Enterprises Limited has entered into loan agreements with Tata Capital Limited, Bajaj Finance Limited, and Jio Credit Limited to avail financial assistance aggregating to ₹ 361 crore, comprising ₹ 211 crore from Tata Capital Limited, ₹ 75 crore from Bajaj Finance Limited, and ₹ 75 crore from Jio Credit Limited. The proceeds of the said facilities has been utilized towards meeting the balance consideration of 75,00,002 share warrants of Lloyds Metals and Energy Limited. |
| 14 | The Company has sold its stake in its subsidiary Lloyds Engineering Works Limited, totaling to 3,42,54,299 shares during the year. |
| 15 | The Rights Issue Committee of Board of Directors has considered and approved the making of the First and Final Call on 25,44,25,324 partly paid up equity shares of 50% of issue price of ₹ 39 per share i.e. ₹ 19.50 per Equity Share (comprising ₹ 0.50 towards paid-up value and ₹ 19.00 towards premium) vide Right Issue Committee meeting dated January 8, 2026. On result of First and Final Call received partly paid up participation for 22,20,75,481 shares at issue price of Rs. 19.50 per Equity Share. Reminder for balance 3,23,49,843 shares sent on March 9, 2026. |
| 16 | The Company is primarily engaged in the business of trading and there are no separate reportable segments identified as per Ind AS-108 Operating Segment. |
| 17 | The figures for the last quarter are the balancing figures between audited financial result for the year and unaudited nine months financial results published earlier. |
| 18 | The figures for the corresponding previous period have been regrouped/reclassified wherever necessary, to make them comparable. |
| 19 | Earing Per Share are not annualised except for the year ended 31st March, 2026. |
| 20 | The results for the quarter and year ended 31st March, 2026 are available on the website of BSE at www.bseindia.com, NSE at www.nseindia.com and on Company’s website at www.lloydsenterprises.in. |
CASH FLOW STATEMENT FOR THE PERIOD ENDED 31ST MARCH, 2026
(₹ in Crore)
| Particulars | For the period ended 31st March, 2026 | For the period ended 31st March, 2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit/(Loss) Before Tax | 311.02 | 18.31 |
| Adjustments for: | ||
| (Profit)/Loss on Sale of Investment | (183.71) | (12.68) |
| Employee Compensation Expenses | 1.18 | – |
| Depreciation | 0.49 | 0.31 |
| Interest & Financial Charges Paid | 29.52 | 16.25 |
| Interest Income | (7.66) | (9.49) |
| Dividend Received | (13.43) | (11.26) |
| Income from sale of Rights | (129.19) | – |
| Income/Expenses with respect to Leases | 0.02 | 0.01 |
| Share of Profit/Loss in LLP | (13.16) | 0.06 |
| Actual Rent Paid | (0.07) | (0.07) |
| Operating Profit Before Working Capital Changes | (4.99) | 1.44 |
| Change in operating assets and liabilities | ||
| (Increase)/Decrease in Trade and other Receivables | (26.38) | (0.65) |
| (Increase)/Decrease in Inventories | 1.59 | 39.57 |
| (Increase)/Decrease in Other Non Current Assets | 54.00 | (41.71) |
| (Increase)/Decrease in Other Current Assets | (28.44) | 28.12 |
| Increase/(Decrease) in Other Current Liabilities | 10.03 | (28.60) |
| Increase/(Decrease) in Short-term Provisions | 0.09 | 0.02 |
| Increase/(Decrease) in Short-term Borrowings | (29.77) | 96.14 |
| Increase/(Decrease) in Trade Payable | 25.38 | – |
| Increase/(Decrease) in Long-term Provisions | 0.11 | 0.05 |
| Cash Generated from Operations | 1.62 | 94.38 |
| Direct Taxes Paid (Net of Refunds) | (35.09) | (8.70) |
| Net cash inflow (outflow) from operating activities | (33.47) | 85.68 |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| (Purchases)/Sales of Investment | (1,154.40) | (196.56) |
| Income from sale of Rights | 129.19 | – |
| Purchases of Fixed Assets | (43.08) | (2.30) |