LS Industries Limited submitted its audited financial results for the quarter and full year ended March 31, 2026, to BSE Ltd. in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The submission includes the Statement of Assets and Liabilities, Statement of Cash Flow, and a declaration that the audit report contains an unmodified opinion.
Financial Performance Overview
For the year ended March 31, 2026, the company reported a net loss of ₹87.71 lakh, which is a substantial improvement from the net loss of ₹2,228.78 lakh reported for the previous year ended March 31, 2025.
Statement of Assets and Liabilities (as of March 31, 2026)
Total Assets: ₹456.16 lakh (Previous year: ₹408.37 lakh)
Non-Current Assets: ₹286.90 lakh (Previous year: ₹257.31 lakh)
- Property, Plant and Equipment: ₹95.64 lakh (Previous: ₹96.17 lakh)
- Capital work-in-progress: ₹27.76 lakh (Previous: Not present)
- ROU Asset: ₹273.13 lakh (Previous: Not present)
- Financial Assets - Loan: ₹2,411.50 lakh (Previous: ₹2,400.00 lakh)
- Financial Assets - Other: ₹16.25 lakh (Previous: ₹16.90 lakh)
- Deferred Tax Assets: ₹44.76 lakh (Previous: ₹60.05 lakh)
Current Assets: ₹169.26 lakh (Previous year: ₹151.06 lakh)
- Inventories: ₹42.07 lakh (Previous: Not present)
- Trade Receivables: ₹1,288.92 lakh (Previous: ₹1,099.56 lakh)
- Cash and cash equivalents: ₹13.35 lakh (Previous: ₹3.29 lakh)
- Bank balance other than cash: ₹241.83 lakh (Previous: ₹325.79 lakh)
- Other Financial Assets: ₹0.86 lakh (Previous: ₹0.98 lakh)
- Current Tax Assets (Net): ₹20.10 lakh (Previous: ₹25.68 lakh)
- Other Current Assets: ₹85.48 lakh (Previous: ₹55.32 lakh)
Equity: ₹394.89 lakh (Previous year: ₹405.62 lakh)
- Equity Share Capital: ₹8,488.19 lakh (Unchanged from previous year)
- Other Equity: -₹4,539.25 lakh (Previous: -₹4,432.00 lakh)
Liabilities: ₹61.27 lakh (Previous year: ₹27.54 lakh)
- Non-Current Liabilities: ₹26.05 lakh (Lease Liability) (Previous: Not present)
- Current Liabilities: ₹35.22 lakh (Previous: ₹27.54 lakh)
- Lease liabilities: ₹3.26 lakh (Previous: Not present)
- Trade Payable: ₹257.51 lakh (Previous: ₹10.43 lakh)
- Other Current Liabilities: ₹61.19 lakh (Previous: ₹16.20 lakh)
- Provisions: ₹0.90 lakh (Unchanged from previous year)
Cash Flow Statement (Year ended March 31, 2026)
- Net cash flow from operating activities: -₹32.95 lakh (Previous year: ₹791.70 lakh)
- Net cash flow from investing activities: ₹103.01 lakh (Previous year: -₹791.19 lakh)
- Proceeds from sale of Property, Plant and Equipment: ₹0.00 lakh (Previous: ₹1,600.00 lakh)
- Purchase of Property, Plant and Equipment: -₹27.93 lakh (Previous: -₹0.56 lakh)
- Share application money: -₹39.00 lakh (Previous: Not present)
- Loan Given: -₹11.50 lakh (Previous: -₹2,400.00 lakh)
- Interest income: ₹181.44 lakh (Previous: ₹9.37 lakh)
- Net cash flow from financing activities: -₹60.00 lakh (Previous year: ₹0.00 lakh)
- Repayment of long-term borrowings: -₹60.00 lakh
- Net increase in cash and cash equivalents: ₹10.06 lakh
- Cash and cash equivalents at beginning of year: ₹3.29 lakh
- Cash and cash equivalents at end of year: ₹13.35 lakh
Notes to the Financial Results
1. The audited financial results were reviewed by the Audit Committee and approved by the Board of Directors at a meeting held on May 29, 2026.
2. The Statutory Auditors, Bhakoo & Co. (FRN: 022641N), have issued an unmodified audit report on the financial results pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.
3. The financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS).
4. The company operates in a single reportable segment: Textile.
5. The figures for previous periods have been restated/regrouped for comparability.
6. The results are available on the websites of BSE Limited and the company.