Integrated Filing — IndAS



General information about company

Scrip Code 532796
NSE Symbol LUMAXTECH
MSEI Symbol NOTLISTED
ISIN INE872H01027
Name of company Lumax Auto Technologies 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 07-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 07-Aug-2025   12:30:00
End date and time of board meeting 07-Aug-2025   14:40:00
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 10263729000
Other income 108854000
Total income 10372583000
2 Expenses
(a) Cost of materials consumed 5893718000
(b) Purchases of stock-in-trade 711271000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 29838000
(d) Employee benefit expense 1390937000
(e) Finance costs 230754000
(f) Depreciation, depletion and amortisation expense 384510000
(f) Other Expenses
1 Other Expenses 989186000 989186000
Total other expenses 989186000
Total expenses 9630214000
3 Total profit before exceptional items and tax 742369000
4 Exceptional items 0
5 Total profit before tax 742369000
6 Tax expense
7 Current tax 213327000
8 Deferred tax -10917000
9 Total tax expenses 202410000
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 539959000
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 0
16 Total profit (loss) for period 539959000
17 Other comprehensive income net of taxes 490326000
18 Total Comprehensive Income for the period 1030285000
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 904620000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 125665000
21 Details of equity share capital
Paid-up equity share capital 136315000
Face value of equity share capital 2
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 6.08
Diluted earnings (loss) per share from continuing operations 6.08
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 6.08
Diluted earnings (loss) per share from continuing and discontinued operations 6.08
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. The above consolidated financial results of Lumax Auto Technologies Limited the Holding Company and its subsidiaries together referred as the Group have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 07, 2025.ttt n2. The Consolidated financial results include the results of the following entities namely, Parent Company: Lumax Auto Technologies Limited; Subsidiaries including step down subsidiary: a IAC International Automotive India Private Limited b Lumax Mannoh Allied Technologies Limited c Lumax Cornaglia Auto Technologies Private Limited d Lumax Alps Alpine India Private Limited e Lumax Ancillary Limited f Lumax Ituran Telematics Private Limited g Lumax Jopp Allied Technologies Private Limited h Lumax FAE Technologies Private Limited i Lumax Yokowo Technologies Private Limited j Lumax Management Services Private Limited k Lumax Resources Private Limited l Greenfuel Energy Solutions Private Limited subsidiary of Lumax Resources Private Limited.tttt n3. These consolidated financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards Ind AS as notified under Section 133 of the Companies Act, 2013 read with Companies Indian Accounting Standards Rules, 2015 as amended. The said consolidated financial results represent the results of the Group which have been prepared in accordance with Ind AS 110 Consolidated Financial Statements.ttttt n4. The Group business activity falls within a single business segment i.e. manufacturing and trading of automotive components, accordingly there are no additional disclosures to be furnished in accordance with the requirement of Ind AS 108 Operating Segments with respect to single reportable segment. Further, the operations of the Group is domiciled in India and therefore there are no reportable geographical segment.tttttt n5. During the current quarter, the Board of Directors of the Holding Company in its meeting held on May 16, 2025 has approved acquisition of remaining 25 percent stake in one of its subsidiary IAC International Automotive India Private Limited IAC India at a purchase consideration of Rs. 22,095.75 Lakhs. The Holding Company on May 22, 2025 has completed this transaction and accordingly, IAC India has become the wholly owned subsidiary of the Holding Company.tt n6. During the quarter ended March 31, 2025, the Board of Directors of Lumax Resources Private Limited Transfree Company, the Wholly Owned Subsidiary of the Holding Company and Greenfuel Energy Solutions Private Limited Tranferror Company the stepdown subsidiary of the Holding Company, have approved the Scheme of Amalgamation Scheme for merger of the Transferror Company with Transferee Company in their respective meetings held on February 06, 2025. During the current quarter, the First Motion Application has been filed with Hon'ble NCLT, Chandigarh Bench on May 17, 2025.tttttt n7. The figures for the quarter ended June 30, 2025, quarter and year ended March 31, 2025 includes the business operations of Greenfuel Energy Solutions Private Limited'' from November 26, 2024 acquisition date. Accordingly, results for the quarter ended June 30, 2025 and March 31, 2025, are not comparable with the corresponding quarter ended June 30, 2024.tttt n8. The figures for the quarter ended March 31, 2025 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2025 and the unaudited year to date figures upto the third quarter of the financial year which was subject to review by the statutory auditors. n9. The above financial results are available on the Company's website www.lumaxworld.in/lumaxautotech 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 (loss)/ gain on defined benefit plans -695000 -695000
2 Gain/ (loss) on FVTOCI financial assets 572749000 572749000
Total Amount of items that will not be reclassified to profit and loss 572054000
2 Income tax relating to items that will not be reclassified to profit or loss 81728000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 490326000