Lakshmi Finance & Industrial Corporation LimitedQ1 FY27 Results & Financial Update
Lakshmi Finance & Industrial Corporation Limited: Q1 FY27 standalone results and company financials – revenue ₹6.13 Cr, PAT ₹4.04 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
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Quarterly Results AnalysisExplore Lakshmi Finance & Industrial Corporation Q1 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
Lakshmi Finance & Industrial Corporation Limited posted total revenue from operations of INR 6.1303 crore for the first quarter of fiscal year 2027, driven largely by net gains on fair value changes and dividend receipts.
Total income for the quarter ended June 30, 2026, stood at INR 6.1316 crore, bolstered by nominal other income of INR 0.0013 crore.
Profit before tax (PBT) recovered sharply to INR 5.6347 crore for Q1 FY27, contrasting with the pre-tax loss recorded in the preceding quarter ended March 31, 2026.
Net profit after tax (PAT) for the quarter settled at INR 4.0435 crore, yielding basic and diluted earnings per share (EPS) of INR 13.48 each.
Total expenses for the quarter remained lean at INR 0.4969 crore, consisting primarily of employee benefit expenses of INR 0.3772 crore, other expenses of INR 0.0689 crore, depreciation and amortisation of INR 0.0459 crore, and finance costs of INR 0.0049 crore.
Tax expenses for the quarter aggregated to INR 1.5912 crore, comprising current tax of INR 0.0800 crore and deferred tax of INR 1.5112 crore.
The board of directors reviewed and approved the unaudited financial results for the quarter during their meeting held on August 12, 2026, with a limited review conducted by the statutory auditors Brahmayya & Co.
01 · Business model
What does Lakshmi Finance & Industrial Corporation do?
Lakshmi Finance & Industrial Corporation Limited operates as a non-banking financial entity primarily engaged in portfolio investments and financial activities.
The company generates its revenue streams from interest earnings, dividend distributions, net gains on sales of financial instruments, fair value movements on financial assets, and rental income derived from investment properties.
Operating primarily on a standalone basis without subsidiaries, associates, or joint ventures as of June 30, 2026, the company directs its capital deployment toward equity investments and interest-bearing instruments.
The corporate and registered office is located at 'Suryodaya' in Begumpet, Hyderabad, overseeing all investment decisions and financial operations under the management of the Board of Directors.
02 · Historical context
What shaped the business before this quarter
In earlier proceedings during FY 2025-26, the company maintained nil outstanding qualified borrowings and did not raise incremental qualified borrowings or debt securities.
03 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q1 FY27 |
|---|---|
| Revenue from operations | ₹6.13 Cr |
| Total income | ₹6.13 Cr |
| Profit before tax | ₹5.63 Cr |
| Profit after tax | ₹4.04 Cr |
| EPS | ₹13.48 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 66.0% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 91.9% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
04 · Why it moved
Why the quarter looked the way it did
What drove revenue
Net gain on fair value changes contributed INR 5.2458 crore to operating revenue during Q1 FY27.
Dividend income contributed INR 0.2837 crore, interest income added INR 0.1439 crore, and net gain on sale of financial instruments brought in INR 0.3261 crore.
Rental income from investment property added a steady INR 0.1308 crore to the top line during the quarter.
What drove margins
Employee benefits expenses stood at INR 0.3772 crore while other operational expenses were contained at INR 0.0689 crore, supporting profitability.
Depreciation and amortisation expenses accounted for INR 0.0459 crore and finance costs remained minimal at INR 0.0049 crore.
05 · Segments, products & geography
Which parts of the business are doing the work
Segments and products
The company operates mainly in the business of financial activities, specifically portfolio investments. Since all activities relate to this core operation, there are no reportable segments under Ind AS 108.
06 · Reported developments
What changed operationally
The company registered a net profit of INR 4.0435 crore and a positive PBT of INR 5.6347 crore for Q1 FY27, rebounding from previous quarterly losses.
07 · Pressure points & risks
What is not going smoothly
In the absence of convincing evidence of paying normal income tax in the near future, minimum alternative tax (MAT) credit amounting to INR 1.3930 crore remains unrecognized in the books as of June 30, 2026.
08 · Items worth noticing
The line items that can distort a quick read
Net gain on fair value changes of financial instruments stood at INR 5.2458 crore for the quarter.
09 · Cash flow & balance sheet
Profit is one thing. Cash and funding tell another part of the story.
Capital allocation & funding
Finance costs for Q1 FY27 were reported at INR 0.0049 crore, reflecting a debt-conservative operating structure.
10 · Beyond the numbers
What changed beyond the numbers
Reported update
Legal Proceedings for Land
The company has initiated legal proceedings before the District Court in Adoni, Andhra Pradesh, to regain possession of lands costing INR 0.1159 crore from trespassers.
11 · Key Q&A
The quarter, answered directly
What does Lakshmi Finance & Industrial Corporation do?
Lakshmi Finance & Industrial Corporation Limited operates as a non-banking financial entity primarily engaged in portfolio investments and financial activities.
What is the clearest takeaway from Q1 FY27?
Lakshmi Finance & Industrial Corporation Limited posted total revenue from operations of INR 6.1303 crore for the first quarter of fiscal year 2027, driven largely by net gains on fair value changes and dividend receipts.
What drove revenue or demand?
Net gain on fair value changes contributed INR 5.2458 crore to operating revenue during Q1 FY27.
What mattered most for margins or profitability?
Employee benefits expenses stood at INR 0.3772 crore while other operational expenses were contained at INR 0.0689 crore, supporting profitability.
What changed operationally beyond the headline numbers?
The company has initiated legal proceedings before the District Court in Adoni, Andhra Pradesh, to regain possession of lands costing INR 0.1159 crore from trespassers.
What are the main pressure points disclosed for the quarter?
In the absence of convincing evidence of paying normal income tax in the near future, minimum alternative tax (MAT) credit amounting to INR 1.3930 crore remains unrecognized in the books as of June 30, 2026.
12 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
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13 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
MAT Credit Review: Management will review the status of unrecognized MAT credit at the end of the financial year.
- 02
Legal Proceedings: Progress on the legal proceedings initiated at the District Court of Adoni for regaining land possession will be monitored.
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