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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Manufacturing and Trading of Automotive Components
Start date and time of board meeting 28-05-2026   15:45:00
End date and time of board meeting 28-05-2026   16:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,20,031.85 4,18,415.93
Other income 90.02 694.80
Total income 1,20,121.87 4,19,110.73
2 Expenses
(a) Cost of materials consumed 78,319.54 2,76,536.42
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,289.83 (1,347.37)
(d) Employee benefit expense 12,604.26 48,031.06
(e) Finance costs 1,847.66 7,404.72
(f) Depreciation, depletion and amortisation expense 4,464.21 15,166.51
(f) Other Expenses
1 Other Expenses 15,420.68 54,685.22
Total other expenses 15,420.68 54,685.22
Total expenses 1,13,946.18 4,00,476.56
3 Total profit before exceptional items and tax 6,175.69 18,634.17
4 Exceptional items (198.69) (1,784.67)
5 Total profit before tax 5,977.00 16,849.50
6 Tax expense
7 Current tax 1,825.52 4,565.46
8 Deferred tax (1.62) 439.27
9 Total tax expenses 1,823.90 5,004.73
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 4,153.10 11,844.77
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 1,256.70 5,402.12
16 Total profit (loss) for period 5,409.80 17,246.89
17 Other comprehensive income net of taxes 106.14 346.81
18 Total Comprehensive Income for the period 5,515.94 17,593.70
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
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 0.00 0.00
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 934.77 934.77
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 57.87 184.5
Diluted earnings (loss) per share from continuing operations 57.87 184.5
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 57.87 184.5
Diluted earnings (loss) per share from continuing and discontinued operations 57.87 184.5
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 audited 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 Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 (the Regulations). 2. These audited consolidated financial results for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and are approved by Board of Directors at their respective meetings held on May 28, 2026. These audited consolidated financial results have been audited by the statutory auditors in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 (the Regulations) as amended. The statutory auditors have issued an unmodified opinion on these audited consolidated financial results. 3. The Group and its associate is engaged in the business of manufacturing and trading of Automotive Components. 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. 4. Total tax expenses included tax related to earlier year. 5. During the current year on November 21 , 2025, the Government of India notified four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 existing labour laws. The Ministry of Labour & Employment published Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and accounted for the incremental impact of these changes with the best information available and as per guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to 1,784.67 lakhs has been disclosed as Exceptional items in the consolidated financial statements for year ended March 31, 2026. The Group continues to monitor the finalization of Central/ State Rules and clarifications from the Government on other aspects of the Labour Codes and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified. 6. The figures for the quarter ended March 31, 2026 and 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. 7. The Board of Directors of the Company have recommended a dividend of Rs. 55.00/- per equity share (March 31, 2025: Rs. 35.00/- per equity share) for the Financial Year 2025-26 subject to approval of the shareholders. 8. 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


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 1,25,957.76
Capital work-in-progress 10,488.46
Investment property 90.08
Goodwill 977.58
Other intangible assets 16,327.23
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 26,703.58
Non-current financial assets
Non-current investments 1,075.79
Trade receivables, non-current 0.00
Loans, non-current 86.47
Other non-current financial assets
1 Security deposits 1,248.90
Total of other non-current financial assets 1,248.90
Total non-current financial assets 2,411.16
Deferred tax assets (net) 0.00
Other non-current assets
1 Advances for property, plant and equipment 1,938.23
2 Balance with statutory/government authorities 500.00
3 Prepaid expenses 499.16
Total of other non-current assets 2,937.39
Total non-current assets 1,85,893.24
2 Current assets
Inventories 64,311.45
Current financial asset
Current investments 25.95
Trade receivables, current 63,003.18
Cash and cash equivalents 2,493.90
Bank balance other than cash and cash equivalents 129.57
Loans, current 126.89
Other current financial assets
Total of other current financial assets 8,568.78
Total current financial assets 74,348.27
Current tax assets (net) 0.00
Other current assets
1 Advance to suppliers 8,585.86
2 Advances to employees 14.93
3 Export benefits receivables 6.09
4 Balances with statutory/government authorities 9,073.54
5 Prepaid expenses 1,276.55
Total of other current assets 18,956.97
Total current assets 1,57,616.69
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 3,43,509.93
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 934.77
Other equity 90,815.66
Total equity attributable to owners of parent 91,750.43
Non controlling interest 0.00
Total equity 91,750.43
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14,465.89
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Lease liabilities 15,098.84
2 Employee benefit obligations 3,823.27
Total of other non-current financial liabilities 18,922.11
Total non-current financial liabilities 33,388.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 11,109.28
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Payable on purchase of property, plant and equipment for other than micro enterprises and small enterprises 143.63
Total of other non-current liabilities 143.63
Total non-current liabilities 44,640.91
Current liabilities
Current financial liabilities
Borrowings, current 66,216.17
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8,286.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 95,168.26
Total Trade payable 1,03,454.26
Other current financial liabilities
1 Lease liabilities 1,532.00
2 Payable on purchase of property, plant and equipment 7,161.60
3 Interest accrued but not due on borrowings 222.41
4 Employee related payables 2,866.87
5 Unpaid dividend 122.77
6 Unsecured deposits from customers 2.74
7 Employee benefit obligations 4,578.35
Total of other current financial liabilities 16,486.74
Total current financial liabilities 1,86,157.17
Other current liabilities 20,143.48
1 Advances from customers (contract liabilities) 18,620.28
2 Statutory Liabilities 1,523.20
Total of other current liabilities 20,143.48
Provisions, current 768.49
Current tax liabilities (Net) 49.45
Deferred government grants, Current 0.00
Total current liabilities 2,07,118.59
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 2,51,759.50
Total equity and liabilites 3,43,509.93
Disclosure of notes on assets and liabilities



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 Re-measurement gain/ (loss) on defined benefit plans 144.67 109.27
2 Share of other comprehensive income/(loss) of an associate (17.92) 30.53
3 Income tax effect on above (31.90) (35.19)
Total Amount of items that will not be reclassified to profit and loss 94.85 104.61
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences on translating the financial statements of a foreign operations 11.29 242.20
Total Amount of items that will be reclassified to profit and loss 11.29 242.20
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 106.14 346.81



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 16,849.50
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7,404.72
Adjustments for decrease (increase) in inventories (13,194.78)
Adjustments for decrease (increase) in trade receivables, current (16,688.86)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (469.58)
Adjustments for decrease (increase) in other non-current assets 1,727.92
Adjustments for other financial assets, non-current (325.93)
Adjustments for other financial assets, current (3,421.21)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 21,366.66
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 9,319.05
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 15,166.51
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1,396.40
Adjustments for provisions, non-current 1,687.47
Adjustments for other financial liabilities, current 799.07
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 817.71
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 9.36
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (366.35)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 25,228.16
Net cash flows from (used in) operations 42,077.66
Dividends received (46.48)
Interest paid 0.00
Interest received (97.73)
Income taxes paid (refund) 4,677.29
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 37,256.16
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses (267.00)
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 287.72
Purchase of property, plant and equipment 28,943.08
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 2,355.73
Interest received 41.05
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 16.16
Net cash flows from (used in) investing activities (26,509.42)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 43,263.74
Repayments of borrowings 39,778.67
Payments of lease liabilities 3,193.92
Dividends paid 3,271.71
Interest paid 6,181.76
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (9,162.32)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,584.42
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,584.42
Cash and cash equivalents cash flow statement at beginning of period 909.48
Cash and cash equivalents cash flow statement at end of period 2,493.90





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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 Yes
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
1 S.R. Batliboi & Co. LLP Yes 31-07-2027