Interim report
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Date: November 03, 2026 To, The Secretary, BSE Limited, P .J. Towers, Dalal Street, Mumbai- 400 001 Scrip Code: 539542 Respected Sir/Ma'am, To, The Secretary, National Stock Exchange of India Ltd., Exchange Plaza, C-1, Block G, Sandra Kurla Complex, Bandera (E), Mumbai - 400 051 Symbol: LUXIND Sub: Outcome o(Board meeting 1,efll 011 November 03, 2026 L 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 03, 2026 have inter alia approved the Unaudited Financial Results of the Company for the quarter and half-year ended September 30, 2026. 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, 2026. 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://ww\ .luxinnerwear.com/ The meeting of the Board of Directors of the Company commenced at 12:30 P.M. (1ST) and concluded at 0~ '. OE; 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 Head Office : 17th Floor . North Wing . Adventz Infinity . BN-5 . Sector - V, Salt lake city . Kolkata-700091. India . P: 91-33-4040 2121 Corporate Office: PS Srijon Tech-Park, 10th Floor, DN-52. Sector-V. Saltlake. Kolkata-700091. India. P: 91-33-4951 5151 Regd . Office: 39 Kali Krishna Tagore Street. Kolkata-700 007. India, P: 91-33-2259 8155. Website: www luxinnerwear .com.E:info@luxinnerwear .com CIN: Ll7309WB1995PLC073053
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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. GITANJALI STADIUM 1865, RAJDANGA MAIN ROAD, KASBA KOLKATA - 700 107 PHONE : 033-4008 9902/9903/9904/9905 Website : www.skagrawal.co.in EMAIL : 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 September 30, 2026, and for the period April 1, 2026 to September 30, 2026, 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 CHARTEREDACCOUNTANTSLLP Chartered Accountants Finn Registration N~~/E300272 H~~~holia i., (P ner) Membership No. 068851 UDIN- 260688 S) UO.D KI E:'701 2... Place: Kolkata Date: November 3, 2026
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Lux Industries Limited Regd.Office: 39,Kali Krishna Tagore Street, Kolkata-700 007 Statement of Unaudited Standalone Financial Results for the Quarter and Half year ended September 30, 2026 (Rs. In crores) Quarter Ended Half Year Ended Year Ended Sr. No Particulars Sep 30, June 30, Sep 30, Sep 30, 2026 Sep 30, March 31, 2026 2026 2025 2025 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income Revenue From Operations a. Sale of Products and Services 714.90 610.21 775.22 1,325.11 1,376.37 2,923.55 b. Other Operating Income 4.88 5.04 3.62 9.92 6.96 13.56 Other Income 4.88 7.47 5.24 12.35 14.30 24.65 Total Income 724.66 622.72 784.08 1,347.38 1,397.63 2,961.76 2 Expenses a. Cost of Materials Consumed 369.91 305.08 355.11 674.99 778.20 1,428.37 b. Purchase of Stock-In-Trade 23.31 25.01 25.42 48.32 33.85 82.20 c. Changes in Inventories of Finished Goods, Work -In-Progress (57.51) (59.24) (25.72) (116.75) (225.16) (155.63) and Stock-In-Trade d. Employee Benefits Expense 49.60 48.88 44.94 98.48 87.14 178.78 e. Finance Costs 11.03 11.08 9.77 22.11 16.00 35.68 f. Depreciat ion and Amortization Expense 8.23 8.30 7.35 16.53 14.44 29.78 g. Subcontracting/ Jobbing Expenses 156.50 149.22 194.35 305.72 382.87 718.27 h. Other Expenses 132.00 105.24 140.61 237.24 246.89 505.31 Total Expenses 693.07 593.57 751.83 1,286.64 1,334.23 2,822.76 3 Profit Before Exceptional Items and Tax (1-2) 31.59 29.15 32.25 60.74 63.40 139.00 4 Exceptional Items (refer note 2) - - - - - 6.11 5 Profit Before Tax (3-4) 31.59 29.15 32.25 60.74 63.40 132.89 6 Tax Expense a. Current Tax 7.42 6.88 9.18 14.30 15.50 30.92 b. Deferred Tax 0.23 0.29 (0.77) 0.52 0.14 0.40 c. Income Tax for Earlier Years 0.01 - - 0.01 - 0.12 Total Tax Expense 7.66 7.17 8.41 14.83 15.64 31.44 7 Net Profit for the Period (5-6) 23.93 21.98 23.84 45.91 47.76 101.45 8 Other Comprehensive Income Item that will not be reclassified to Profit or Loss (Net of Tax) - - - - . 1.44 9 Total Comprehensive Income (after Taxes) (7+8) 23.93 21.98 23.84 45.91 47.76 102.89 10 Paid up Equity Share Capital (Face value of Rs.2/- each) 6.26 6.26 6.26 6.26 6.26 6.26 11 Other Equity (Reserves) 1,841.69 12 Earning per equity share (of Rs.2/- each) (not annualised except for the year ended March 31, 2026) a.Basic 7.96 7.31 7.93 15.27 15.88 33.74 b.Diluted 7.96 7.31 7.93 15.27 " 15.88 33.74 o co ,~oc1, •ere~ /2_ 2d/ --1.l \>-,;-.\.~ \ -A V-29z 6 ~ C"C' I ,? 0 -~ ~ ~\)Nt!l~ f\, C l "" -<' I{:: • ~a~:,, • ·;, 11,,,, ·:,0'-1 ,, j ~ Kolkata ~ t ►..lf :· ~OJ EJ€. _.,.'-'_:'., ~~:_!' W ~ ~ • ""'i. - • LUX INDUSTRIES LIMITED Head Office : 17th Floor. North Wing . Adventz Infinity . BN-5 . Sector - V. Salt lake city ; Kolkata -700091 . India . P: 91 -33-4040 2121. Corporate Office : PS Srijon Tech-Park . 10th Floor. DN-52. Sector- V. Saltlake . Kolkata-700091. India . P: 91-33-4951 5151. Regd. Office : 39 Kali Krishna Tagore Street. Kolkata-700 007. India , P: 91 -33-2259 8155. Website : www.luxinnerwear .com. E: info@lu xinnerwear.com CIN: L17309WB1995PLC073053
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Notes: 1 The Standalone un-audited financial results of the Company for the quarter and half year ended September 30, 2026 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 03, 2026. 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 During the year ended March 31, 2026, the Company had recognised an incremental impact of Rs. 2.76 Crores towards employee benefit obligation, arising from changes in the wage definition under the New Labour Codes, and an entry tax demand of Rs. 3.35 Crores pertaining to earlier years settled under the West Bengal Settlement of Dispute (SOD) Act, 2025, which were disclosed as exceptional items. 3 Pursuant to a Family Settlement Agreement among the members of the promoter group, the Board of Directors of the Company, at its meeting held on April 23, 2026, accorded its in-principle approval for a proposed Scheme of Demerger. Under the proposed scheme, the business undertakings of Vertical A and Vertical Care to be demerged into two wholly owned subsidiaries of the Company, namely Lux and Cozi Limited and Lux Global Limited respectively, while the business of Vertical B shall continue to be carried on by the Company. Subsequently, the Board of Directors, at its meeting held on August 31, 2026, approved the Scheme of Demerger under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013. The Company has filed the Scheme with Bombay Stock Exchange Limited and National Stock Exchange of India Limited under Regulation 37 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for their approval and is subject to further approval by National Company Law Tribunal. Pending receipt of necessary approvals, no effect of the proposed Scheme has been given in these financial results. 4 Prior period figures have been rearranged/ regrouped, wherever necessary. Place: Kolkata Date: November 03, 2026 By Order of the Board . For Lux Industries Limited Ashok Kumar Todi Chairman DIN-00053599 LUX INDUSTRIES LIMITED Head Office: 17th Floor. North Wing . Adventz Infi nity. BN-5. Sector - V. Salt lake city. Kolkata-700091. India P: 91-33-4040 2121 Corporate Office : PS Srijon Tech-Park. 10th Floor. DN-52. Sector-V. Saltlake. Kolkata -700091 . India . P: 91 -33-4951 5151 Regd. Office : 39 Kali Krishna Tagor e Street. Ko lkata -700 007. India. P: 91-33-2259 8155. Website : www.lu xinnerwear .com. E: info@lu xinnerwear .com CIN: Ll7309WB199SPLC073053
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I. ASSETS Non-current assets (a) Property, plant & equipment (b) Capital work-in-progress (c) Intangible assets Lux Industries Limited Regd.Office: 39,Kali Krishna Tagore Street, Kolkata-700 007 Statement of Standalone Assets and Liabilities Particulars (d) Intangible assets under development (e) Right of use assets (f) Financial assets (i) Investments (ii) Other Financial assets (g) Other non-current assets Total Non-current assets Current assets (a) Inventories (b) Financial assets (i) Investments (ii) Trade receivables (iii) Cash & cash equivalents (iv) Other bank balances (v) Loans (vi) Other financial assets (c) Current tax assets (d) Other current assets Total current assets TOTAL ASSETS II. EQUITY AND LIABILITIES Equity (a) Equity share capital (b) Other equity Total equity Liabilities Non-current liabilities (a) Financial liabilities (i) Lease Liabilities (ii) Borrowings (b) Deferred tax liabilities (Net) (c) Provisions Total non-current liabilities Current liabilities (a) Financial liabilities (i) Lease Liabilities (ii) Borrowings (iii) Trade payables (\' .::::,;;;._-,;_..,:::.:_< ~ . ~ \, t ;. ' • '"1,, ', .-1/ ,....,..... ..._,,. , .____,... . _,.. ' .r --- .,,.~ A) total outstanding dues of micro and small enterprises; and B) total outstanding dues of creditors other than micro and small enterprises (iv) Other financial liabilities (b) Provisions (c) Other current liabilities Total Current liabilities TOTAL EQUITY AND LIABILITIES LUX INDUSTRIES LIMITED Head Office: 17th Floor . North W ing. Adventz Infinity . BN-5 . Sector - V. Salt lake city, Corporate Office : PS Srijon Tech-Park . 10th Floor. DN-52, Sector-V. Saltlake. Kolka Regd. Office : 39 Kali Krishna Tagore Street. Kolkata-700 007. India. P: 91 -33-2259 8155. Website: CIN: L17309WB1995PLC073053 As at 30th September, 2026 (Unaudited) 358.57 20.58 0.01 2.74 27.28 0.29 13.71 18.81 441.99 1,099.27 115.95 1,077.97 46.62 2.28 93.00 8.42 6.40 240.08 2,689.99 3,131.98 6.26 1,886.05 1,892.31 19.88 0.80 5.61 19.18 4S.47 10.21 496.10 93.66 488 .11 92.08 2.41 11.63 1,194.20 3,131.98 (Rs ln crores) As at 31st March, 2026 (Audited) 353.73 16.94 0.02 0.73 34.67 0.19 12.24 16.02 434.S4 987.36 154.81 1,126.56 90.93 6.19 48.00 7.44 3.09 218.94 Z,643.32 3,077.86 6.26 1,841.69 1,847.9S 26.55 5.09 17.50 49.14 11.21 546.40 79.87 458.71 67.61 2.24 14.73 1,180.77 3,077.86 . P: 91-33-4040 2121.
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Lux Industries Limited Standalone Statement of cash Flows for the Half Year ended September 30, 2026 Cash flows from operating activities Profit before tax Adiustment to reconcile profit before tax to net cash flows: Depreciation and amortisation expense Interest on lease liability Finance costs - others Profit/ (Loss) 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 Loss/(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 Investment in equity shares of subsidiary company 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 /'. ;:.---:- /?.1/. i~d I l: "IJ, ,~ - I I ,....;:, - ·~<:, LUX INDUSTRIES LIMITED Head Office : 17th Floor . North W ing. Adventz Infinity . BN-5 . Sector· V. Salt lake city , K Corporate Office : PS Srijon Tech-Park . 10th Floor. DN-52 . Sector -V. Saltlake . Kolka . Regd . Office : 39 Kali Krishna Tagore Street. Kolkata -700 007. India. P: 91-33-2259 8155. Website: CIN: Ll7309WB1995PLC073053 UI (Rs. in crores) Half Year ended Half Year ended 30-Sep-2026 30-Sep-2025 (Unaudited) (Unaudited) 60.74 63.40 16.53 14.44 1.44 1.38 20.67 14.62 (0.21) (0.03) (9.07) (7.07) (0.64) (0.07) 1.50 1.37 1.27 (0.98) {2.04) (2.26) 3.16 (1.94) 90.97 85.23 47.22 {138.65) (111.91) {213.43) (22.24) {38.29) 44.17 83.96 21.56 8.67 69.77 (212.51) (17.62) (18.04) 52.15 (230.55) (24.62) (34.58) 0.76 0.20 (0.10) 37.74 25.55 4.16 (4.18) 0.64 0.07 (45.00) (1.72) 7.47 8.81 (18.95) (5.85) 0.80 (0.73) (50.30) 259.76 (20.56) {14.61) (6.01) (3.93) (1.44) (1.38) (77.51) 239.11 (44.31) 2.71 90.93 28.31 46.62 31.02 1.35 1.10 45.27 29.92 46.62 . P: 91-33-4040 2121 om. E: info@luxinn erwear .com
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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. GITANJALI STADIUM 1865, RAJDANGA MAIN ROAD, KASBA KOLKATA - 700 107 PHONE : 033-4008 9902/9903/9904/9905 Website : www.skagrawal.co.in EMAIL : lnfo@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 I. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of Lux Industries Limited ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as ''the Group") for the quarter ended September 30, 2026, and for the period April 1, 2026 to September 30, 2026, 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. J. 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 ari. 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 c. Lux and Cozi Limited (w.e.fMay 22, 2026) d. Lux Global Limited (w.e.fMay 18, 2026) 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. GITANJALI STADIUM 1865, RAJDANGA MAIN 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 interim financial statements/ financial information/ financial results of three subsidiaries which have been reviewed by their auditor, whose interim financial statements/ financial information/ financial results reflect total revenue of Rs. 4.61 crores and Rs. 15.20 crores, total net profit/ (loss) after tax of Rs. 0.11 crores and Rs. 2.09 crores and total comprehensive income/(loss) of Rs. 0.11 crores and Rs. 2.09 crores for the quarter ended September 30, 2026 and for the period from April 1, 2026 to September 30, 2026 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. For SK AGRA WAL AND CO CHARTEREDACCOUNTANTSLLP Chartered Accountants Firm Registration No.-30 33 /E300272 ~i{Z,n 'I l, He ant Kumar Lakhotia (Pa er) Membership No. 068851 unIN- 2o~g8s l'Y k2k)' 2 -=1- 2cm Place: Kolkata • Date: November 3, 2026
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Lux Industries Limited Regd.Office: 39,Kali Krishna Tagore Street, Kolkata-700 007 Statement of Unaudited Consolidated Financial Results for the Quarter and Half year September 30, 2026 (R.s. in crores) Quarter Ended Half Year Ended Year Ended Sr. Particulars March 31, No Sep 30, 2026 June 30, 2026 Sep 30, 2025 Sep 30, 2026 Sep 30, 2025 2026 (Unaudited) {Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 Income Revenue From Operations a. Sale of Products and Services 713.59 603.99 775.14 1,317.58 1,376.13 2,915.18 b. Other Operati ng Income 4.88 5.04 3.62 9.92 6.96 13.56 Other Income 5.21 7.47 5.24 12.68 14.30 32.08 Total Income 723.68 616.50 784.00 1,340.18 1,397.39 2,960.82 2 Expenses a. Cost of Materials Consumed 370.53 304.94 355.12 675.47 778.32 1,435.03 b. Purchase of Stock-In-Trade 19.09 14.65 25.42 33.74 33.71 70.30 c. Changes in Inventories of Finished Goods, Work-In-Progress {56.07) (57.27) (25.79) (113.34) (225.35) (159.89) And Stock-In-Trade d. Employee Benefits Expense 49.67 48.93 45.00 98.60 87.25 179.03 e. Finance Costs 11.47 11.58 10.27 23.05 16.99 37.72 f. Depreciation and Amortization Expense 8.29 8.38 7.40 16.67 14.55 30.03 g. Subcontracting/ Jobbing Expenses 157.10 149.71 194.37 306.81 382.93 718.97 h. Other Expenses 131.99 105.31 140.74 237.30 247.04 506.01 Total Expenses 692.07 586.23 752.53 1,278.30 1,335.44 2,817 .20 3 Profit Before Exceptional Items and Tax (1-2) 31.61 30.27 31.47 61.88 61.95 143.62 4 Exceptional Items (refer note 3) - - - - 6.11 5 Profit Before Tax (3-4) 31.61 30.27 31.47 61.88 61.95 137.51 6 Tax Expense a. Current Tax 7.42 6.88 9.18 14.30 15.50 30.92 b. Deferred tax 0.23 0.29 (0.77) 0.52 0.14 0.40 c. Income Tax for Earlier Years 0.01 - - 0.01 - 0.12 Total Tax Expense 7.66 7.17 8.41 14.83 15.64 31.44 7 Net Profit for the Period (5-6) 23.95 23.10 23.06 47.05 46.31 106.07 8 Other Comprehensive Income Item that will not be reclassified to Profit or Loss (Net of Tax . - - - 1.44 9 Total Comprehensive Income (after Taxes) (7+8) 23.95 23.10 23.06 47.05 46.31 107.51 10 Profit for the Period Attributable to: (i) Shareholders of the Company 23.89 22.13 23.45 46.02 47.02 103.80 (ii) Non Controlling Interest 0.06 0.97 (0.39) 1.03 (0.71) 2.27 11 Total Comprehensive Income for the Period, net of Income Tax Attributable to: (i) Shareholders of the Company 23.89 22.13 23.45 46.02 47.02 105.24 (ii) Non Controlling Interest 0.06 0.97 (0.39) 1.03 (0.71) 2.27 1Z Paid up Equity Share Capital (Face value of Rs.2/- eachl 6.26 6.26 6.26 6.26 6.26 6.26 13 Other Equity (Reserves) 1,827.78 14 Earning per equity share (of Rs.2/- each) (not annualised except for the year ended March 31, 2026) a.Basic 7.94 7.36 7.80 15.30 15.64 34.52 b.Diluted 7.94 7.36 ,_7.80 15.30 15.64 34.52 ~ co Cha rt.or / /,/; ././. / ~--- ~ IZZi/ .,j l\ ~ e O' 7 7 ~'tR~ ; 1, \. \,?' ·J IV-?.9<6 -<?" . ' • c> ~ ~ I i ~,i. !~ 0('1. .:, 1zta~4J - ~II ·11 EI le ~ \~·-. ,,,_ "IJ> b "' ~ _ .. '":'t //"'11:,~12 ,·, UX INDUSTRIES LIMITED ~7 a Head Office: 17th Floor . North Wing. Adventz Infini ty. BN -5. Sector - V. Salt lake city , Kol kata - --- -·· ,ndia. P: 91-33-4040 2121. Corporate Office : PS Srijon Tech-Park .10th Floor, DN -52. Sector -V. Saltlake. Kolkata-700D91. India . P: 91 -33-4951 5151 Regd . Office : 39 Kali Krishna Tagore Street. Kolkata-700 007. India. P: 91-33-2259 8155. Website: www.luxinnerwear .com. E: info@luxinnerwear .com CIN : Ll7309WB199SPLC073053
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Lux Industries Limited Regd.Office: 39,Kali Krishna Tagore Street, Kolkata-700 007 Statement of Consolidated Assets and Liabilities Particulars As at 30th September, 2026 I. ASSETS Non-current assets (al Property , plant & equipment (b) Capital work· in•prcigress (c) Intangible assets (dl Intangible assets under development (e) Righi 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 (b) Financial assets (i) Investments (ii) Trade receivables (iii) Cash & cash equivalents (iv) Other bank balances (v) Loan (vi) Other financial assets (c) Current tax assets (d) Other current assets Total current assets TOTAL ASSETS II. EQUITY AND LIABILITIES Equity (a) Equity share capital (bl Other equity (c) Non-controlling interest Total equity Liabilities Non-current liabilities (a) Financial liabilities (i) Lease Liabilities (ii) Borrowings (bl Deferred tax liabilities (Net) (c) Provisions Total non-current liabilities Current liabilities (a) Financial liabilities (i) Lease Liabilities (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 enterprises (iv) Other financial liabilities (b) Provisions (c) Other current liabilities Total Current liabilities TOTAL EQUITY AND LIABILITIES (Unaudited) LUX INDUSTRIES LIMITED 360.09 20.58 0.01 2.74 27.26 0.10 13.74 18.81 443.33 1,101.88 115.95 1,081.23 46.79 2.28 93.00 8.43 6.42 243.22 2,699.20 3,142.53 6.36 1,872.25 (12.25) 1,866.36 19.88 2.80 5.61 19.22 47.51 10.21 527.60 93.71 488.38 94.01 2.41 12.34 1,228.66 3,142.53 ( Rs in crores) As at March 31, 2026 (Audited) 355.33 16.94 0.02 0.73 35.04 0.00 12.27 16.02 436.35 993.67 154.81 1,125.87 91.05 6.19 48.00 7.45 3.10 222.37 2,652.51 3,088.86 6.26 1,827.78 (13.28) 1,820.76 26.91 2.00 5.09 17.53 51.53 11.21 578.28 79.91 460.38 68.97 2.24 15.58 1,216.57 3,088.86 Head Office: 17th Floor . North Wing . Adventz In finity. BN-5. Sector - V. Salt lake city. : 91-33-4040 2121 Corporate Office: PS Srijon Tech-Park . 10th Floor. DN-52. Sector -V. Saltlake. Kolkata-700 Regd . Office : 39 Kali Krishna Tagore Street. Kolkata-700 007. India . P: 91-33-2259 8155. Website: www luxinnerwear .com. E:info@luxinnerwear .com CIN: L17309WB1995PLC073053
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IIX Lux Industries Limited Consolidated Statement of Cash Flows for the half year ended September 30, 2026 (Rs. in crores) Half Year ended Half Year ended 30-Sep-2026 30-Sep-2025 (Unaudited) (Unaudited) Cash flows from operating activities Profit before tax 61.88 61.95 Adjustment to reconcile grofit before tax to net cash flows: Depreciation and amortisation expense 16.67 14.55 Interest on lease liability 1.45 1.38 Finance costs - others 21.60 15.61 Profit/ {Loss) on sale of property, plant and equipment (0.30) (0.04) Loss on sale of property, plant and equipment 0.41 . Finance income (9.07) (7.07) Dividend Received (0.64) (0.07) Provision for doubtful advances (net) (0.36) 1.50 Bad debt (net) 1.37 1.27 Liabilities written back (1.31) . Net gain on sale of current investments (2.04) (2.26) Gain on investment carried at fair value through profit or loss 3.16 (1.94) Operating profit before working capital changes 92.82 84.88 Movements in working cagltal : {Increase) / decrease in trade and other receivables 43.63 (137.37) {Increase) / decrease in inventories (108.21) (213.54) (Increase)/ decrease in other assets (21.95) (38.19) Increase/ (decrease) in trade and other payables 43.12 85.46 Increase/ (decrease) in other liabilities 22.00 8.46 Cash generated from/ (used in) operations 71.41 (210.29) Direct taxes paid (Net of refunds) (17.63) (18.04) Net cash flow from / I used in) operating activities 53.78 (228.33) Cash flows from investing activities Purchase of property, plant and equipment and intangible assets (24.62) (34.58) Proceeds from sale of property , plant and equipment and intangible assets 0.44 0.20 Sale/(purchase) of investments (net) 37.74 25.55 (lncrease)/decrease in loan given {45.00) (1.72) (lncrease)/decrease in term deposit 4.16 {4.18) Dividend Received 0.64 0.07 Finance income 7.47 8.81 Net cash flow from/ (used in) investing activities {19.17) (5.85) Cash flows from financing activities Proceeds/ (repayment) of non-current borrowings 0.80 (0.73) Proceeds/ (repayment) of current borrowings (S0.68) 257.96 Finance costs - others {21.49) {15.60) Payment of lease liability - principal {6.05) {3.93) Payment of lease liability - interest ~ Ch <¼er (1.45) (1.38) Net cash flow from/ (used in) in financing activities (78.87) 236.32 (JO' Net increase/ (decrease) in cash and cash equivalents j ~-,~ -2~<6 -<ic,C' (44.26) 2.13 ~t ~ / '" ~ • i'> r!' r.: Cash and cash equivalents at the beginning of the period ._, l~ ,1, Jo " ,.,. .• o~ ,<-'-;- 91.05 29.02 • --1/ <;' ' l • ~ -c ._. Cash and cash equivalents at the end of the period ·~::;~._:-\;: f I , l 3 ,, ~-✓ 46.79 31.15 ·- - __.,_,... .... Components of Cash and cash equivalents Cash on hand 1.35 1.10 Balances with banks - in current account 45.44 30.05 Total Cash and cash equivalents 46.79 31.15 ~ J}u-~~ ~~ ~"' -=---- LUX INDUSTRIES LIMITED Head Office: 17th Floor. North W ing, Adventz Infini ty. BN-5. Sector - V. Salt lake city. Kol : 91-33-4040 2121 Corporate Office : PS Srijon Tech-Park. 10th Floor. DN-52. Sector -V, Saltlake . Kolkata-7 0 Regd . Office : 39 Kali Krishna Tagore Street. Kolkata-700 007. India . P: 91-33-2259 8155. Website: wwwl ux, CIN: L17309WB1995PLC073053
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Lux Industries Limited Regd.Office: 39,Kali Krishna Tagore Street, Kolkata-700 007 Unaudited Consolidated Segment wise Revenue, Results, Assets and Liabilities for the Quarter and Half Year ended September 30, 2026 (Rs in crores) Ouarter ended Half Year Ended Year enoeo Particulars Sep 30, 2026 Jun 30, 2026 Sep 30, 2025 Sep 30, 2026 Sep 30, 2025 Mar 31, 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1. Segment Revenue (a) Vertical - A 313.47 290.77 375.73 604.24 643.90 1,365.22 (b) Vertical - B 322.76 249.22 321.47 571.98 584.29 1,235.65 (c) Vertical - C 82.24 69.04 81.56 151.28 154.90 327.87 (d) Unallocated Revenue - - - - - Revenue from Operations 718.47 609.03 778.76 1,327.50 1,383.09 2,928.74 2. Segment Result (Profit(+)/ Loss (-)) before tax (a) Vertical - A 15.05 14.95 15.05 30.00 25.76 64.18 (b) Vertical - B 14.96 12.50 18.17 27.46 35.55 74.51 (c) Vertical - C 3.09 3.84 3.72 6.93 8.18 17.80 (d) Other un-allocable (expenditure) net of (1.49) (1.02) (5.47) (2.51) (7.54) (18.98) un-allocable income Profit Before Tax 31.61 30.27 31.47 61.88 61.95 137.51 3. Segment Assets (a) Vertical - A 1,434.27 1,361.77 1,298.74 1,434.27 1,298.74 1,370.41 (b) Vertical - B 1,328.73 1,234.74 1,188.47 1,328.73 1,188.47 1,348.40 (c) Vertical - C 373.75 328.77 361.71 373.75 361.71 320.98 (d) Un-allocable 5.78 49.38 113.19 5.78 113.19 49.07 Total Assets 3,142.53 2,974.66 2,962.11 3,142.53 2,962.11 3,088.86 4. Segment Liabilities (a) Vertical - A 684.16 642.21 660.50 684.16 660.50 650.74 (b) Vertical - B 427.46 369.83 390.54 427.46 390.54 480.29 (c) Vertical - C 138.19 90.78 120.63 138.19 120.63 87.22 (d) Un-allocable 26.36 27.88 30.89 26.36 30.89 49.85 Total Liabilities 1,276.17 1,130.70 1,202.56 1,276.17 1,202.56 1,268.10 LUX INDUSTRIES LIMITED Head Office: 17th Floor, North Wing, Adventz Infinity . BN-5, Sector - V, Salt lake city, Kolkata-700091. India . P: 91-33-4040 2121. Corporate Office: PS Srijon Tech-Park, 10th Floor, DN-52. Sector-V, Saltlake. Kolkata-700091. India . P: 91-33-4951 5151. Regd . Office: 39 Kali Krishna Tagore Street. Kolkata-700 007, India, P: 91-33-2259 8155, Website: www.luxinnerwear com, E: info@luxinnerwear .com CIN: L17309WB1995PLC073053
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Notes: 1 The Consolidated unaudited financial results of the Company for the quarter and half year ended September 30, 2026 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 Nov 3, 2026. 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 subsidiaries, Artimas Fashions Private Limited, Lux and Cozi Limited and Lux Global Limited. 3 During the year ended March 31, 2026, the Company had recognised an incremental impact of Rs. 2.76 Crores towards employee benefit obligation, arising from changes in the wage definition under the New Labour Codes, and an entry tax demand of Rs. 3.35 Crores pertaining to earlier years settled under the West Bengal Settlement of Dispute (SOD) Act, 2025, which were disclosed as exceptional items. 4 Pursuant to a Family Settlement Agreement among the members of the promoter group, the Board of Directors of the Company, at its meeting held on 23 April 2026, accorded its in-principle approval for a proposed Scheme of Demerger. Under the proposed scheme, the business undertakings of Vertical A and Vertical C are to be demerged into two wholly owned subsidiaries of the Company, namely Lux and Cozi Limited and Lux Global Limited respectively, while the business of Vertical B shall continue to be carried on by the Company. Subsequently, the Board of Directors, at its meeting held on 31 August 2026, approved the Scheme of Demerger under Sections 230 to 232 and other applicable provisions of the Companies Act, 2013. The Company has filed the Scheme with BSE Limited and National Stock Exchange of India Limited under Regulation 37 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for their approval and is subject to further approval by National Company Law Tribunal. Pending receipt of necessary approvals, no effect of the proposed Scheme has been given in these financial results. Earlier, the Company had 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 Cozi, ONN, Lux Cotts' wool, Lux Mozze, Lux Parker, Lux Cozi 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 in a manner consistent with the internal reporting provided to the senior management. s Prior period figures have been rearranged/ regrouped, wherever necessary. Place: Kolkata Date: Nov 03, 2026 LUX INDUSTRIES LIMITED By Order of the Board For Lux Industries limited Chairman DIN-00053599 Head Office: 17th Floor. North Wing . Adventz Infin ity. BN-5. Sector - V. Salt lake city. Kolkata-700091. India . P: 91-33-4040 2121 Corporate Office: PS Srijon Tech-Park. 10th Floor. DN-52. Sector-V. Saltlake. Kolkata-700091 . India. P: 91-33-4951 5151. Regd . Office : 39 Kali Krishna Tagore Street. Kolkata-700 007. India. P: 91-33-2259 8155. Website: www.luxinnerwear .com. E: info@lu xin nerwear .com CIN: L17309W81995PLC073053