Key Financial Figures - Standalone (Rs. in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: 14,651.55
  • Other income: 21.19
  • Total income: 14,672.74
  • Total expenses: 14,183.76
  • Profit before tax: 488.98
  • Tax expense: 130.75 (Current tax) + 0.73 (Deferred tax) = 131.48
  • Profit after tax: 357.49
  • Basic and diluted EPS: Rs 0.27

Half Year Ended September 30, 2026:

  • Revenue from operations: 28,108.06
  • Other income: 42.66
  • Total income: 28,150.72
  • Profit after tax: 657.12
  • Basic and diluted EPS: Rs 0.50

Comparative Figures (Quarter Ended):

  • September 30, 2025: Profit after tax of 147.06, EPS Rs 0.11
  • June 30, 2026: Profit after tax of 299.62, EPS Rs 0.23

Key Financial Figures - Consolidated (Rs. in lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: 15,040.57
  • Other income: 17.25
  • Total income: 15,057.82
  • Profit before tax: 538.55
  • Tax expense: 146.73 (Current tax) + 0.73 (Deferred tax) = 147.46
  • Profit after tax: 391.09
  • Attributable to owners: 382.98
  • Attributable to non-controlling interest: 8.11
  • Basic and diluted EPS: Rs 0.29

Half Year Ended September 30, 2026:

  • Revenue from operations: 28,769.97
  • Other income: 35.39
  • Total income: 28,805.36
  • Profit after tax: 713.27
  • Attributable to owners: 696.01
  • Attributable to non-controlling interest: 17.26
  • Basic and diluted EPS: Rs 0.53

Comparative Figures (Quarter Ended):

  • September 30, 2025: Profit after tax of 144.68, EPS Rs 0.11
  • June 30, 2026: Profit after tax of 322.18, EPS Rs 0.24

Segment Information

The company has two reporting segments:

1. Steel & Steel Products

2. Real Estate Development

Standalone Segment Revenue (Quarter Ended September 30, 2026):

  • Steel & Steel Products: Rs 14,580.85 lakhs
  • Real Estate Development: Rs 70.70 lakhs

Consolidated Segment Revenue (Quarter Ended September 30, 2026):

  • Steel & Steel Products: Rs 14,969.87 lakhs
  • Real Estate Development: Rs 70.70 lakhs

Segment Assets as at September 30, 2026 (Standalone):

  • Steel & Steel Products: 17,209.77
  • Real Estate Development: 4,222.00
  • Unallocated corporate assets: 1,896.80
  • Total: 23,328.57

Capital Structure

  • Paid up equity share capital (face value of Rs. 1/-): 1,315.51 lakhs
  • The company had issued 4,41,57,150 equity shares ('Right equity shares') to eligible shareholders at an issue price of Rs. 8.5 per share (including premium of Rs. 7.5 per share)
  • Right equity shares were issued as partly paid-up: Rs. 4.25 payable on application and Rs. 4.25 payable on First & Final Call

Subsidiaries Included in Consolidation

1. La Tim Metal & Industries Limited (Holding Company)

2. LaTim Buildarch LLP (Subsidiary)

3. La Proviso Buildcon LLP (Subsidiary)

Auditor Review

Dhirubhai Shah & Co LLP, Chartered Accountants (Firm Registration No. 102511W/W100298) conducted a limited review of both standalone and consolidated financial results. Partner Anik S Shah issued the review reports stating that nothing came to their attention that causes them to believe the statements contain any material misstatement.

Cash Flow Statement (Half Year Ended September 30, 2026)

Standalone:

  • Net cash used in operating activities: (1,220.64)
  • Net cash used in investing activities: (527.05)
  • Net cash from financing activities: 2,040.77
  • Net increase in cash: 293.08

Consolidated:

  • Net cash used in operating activities: (1,268.54)
  • Net cash used in investing activities: (454.98)
  • Net cash from financing activities: 2,037.10
  • Net increase in cash: 313.58

Important Notes

  • The performance of the quarter is not representative of the full year's performance
  • Figures for previous periods have been regrouped/reclassified where necessary
  • The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)