LS Financials

BSE: 514446

₹32.31

₹-0.88 (-2.65%)

As on 08-Dec-2025IST

Market cap

₹2,743 Cr

Revenue (TTM)

₹6 Cr

P/E Ratio

1429.1

P/B Ratio

68.3

Div. Yield

0 %

Income Statement (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Operating Revenue	5.50	4.23	0.29	0.45	0.45	0.43
Total Income	7.57	6.22	4.79	0.57	0.52	0.51
Total Expenditure	7.75	6.33	26.88	3.24	8.78	1.95
EBITDA	-2.25	-2.09	-26.59	-2.79	-8.33	-1.52
Depreciation	0.18	0.51	0.20	0.26	0.26	0.25
EBIT	-2.43	-2.61	-26.78	-3.05	-8.59	-1.77
Interest	0.15	0.26	0.00	0.12	0.00	0.00
Other Income	2.06	1.99	4.50	0.13	0.08	0.08
Exceptional Items	1.31	--	--	--	--	--
Profit before Tax	0.80	-0.88	-22.29	-3.04	-8.51	-1.69
Provision for Tax	0.15	0.15	-1.74	0.27	0.32	0.35
Profit after Tax	0.65	-1.03	-20.55	-3.32	-8.83	-2.04

Liabilities (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Shareholder's Funds	39.49	39.49	40.56	61.11	64.43	73.26
Minority Interest	--	--	--	--	--	--
Non-Current Liabilities	2.61	2.16	-0.60	1.14	0.87	0.54
Current Liabilities	3.52	3.52	0.28	32.41	27.08	42.19
Total Liabilities	45.62	45.62	40.84	94.66	92.37	115.99

Assets (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Non-Current Assets	25.80	28.24	25.13	14.25	14.56	21.56
Current Assets	16.93	16.93	15.11	80.41	77.81	94.43
Total Assets	45.62	45.62	40.84	94.66	92.37	115.99
Total Debt*	--	--	--	--	--	--
Net Current Assets	13.40	13.40	14.83	48.00	50.74	52.24
Contingent Liabilities	--	--	--	--	--	--

Cashflow (₹ Cr)	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Cash From Operating Activities	--	-0.33	7.92	-0.11	-6.81	-0.24
Cash Flow from Investing Activities	--	1.03	-7.91	0.11	6.80	0.21
Cash from Financing Activities	--	-0.60	--	--	--	--
Net Cash Inflow / Outflow	--	0.10	0.01	0.00	-0.01	-0.03

Financials Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Adjusted EPS (₹)	-0.01	-0.01	-0.24	-0.04	-0.10	-0.02
Cash EPS (₹)	--	-0.01	-0.24	-0.04	-0.10	-0.02
Adjusted Book Value (₹)	--	0.47	0.48	0.72	0.76	0.86
Dividend per Share (₹)	--	--	--	--	--	--
Cash Flow per Share (₹)	--	0.00	0.09	0.00	-0.08	0.00
Free Cash Flow per Share (₹)	--	0.01	0.15	0.00	-0.08	-0.01

Profitability Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
ROCE (%)	--	-1.55	-43.84	-4.66	-12.36	-2.27
ROE (%)	-1.67	-2.57	-40.42	-5.29	-12.83	-2.75
ROA (%)	1.49	-2.41	-30.46	-3.55	-8.48	-1.75
EBIT Margin (%)	-44.09	-61.58	-9,201.13	-679.01	-1,928.16	-407.95
Net Margin (%)	8.54	-16.57	-429.09	-577.01	-1,682.36	-396.68
Cash Profit Margin (%)	0.00	-12.24	-6,991.00	-682.05	-1,925.76	-412.77

Growth Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Revenue Growth (%)	1,790.72	1,353.93	-35.15	0.81	2.68	130.10
EBIT Growth (%)	51.18	90.27	-778.70	64.50	-385.31	35.66
Net Profit Growth (%)	-142.04	94.99	-519.39	62.43	-333.06	27.33
EPS Growth (%)	-59.36	95.00	-519.18	62.40	-333.33	27.49
Book Value Growth (%)	--	-2.64	-33.62	-5.15	-12.05	-2.71

Valuation Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Price / Earnings	1,429.15	--	--	--	--	--
Price / Book Value	68.34	--	82.83	--	--	--
Dividend Yield (%)	--	--	--	--	--	--
EV/EBITDA	10,915.31	-758.80	-151.94	-30.63	-9.91	-56.81
Close Price (₹)	--	--	39.58	--	--	--
High Price (₹)	--	--	267.50	--	--	--
Low Price (₹)	--	--	22.50	--	--	--
Market Cap (₹ Cr)	2,742.53	--	--	--	--	--

Solvency Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Debt to Equity	--	--	--	--	--	--
Short term debt to equity ratio	--	--	--	--	--	--
Current Ratio	4.81	4.81	54.85	2.48	2.87	2.24
Quick Ratio	4.69	4.69	54.85	2.41	2.79	2.19
Interest Coverage	6.40	-2.42	--	-23.95	--	-1,161.19

Operating Efficiency Ratios	TTM	Mar-26	Mar-25	Mar-24	Mar-23	Mar-22
Debtors to sales (%)	234.26	304.54	3,777.26	16,042.64	16,219.11	20,345.48
Asset Turnover	0.13	0.10	0.00	0.00	0.00	0.00
Receivable days	--	1,029.91	--	--	--	--
Inventory Days	--	36.28	--	1,808.36	1,824.17	1,877.26
Payable days	--	117.17	990.87	--	--	--
Cash Conversion Cycle	--	949.01	-990.87	--	1,824.17	1,877.26

*TTM (Trailing Twelve Months) data based on income statement of last 4 quarters and interim half yearly balance sheet.

Income Statement (₹ Cr)