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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
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 Standalone
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 Manufacturing and Trading of Automotive Components
Start date and time of board meeting 12-02-2026   12:15:00
End date and time of board meeting 12-02-2026   14:20:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not Default on any loan or debt Securities.



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 Standalone Standalone
1 Income
Revenue from operations 45,523.77 1,25,863.49
Other income 792.91 6,176.26
Total income 46,316.68 1,32,039.75
2 Expenses
(a) Cost of materials consumed 22,646.57 62,032.34
(b) Purchases of stock-in-trade 8,638.32 23,720.08
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (814.13) (1,724.87)
(d) Employee benefit expense 5,190.47 15,031.59
(e) Finance costs 1,391.55 3,860.78
(f) Depreciation, depletion and amortisation expense 1,093.65 2,951.73
(f) Other Expenses
1 Other Expenses 5,869.76 17,221.90
Total other expenses 5,869.76 17,221.90
Total expenses 44,016.19 1,23,093.55
3 Total profit before exceptional items and tax 2,300.49 8,946.20
4 Exceptional items (903.10) (903.10)
5 Total profit before tax 1,397.39 8,043.10
6 Tax expense
7 Current tax 536.36 1,495.05
8 Deferred tax (227.84) (458.14)
9 Total tax expenses 308.52 1,036.91
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 1,088.87 7,006.19
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 1,088.87 7,006.19
17 Other comprehensive income net of taxes 745.04 12,061.25
18 Total Comprehensive Income for the period 1,833.91 19,067.44
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 1,363.15 1,363.15
Face value of equity share capital 2 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 1.6 10.28
Diluted earnings (loss) per share from continuing operations 1.6 10.28
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 1.6 10.28
Diluted earnings (loss) per share from continuing and discontinued operations 1.6 10.28
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 Standalone Unaudited Financial Results of Lumax Auto Technologies Limited ('the Company') have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 12, 2026. 2. These Standalone Unaudited Financial Results have been prepared in accordance with the recognition and measurement principles of Ind AS 34 'Interim Financial Reporting' prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended and other accounting principles generally accepted. 3. The Company’s business activity falls within a single business segment i.e. manufacturing and trading of automotive components. Based on the information reported to the Chief Operating Decision Maker ('CODM') for the purpose of resource allocation and assessment of performance, there are no reportable segments in accordance with requirement of Ind AS 108 on 'Operating Segment' notified under the Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 as amended. Further, the operations of the Company is domiciled in India and therefore there are no reportable geographical segment. 4. The Board of Directors of the Company in its meeting held on November 08, 2025, have approved the Scheme of Amalgamation for merger of IAC International Automotive India Private Limited (wholly owned subsidiary) with the Company with Appointed date as October 01, 2025. The first motion application was filed and the same was approved by Hon'ble NCLT, New Delhi on December 10, 2025, the order of which is yet to be pronounced. 5. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and accounted for the incremental impact of these changes with the best information available and guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to Rs 903.10 Lakhs has been disclosed as Exceptional item in the Standalone Unaudited Financial Results for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified. 6. The above Standalone Unaudited 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 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 Standalone Standalone
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain on defined benefit plans (7.86) (23.60)
2 Gain on FVTOCI financial assets 876.22 14,094.41
Total Amount of items that will not be reclassified to profit and loss 868.36 14,070.81
2 Income tax relating to items that will not be reclassified to profit or loss 123.32 2,009.56
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 0.00 0.00
5 Total Other comprehensive income 745.04 12,061.25