Key Financial Highlights (INR in Lakhs)
| Particulars | Q3 FY25 (Dec 31, 2024) | Q2 FY25 (Sep 30, 2024) | Q3 FY24 (Dec 31, 2023) | 9M FY25 | 9M FY24 | FY24 (Audited) |
|---|---|---|---|---|---|---|
| Revenue from Operations | 2,463 | 2,412.12 | 1,591.38 | 4,911.30 | 2,281.78 | 2,774.81 |
| Total Income | 2,599 | 2,472.36 | 1,621.62 | 5,125.37 | 2,335.63 | 2,847.91 |
| Total Expenses | 2,387.61 | 2,357.93 | 1,579.03 | 4,817.15 | 2,293.47 | 2,808.56 |
| Profit Before Tax (PBT) | 211.19 | 114.43 | 42.59 | 308.22 | 42.22 | 39.34 |
| Profit After Tax (PAT) | 108.58 | 114.03 | 30.63 | 204.74 | 28.27 | 6.67 |
| Earnings Per Share (EPS) (INR) | 3.66 | 0.11 | 0.30 | 3.71 | 0.32 | 0.12 |
Segment Performance
The company operates in a single primary business segment, manufacturing and selling metallic yarn and textile fabrics.Financial Ratios & Key Indicators
| Metric | 9M FY25 | FY24 |
|---|---|---|
| Current Ratio | 1.33 | 1.99 |
| Debt to Equity Ratio | 0.56 | 0.68 |
| Net Profit Margin | 7.91% | 0.47% |
| Return on Equity (ROE) | 30.54% | 1.08% |
| Interest Coverage Ratio | 9.18 | 1.17 |
| Net Worth (₹ Lakhs) | 1,272.66 | 883.99 |
Management Commentary
Madhusudan Lakhotiya, Managing Director of Lakhotia Polyesters, expressed confidence in the company’s future outlook. He stated:"The strong financial performance in Q3 FY25 reflects our strategic focus on operational efficiency, market expansion, and product innovation. With a substantial increase in revenues and profitability, we are well-positioned to sustain our growth momentum in the coming quarters."
Auditor's Review
The independent auditors conducted a limited review of the financial statements and did not report any material misstatements. The review was performed as per SEBI regulations.Strategic Outlook
- Revenue Growth: The company continues to benefit from higher demand for metallic yarn and textile fabrics.
- Profitability Enhancement: Operational efficiencies and financial discipline have led to a higher PAT margin.
- Financial Stability: A healthy debt-to-equity ratio of 0.56 ensures sustainable growth without excessive leverage.
- Market Expansion: Plans are in place for further geographical and product expansion.
Conclusion
With a robust increase in revenue, profitability, and key financial ratios, Lakhotia Polyesters (India) Ltd has delivered a strong Q3 FY25 performance. The company’s record net profit and improved EPS signal a positive outlook for stakeholders and investors.The market will be keenly watching the company’s execution strategy for sustained growth in FY25 and beyond.