Unaudited Financial Results for the quarter ended 30th June 2026

SEC/SE/2026-2027 August10,2026 BSE Limited, Floor 25, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai - 400 001 Security ID: LAKSELEC Security CODE: 504258 Dear Sir I Madam, Sub: Unaudited Financial Results for the quarter ended 30th June 2026 - Reg. We are enclosing herewith the Unaudited Financial Results of the Company for the quarter ended 30th June 2026. The results were duly approved by the Board of Directors at their meeting held on 1o th August 2026. We also enclose herewith a copy of the Limited Review Report for the quarter ended 30th June 2026 given by the Statutory Auditors as required under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Board Meeting commenced at /f), ~5 A. f'?. The Board Meeting concluded at / f. [;'0 ft, 1'1. Kindly take the same on record. Thanking you, For Lakshmi Electrical Control Systems Limited S. Sathyanarayanan Company Secretary and Compliance Officer 0008 ADMN. OFFICE & WORKS: Arasur -641 407, Coimbatore Dist,lndia. Phone : +91 422 6616500, Fax : +91 422 6616555. E-Mail : contact@lecsindia.com REGISTERED OFFICE: 504, Avinashi Road, Peelamedu Post, Coimbatore -641 004 CIN No,: L31200TZ1981PLC001124,Website: www.lecsindia.com. GSTN: 33AAACL3737E1ZW LAKSHMI ELECTRICAL CONTROL SYSTEMS LIMITED Regd. Office : 504, Avinashi Road, Peelamedu Post, Coimbatore-641 004 CIN : L31200TZ1981PLC001124 Webs~te : www.lecsindia.com E-mail : contact@lecsindia.com ( " in Lakhs) Statement of Unaudited Results for the Quarter Ended 30th June, 2026 Quarter Ended Year Ended SI.No Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited} (Unaudited) (Audited} I Income: Revenue from operations 6,591.95 6,847.12 5,239.49 23,758.05 Other income 175.20 126.46 120.44 488.93 Total Income 6,767.15 6,973.58 5,359.93 24,246.98 II Expenses: Cost of Materials consumed 5,335.01 5,167.82 4,140.32 18,336.60 Purchases of stock-in-trade - - - - Changes in inventories of finished goods,work- (331.77) (78.89) (165.06) (439.09) in-progress and stock-in-trade Employee benefits expense 940.27 941.65 753.25 3,411.87 Finance Costs 27.28 23.70 13.38 84.51 Depreciation and amortisation expense 91.02 90.12 93.49 369.35 Other expenses 628.12 679.50 468.00 2,338.52 Total Expenses 6,689.93 6,823.90 5,303.38 24,101.76 Profit/ (Loss) from ordinary activities before Ill 77.22 149.68 56.55 145.22 exceptional items (1-11} IV Exceptional items - - - 1.74 Profit/(Loss) before tax (Ill-IV} 77.22 149.68 56.55 143.48 VI Tax expense (1) Current Tax 23.79 14.25 10.36 19.39 (2) Current tax pertaining to earlier years - - - 4.04 (3) Deferred tax 1.53 16.70 (10.85) 1.35 VII Profit/(Loss) for the period (V-VI} 51.90 118.73 57.04 118.70 Other comprehensive income/ VIII (Loss) [net of tax] A) (i) Items that will not be reclassified to 3,352.79 (2,757.08) 721.34 (3,599.32) profit or loss (ii) Income Tax relating to items that will (464.98) 392.39 (42.82) 562.66 not be reclassified to profit or loss B) (i) Items that will be reclassified - - - - to profit or loss (ii) Income Tax relating to items that - - - - will be reclassified to profit or loss Total Other Comprehensive Income/ IX 2,887.81 (2,364.69} 678.52 (3,036.66) (loss) (VII+ VIII) x Total comprehensive income/ 2,939.71 (2,245.96) 735.56 (2,917.96} (loss) for the period (VIII +IX) Paid-up equity share capital XI 245.80 245.80 245.80 245.80 (Face Value of Rs. 10/-each) XII Other Equity excluding Revaluation Reserve - - - 25,271.05 Earnings per equity share (EPS) XIII (of Rs. 10/-each) (Not Annualised) (a) Basic 2.11 4.83 2.32 4.83 (b) Diluted 2.11 4.83 2.32 4.83 LAKSHMI ELECTRICAL CONTROL SYSTEMS LIMITED Segment wise Revenue, Results and Capital Employed for the Quarter Ended 30th June, 2026 (~in Lakhs) Quarter Ended Year Ended SI.No Particulars 30.06.2026 31.03.2026 30.06.2025 31.03.2026 (Unaudited) (Audited) (Unaudited) (Audited) 1 Segment Revenue (Sales & Income from Service) a) Electricals 5,531.98 5,906.77 4,578.14 20,316.43 b) Plastics 1,092.91 1,016.97 670.44 3,589.60 c) Wind Power Generation 20.30 2.28 27.84 81.62 d) Unallocated Income 142.26 49.84 111.35 340.95 Total 6,787.45 6,975.86 5,387.77 24,328.60 LESS : Inter Segment revenue 20.30 2.28 27.84 81.62 Net sales /Income from Operations 6,767.15 6,973.58 5,359.93 24,246.98 2 Segment Results {Profit {+)/Loss(-) before tax and interest ) a) Electricals 46.83 253.30 71.65 345.07 b) Plastics (38.52) (63.45) (70.84) (271.97) c) Wind Power Generation 9.89 (6.28) 17.34 40.70 Total 18.20 183.57 18.15 113.80 LESS : i) Finance costs 27.28 23.70 13.38 84.51 ii) Other Un-allocable Expenditure 55.96 60.03 59.57 226.76 ADD: iii) Un-allocable income 142.26 49.84 111.35 340.95 Total Profit/(Loss) Before Tax .77.22 149.68 56.55 143.48 3 Segment Assets a) Electricals 15,665.42 15,395.00 13,547.01 15,395.00 b) Plastics 3,169.69 2,984.40 2,521.52 2,984.40 c) Wind Power Generation 63.21 64.76 112.10 64.76 d) Unallocated 19,606.71 16,342.89 20,440.80 16,342.89 Total 38,505.03 34,787.05 36,621.43 34,787.05 4 Segment Liabilities a) Electricals 7,431.84 7,575.59 4,961.63 7,575.59 b) Plastics 866.72 411.21 509.54 411.21 c) Wind Power Generation 33.27 33.27 33.27 33.27 d) Unallocated 1,716.64 1,250.13 1,848.30 1,250.13 Total 10,048.47 9,270.20 7,352.74 9,270.20 5 Capital Employed 28,456.56 25,516.85 29,268.69 25,516.85 Notes: 1 The unaudited financial results were reviewed and recommended by the Audit Committee and were approved by the Board of directors at their meeting held on 10th August, 2026. The Statutory Auditors have carried out limited review of the above results. 2 The figures for the quarters ended 31st March,2026 are the balancing figures between the audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the respetive financial year, which were subjected to limited review. 3 The figures of the previous Year I Quarter have been regrouped I rearranged wherever necessary to correspond with the current period fig!Jres. For N.R.D. ASSOCIATES Chartered Accountants (Firm j~· No. 0056625) MALAVIKA T.M. Partner (Membership No.231017) By Order of the Board Place : Coimbatore NETHRA J.S.KUMAR Date : 10th August, 2026 CHAIRPERSON ANQ MANAGING DIRECTOR N. R. D. Associates Chartered Accountants No. 48, "Manchillu'', Phone : 0422 - 2223 780 (3 Lines) Race Course Mail ID : nrdoff@gmail.com Coimbatore - 641 018. Independent Auditor's Review Report on the Quarterly Unaudited Financial Results of the Company pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended Review Report to The Board of Directors, Lakshmi Electrical Control Systems Limited. 1. We have reviewed the accompanying statement of Unaudited financial results of LAKSHMI ELECTRICAL CONTROL SYSTEMS LIMITED ("the Company") for the Quarter ended 301 h June 2026 ("the statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 as amended ("the Listing Regulations"). 2. 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 the Indian Accounting Standard 34 (Ind AS 34) "Interim Financial Reporting" 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 of the Statement in accordance with the Standard on Review Engagement (SRE) 2410,"Revew 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 assuranc [Showing first 8,000 characters — download PDF for full document]