La Tim Metal & Industries Limited has released its audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were published on May 06, 2026, in The Free Press Journal (English) and Navshakti (Marathi), and were approved by the Board of Directors at their meeting held on May 5, 2026.

Standalone Financial Performance

The company's standalone financials reflect a significant turnaround in FY26. Total income from operations (net) for the quarter ended March 31, 2026 stood at ₹12,345.47 lakhs, compared to ₹6,992.96 lakhs in the same quarter of the previous year. For the full year, standalone income rose to ₹38,600.14 lakhs from ₹25,658.17 lakhs in FY25. The company reported a net profit after tax of ₹780.78 lakhs for FY26, reversing a net loss of ₹85.99 lakhs in FY25.

The following table summarises the key standalone financial metrics:

Consolidated Financial Performance

The consolidated results, which include the newly incorporated La Tim Buildarch LLP from the date of its acquisition during the quarter ended June 30, 2025, also reflect a strong recovery. Consolidated total income from operations for Q4FY26 stood at ₹12,570.58 lakhs, up from ₹8,795.87 lakhs in Q3FY26. For the full year FY26, consolidated income reached ₹39,047.83 lakhs compared to ₹26,012.15 lakhs in FY25. The consolidated net profit after tax for FY26 was ₹822.16 lakhs, reversing a net loss of ₹72.00 lakhs in the prior year.

Key Notes and Corporate Developments

Several important disclosures accompanied the financial results:

• The figures for the quarters ended March 31, 2026 and March 31, 2025 are balancing figures between the audited full-year figures and the published unaudited year-to-date figures up to the third quarter of the respective financial years, which were subjected to limited review by the statutory auditors.
• During the quarter ended June 30, 2025, the company contributed capital of Rs. 7.5 lakhs, resulting in a 75% holding in La Tim Buildarch LLP, incorporated on June 09, 2025. The consolidated financial results accordingly reflect the inclusion of La Tim Buildarch LLP's results from the date of acquisition through March 31, 2026.
• As the consolidation of the LLP was not required in prior reporting quarters due to its non-existence, applicable comparative figures have not been presented.
• The full format of the financial results was reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 5, 2026.

The results were submitted to the Bombay Stock Exchange Ltd. on May 07, 2026, and signed by Managing Director Mr. Rahul Timbadia (DIN: 00691457).

LA TIM Metal & Industries Limited's Board of Directors, at its meeting held on May 5, 2026, approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The board meeting commenced at 11:00 a.m. and concluded at 4:00 p.m. The results were audited by statutory auditors M/s. Dhirubhai Shah & Co LLP, Chartered Accountants (FRN: 102511W/W100298), who issued an unmodified opinion on both the standalone and consolidated financial statements.

Financial Performance Overview

The company delivered a strong turnaround in performance. On a standalone basis, revenue from operations rose to ₹38,600.14 lakhs for the full year, compared to ₹25,658.17 lakhs in the previous year. Total standalone income for the year stood at ₹39,173.36 lakhs against ₹26,138.36 lakhs in the prior year. The company reported a standalone net profit after tax of ₹780.78 lakhs for the year, reversing a net loss of ₹85.99 lakhs in the previous year. On a consolidated basis, total income for the year was ₹39,610.69 lakhs, with a consolidated net profit after tax of ₹822.16 lakhs.

The following table summarises the key standalone and consolidated financial results:

Quarterly Performance

For the quarter ended March 31, 2026, standalone revenue from operations was ₹12,345.47 lakhs, compared to ₹6,992.96 lakhs in the corresponding quarter of the previous year. Standalone profit before tax for the quarter stood at ₹319.83 lakhs, against a loss of ₹726.98 lakhs in the same quarter last year. Net profit after tax for the quarter on a standalone basis was ₹242.45 lakhs, compared to a net loss of ₹574.02 lakhs in the year-ago quarter.

Balance Sheet and Segment Performance

As at March 31, 2026, standalone total assets stood at ₹17,693.34 lakhs, up from ₹12,864.81 lakhs as at March 31, 2025. Standalone equity share capital remained at ₹1,315.51 lakhs, while other equity grew to ₹6,509.10 lakhs from ₹5,725.68 lakhs. On a consolidated basis, total assets were ₹17,809.20 lakhs. The company operates two reporting segments — Steel & Steel Products and Real Estate Development. All revenue for the year was generated from the Steel & Steel Products segment, with standalone segment revenue of ₹38,600.14 lakhs and consolidated segment revenue of ₹39,047.83 lakhs for FY26.

Cash Flow Summary

On a standalone basis, net cash generated from operating activities for the year was ₹250.77 lakhs, compared to a net outflow of ₹393.61 lakhs in the previous year. Net cash used in investing activities was ₹374.55 lakhs, while net cash generated from financing activities was ₹180.02 lakhs. Cash and bank balances at the end of the year stood at ₹158.80 lakhs on a standalone basis, up from ₹102.56 lakhs at the beginning of the year. On a consolidated basis, cash and bank balances at year-end were ₹193.61 lakhs.

Key Corporate Developments

The board also approved the appointment of M/s. Akkad Mehta & Co LLP, Chartered Accountants (FRN: 100259W/W10084), as Internal Auditor of the company for the financial year 2026-27. Additionally, the company disclosed an exceptional item of ₹7.29 lakhs relating to the incremental impact of the four Labour Codes notified by the Government of India on November 21, 2025, consistent with guidance from the Institute of Chartered Accountants of India. During the year, the company also incorporated La Tim Buildarch LLP on June 9, 2025, acquiring a 75% holding through a capital contribution of ₹7.5 lakhs, which has been included in the consolidated financial results from the date of acquisition.