Financial result for the quarter and half year ended 30.09.2026

Lehar, FOOTWEAR Tilfr qd urt To, Date: 02"d November, 2026 BSE Limited 25ft Floor,P Towers, Dalal Street, Mumbai-400001, MH Scrip Code: 532829 Sub: Outcome of Board Meetins pursuant to Regulation 30 of SEBI (Listing Oblieations and Di sc l o sure Beq uirements) Beeu]altraaq, 2015. Dear Sir/Madam, Pursuant to the applicable Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 20L5. We wish to inform you that meeting of the Board of Directors of the Company held today i.e., Monday,02"d November, 2026 at Registered Office along with Video conferencing/Other Audio-Visual means (VC/OAV) which commenced at 05:00 P.M. and concluded at 05:15 P.M. has taken inter-alia the following decisions: 1. Considered and approved the Un-audited Financial Results for the Quarter and Half Year Ended 30m September, 2026 pursu€ult to Regulation 33 of the SEBI (Listing Obtigations and Disclosure Requirements) Regulations, 20L5 (as amended); Other business as per agenda. In respect of this, we enclose the Un-audited Financial Results for the Quarter and Half Year Ended 30m September, 2026 along with Limited Review Report on Financial Results of the Company. Kindly take the same on your records. Thanking You. for Lehar Eo JAIPUR Poddar Company Officer ACS No. A65615 Encl. as above LEHAR FOOTWEARS LIMITET) rso 9001 QMs) rso r400l(f,MS) A-243(A), Road No. 6, V.K.l. Area, Jaipur-302013, Raj (lNDlA) ISOlmloHsA$ ffi Phone : +91-141 -4157777 W.- www. le ha rfootwear. com, E. -i nfo@le harfootwea r. com' CIN No. : 115209RJ1994P1C008196 O@il,lAE LH i EAoWor)e itraDcn 7 pu BLrss '+ @FnHs islAX A Bafna & Co CK K-2 Keshav Path, Near Ahinsa Circle, Chartered Accountants C-Scheffi€r Jaipur-302001 INDIA Tel : (O 14 L) -237 257 2 237 sZLz Limited Review Report on UnauditedQuatterly and Half yearly Standalone Financial Results of Lehar Footwears Limited pursua,nt to Resulation 31 of the SEBI (Listing Oblisations and Disclosure Requirements) Reeulations.20 1 5 To The Board of Directors of Lehar Footwears Limited, We have reviewed the accompanying Statement of unaudited standalone financial results of Lehar Footwears Limited ('the Company') for the quarter and half year to date result for the period ended 30th September 2026 ('the Statement'), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). This Statement, which is the responsibility of the Company's management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard34 "Interim Financial Reporting" ("'lnd AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing. Regulations. Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our revierv 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. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provides less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with applicable accounting slandards and other recognised accounting practices and policies has not disclosed the infonnation required to be disclosed in terms of Regulation 33 ofthe SEBI (Listing Obligations anC Disclosure Requirements) Regulations,20l5 including the manner in which it is to be disclosed, or that it contains any material misstatement. ForABafna&Co Chartered Accountants FRII: FRf-{ * upta M 400543 trDIN: 26q oo5t't3Eurl KN TLo+ Place: Jaipur Date : 02nd November 2026 LEHAR FOOTWEARS LIMITED REGD OFFICE: A-243(A), ROAD NO.6, V.K.I.AREA, JAIPUR 302013, PHONE:OI41-4157777 Website: www.leharfootwear.com, E-mail: info@leharfootwear.com, CIN: Ll5209RJ1994PLC008196 STATEMENT OF ASSETS AND LIABILITIES AS AT 3OTH SEPTEMBER 2026 r\ul in Lakhs Figures as at Figures as at Particulars September 30,2026 March 3L,2O26 (Unaudited) (Audited) ASSETS Non-current assets Property, Plant & Equipment 9,689.93 8,318.28 Capital work-in-progress 0.00 245.06 Intangible Asset 38.40 30.60 Right to Use 130.87 510.5r Financial Assets Other Financial Asset I18.95 75.09 Other non-current assets 218.03 115.67 10,196.18 9,295.21 Current assets Inventories 7,895.56 7,871.76 Financial Assets Trade Receivable 9,471.61 7,769.90 Cash and cash equivalents 19.38 224.64 Bank Balances other than above 355.29 227.00 Loans & Advances 9.30 2.34 Other Financial Asset 253.73 225.24 Other current assets 2,125.98 1,685.99 20,130.85 18,006.87 Total Assets 30,327.03 27,302.08 EQUITY AND LIABILITIES Equity Equity Share capital 1,767.88 1,767.88 Other Equity 12,13 I . l0 11,476.49 13,898.98 13,244.37 Liabilities Non-current liabilities Financial Liabilities Borrowings 1,134.41 6r.93 Lease Liability 26.05 363.72 Provisions 94.1 8 55.08 Deferred tax liabilities (Net) 675.98 663.93 Other Non Current Liability 390.27 159.79 2,320.89 1,304.45 Current liabilities Financial Liabilities Borrowings 5,768.79 5,188.21 Lease Liability 120.04 175.t7 Trade Payables Total outstanding dues of Micro and Small Enterprises 1,635.92 1,076.50 Total outstanding dues of other than Micro and Small Enterprises 5,512.92 4,988.52 Other Financial Liabilities t16.75 126.09 Provisions 32t.39 768.24 Other current liabilities 631.35 430.53 14,107.16 t2,753.26 Total Equity and Liabilities 30,327.03 27,302.08 For and on behalf of Board of Directors LEHAR FOOTWEARS LIMITED Naresh Kumar Agarwal Acc (Managing Director) Jaipur, 2nd November 2026 DIN:00106649 LEHAR FOOTWEARS LIMITED REGD OFFICE: A-243(A), ROAD NO.6, v.K.l.AREA, JAIPUR 302013, PHONE:0141-41s7777 Website: www.leharfootwear.com, E-mail: info@leharfootwear.com, CIN: Ll5209RI1994PLC008196 STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED SEPTEMBER 30,2026 tn share Sr. No. Particulars Quarter Ended Half Year Ended Year Ended 30 Sep'26 30 Jun'26 30 Sep'25 30 Sep'26 30 Scp'25 31 Mar'26 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income I a) Revenue from operation 10005.57 749s.36 14052.06 17500.93 28271.72 43110.93 II b) Other Income 26.93 5.99 7.10 32.92 12.72 21.00 III Total Income (I+II) 10032.50 7501.35 14059.16 17533.85 28284.44 43131.93 TV Expenses a) Cost of materials consumed 4829.86 3819 64 2494.94 8649.50 5255. l0 11236.57 b) Purchases ofStock-in-trade t735.64 882.44 6584.94 2618.08 16167.67 21609.93 c) Change in inventories of finished goods, work-in-progress and 298.ss 8s.s2 1990.68 384.07 E10.84 (687.87) stock-in-trade d) Employee benefits expenses 813 49 733.14 432.36 1s46.63 738.76 2052.29 e) Finance Cost 146 t4 139.35 121.87 28s.49 285.t7 523.78 f) Depreciation and amortisation expenses 172.84 164.96 138.43 337.80 276.3',7 591.55 g) Other expenses 1425.93 1272.97 1288.70 2698.90 2770.53 5004 13 Total Expenses 9422.45 7098.02 13051.92 16s20.47 26304.44 40330.38 v Profit before exceptional Items and Tax (III-IV) 610.05 403.33 1007.24 1013.38 1980.00 280t.55 VI Exceptional ltems }.II Profit before tax (V-VD 610.05 403.33 1007.24 1013.38 1980.00 2801.55 VIII Tax Expense a) CunentTax r36.88 99.83 251.71 236 71 496.02 673.25 b) Defened Tax 15.45 2.0s 26 19 17.50 27.51 44.48 IX Net Profit for the period (VII-V[| 457.71 301.4s 729.34 759.16 1456.47 [Showing first 8,000 characters — download PDF for full document]