Larsen & Toubro Limited has notified stock exchanges regarding a structural change in its statutory auditors' constitution. The infrastructure major informed BSE and NSE on January 15, 2026, about the conversion of its auditing firm from a traditional partnership to a Limited Liability Partnership structure.

Auditor Firm Conversion Details

The company's statutory auditors, M S K A & Associates, Chartered Accountants, have transitioned to a Limited Liability Partnership (LLP) under the Limited Liability Partnership Act, 2008. This conversion became effective from January 13, 2026, and the firm now operates under the name M S K A & Associates LLP, Chartered Accountants.

Continuity of Audit Engagement

Larsen & Toubro emphasized that this change represents solely a modification in the firm's constitutional structure. The company confirmed that there is no alteration to the existing audit engagement terms or arrangements. M S K A & Associates LLP will continue serving as the statutory auditors for the remaining period of their approved tenure.

Regulatory Communication

The notification was formally communicated to both major stock exchanges where Larsen & Toubro shares are listed. The company secretary and compliance officer, Subramanian Narayan, signed the official intimation letter addressed to BSE Limited and National Stock Exchange of India Limited, requesting them to take the information on record.

This structural conversion of audit firms to LLP format has become increasingly common in the professional services sector, providing enhanced operational flexibility while maintaining professional standards and regulatory compliance.

Larsen & Toubro Ltd. recorded a substantial block trade on the National Stock Exchange (NSE), highlighting significant institutional activity in the infrastructure major's shares. The transaction represents a notable movement in the stock, indicating strong investor interest.

Block Trade Details

The block trade executed on NSE involved substantial volumes and value, demonstrating the stock's liquidity and institutional appeal.

Market Significance

Block trades typically represent large institutional transactions that occur outside the regular market mechanism. These trades are executed when substantial volumes need to be transacted without significantly impacting the stock's market price. The execution of such a significant block trade suggests institutional confidence and interest in Larsen & Toubro's prospects.

The price of ₹3,881.20 per share at which the transaction was executed provides insight into the valuation at which large investors are willing to transact in the stock. Such trades often involve institutional investors, mutual funds, insurance companies, or other large market participants.

Transaction Impact

The block trade worth ₹19.43 crores represents a substantial transaction that demonstrates the stock's ability to attract large-scale institutional investment. The execution of approximately 50,060 shares in a single block indicates efficient price discovery and market depth for Larsen & Toubro shares on the NSE platform.