LS Industries Q1 FY27: Rs 134L profit driven by one-time gain

LS Industries Q1 FY27 standalone revenue was Rs 126.97L, down from Rs 191.53L in Q4 FY26. PAT of Rs 133.77L vs a loss of Rs 35.21L in the prior quarter, driven entirely by a non-cash exceptional gain of Rs 131.04L from Ind AS 116 lease sublease accounting. Operating profit before exceptional was only Rs 2.72L. EPS was Rs 0.016. New subsidiary Robochef Agritech was consolidated from April 6, 2026. Auditor Bhakoo and Co issued an unmodified limited review. Prior period figures were restated and regrouped.