Interim report
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Date: November 08, 2025 To, The Secretary, BSE Limited, P.J. Towers, Dalal Street, Mumbai-400 00 I Scrip Code: 539542 Respected Sir/Ma'am, To, The Secretary, National Stock Exchange of India Ltd., Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Bandera (E), Mumbai - 400 051 Svmbol: LUXIND Sub: Outcome of Board meeting he/ti 011 November 08. 2025 Pursuant to Regulation 30 & 33 read with Schedule Ill of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), as amended from time to time, this is to inform you that the Board of Directors of the Company at their meeting held today i.e. November 08, 2025 have inter alia approved the Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2025. The said results were reviewed by the Audit Committee at its meeting held prior . to the Board Meeting. Accordingly, please find enclosed herewith the following: a. Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2025. b. Limited Review Report of the Statutory Auditor of the Company in respect of the said results. The above information is also available on the website of the Company at https: \\" \\ .lu:-.innernear.com The meeting of the Board of Directors of the Company commenced at 12:00 P.M. (1ST) and concluded at \3~ Li 5 P.M. (1ST) We request you -to take the same on your record. Thanking You Yours faithfully, for LUX INDUSTRIES LIMITED Smita Mishra (Company Secretary & Compliance Officer) M. No: A26489 Enclosed - as stated above LUX INDUSTRIES LIMITED PS Srljan Tech• Park, 10th Floor, DN - 52, Sector• V, Saltlake, Kolkata • 700 091, India. P: 91-33-4040 2121, F: 91-33-40012001. E: lnfo@luxlnnerwear.com Regct Office : 39 Kall Krishna Tagore Street, Kolkata - 700 007, India, P: 91-33-22S9 8155, Website: www.luxinnerwear.com • CIN: L17309WB1995PLC073053
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.SK AGRAWAL AND CO CHARTERED ACCOUNTANTS LLP (FORMERLY $ K AGRAWAL AND CO) CHARTERED ACCOUNTANTS LLPIN -AAV-2926 FRN- 306033E/E300272 SUITE NOS : 606-608 THE CHAMBERS, OPP. GITANJALI STADIUM 1865, RAJDANGA MAIN ROAD, KASBA KOLKATA - 700 107 PHONE : 033-4008 9902/9903/9 r04 / 9905 Website : www.skagrawal.co.in ~MAIL : lnfo@skagrawal.co.in Independent Auditor's Review Report on standalone unaudited quarterly financial results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. TO THE BOARD OF DIRECTORS OF LUX INDUSTRIES LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Lux Industries Limited ("the Company"), for the quarter ended 30th September, 2025 and for the period from 1st April 2025 to 30th September 2025, being submitted by the Company pursuant to requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This statement is the responsibility of the company's management and approved by the Board of Directors which has been prepared in accordance with the recognition & measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant Rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to issue a report on these financial statements based on our review. 3. We conducted our review in accordance with the Standard on Review Engagements (SRE) 2410, "Review of Interim Financial Information performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Standalone Financial Results prepared in accordance with applicable Indian Accounting Standards and other recognized accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. For SK AGRA WAL AND CO CHARTERED ACCOUNTANTS LLP Chartered Accountants Fi=•·u 300272 H_ef a~t_Kumar Lakhotia (Partner) Membership No. 068851 Place: Kolkata Dated: November 8, 2025 -C:?_ Charte,9 '-'y IN~ ~ l ~ 33r. : E_':,Or:, s * ,._., -.- ---.
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Lux Industries Limited Regd.Offlce: 39,Kall Krishna Tagore Street, Kolkata-700 007 Statement of Unaudited Standalone Flnanclal Results for the Quarter and Half year ended September 30, 2025 Sr. No Particu lars 1 Income Revenu e From Operations a. Sale of Products and Services b. Other Operating Income Other Income Total Income 2 Expenses a. Cost of Materia ls Consumed b. Purchase of Stock-In-Trade c. Changes in Inventories of Finished Goods, Work-In-Progress and Stock-In- Trade d. Employee Benefits Expense e. Finance Costs f. Depreciation and Amortization Expense g. Subcontracting/ Jobbing Expenses h. Other Expenses Total Expenses 3 Profit Before Exceptional Items and Tax (1-2) 4 Exceptional Items 5 Profit Before Tax (3-4) 6 Tax Expense a. Current Tax b. Deferred Tax c. Income Tax for Earlier Years Total Tax Expense 7 Net Profit for the Period (5-6) 8 Other Comprehensive Income Item that will not be reclassified to Profit or loss (Net of Tax) 9 Total Comprehensive Income (after Taxes) (7+8) 10 Paid up Equity Share Capital (Face value of Rs.2/ · each) 11 Other Equity (Reserves) 12 Earning per equity share (of RS.Z/· each) (not annualised except for the year ended March 31, 2025) a.Basic b.Diluted Notes: Se 30, 2025 Unaudited 775.22 3.62 5.24 784.08 355.11 25.42 (25.72) 44.94 9.77 7.35 194.35 140.61 751.83 32.25 32,25 9.18 (0.77) 8.41 23.84 23.84 6.26 7.93 7.93 Quarter Ended June 30, 2025 (Unaudited 601.15 3.34 9.06 613.55 423.09 8.43 (199.44) 42.20 6.23 7.09 188.52 106.28 582.40 31.15 31.15 6.32 0.91 7.23 23.92 23.92 6.26 7.95 7.95 Se 30, 2024 (Unaudited 667.31 3.65 13.75 684.71 325.62 8.77 (42.87) 39.92 4.61 5.64 168.32 107.95 617.96 66.75 66.75 14.43 0.88 0.72 16.03 50.72 50.72 6.26 16.87 16.87 Half Year Ended Se 30, 2025 (Unaudited) 1,376.37 6.96 14.30 1,397.63 778.20 33.85 (225.16) 87.14 16.00 14.44 382.87 246.89 1,334.23 63.40 63.40 15.50 0.14 15.64 47.76 47.76 6.26 15.88 15.88 Se 30,2024 Unaudited 1,200.45 5.81 23.91 1,230.17 607.11 15.08 (109.31) 76.73 8.41 11.17 310.20 197.98 1,117.37 112.80 112.80 23.94 2.86 0.72 27.52 85.28 85.28 6.26 28.36 28.36 (Rs. In crores) Year Ended March 31, 2025 (Audited) 2,565.69 12.81 29.79 2,608.29 1,259.24 41.30 (158.89) 149.93 18.72 23.82 619.82 432.12 2,386.06 222.23 222.23 52.32 3.10 0.72 56.14 166.09 (0.11) 165.98 6.26 1,740.36 55.23 55.23 1 The Standalone un-audit ed financial results of the Company for the quarter and half year ended 30th September, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company In their respective meetings held on Novemver 08, 2025. The Statutory Auditors of the Company hav carried out limited Review of these results and the results are being published in accordance with Regulation 33 of the SEBI (listing Obligations and Disclosure Requirements) Regulations, 2015. 2 Prior period figures have been rearranged/ regrouped, wherever necessary. Place: Kolkata Date: November 08, 2025 By Order of the Board For Lux Industries limited Chairman DIN-00053599 LUX INDUSTRIES LIMITED PS Srljan Tech - Park, 10th Floor, ON - 52, Sector - V, Saltlake, Kolkata - 700 091, lndla. P: 91-33-4040 2121, F: 91-33-4001 2001, E: lnfo@luxinnerwear.com Reed , Offl<:c ; ~:, Kell Krlahn• T•e•>n:: $\rec, , K;:, lko\D • 700 007, In dio, P; lh.-55-zzs§ 61:SS, W c bal\c; www, l u11i nncrwca r,wm • t iN ; L1730!1Wl)l!l!l:iPLC0730:i:S
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Lux Industries Limited Regd.Office: 39,Kall Krishna Tagore Street, Kolkata-700 007 Statement of Standalone Assets and Llabilitles Particulars I. ASSETS Non-current assets (a) Property, plant & equipment (bl Capital work-in-progress (c) Intangible assets (d) Intangible assets under development (e) Right of use assets (fl Financial assets (i) Investments (ii) Other Financial assets (g) Other non-current assets Total Non-current assets Current assets (a) Inventories (bl Financial assets (i) Investments (ii) Trade receivables (111) cash & cash equivalents (iv) Other bank balances (v) Loans (vi) Other financial assets (c) Current tax assets (di Other current assets Total current assets TOTAL ASSETS II. EQUITY AND LIABILITIES Equity (a) Equity share capital (b) Other equity Total equity Llabllltles Non-current liabilities (a) Financial liabilities (i) Lease Liabilities (II) Borrowings (b) Deferred tax liabllltles (Net) (c) Provisions Total non-current liabilities Current liabilities (a) Financial liabilities (I) Lease Llabilltles (ii) Borrowings (iii) Trade payables A) total outstanding dues of micro and small enterprises; and B) total outstanding dues of creditors other than micro and small entei=ls ~ (iv) Other financial liabilities ~ z;;Chartereci (bl Provisions ( .. 1i' '--\)' ,N AA 29<(j "fg)c-" (cl Other current llablllties ~ • 0 Total Current llabilltles · · "' fVt::; ~, 1> .::, 1,....yi'lt: 3 0 I E.'.>c," ~-- TOTAL EQUITY AND LIABILITIES s C • -,c- K o!k~ . -=- - LUX INDUSTRIES LIMITE PS Srijan Tech· Park, 10th Floor, ON • S2, Sector - V, Saltlake, Kolkata • 700 091, India. P: 91-33-4040 (Rs In crores) As at 30th As at 31st March, September, 2025 2025 (Unaudited) (Audited) 340.58 333.36 12.69 8.81 0.03 0.17 0.17 0.17 27.13 26.69 0.19 0.19 10.66 10.56 24.86 11.62 416,31 391.57 ·1,040.63 827.20 153.86 175.21 1,033.23 897.35 31.02 28.31 7.64 1.65 32.72 31.00 6.25 8.08 5.06 2.52 223.47 186.95 2,S33.88 2,158.27 2,950.19 2,549.84 6.26 6.26 1,786.56 1,740.36 1,792.82 1,746.62 21.18 22.17 0.01 0.74 4.34 4.20 15.69 14.00 41.22 41.11 8.98 7.21 509.51 249.75 84.01 65.80 426.73 360.97 73.52 61.46 1.95 1.79 11.45 15.13 1,116.15 762.11 2,950.19 2,549.84 001, E: lnfo@luxlnnerwear.com • CIN: L17309WB199SPLC073053
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Lux Industries Limited Standalone Statement of Cash Flows for the half year ended September 30, 2025 Cash flows from operating activities Profit before tax Adjustment to reconcile profit before tax to net cash flows: Depreciation and amortisation expense Interest on lease liability Finance costs - others Profit on sale of property, plant and equipment Finance income Dividend Received Provision for doubtful advances (net) Bad debt (net) Liabilities written back Net gain on sale of current investments Gain on investment carried at fair value through profit or loss Operating profit before working capital changes Movements in working capital: (Increase)/ decrease in trade and other receivables (Increase)/ decrease in inventories (Increase)/ decrease in other assets Increase/ (decrease) in trade and other payables Increase/ (decrease) in other liabilities Cash generated from/ (used in) operations Direct taxes paid (Net of refunds) Net cash flow from/ (used in) operating activities Cash flows from investing activities Purchase of property, plant and equipment and intangible assets (including capital advances) Proceeds from sale of property, plant and equipment and intangible assets Sale/(purchase) of investments (net) (lncrease)/decrease in term deposit Dividend Received Loan Given Finance income Net cash flow from/ (used in) investing activities Cash flows from financing activities Proceeds/ (repayment) of non-current borrowings Proceeds/ (repayment) of current borrowings Finance costs - others Payment of lease liability - principal Payment of lease liability - interest Net cash flow from/ (used in) in financing activities Net increase/ (decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period Components of Cash and cash equivalents Cash on hand Balances with banks Total Cash and cash equivalents LUX INDUSTRIES LIMITED PS Srijan Tech - Park, 10th Floor, ON - 52, Sector - V, Saltlake, Kolkata - 700 091, India. P: 91-33-4040 2121, ~· - (Unaudited 63.40 14.44 1.38 14.62 (0.04) (7.07) (0.07) 1.50 1.27 (2.26) (1.94) 85.23 (138.65) (213.43) (38.29) 83.96 8.67 (212.51) (18.04) (230.55) (34.58) 0.20 25,55 (4.18) 0.07 (1.72) 8.81 (5.85) (0.73) 259.76 (14.61) (3.93) (1.38) 239.11 2.71 28.31 31.02 1.10 29.92 31.02 res) Half nded 30-Sep-2024 (Unaudited 112.80 11.17 1.18 7.23 (0.01) (10.76) (0.63) 0.30 (0.01) (7.75) (3.45) 110.07 50.86 (98.54) (11.51) 21.20 21.07 93.15 (23.05) 70.10 (17.46) (69.81) 0.45 0.63 (26.00) 8.51 (103.68) (2.00) 33.30 (7.75) (1.69) (1.18) 20.68 (12.90) 50.64 37.74 1.63 36.11 37.74 uxinnerwear.com WB1995PLC073053
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.S K AGRAWAL AND CO CHARTERED ACCOUNTANTS LLP (FORMERLY S K AGRAWAL AND CO) CHARTERED ACCOUNTANTS LLPIN -AAV-2926 FRN- 306033E/E300272 ~ITTNm:6~-6W . . . THE CHAMBERS~ OPP. GlTANJALI.STADIUM 1865, RAJDANGAMAIN RQAD,KASBA KOLKATA - 700 107 PHONE : 033-4008 9902/9903/9904 / 9905 Website : www.skagrawal.co.in EMAIL : 1nfo@skagrawal.co.in Independent Auditor's Review Report on Consolidated unaudited quarterly financial results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 TO THE BOARD OF DIRECTORS OF LUX INDUSTRIES LIMITED 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Lux Industries Limited ("the Parent") and its subsidiary (the Parent and its subsidiary together referred to as "the Group") for the quarter ended 30th September, 2025 and for the period from 1st April 2025 to 30th September 2025, being submitted by the Parent pursuant to requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. The Statement includes the results of the following entities: a. Lux Industries Limited b. Artimas Fashions Private Limited 5. Based on our review conducted and procedures performed as stated in paragraph 3 above nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.
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.SK AGRAWAL AND CO CHARTERED ACCOUNTANTS LLP (FORMERLY S K AGRAWAL AND CO) CHARTERED ACCOUNTANTS LLPIN -AAV-2926 FRN- 306033E/ E300272 SUITE NOS : 606-608 THE CHAMBERS, OPP. GITANJAUSTADIUM. 186S, RAJDANGAMAIN ROAD, KASBA KOLKATA - 700 107 PHONE : 033-4008 9902/ 9903/9904 / 9905 Website : www.skagrawal,co.in EMAIL : lnfo@skagrawal.co.in 6. The consolidated unaudited financial results includes the inierim financial statements / financial information/ financial results of one subsidiary which have not been reviewed/ audited by their auditor, whose interim financial statements/ financial information/ financial results reflect total assets of Rs. 12.86 Crores as at 30th September 2025, total revenue of Rs. (0.08) crores and Rs. (0.10) crores, total net profit/ (loss) after tax of Rs. (0.78) crores and Rs. (1.44) crores and total comprehensive income/loss) of Rs. (0.78) crores and Rs. (1.44) crores for the quarter ended 30th September, 2025 and for the period from 1st April 2025 to 30th September 2025, as considered in the consolidated unaudited financial results. According to the information and explanations given to us by the Management, these interim financial statements / financial information / financial results are not material to the group. Our conclusion on the Statement is not modified in respect of the above matter. 7. We draw attention to Note 3 of the consolidated financial results relating to segment reporting, which is being disclosed in compliance with Ind AS 108- Segment Reporting. Certain assets and liabilities utilized by the respective business verticals are currently classified as "un-allocable" pending a comprehensive internal review by management. As a result, related expenses, including depreciation, are not included in the segment results of the respective verticals and are categorized as "un-allocable". The segment results are subject to the outcome of this detailed internal review. Our opinion is not modified in respect of this matter. For SK AGRA WAL AND CO CHARTERED ACCOUNTANTS LLP Chartered Accountants Finn ==-:: 06U 00272 Hi t Kumar Lakhotia (P:ter) Membership No. 068851 Place: Kolkata Dated: November 8, 2025
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Lux Industries Limited ■ u ....., ®® ~ Regd.Offlce: 39,Kall Krishna Tagore Street, Kolkata-700 007 - ~ Statement of Unaudited Consolidated Financial Results for the Quarter and Half year September 30, 2025 (Rs in crores) Quarter Ended Half Year Ended Year Ended Sr. Particulars March 31, No Sep 30, 2025 June 30, 2025 Sep 30, 2024 Sep 30, 2025 Sep 30, 2024 2025 (Unaudited) (Unaudited) (Unaudited) {Unaudited) {Unaudited) {Audited) 1 Income Revenue From Operations a. Sale of Products and Services 775.14 600.99 673.80 1,376.13 1,206.93 2,570.25 b. Other Operating Income 3.62 3.34 3.65 6.96 5.81 12.81 Other Income 5.24 9.06 13.89 14.30 24.05 29.84 Total Income 784.00 613.39 691.34 1,397.39 1,236.79 2,612.90 2 Expenses a. Cost of Materials Consumed 355.12 423.20 327.87 778.32 607.11 1,260.75 b. Purchase of Stock-In-Trade 25.42 8.29 3.82 33.71 10.35 32.73 c. Changes in Inventories of Finished Goods, Work-In-Progress (25.79) (199.56) (36.48) (225.35) (101.89) (151.30) And Stock-In-Trade d. Employee Benefits Expense 45.00 42.25 40.33 87.25 77.59 151.13 e. Finance Costs 10.27 6.72 5.15 16.99 9.51 20.87 f. Depreciation and Amortization Expense 7.40 7.15 5.70 14.5,5 11.29 24.06 g. Subcontracting/ Jobbing Expenses 194.37 188.56 168.32 382.93 310.21 620.12 h. Other Expenses 140.74 106.30 109.00 247.04 200.07 433.88 Total Expenses 7S2.53 S82.91 623.71 1,335.44 1,124.24 2,392.24 3 Profit Before Exceptional Items and Tax (1-2) 31.47 30.48 67.63 61.95 112.SS 220.66 4 Exceptional Items - - - - s Profit Before Tax {3-4) 31.47 30.48 67.63 61.95 112,55 220.66 6 Tax Expense a. Current Tax 9.18 6.32 14.43 15.50 23.94 52.32 b. Deferred tax (0.77) 0.91 0.88 0.14 2.86 3.08 c. Income Tax for Earlier Years - - 0.72 - 0.72 0.72 Total Tax Expense 8,41 7.23 16.03 1S.64 27.52 56.12 7 Net Profit for the Period {S-6) 23.06 23.25 51.60 46.31 85.03 164.54 8 Other Comprehensive Income Item that will not be reclassified to Profit or Loss {Net of Tax) - - - - (0.08) 9 Total Comprehensive Income (after Taxes) (7+8) 23.06 23.25 51.60 46.31 85.03 164.46 10 Profit for the Period Attributable to: (i) Shareholders of the Company 23.45 23.57 51.18 47.02 85.16 165.31 (ii) Non Controlling Interest (0.39) (0.32) 0.42 (0.71) (0.13) (0.77) 11 Total Comprehensive Income for the Period, net of Income Tax Attrlbutable to: (i) Shareholders ofthe Company 23.45 23.57 51.18 47.02 85.16 165.21 (ii) Non Controlling Interest (0.39) (0.32) 0.42 (0.71) (0.13) (0.75) 12 Paid up Equity Share Capital (Face value of Rs.2/- each) 6.26 6.26 6.26 6.26 6.26 6.26 13 Other Equity (Reserves) 1,724.08 14 Earning per equity share (of Rs.2/-each) (not annualised except for the year ended March 31, 2025) a.Basic 7.80 7.84 17.02 15.64 28.32 54.97 b.Diluted 7.80 7.84 17.02 15.64 28.32 54.97 0 co Cha r~er ~ ~1f1,e.p ~ i'-~ \...p\N-A1 ·-'29<:0'-1 ( s \., "" ~ Ilk"'~ ~ //~ <.<'I "" I~ o 61 -'?,i, f;),t: .§ 6--1/ : 30 33 c.10 -0,.~' S s\ ~,1-V * kolkata * LUX INDUSTRIES LIMITED PS Srljan Tech - Park, 10th Floor, ON - 52, Sector - V, Saltlake, Kolkata - 700 091, India. P: 91-33-4040 2121, F: 91-33-4001 2001, E: lnfo@>luxlnnerwear .com Regd. Office ; 3l1 l<Alli Krl, hna Tagore Street, kolkita - 700 007, India, P: !li-33-225§_8155, Web, ite; www.luxlnnerwe;sr,com • CIN : L17309WB1995PLC073053
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Lux Industr ies Limited Regd.Offlce: 39,Kall Krishna Tagore Street, Kolkata-700 007 Statem ent of Consolidated Assets and Liabilities As at 30th September, Particulars 2025 (Unaudited) I. ASSETS Non-current assets (a) Property, plant & equipment 342.29 (b) Capital work-in-progress 12.69 (c) Intangible assets 0.04 (d) Intangible assets under development 0.17 (e) Right of use assets 27.14 (f) Financial assets {i) Investments 0.00 (II) Other Financial assets 10.70 (g) Other non-current assets 24.86 Total Non-current assets 417.89 Current assets (a) Invento ries 1,041.30 (b) Financial assets (i) Investments 153.86 (ii) Trade receivables 1,039.41 (Iii) Cash & cash equivalents 31.15 (iv) Other bank balances 7.64 (v) Loan 32.72 (vi) Other financial assets 6.24 (c) Current tax assets 5.07 (d) Other current assets 226 .83 Total current assets 2,544.22 TOTAL ASSETS 2 962.11 II. EQUITY AND LIABILITIES Equity (a) Equity share capital 6.26 (b) Other equity 1,769.55 (c) Non-controlling interest {16.26) Total equity 1,759.S5 Liabilities Non-current liabilities (a) Financial liabilities (I) lease liabilit ies 21.18 (ii) Borrowings 2.01 (b) Deferred tax liabilities {Net) 4.34 (c) Provisions 15.71 Total non-current liabilities 43.24 Current llabllltles (a) Financial liabilities {I) Lease Llabllltie.s 8.98 (II) Borrowings 542.51 {iii) Trade payables A) total outstanding dues of micro and small enterprises ; and 84.06 B) tota l outstanding dues of creditors othe r than micro a~T enterprise 434.53 0 c o \. I 'I 75.85 (iv)Otherfinan cial llabillties rd~'. er '<1 (b) Provisions s'l>' \..\..y\N-A.A ·29<& -10 1.95 (c) Other current liabilities (.(> ~ ) 11.44 Total Current llabllltles 7. 1;11 )Mk} Ii:> , ..., 1,159.32 -J,, • Jo 3 r::: £~o ~" - :\" TOTAL EQUITY AND LIABILITIES " * I{ o JI( at a * s 2 962.11 a ( Rs in crores) As at March 31, 2025 (Audited) 335.18 8.81 0.18 0.17 26.70 0.00 10.60 11.62 393.26 827.76 175.21 904.81 29.02 1.65 31.00 8.08 2.53 190.39 2,170.45 2 563.71 6.26 1,724.08 (15.55) 1,714,79 22.17 2.74 4.20 14.02 43.13 7.21 284.55 65.88 367.24 63.39 1.79 15.73 805,79 2 563.71 '. ~ l;J~ ~ LUX INDUSTRIES LIMITED \/;',.. ✓ ·, PS Srljan Tech - Park, 10th Floor, ON - 52, Sector - V, Saltlake, Kolkata - 700 091, India . P: 91-33-4040 2121, F.:J.3..,!,;33-"4001 2001 , E: lnfo@luxlnnerwear .com Regd. Office : 39 Kall Krishna Tagore Street , Koikata - 700 007, India, P: 91-33-2259 815S, W ebsite: www.luxinnerwear .com • CIN : L17309W9199SPLCO73O53
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Lux Industries Limited Consolidated Statement of Cash Flows for the Half Year ended Septem ber 30, 2025 Cash flows from operating activities Profit before tax Adjustment to reconcile profit before tax to net cash flows : Depreciation and amortisation expense Interest on lease liability Finance costs - othe rs Profit on sale of property, plant and equipment Finance income Dividend Received Provision for doubtfu l advances (net) Bad debt (net) Liabilities written back Net gain on sale of current investments Gain on investment carried at fair value through profit or loss Operating profit before working capital changes Movements in working capital: (Increase) / decrease in trade and other receivables (Increase)/ decrease in inventor ies (increase)/ decrease in other assets Increase/ (decrease) in trade and other payables Increase/ (decrease) in other liabilities Cash generated from/ (used in) operations Direct taxes paid (Net of refunds) Net cash flow from/ (used in) operating activities Cash flows from investing activitie s Purchase of property, plant and equipment and intangible assets Proceeds from sale of property, plant and equipment and intangi ble assets Sale/(purchase) of investm ents (net) (lncrease)/decrease in loan given (lncrease)/decrease in term deposit Dividend Received Finance income Net cash flow from/ (used in) investing activities Cash flo ws from financing activitie s Proceeds/ (repayment) of non-current borrowings Proceeds/ (repayment) of current borrowings Finance costs - others Payment of lease liability - principal Payment of lease liabili ty - inte rest Net cash flow from/ (used in) in financing activities Net increase/ (decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period Components of Cash and cash equivalents Cash on hand Balances with banks - in current account Total Cash and cash equivalents LUX INDUSTRIES LIMITED Half Year ended 30-Sep-2025 (Unaudited) 61.95 14.55 1.38 15.61 (0.04) (7.07) (0.07) 1.50 1.27 - (2.26) (1.94) 84.88 (137.37) (213.54) (38.19) 85.46 8.46 (210.29) (18.04) (228.33) (34.58) 0.20 25.55 (1.72) . (4.18) 0.07 8.81 (5.85) (0.73) 257.96 • (15.60) (3.93) (1.38) 236.32 2.13 29.02 31.15 1.10 30.05 31.15 PS Srljan Tech - Park, 10th Floor, DN - 52, Sector - V, Saltlake, Kolkata • 700 091, India. P: 91-33-4040 2121, F: 91-33-40012001, Regd'. Office: 39 Kall Krishna Tagore Street, Kolkata - 700 007, India, P: 91-33-2259 815S, Website: www.luxlnnerwear.com • CIN : (Rs. in crores) Half Year ende d 30-Sep-2024 (Unaudited} 112.55 11.29 1.18 8.33 (0.01) (10.76) 0.40 (0.15) (7.75) (3.45) 111.63 45.65 (91.14) (10.93) 28.62 13.63 97.46 (23.05) 74.41 (17.18) 0.01 (69.81) (26.00) 0.45 8.51 (104.0 2) (2.00) 30.19 (8.85) (1.69) (1.18) 16.47 (13.14) 51.37 38.23 1.63 36.60 38.23 ~ om
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Lux Industries Limited Regd.Office: 39,Kall Krishna Tagore Street, Kolkata-700 007 Unaudited Consolidated Segment wise Revenue, Results, Assets and Liabilities for the Quarter and Half year ended September 30, 2025 (Rs in crores) Quarter ended Half Year Ended Year ended Particulars Sep 30, 2025 Jun 30, 2025 Sep 30, 2024 Sep 30, 2025 Sep 30, 2024 Mar31, 2025 (Unaudited) {Unaudited) {Unaudited) {Unaudited) {Unaudited) {Audited) 1. Segment Revenue (a) Vertical -A 375.73 268.17 291.96 643.90 511.19 1,112.57 (bl Vertical· B 321.47 262.82 295.04 584.29 535.10 1,138.57 (cl Verti cal - C 81.56 73.34 90.45 154W 166.45 331.92 (di Unallocated Revenue . . - - - - Revenue from Operations 778.76 604.33 677.45 1,383.09 1,212.74 2,583.06 2. Segment Result (Profit(+)/ Loss(-)) before tax (a) Vertical -A 15.05 10.71 30.15 25.76 49.95 97.06 (b) Vertical - B 18.17 17.38 35.06 35.55 58.78 118.37 (c) Vertical - C 3.72 4.46 6.94 8.18 11.92 22.70 (d) Other un-allocable (expenditure) net of un- (5.47) {2.07) (4.52) (7.54) (8.10) (17.47) allocable income# Profit Before Tax 31.47 30.48 67.63 61.95 112.55 220.66 3. Segment Assets (a) Vertical - A 1,298.74 1,152.41 935.65 1,298.74 935.65 1,072.66 (b) Vertical - B 1,188.47 1,098.33 994.00 1,188.47 994.00 1,067.24 (c) Vertical - C 361.71 308.82 296.99 361.71 296.99 307.28 (d) Un-allocable# 113.19 116.72 125.55 113.19 125.55 116.53 Total Assets 2,962.11 2,676.28 2,352.19 2,962.11 2,352.19 2,563.71 4. Segment Llabllitles (a) Vertical -A 660.50 529.84 342.96 660.50 342.96 457.43 (b) Vertical - B 390.54 315.56 262.01 390.54 262.01 297.60 (c) Vertical - C 120.63 70.21 78.10 120.63 78.10 72.11 (d) Un-allocable # 30.89 22.62 33.77 30.89 33.77 21.78 Total Liabilities 1,202.56 938.23 716.84 1,202.56 716.84 848.92 # The management Is conducting detailed review of un-allocable assets and liabilities which are directly attributable to business verticals. Pending review, such assets/liabilitie s and related expenses including depreciation has been shown as "unallocable". Notes: 1 The Consolidated un-audlted financial results of the Company for the quarter and half year ended September 30, 2025 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on November 08, 2025. The Statutory Auditors of the Company have carried out Limited Review of these results and the results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2 The. Consolidated financial results comprise of Lux Industries Limited and its subsidiary, Artimas Fashions Private Limited . 3 The Company has identified three distinct business verticals each specializing in the production, marketing, and distribution of products under major brands as below : Business Vertical Vertical A Vertical B Vertical C Brands Lux Cozl, ONN, Lux Cotts' wool, Lux Mozze, Lux Parker, Lux Cozl Pynk Lux Nitro, Lux Venus, Lyra, Lux Inferno, Lux Venus Rainwear GenX, Lux Classic, Lux Karishma, Lux Amore Accordingly, the Company has recognized these business verticals as distinct operating segments in accordance with Ind AS 108 - Operating Segment. The Operating Segments have been reported ln a manner consistent with the internal reporting provided to the senior management and presented to Oversight and Impact Assessment Committee. 4 Prior period figures have been rearranged/ regrouped, wherever necessa By Order of the Board For Lux Industries Limited Place: Kolkata Date : Nov 08, 2025 PS Srljan Tech - Park, 10th Floor, ON· 52, Sector · V, Salt lake, Kolkata • 700 091, India . P: 91-33-4040 2121, F: 91-33-4001 2001, E: lnfo@luxlnnerwear.com LUX INDUSTRIES LIMITED;'.:;3s99 Regel. Office : 39 Kali Krish na Tagore Street , Kol kata - 700 007 , India, P: 9 1 · 33- 225 9 8155, W e b s i te: www.luxin n erwear.com • CIN : L17309W81995PLC073053