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May 27, 2025
To,
The Department of Corporate Services
BSE Limited
251h Floor, P. J. Tower,
Dalal Street,
Fort, Mumbai -400 001
LESHA INDUSTRIES
L M I T E D
Security ID: LESHAIND Security Code: 533602
Sub: Outcome of Board Meeting
Dear Sir/ Madam,
This is to inform you that the Board of Directors of the Company in its meeting held today i.e. on
Tuesday, May 27, 2025 from Oy '. 0 0 e M to 0 '. 3 0 p M at the Registered Office of the
Company, inter alia has:
1. Considered and approved the Audited Financial Results for the Quarter and Year ended on
March 31, 2025 along with Audit report thereon as per Regulation 33 of Securities and
Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Please take the above on yours records.
Thanking You.
Yours faithfully,
For Lesha Industries Limited
t+. gf.v.-1,_,
Leena Ashok Shah
Managing Director
OIN:02629934
Encl:
1. Audited Financial Results for the Quarter and Year ended on 3151 March, 2025.
2. Audit Reports with unmodified opinion issued by the Statutory Auditors.
3. Declaration that the Report of Statutory Auditors is with unmodified opinion.
7th Floor, Ashoka Chambers,
Mithakhali Six Roads,
Ahmedabad -380 006.
Phone : +91 -79 -26463227
Web: www.lesha.in
E-mail : info@lesha.in
CIN: L27100GJ1992PLC018607
----------------Page (0) Break----------------
\
I
CA. Keyur D. Bavishi
B.Com, F.C.A, D.I.S.A. (ICAI) IND I A
Keyur Bavishi & Co.
CHARTERED ACCOUNTANT
Independent Auditor's Report (Unmodified Opinion) on Audited standalone Quarterly Financial Results
and Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing
Obligations and Disclosure Requirements) Regulations, 2015 (as amended)
INDEPENDENT AUDITOR'S REPORT
TO THE BOARD OF DIRECTORS OF
LESHA INDUSTRIES LIMITED
Report on the audit of the Standalone Financial Results
Opinion
We have audited the accompanying standalone quarterly financial result of LESHA INDUSTRIES
LIMITED (the company) for the quarter ended 31st March, 2025 and the year to date results for the
period from 01 st April, 2024 to 31st March, 2025, attached herewith, being submitted by the company
pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure
Requirements) Regulations, 2015, as amended ("Listing Regulations") (as amended).
In our opinion and to the best of our information and according to the explanations given to us these
standalone financial results:
i. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations
in this regard; and
ii. give a true and fair view in conformity with the recognition and measurement principles laid
down in the applicable accounting standards and other accounting principles generally
accepted in India of the net profit/loss and other comprehensive income and other financial
information for the quarter ended 31st March, 2025 as well as the year-to-date results for the
period from 0151 April, 2024 to 31st March, 2025.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section
143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those SAs are further
described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of
our report. We are independent of the Company in accordance with the Code of Ethics issued by the
Institute of Chartered Accountants of India together with the ethical requirements that are relevant to
our audit of the financial results under, the provisions of the Companies Act, 2013 and the Rules there
under, and we have fulfilled our other ethical responsibilities in accordance with these requirements and
the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Management's Responsibilities for the Standalone Financial Results
These quarterly financial results as well as the year to date standalone financial results have been
prepared on the basis of the interim financial statements. The Company's Board of Directors are
responsible for the preparation of these financial results that give a true and fair view of the net
profit/loss and other comprehensive income and other financial information in accordance with the
recognition and measurement principles laid down in Indian Accounting Standard 34, 'Interim
Financial Reporting' prescribed under Section 133 of the Act read with relevant rules issued there
under and other accounting principles generally accepted in India and in compliance with Regulation
33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting
records in accordance with the provisions of the Act for safeguarding of the assets of the Company an
for frauds and othe1: irregularities; selection and application of '
accountmg policies; makmgjudgments and estimates that are reasonable and prudent: and
'J.,
:-1 .._ l I'.>, C-202, Indrapraath C-Tower, Nr. Drive-In Cinema, Drlve-ln Road, Ah me .
1 Mo. 94281 00470 E-mall: keyurbavlshl@yahoo.com
----------------Page (1) Break----------------
implementation and maintenance of adequate internal financial controls that were operating
for ensuring tbe accmacy and completeness of the accounting records, relevant to the preparat10n a1.1d
presentation of the standalone financial resu Its that give a true and fair view and are free from matenal
misstatement, whether due to fraud or en-or.
In preparing the standalone financial results, the Board of Directors are responsible for assessing
Company's ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the Board of Directors either intends to
liquidate the Company or to cease operations, or bas no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the standalone financial results as a
whole are free from material misstatement whether due to fraud or error, and to issue an auditor's
report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a
guarantee that an audit conducted in accordance with SAs will always detect a material misstatement
when it exists. Misstatements can arise from fraud or error and are considered material if, individually
or in the aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these standalone financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain
professional skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the standalone financial results, whether
due to fraud or error, design and perform audit procedures responsive to those risks, and obtain
audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error, as
fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the company's internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the Board of Directors.
• Conclude on the appropriateness of the Board of Directors' use of the going concern basis of
accounting and, based on the audit evidence obtained, whether a material uncertainty exists related
to events or conditions that may cast significant doubt on the Company's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in our
auditor's report to the related disclosures in the financial results or, if such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to
the date of auditor's. report. However, future events or conditions may cause the Company to
cease to contmue as a gomgconcern.
• the overall presentation, and content of the standalone financial results, including
the disclosures, and whether the fmancrnl results represent the underlying transactions and events ·
a manner that achieves fair presentation. 111
We communicate with those charged with governance regarding, among other matters th 1 d
d · · f th d" · . , e p anne scope an tlffimg o e au it and significant audit findings, including any significant deficiencie ·
internal control that we identify during our audit. s 111
We_ also those with governance with a statement that we have complied with relevant
ethical reqmrements regardmg mdependence and to communicate with the 11 l t" h" d th • m a re a ions ips an o er
matters that may reasonably be thought to bear on our independence and h r bl 1 safeguards. • w ere app ica e, re ated
•"'i
I .Nr>. '"-;1 ' 1J<(\.-/
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----------------Page (2) Break----------------
Other Matters
a. The standalone annual financial results include the results for the quarter ended 31st March, 2025
being the balancing figure between the audited figures in respect of the full financial year and the
published unaudited year to date figures up to the third quarter of the current financial year which
were subject to limited review by us for the quaiter ended 30th June, 2024, 30th September, 2024 and
31st December, 2024.
b. Based on our examination, the company, has used accounting software for maintaining its books of
account which has a feature ofrecording audit trail (edit log) facility except that no audit trail enabled
at the database level for accounting software Tally Prime to log any direct data changes.
c. The standalone financial results dealt with by this report have been prepared for the express purpose
of filing with the Stock Exchanges on which the Company's shares are listed. These results are based
on and should be read with the audited standalone financial statement of the Company for the year
ended 31st March,2025 on which we issued an unmodified audit opinion wide our report dated 27th
May,2025.
Our opinion is not modified with respect to these matters.
Place: Ahmedabad
Date: 27th May,2025
For, KEYUR BA VISHI & Co.
Chartered Accountants
F.R.N.: 131191W
( OPRIETOR)
(M. NO. : 136571)
UDIN : 25136571BMHUZE4951
I
J
----------------Page (3) Break----------------
LESHA INDUSTRIES LIMITED
Registered Office. 7th Floor, Ashoka Chambers,Mithakhali Six Road , Ahmedabad 380 006.
CIN :L27100GJ1992PLC018607 AUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED AND YEAR ENDED MARCH 31, 2025.
!Rs. In Lakhs except per share datal
Quarter Ended Year Ended Particulars
31/03/2025 31/12/2024 31/03/2024 31/03/2025 31/03/2024
Audited Unaudited Audited Audited Audited 1 Income from Operations
1(a) Revenue from operations 63.95 45.31 862.13 1245.54 1156.26 (bl Other Income 17.09 17.69 0.01 53.36
647.59 Total Income 81.04 63.00 862.14 1298.90
1803.86 2 Expenses
(a) Cost of Materials consumed 0.00 0.00 0.00 0.00 0.00
lfb) Purchase of stock-in-trade 63.81 35.35 710.12 1222.51 947.27
(c) Increase/Decrease in inventories of FG, WIP and stock-
in-trade -0.02 9.85 0.00 -0.02 0.00
(d) Employee benefits expense 1.89 1.88 1.37 6.78 5.68
lie\ Finance Cost 0.01 0.00 0.00 0.01 0.01
I (f) Depreciation and amortisation expense 0.48 0.49 0.52 1.98 2.05 l(gl Other expenses 5.04 8.57 94.45 26.37 119.96
Total Expenses 71.21 56.14 806.46 1257.63 1074.97
3 Proflt/(loss) before exceptional items and tax 11-21 9.83 6.86 55.68 41.27 728.88
4 Exceptional Items 0.00 0.00 0.00 0.00 0.00
5 Profit/llossl before tax 13+41 9.83 6.86 55.68 41.27 728.88
6 Tax Expense
(a) Current tax 4.55 1.37 11.95 10.84 11.39
(b) Earlier Year Taxes 14.77 0.00 0.00 14.77 0.00
cl MAT Credit Entitlement 0.00 0.00 -7.36 0.00 0.00 d) Deferred tax
-33.40 0.00 0.00 -29.56 -0.20
Total Tax Expenses -14.08 1.37 4.59 -3.95 11.18
7 Profit I (Loss) for the period from continuing operations 15-61 23.91 5.49 51.09 45.22 717.70
8 Profit (Loss) from discontinuing operations 0.00 0.00 0.00 0.00 0.00
9 Tax Expense of discontinuing operations 0.00 0.00 0.00 0.00 0.00
10 Profit (Loss) from discontinuing operations (after tax)(8-91 0.00 0.00 0.00 0.00 0.00
11 Other Comprehensive Income
A(i) ltoms that will not bo reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00
(ii) Income tax relating to Items that will not be reclassified to orofit or loss 0.00 0.00 0.00 0.00 0.00
B (I) Items that will be reclassified to profit or loss 0.00 0.00 0.00 0.00 0.00
ii) Income tax relating to Items that wlll be reclassified
to orofit or loss 0.00 0.00 0.00 0.00 0.00 Other Comprehensive Income for the period
0.00 0.00 0.00 0.00 0.00
12 Total Comprehensive Income for the period 23.91 5.49 51.09 45.22 717.70
13 Paid-uo eauitv share caoital <Face value of Rs 1/-each I 2845.17 2845.17 1100.00 2845.17 1100.00
14 Other Eauitv 4557.91 1443.50
Earnings Per Share (before exceptional items) (not 15
annualised!: a) Basic 0.008 0.002 0.046 0.016 0.65
bl Diluted 0.008 0.002 0.046 0.016 0.65
Earnings Per Share (after exceptional items) (not 16
"""uallsedl: (a) Basic 0.008 0.002 0.046 0.016 0.65
lb) Diluted 0.008 0.002 0.046 0.016 0.65
Notes: 1. The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors In their meeting held on May 27. 2025. The Audit under
Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations. 2015 has been carried out by the statutory auditors. The Audit Report does not contain any observation which could have an impact on the results for the quarter/year ended Marcti 31, 2025.
2. The Company adopted the Indian Accounting Standards ('Ind AS") effective 1st April, 2017 (transition date 1st April, 2016). The financial results have been prepared in acccordance with Ind AS as prescribed under Section 133 of the Companies Act. 2013 read with the relevant Rules issued there under.
3. Company operates in trading of shares & securities. steel .Chemical and information technology activities.
4 .Previous period's figures have been regrouped/rearranged wherever necessary to confirm to the current period's dassification. 5. The figures for Quarter ended 31st Marcti. 2025 are the balancing figures between the audited financial results for the year ended 31st March, 2025 and the published financial
results for nine months ended 31st December, 2024.
r;;
For, LESHA INDUSTRIES LIMITED
< eAJ'-.f>.. A .
Date : 27/05/2025 I Leena A Shah
Place : Ahmedabad ':ij/ MANAGING DIRECTOR
DIN: 02629934
-
----------------Page (4) Break----------------
LESHA INDUSTRIES LIMITED
STATEMENT OF AUDITED ASSETS AND LIABILITIES
(Rs.in Lakhs)
Particulars As at As at
A ASSETS 31/01/2025 31/03/2024
1 Non-current Assets
(a Property , Plant and Equipment 63.29 55.41
( b) Other Intangible assets --
( c) Capital work in progress --
lntanaible assets under development --
(e Financial Assets
( i Investments 80.00 347.33
( ii Deferred tax assets (Net) 0.37 0.00
( iii Loans . 5,498.41 4,368.17
( f Other non-current assets 61.66 55.69
Sub-total -Non-current Assets 5 703.73 4.826.60
2 Current Assets
(a Inventories 3.00 2.98
( b Financial Assets
( i ) Investments --
( ii Trade Receivables 248.98 76.35
( iii Cash and Cash Equivalents 108.96 4.21
(iv) Loans --
( v) Other Financial Assets 1455.88 37.55
( c Other current assets 11.80 24.81
Sub-total -Current Assets 1 828.62 145.90
TOT AL -ASSETS 7 532.35 4 972.50
B EQUITY AND LIABILITIES
Shareholders' Funds
(a Share Capital 2845.17 1100.00
( b Other Equity 4557.91 1443.50
Sub-total -Equity 7 403.08 2 543.50
1 Liabilities
Non-current Liabilities
(a) Financial Liabilities
( i ) Borrowings --
( b) Deferred Tax Liabilities (Net) -29.19
( c) Provisions --
( d) Other Non -Current Liabilities . .
Sub-total -Non-current liabilities . 29.19
2 Current Liabilities
(a) Financial Liabilities
( i Borrowings 37.39 2082.10
( ii Trade Payables
(i) Total outstanding dues to Micro and Small --
Enterprises
(ii)Total outstanding dues of creditors other than Micro -
and Small Enterprises 226.35
( iii l Other Financial Liabilities 61.72 61.72
(bl Provisions --
(cl Other Current Liabilities 19.32 22.84
( d] Current Tax Liabilities (Net) 10.84 6.80
Sub-total -Current Liabilities 129.27 2 399.81
TOTAL -EQUITY AND LIABILITIES 7 532.35 4 972.50 -
\.)
I I
C> ·,,_ ..., *
----------------Page (5) Break----------------
LESHA INDUSTRIES LIMITED
Cashflow Statement
Particulars
A Cash flow from Operating Activities
Net Profit Before Tax
Adjustments for:
Add: Depreciation
Add : Preliminary Expense Wirtten off --
Dividend Income
Less: Profit on sale of Land - -
01-04-2024 to
31-03-2025
-1.98
2.88
(0.02}
-
Less :Profit on sale of Mutual Fund
-------
-Less: Interest Income ----
Less : Liability written back
--I (Loss) before Changes
Adjustments for: --
Increase/( Trade Payables __
lncrease/(Decrease) in _
Increase/( Decrease) in Short term Borrowing
Current Liabilities -
(lncrease}/Decrease in Trade Receivables
(lncrease)/Decrease in short term loans & advances - -- -
(Increase Financial liabilities
----
(18.58)
(14.36}
-
(4.06)
(226.35}
-
-
13.71 --
(172.63) -
-
(1,418.33) -
(lncrease}/Decrease in other current assets ---(7.38)
(lncrease)/Decrease in inventory (0.02)
------------1----
Cashflow generated from Operating Activities
Income Tax Paid ( Net of Refund)
------·
Net Cashflow generated from Operating Activities A
B Cash flow from Investment Activities -------
Sale of Property, Plant ____ _
Interest Income
Purchase of Investments
Sales of Investments
Dividend Income
Net Cashflow generated from Investments Activities B
--C Cash flow from Financiang Activities
------Issue of Share Capital
Money Received Against Right Issue
Transaction cost related to right issue
Long terms loans _
{lncrease}/Decrease in non-current
{Increase) /Decrease in Long term Loans & Advances (Assets)
lncrease/(Decrease) in non current liabilities
Net Cashflow generated from Financing Activities C
Net Change in Cash & Cash Equivalents (A+B+C)
Opening Cash & Cash Equivalents
Closing Cash & Cash Equivalents
--
--
--
-
{4.05)
(3,863.83)
{9.85)
14.36
285.90
0.02
290.43
-
4,886.46
(72.10) -
--
(5.97) -
(1,130.23)
-
3,678.15
104.75
4.21
108.96
(Rs.in Lakhs)
01-04-2023 to
31-03-2024
728.88
2.05
2.88
(0.02)
(629.75)
{17.33) -
-
86.71
99.16
{96.00)
2,064.57
(58.80)
166.53
{9.25)
{12.870)
2,240.05
{4.11)
2,235.94
1,910.92
(1,650.00)
1,400.00
0.02
1,660.94
-
-
-
-
99.58
(4,028.99)
-
(3,929.41)
(32.53)
36.74
4.21
----------------Page (6) Break----------------
LESHA INDUSTRIES LIMITED
Audited Segment -Wise Revenue , Results and Capital Employed ( Rs .In Lakhs )
Particulars Quarter Ended Year Ended
31/03/2025 31/12/2024 31/03/2024 31/03/2025 31/03/2024
Audited Unaudited Audited Audited Audited
1. Segment Revenue
(a) Steel Trading 63.95 45.31 632.35 1067.54 738.03
(b) Shares/Commodity Trading 0.00 0.00 0.00 0.00 0.00
(c) Trading of Goods 0.00 0.00 94.78 178.00 275.01
(d) Others 0.00 0.00 135.00 0.00 143.23
Total
Less: Inter Segment Revenue
Net sales/Income From Operations 63.95 45.31 862.13 1245.54 1156.27
2.Segment Results
(a) Steel Trading 0.14 0.11 9.34 2.38 12.42
(b) Shares/Commodity Trading 0.00 0.00 0.00 0.00 0.00
(c) Trading of Goods 0.00 0.00 26.33 20.65 72.01
(d) Others 17.09 17.69 116.35 53.36 772.15
Total Less: (i) Other Un-allocable -7.40 -10.94 -96.34 -35.12 -127.70
Expenditure net off
Total Profit Before Tax 9.83 6.86 55.68 41.27 728.88
3.Capital Employed
(Segment assets -Segment
Liabilities)
(a) Steel Operation 184.77 722.48 -191.42 184.77 -191.42
(b) Shares Operation 3.00 2.95 2.98 3.00 2.98
(c) Trading of Goods 70.03 67.64 47.44 70.03 47.44
(d ) Other Unallocable 7145.28 6664.47 2684.50 7145.28 2684.50
Total 7403.08 7457.56 2543.50 7403.08 2543.50
----------------Page (7) Break----------------
May 27, 2025
·To,
Department of Corporate Services
BSE Limited
25th Floor, P. J. Tower,
Dalal Street,
Fort, Mumbai-400 001
Security ID: LESHAIND
Security Code: 533602
Dear Sir/Madam,
LESHA INDUSTRIES
LIMITED
DECLARATION
I, Leena A. Shah, Managing Director of Lesha Industries Limited Limited having its registered office at 7th
Floor, Ashoka Chambers, Mithakhali Six Roads, Ahmedabad -380 006, Gujarat, India, hereby declare
that, the Statutory Auditors of the Company, M/s. Keyur Bavishi & Co., Chartered Accountants (FRN:
131191W) have issued an Audit Report with unmodified opinion on Audited Standalone Financial Results
for the quarter and year ended on 31st March, 2025.
This declaration is issued in compliance of Regulation 33(3)(d) of the SEBI (Lisiting Obligations and
Disclosure Requirements) Regulations, 2015 as amended by SEBI (Lisiting Obligations and Disclosure
Requirements) (Amendment) Regulations, 2016 vide notification no. SEBl/LAD-NRO/GN/2016-17 /001
dated 25th May, 2016.
For Lesha Industries Limited
Leena Ashok Shah
Managing Director
DIN: 02629934
7th Floor, Ashoka Chambers,
Mithakhali Six Roads,
Ahmedabad -380 006.
Phone : +91 -79 -26463227
Web: www.lesha.in
E-mail : info@lesha.in
CIN: L27100GJ1992PLC018607
----------------Page (8) Break----------------