Integrated Filing — IndAS



General information about company

Scrip Code 543725
NSE Symbol ELIN
MSEI Symbol NOTLISTED
ISIN INE050401020
Name of company ELIN ELECTRONICS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 06-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Single segment
Description of single segment Single segment of manufacturing of Electronics Manufacturing Services
Start date and time of board meeting 06-02-2026   11:10:00
End date and time of board meeting 06-02-2026   12:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 29,351.70 96,353.50
Other income 168.50 644.60
Total income 29,520.20 96,998.10
2 Expenses
(a) Cost of materials consumed 22,610.50 72,098.60
(b) Purchases of stock-in-trade 492.30 1,556.30
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,049.00) (1,869.90)
(d) Employee benefit expense 3,982.50 12,779.50
(e) Finance costs 165.10 589.50
(f) Depreciation, depletion and amortisation expense 599.50 1,788.40
(f) Other Expenses
1 Other Expenses 2,145.50 6,828.60
Total other expenses 2,145.50 6,828.60
Total expenses 28,946.40 93,771.00
3 Total profit before exceptional items and tax 573.80 3,227.10
4 Exceptional items (91.40) (91.40)
5 Total profit before tax 482.40 3,135.70
6 Tax expense
7 Current tax 48.00 627.00
8 Deferred tax 68.10 173.30
9 Total tax expenses 116.10 800.30
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 366.30 2,335.40
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 366.30 2,335.40
17 Other comprehensive income net of taxes (3.50) (3.40)
18 Total Comprehensive Income for the period 362.80 2,332.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 366.30 2,335.40
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 362.80 2,332.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 2,435.20 2,435.20
Face value of equity share capital 5 5
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 0.75 4.8
Diluted earnings (loss) per share from continuing operations 0.75 4.78
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.75 4.8
Diluted earnings (loss) per share from continuing and discontinued operations 0.75 4.78
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) Notes : 1. The above Unaudited Consolidated Financial Results of the Company for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on February 06, 2026. 2. These unaudited consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standard) rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI Circular and other accounting principles generally accepted in India. 3. Details of Utilisation of IPO Proceeds upto December 31, 2025 is as under: Item Head Estimated net Revised Utilized Unutilized as on Proceeds as per Net Proceeds Amount December 31,2025 Prospectus Repayment/ prepayment, in full or part, 880.00 880.00 880.00 - of certain borrowings availed of by company Funding capital expenditure towards upgrading and 375.89 375.89 375.89 - expanding our existing facilities at (i) Ghaziabad, uttar Pradesh & (ii) Verna, Goa General corporate 395.63 395.63 395.63 - purposes 4. The Company is engaged in single segment of manufacturing of Electronics Manufacturing Services as reviewed by the Chief Operating Decision Maker (CODM). Accordingly, the Company has only one reportable segment and disclosure as per Ind AS 108 Operating Segment are not applicable. 5. The Board upon the recommendation of Nomination and Remuneration Committee have approved the formulation of Employee Stock Option Plan, viz., ``Elin Electronics Employee Stock Plan 2024, in its meeting dated May 30, 2024 in terms of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 for its eligible employees and approved in Annual General Meeting (AGM) of the Company held on September 30, 2024. The Company has received In-principle approval from Bombay Stock Exchange (BSE) on January 10, 2025 and from National Stock Exchange (NSE) on January 14, 2025. The Nomination and Remuneration committee in its meeting dated February 08, 2025 has granted 250,000 shares under Elin Electronics Employee Stock Plan 2024 to employee of the Company. 6. The Unaudited Consolidated financial results for the quarter and nine months ended December 31, 2025 includes the results of the following entities: a. Elin Electronics Limited (Holding Company) b. Elin Appliances Private Limited (Wholly Owned Subsidiary Company) 7. During the previous year ended of March 31, 2025, Elin Appliances Private Limited (EAPL), the Company's 100% subsidiary, disposed off a portion of its shareholding in Elin Electronics Ltd through open market transactions. These shares were acquired prior to EAPL becoming a subsidiary of the holding company. This transaction led to a reduction in the portion of shareholding subject to elimination during the consolidation of financial statements. Consequently, the sale resulted in an increase in the share capital of Elin Electronics Limited. 8. Exceptional item represent impact on account of New Labour Codes amounting to Rs. 9.14 million. Effective 21st November 2025,The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes (collectively referred to as the 'New Labour Codes').These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and eligibility of certain employee related social security benefits. Based on a detailed assessment carried out by the Group and consistent with the FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India, the Group has evaluated the incremental impact arising from the implementation of the new Labour Codes. Considering the materiality, regulatory-driven and non-recurring nature of this impact, the Group has recognised an incremental impact of Rs.9.14 million (consisting of gratuity and leave) as an exceptional item in the unaudited consolidated financial results for the quarter and nine months period ended 31 December 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined employee benefit plans (4.70) 5.00
Total Amount of items that will not be reclassified to profit and loss (4.70) 5.00
2 Income tax relating to items that will not be reclassified to profit or loss (1.20) 1.20
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 0.00 (9.60)
Total Amount of items that will be reclassified to profit and loss 0.00 (9.60)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 (2.40)
5 Total Other comprehensive income (3.50) (3.40)





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited
Declaration of unmodified opinion or statement on impact of audit qualification
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto