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.

LA TIM METAL & INDUSTRIES LIMITED has received an award from the Industry Minister of Sri Lanka, Chaturanga, for its innovative steel products. The recognition was presented during the Global Innovation & Leadership Summit held on May 2, 2026, at Cinnamon Grand in Colombo, Sri Lanka. The company disclosed this development to the Bombay Stock Exchange under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, on May 4, 2026.

Award Details

The award was presented to Rahul Timbadia, Founder & Managing Director of la tim metal & industries Ltd & Saj Hotels Ltd. The recognition specifically acknowledges excellence in metal and steel industries and tourism. The event was organized by Z MEDIA in association with WION under the theme "World Is One."

Company Information

The award ceremony featured a gold-colored five-pointed star trophy mounted on a dark blue rectangular base, presented during a formal event attended by industry leaders and dignitaries. The disclosure was signed by Rahul Maganlal Timbadia, Managing Director of the company, with DIN: 00691457.