LS Industries Ltd

Standalone results

• Quarter ended 30 June 2026: Revenue from operation Rs 126.97 lakh.
• Quarter ended 30 June 2026: Total Income Rs 185.63 lakh.
• Exceptional items Rs 131.04 lakh related to ROU transfer.
• Profit after tax Rs 133.77 lakh.
• Earnings per share (basic/diluted) Rs 0.016.

Consolidated results

• Quarter ended 30 June 2026: Total Income Rs 185.346 lakh; Revenue from operation Rs 126.971 lakh.
• Quarter ended 30 June 2026: Profit before tax Rs 132.298 lakh.
• Quarter ended 30 June 2026: Total Comprehensive Income Rs 132.298 lakh.
• Earnings per share (basic/diluted) Rs 0.016.
• Acquisition: Robochef Agritech Pvt Ltd acquired Apr 6, 2026; consolidation includes subsidiary from date.

Meeting Details

• Date and time: 14 August 2026 at 03:00 PM IST.
• Venue: Registered Office and via Microsoft Teams.

Key Agenda Items

• Election of Chairman.
• Notice of the Meeting.
• Quorum and Leave of Absence; Minutes of Previous Meeting to be placed for consideration.
• Un-Audited quarterly results for quarter ended June 30, 2026, with Limited Review Report by Bhakoo & Co.
• Any other matter with permission of the Chairman.

Other Notes

RTA details and period

• Registrar and Transfer Agent: BEETAL Financial & Computer Services (P) Ltd; SEBI Reg. No. INR 000000262.
• Period covered: quarter ended June 2026.
• Dematerialization processing confirmed; securities listed and register updated within 15 days.
• RTA handles share transfer and dematerialisation activities for the company.

FY26 audited results

• 📊 Revenue from operations rose to ₹423.244 lakh in FY26 from ₹29.109 lakh.
• 📊 Total income increased to ₹621.826 lakh from ₹478.855 lakh.
• 📊 Other income was ₹198.582 lakh, down from ₹449.747 lakh.
• 📊 EBITDA is not separately disclosed; total expenses were ₹709.539 lakh.
• 📊 PBT was a loss of ₹87.713 lakh versus ₹2,228.779 lakh loss.
• 📊 PAT was a loss of ₹103.009 lakh versus ₹2,054.746 lakh loss.
• 📊 Basic and diluted EPS were both negative ₹0.012 for FY26.

Quarterly performance

• 📊 Q4FY26 revenue from operations was ₹191.527 lakh, up from ₹28.17 lakh.
• 📊 Q4FY26 total income was ₹238.309 lakh versus ₹104.816 lakh a year earlier.
• 📊 Q4FY26 PBT was a loss of ₹19.916 lakh versus ₹258.574 lakh loss.
• 📊 Q4FY26 PAT was a loss of ₹35.212 lakh versus ₹84.541 lakh loss.
• 📊 Q4FY26 basic and diluted EPS were both negative ₹0.004.

Cost trends

• 📊 Purchase of stock-in-trade was ₹189.389 lakh in Q4FY26.
• 📊 Employee benefit expense rose to ₹84.521 lakh in FY26 from ₹45.994 lakh.
• 📊 Finance costs increased to ₹25.266 lakh in FY26 from ₹0.017 lakh.
• 📊 Depreciation and amortisation rose to ₹51.201 lakh from ₹19.672 lakh.
• 📊 Other expenses fell sharply to ₹131.227 lakh from ₹2,419.540 lakh.

Balance sheet and cash

• 📊 Total assets were ₹4,561.646 lakh at 31 March 2026, up from ₹4,083.727 lakh.
• 📊 Trade receivables increased to ₹1,288.919 lakh from ₹1,099.56 lakh.
• 📊 Cash and cash equivalents rose to ₹13.349 lakh from ₹3.29 lakh.
• 📊 Bank balances other than cash fell to ₹241.831 lakh from ₹325.79 lakh.
• 📊 Equity remained negative in other equity at ₹4,539.251 lakh.
• 📊 Net cash from operations was negative ₹32.951 lakh in FY26.
• 📊 Cash and cash equivalents ended the year at ₹13.349 lakh.

Operations and segment

• 📍 The company operates in textiles and reports one operating segment.
• 📊 Inventories stood at ₹42.070 lakh at year-end.
• 🧱 Capital work-in-progress was ₹27.764 lakh and ROU asset ₹273.129 lakh.
• 📊 Lease liabilities were ₹293.110 lakh combined across non-current and current liabilities.

Audit and approvals

• 📍 The statutory auditors issued an unmodified opinion on FY26 results.
• 📍 The board approved the audited results on 29 May 2026.

Audited results

• Approved audited standalone financial results for quarter and year ended 31 March 2026.
• Approved statement of assets and liabilities and cash flow statement for 31 March 2026.
• Reported revenue from operations of Rs 423.244 lakh for FY2026.
• Reported net loss of Rs 103.009 lakh for FY2026.

Audit remarks

• Statutory auditors issued an unmodified report on the audited results.

Other decisions

• Board also approved other general businesses as per the meeting agenda.

Financial Performance

• Approved unaudited financial results for quarter ended December 31, 2025, with limited review report.

Corporate Actions

• Approved opening of Suspense Escrow Demat Account to transfer shares pending shareholder confirmation.
• Proposed Nikunj Stock Brokers Limited to initiate Suspense Escrow Demat Account opening procedure.

Governance and Compliance ️

• Noted delay in filing DIR-12 for Mr. Rakesh Sethi's directorship change due to pending death certificate.