Ludlow Jute FY26 Net Profit ₹16.16 Cr vs Loss

Income Statement Highlights for Year Ended March 31, 2026:

Total Income: ₹5,327.80 Lakhs (FY25: ₹3,016.60 Lakhs)
Revenue from Operations: ₹5,318.50 Lakhs (FY25: ₹3,009.00 Lakhs)
Other Income: ₹9.30 Lakhs (FY25: ₹7.60 Lakhs)
Total Expenses: ₹5,106.90 Lakhs (FY25: ₹3,157.80 Lakhs)
Cost of Materials Consumed: ₹3,673.90 Lakhs (FY25: ₹1,656.90 Lakhs)
Employees Benefits Expense: ₹806.70 Lakhs (FY25: ₹627.60 Lakhs)
Finance Costs: ₹147.20 Lakhs (FY25: ₹124.30 Lakhs)
Depreciation and amortisation expense: ₹63.30 Lakhs (FY25: ₹105.70 Lakhs)
Profit/(loss) before tax: ₹220.90 Lakhs (FY25: Loss of ₹141.20 Lakhs)
Total tax expense: ₹59.30 Lakhs (FY25: Tax credit of ₹35.90 Lakhs)
Deferred tax: ₹56.70 Lakhs
Tax for earlier years: ₹2.60 Lakhs
Profit/(loss) for the period (Net Profit): ₹161.60 Lakhs (FY25: Net Loss of ₹105.70 Lakhs)
Total Comprehensive Income for the period: ₹184.10 Lakhs (FY25: ₹26.20 Lakhs)

Quarter Ended March 31, 2026:

Total Income: ₹1,481.10 Lakhs (Q4 FY25: ₹952.20 Lakhs)
Profit/(loss) before tax: ₹24.00 Lakhs (Q4 FY25: ₹34.00 Lakhs)
Profit/(loss) for the period (Net Profit): ₹13.80 Lakhs (Q4 FY25: ₹25.20 Lakhs)

Earnings Per Share (Face Value ₹10 each):

Paid-up Equity Share Capital: ₹108.00 Lakhs (unchanged from FY25)
Other Equity: ₹1,753.82 Lakhs (FY25: ₹1,569.60 Lakhs)
Total Assets: ₹4,522.80 Lakhs (FY25: Not fully comparable from provided data)
Non-Current Assets: ₹2,218.50 Lakhs
Current Assets: ₹2,304.30 Lakhs (Includes Inventories: ₹1,495.10 Lakhs, Trade receivables: ₹545.30 Lakhs)
Total Equity and Liabilities: ₹4,522.80 Lakhs
Total Equity: ₹1,861.80 Lakhs
Non-Current Liabilities: ₹655.70 Lakhs (Includes Borrowings: ₹577.50 Lakhs)
Current Liabilities: ₹2,005.30 Lakhs (Includes Borrowings: ₹1,557.70 Lakhs, Trade payables: ₹2,937.00 Lakhs)

Net Cash from Operating Activities: ₹77.80 Lakhs (FY25: ₹5.00 Lakhs)
Net Cash used in Investing Activities: -₹361.00 Lakhs (FY25: ₹115.20 Lakhs)
Primarily due to Purchase of PPE & CWIP: -₹327.40 Lakhs
Net Cash from Financing Activities: ₹537.40 Lakhs (FY25: ₹7.80 Lakhs)
Proceeds from short-term borrowings (net): ₹488.90 Lakhs
Proceeds from long-term borrowings: ₹22.90 Lakhs
Repayment of long-term borrowings: -₹52.90 Lakhs
Interest paid: -₹128.20 Lakhs
Net Decrease in Cash and Cash Equivalents: -₹1.10 Lakhs
Cash and Cash Equivalents at year-end: ₹1.20 Lakhs (comprising Balance with Banks in Current Accounts ₹0.40 Lakhs, Cash on hand ₹0.90 Lakhs, and other cash ₹0.70 Lakhs)

The Board of Directors did not recommend payment of any dividend for the financial year ended March 31, 2026.
The board meeting was held on May 25, 2026, commencing at 11:30 AM and concluding at 5:15 PM.
The company is engaged in a single segment: manufacturing and sale of Jute Goods.
Change in Accounting Estimate: During the year, the company changed the useful life of certain Plant & Machinery from 15 years to 30 years based on a technical assessment by an independent expert. This change resulted in:
A decrease in depreciation expense by ₹217.88 Lakhs for the quarter and ₹492.62 Lakhs for the year ended March 31, 2026.
A corresponding increase in net profit after tax by ₹133.86 Lakhs for the quarter and ₹443.47 Lakhs for the year.
Labour Codes: The company notes the notification of four Labour Codes by the Government of India on November 21, 2025. Based on an assessment using draft Central Rules and FAQs, the company states there is no material financial impact. It will continue to monitor the finalization of rules.
Previous period figures have been regrouped/rearranged where necessary for consistency.