Integrated Filing — IndAS



General information about company
Scrip Code 517206
NSE Symbol LUMAXIND
MSEI Symbol NOTLISTED
ISIN INE162B01018
Name of company LUMAX INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 06-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing and Trading of Automotive Components
Start date and time of board meeting 06-Aug-2025   12:15:00
End date and time of board meeting 06-Aug-2025   15:55:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 9225218000
Other income 27293000
Total income 9252511000
2 Expenses
(a) Cost of materials consumed 6393873000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -256767000
(d) Employee benefit expense 1090256000
(e) Finance costs 181642000
(f) Depreciation, depletion and amortisation expense 316855000
(f) Other Expenses
1 Other expenses 1179722000 1179722000
Total other expenses 1179722000
Total expenses 8905581000
3 Total profit before exceptional items and tax 346930000
4 Exceptional items 0
5 Total profit before tax 346930000
6 Tax expense
7 Current tax 71290000
8 Deferred tax 49656000
9 Total tax expenses 120946000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 225984000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 135868000
16 Total profit (loss) for period 361852000
17 Other comprehensive income net of taxes 12880000
18 Total Comprehensive Income for the period 374732000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 93477000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 38.71
Diluted earnings (loss) per share from continuing operations 38.71
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 38.71
Diluted earnings (loss) per share from continuing and discontinued operations 38.71
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. These unaudited consolidated financial results of the Holding Company, its subsidiary, the Holding Company and its subsidiary together referred to as the Group, and its associate have been prepared in accordance with the recognition and measurement principles prescribed in Indian Accounting Standards, Ind AS, as prescribed under section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of nRegulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015. n n2. These unaudited consolidated financial results for the quarter ended June 30, 2025 have been reviewed by the Audit Committee and are approved by Board of Directors at their respective meetings held on August 06, 2025. These unaudited consolidated financial results have been reviewed by the statutory auditors in accordance with Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015 as amended. The statutory auditors have issued an unmodified conclusion on these unaudited consolidated financial results. n n n3. The Group and its associate is engaged in the business of manufacturing and trading of Automotive nComponents. The Group s activities fall within single primary operating segment and accordingly, disclosures as per Ind AS 108 Operating Segments are not applicable on the Group. n n n4. Total tax expenses included tax related to earlier year. n n n5. The figures for the quarter ended March 31,2025 are the balancing figures between the audited figures in respect of the full financial years and the unaudited year to date figures upto the third quarter of the respective financial years. n n n6. The above financials results are available on the Holding Company s website (www.lumaxworld.in lumaxindustries) and also on the websites of NSE (www.nseindia.com) and BSE (www.bseindia.com).



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain/ (loss) on defined benefit plans -450000 -450000
2 Share of other comprehensive income/(loss) of an associate 676000 676000
3 Income tax effect on above -57000 -57000
Total Amount of items that will not be reclassified to profit and loss 169000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of a foreign operations 12711000 12711000
Total Amount of items that will be reclassified to profit and loss 12711000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 12880000