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 29-05-2026
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 Standalone
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 29-05-2026   12:45:00
End date and time of board meeting 29-05-2026   15:35:00
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
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 07-08-2025
Indicate Company website link for updated RPT policy of the Company https://www.lumaxworld.in/lumaxautotech/downloads/policy-document-on-materiality-and-dealing-with-related-party-transactions.pdf
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 made any default in the repayment of Loans/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 01-01-2026 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 Standalone Standalone
1 Income
Revenue from operations 1,04,239.19 3,60,548.91
Other income 491.24 5,726.46
Total income 1,04,730.43 3,66,275.37
2 Expenses
(a) Cost of materials consumed 56,076.20 1,97,561.15
(b) Purchases of stock-in-trade 8,534.20 32,254.29
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,547.52 802.34
(d) Employee benefit expense 13,271.81 48,234.45
(e) Finance costs 2,494.79 8,355.04
(f) Depreciation, depletion and amortisation expense 3,289.10 12,386.47
(f) Other Expenses
1 Other Expenses 11,352.17 37,707.22
Total other expenses 11,352.17 37,707.22
Total expenses 96,565.79 3,37,300.96
3 Total profit before exceptional items and tax 8,164.64 28,974.41
4 Exceptional items (686.26) (1,664.67)
5 Total profit before tax 7,478.38 27,309.74
6 Tax expense
7 Current tax 2,601.36 7,854.36
8 Deferred tax (741.70) (1,232.32)
9 Total tax expenses 1,859.66 6,622.04
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 5,618.72 20,687.70
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 5,618.72 20,687.70
17 Other comprehensive income net of taxes (2,319.63) 9,727.90
18 Total Comprehensive Income for the period 3,299.09 30,415.60
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 1,02,264.27
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.24 30.35
Diluted earnings (loss) per share from continuing operations 8.24 30.35
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 8.24 30.35
Diluted earnings (loss) per share from continuing and discontinued operations 8.24 30.35
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 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 May 29, 2026. 2. These Standalone 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 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 are domiciled in India and therefore there are no reportable geographical segment. 4. The Board of Directors of the Company have recommended a dividend of Rs. 5.50/- per equity share for the financial year ended March 31, 2026 subject to shareholder's approval in the forthcoming annual general meeting. 5. The Board of Directors of the Company in its meeting held on May 27, 2024, had approved the Scheme of Amalgamation (Scheme) for merger of its Wholly Owned Subsidiary Company Lumax Ancillary Limited (Transferror Company 1) with the Company with the Appointed date as April 01, 2024. During the current year, the Company has received requisite approvals and the scheme has been sanctioned by the Hon'ble National Company Law Tribunal (NCLT). The Certified true copy of the said order sanctioning the scheme has been filed with the Registrar of Companies. In accordance with the order of NCLT, the Company has given effect to the scheme in the Standalone Financial Results using the pooling of interest method under Ind AS 103 - Business Combinations and previous periods' figures have been restated to give effect to the scheme. 6. The Board of Directors of the Company in its meeting held on November 08, 2025, had approved the Scheme of Amalgamation (Scheme) for merger of its Wholly Owned Subsidiary Company IAC International Automotive India Private Limited (Transferror Company 2) with the Company with Appointed date as October 01, 2025. Subsequent to the year end, the Company has received requisite approvals and the scheme has been sanctioned by the Hon'ble National Company Law Tribunal (NCLT). The Certified true copy of the said order sanctioning the scheme has been filed with the Registrar of Companies. In accordance with the order of NCLT, the Company has given effect to the scheme in the Standalone Financial Results using the pooling of interest method under Ind AS 103 - Business Combinations and previous periods' figures have been restated to give effect to the scheme. 7. 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. 960.70 Lakhs has been disclosed as Exceptional items in the Standalone Financial Results for the year ended March 31, 2026. 8. Subsequent to the year end, the Board of Directors of the Company have considered and approved the sale of its entire equity stake aggregating to 50% of the equity share capital of its subsidiary Company Lumax Jopp Allied Technologies Private Limited to Jopp Holding GmbH, Germany, subject to completion of customary conditions as per the Share Purchase Agreement amongst the Company, Jopp Holding GmbH and Lumax Jopp Allied Technologies Private Limited. Consequent to the completion of the said transaction, Lumax Jopp Allied Technologies Private Limited will cease to be a Subsidiary of the Company and accordingly, the Company has recognised an impairment loss amounting to Rs. 703.97 Lakhs as Exceptional items based on business valuation. 9. The figures for the quarters ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full financial years ended March 31, 2026 and March 31, 2025 (restated) and the unaudited year to date figures upto the third quarter of the respective financial years which were subject to review by the statutory auditors. 10. The above Standalone 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


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 Standalone
Assets
1 Non-current assets
Property, plant and equipment 57,257.49
Capital work-in-progress 3,221.35
Investment property 2,556.49
Goodwill 9,348.86
Other intangible assets 29,888.06
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 31,260.95
Trade receivables, non-current 0.00
Loans, non-current 1,010.65
Other non-current financial assets
1 Investment in subsidiaries 14,879.16
2 Other financial assets 6,176.97
Total of other non-current financial assets 21,056.13
Total non-current financial assets 53,327.73
Deferred tax assets (net) 0.00
Other non-current assets
1 Income tax assets (net) 82.79
2 Other non-current assets 1,723.13
Total of other non-current assets 1,805.92
Total non-current assets 1,57,405.90
2 Current assets
Inventories 23,374.32
Current financial asset
Current investments 15,639.38
Trade receivables, current 80,490.12
Cash and cash equivalents 4,590.65
Bank balance other than cash and cash equivalents 627.97
Loans, current 418.01
Other current financial assets
Total of other current financial assets 3,744.56
Total current financial assets 1,05,510.69
Current tax assets (net) 0.00
Other current assets
1 Other current assets 11,094.17
Total of other current assets 11,094.17
Total current assets 1,39,979.18
3 Non-current assets classified as held for sale 216.35
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 2,97,601.43
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,363.15
Other equity 1,02,264.27
Total equity attributable to owners of parent 1,03,627.42
Non controlling interest
Total equity 1,03,627.42
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 24,319.06
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 13,191.59
Total of other non-current financial liabilities 13,191.59
Total non-current financial liabilities 37,510.65
Provisions, non-current 375.72
Deferred tax liabilities (net) 3,098.90
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Employee benefit obligations 345.50
Total of other non-current liabilities 345.50
Total non-current liabilities 41,330.77
Current liabilities
Current financial liabilities
Borrowings, current 56,488.97
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 8,273.60
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 55,629.46
Total Trade payable 63,903.06
Other current financial liabilities
1 Lease liabilities 5,146.36
2 Other financial liabilities 7,855.37
Total of other current financial liabilities 13,001.73
Total current financial liabilities 1,33,393.76
Other current liabilities 18,621.86
1 Employee benefit obligations 3,899.72
2 Other current liabilities 14,722.14
Total of other current liabilities 18,621.86
Provisions, current 0.00
Current tax liabilities (Net) 627.62
Deferred government grants, Current 0.00
Total current liabilities 1,52,643.24
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 1,93,974.01
Total equity and liabilites 2,97,601.43
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 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 01-01-2026 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 Standalone Standalone
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 290.86 248.93
2 (Loss)/ gain on FVTOCI financial assets (2,961.00) 11,133.41
Total Amount of items that will not be reclassified to profit and loss (2,670.14) 11,382.34
2 Income tax relating to items that will not be reclassified to profit or loss (350.51) 1,654.44
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
5 Total Other comprehensive income (2,319.63) 9,727.90



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 Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 27,309.74
Adjustments for reconcile profit (loss)
Adjustments for finance costs 8,355.04
Adjustments for decrease (increase) in inventories 1,079.00
Adjustments for decrease (increase) in trade receivables, current (17,007.62)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,281.73)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (2,685.74)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 9,356.84
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 3,730.32
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 12,386.47
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 941.07
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,164.88
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 74.38
Adjustments for dividend income 1,538.80
Adjustments for interest income 584.78
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (1,319.98)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,055.29)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (547.09)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 11,066.97
Net cash flows from (used in) operations 38,376.71
Dividends received 0.00
Interest paid 8,081.99
Interest received 0.00
Income taxes paid (refund) 6,821.66
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 23,473.06
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 22,115.76
Other cash receipts from sales of equity or debt instruments of other entities 55,693.24
Other cash payments to acquire equity or debt instruments of other entities 56,623.93
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 62.63
Purchase of property, plant and equipment 17,168.91
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 630.00
Cash receipts from repayment of advances and loans made to other parties 120.00
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 1,538.80
Interest received 536.35
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 1,776.00
Net cash flows from (used in) investing activities (36,811.58)
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 37,941.28
Repayments of borrowings 19,388.40
Payments of lease liabilities 2,209.80
Dividends paid 3,748.67
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 12,594.41
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (744.11)
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 (744.11)
Cash and cash equivalents cash flow statement at beginning of period 5,334.76
Cash and cash equivalents cash flow statement at end of period 4,590.65





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 Price Waterhouse Chartered Accountants LLP Yes 30-11-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Lumax Auto Technologies Limited LUMAX INDUSTRIES LIMITED Enterprises owned or significantly influnced by Key Management Personnel or their relatives Any other transaction Sale of Raw Materials and Components 500.00 No remarks 295.89 0.00 0.00 Textual Information(1)
2 Lumax Auto Technologies Limited LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD. Subsidiary Company Sale of goods or services 600.00 No remarks 1.49 0.00 41.42
3 Lumax Auto Technologies Limited Lumax Mannoh Allied Technologies Ltd Subsidiary Company Sale of goods or services 2,500.00 No remarks 22.15 0.00 439.44
4 Lumax Auto Technologies Limited Lumax Industries Ltd Enterprises significantly influenced Any other transaction Sale of Finished Goods 41,425.00 No remarks 925.00 08-11-2025 20,863.83 0.00 4,721.91
5 Lumax Auto Technologies Limited Lumax Mannoh Allied Technologies Ltd Subsidiary Company Any other transaction Sale of Finished Goods 2,500.00 No remarks 520.70 0.00 0.00
6 Lumax Auto Technologies Limited LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD. Subsidiary Company Any other transaction Sale of Finished Goods 600.00 No remarks 125.95 0.00 0.00
7 Lumax Auto Technologies Limited Lumax Mannoh Allied Technologies Ltd Subsidiary Company Any other transaction Rent Received 500.00 No remarks 204.54 0.00 0.00
8 Lumax Auto Technologies Limited Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited) Subsidiary Company Any other transaction Rent Received 1.00 No remarks 0.49 0.00 0.00
9 Lumax Auto Technologies Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Subsidiary Company Any other transaction Rent Received No remarks 4.88 0.00 0.00
10 Lumax Auto Technologies Limited Lumax Alps Alpine India Private Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent Received No remarks 41.93 0.00 84.95
11 Lumax Auto Technologies Limited Lumax Yokowo Technologies Private Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent Received No remarks 63.65 0.00 6.40
12 Lumax Auto Technologies Limited Lumax Tours & Travels Ltd Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent Received 5.00 No remarks 0.27 0.00 0.00
13 Lumax Auto Technologies Limited LUMAX JOPP ALLIED TECHNOLOGIES PVT. LTD Subsidiary Company Any other transaction Rent Received 36.00 No remarks 14.29 0.00 36.23
14 Lumax Auto Technologies Limited Lumax Industries Ltd Enterprises significantly influenced Any other transaction Rent Received 41.00 No remarks 155.97 0.00 0.00
15 Lumax Auto Technologies Limited Lumax Mannoh Allied Technologies Ltd Subsidiary Company Any other transaction Royalty Income 500.00 No remarks 148.92 0.00 0.00
16 Lumax Auto Technologies Limited Lumax FAE Technologies Private Limited Subsidiary Company Interest received 1.00 No remarks 0.10 0.00 0.02
17 Lumax Auto Technologies Limited Lumax Yokowo Technologies Private Limited Subsidiary Company Interest received 50.00 No remarks 5.14 29-05-2026 32.58 0.00 32.58
18 Lumax Auto Technologies Limited Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited) Subsidiary Company Interest received 1.00 No remarks 0.65 0.00 0.59
19 Lumax Auto Technologies Limited LUMAX JOPP ALLIED TECHNOLOGIES PVT. LTD Subsidiary Company Interest received 0.00 No remarks 2.17 29-05-2026 2.17 0.00 2.17
20 Lumax Auto Technologies Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Subsidiary Company Interest received 25.00 No remarks 9.49 0.00 9.49
21 Lumax Auto Technologies Limited Lumax Industries Ltd Enterprises significantly influenced Any other transaction Royalty Expense 500.00 No remarks 180.50 0.00 0.00
22 Lumax Auto Technologies Limited LUMAX JOPP ALLIED TECHNOLOGIES PVT. LTD Subsidiary Company Loan No remarks 130.00 0.00 130.00
23 Lumax Auto Technologies Limited Lumax Yokowo Technologies Private Limited Subsidiary Company Loan No remarks 500.00 0.00 0.00
24 Lumax Auto Technologies Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Subsidiary Company Any other transaction Loan repayment No remarks 47.50 0.00 177.50
25 Lumax Auto Technologies Limited Lumax Yokowo Technologies Private Limited Subsidiary Company Any other transaction Loan repayment No remarks 25.00 0.00 975.00
26 Lumax Auto Technologies Limited Mr. Pankaj Mahendru Key Managerial Personnel Any other transaction Loan repayment No remarks 4.00 0.00 13.33
27 Lumax Auto Technologies Limited Mr. Vikas Marwah Key Managerial Personnel Any other transaction Loan repayment No remarks 0.00 0.00 0.00
28 Lumax Auto Technologies Limited Bharat Enterprises Enterprises significantly influenced Purchase of goods or services No remarks 285.62 0.00 98.36
29 Lumax Auto Technologies Limited Lumax Industries Ltd Enterprises significantly influenced Purchase of goods or services 7,600.00 No remarks 5,172.12 0.00 0.00
30 Lumax Auto Technologies Limited Lumax Mannoh Allied Technologies Ltd Subsidiary Company Purchase of goods or services 1,300.00 No remarks 289.28 0.00 0.00
31 Lumax Auto Technologies Limited Lumax Mannoh Allied Technologies Ltd Subsidiary Company Any other transaction Purchases of Finished Goods 602.00 No remarks 35.79 08-11-2025 40.36 0.00 0.00
32 Lumax Auto Technologies Limited Lumax Industries Ltd Enterprises significantly influenced Any other transaction Purchases of Finished Goods 15,687.00 No remarks 7,195.05 0.00 513.48
33 Lumax Auto Technologies Limited Ms. Amara Jain Relative of KMP Any other transaction Other Purchases 80.00 No remarks (50.00) 07-08-2025 0.13 0.00 0.00
34 Lumax Auto Technologies Limited AYAAN JAIN Relative of KMP Any other transaction Other Purchases 0.00 No remarks 50.00 07-08-2025 10.19 0.00 0.00
35 Lumax Auto Technologies Limited LUMAX INDUSTRIES LTD Enterprises significantly influenced Any other transaction Others 12.00 No remarks 3.90 0.00 0.00
36 Lumax Auto Technologies Limited LUMAX MANNOH ALLIED TECHNOLOGIES LTD Subsidiary Company Any other transaction Others 100.00 No remarks 10.87 0.00 0.00
37 Lumax Auto Technologies Limited Lumax Alps Alpine India Private Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Others No remarks (0.07) 0.00 0.00
38 Lumax Auto Technologies Limited Lumax Yokowo Technologies Private Limited Subsidiary Company Any other transaction Others No remarks (0.03) 0.00 0.00
39 Lumax Auto Technologies Limited Mahavir Udyog Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchase of Packing Material 135.00 No remarks 25.00 08-11-2025 46.87 0.00 0.00
40 Lumax Auto Technologies Limited LUMAX INDUSTRIES LTD Enterprises significantly influenced Any other transaction Availing of services 1,005.00 No remarks 285.59 0.00 0.00
41 Lumax Auto Technologies Limited Lumax Tours & Travels Ltd Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of services 710.00 No remarks 363.35 0.00 58.24
42 Lumax Auto Technologies Limited LUMAX MANAGEMENT SERVICES PVT. LTD Subsidiary Company Any other transaction Availing of services 3,812.40 No remarks 1,629.21 0.00 872.31
43 Lumax Auto Technologies Limited Lumax Yokowo Technologies Private Limited Subsidiary Company Any other transaction Rendering of Services 50.00 No remarks 21.76 0.00 0.00
44 Lumax Auto Technologies Limited LUMAX MANNOH ALLIED TECHNOLOGIES LTD Subsidiary Company Any other transaction Rendering of Services 350.00 No remarks 114.31 0.00 0.00
45 Lumax Auto Technologies Limited Lumax Alps Alpine India Private Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rendering of Services 10.00 No remarks 3.26 0.00 0.00
46 Lumax Auto Technologies Limited LUMAX FAE TECHNOLOGIES PVT LTD Subsidiary Company Any other transaction Rendering of Services 100.00 No remarks 5.01 0.00 0.00
47 Lumax Auto Technologies Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Subsidiary Company Any other transaction Rendering of Services 45.06 No remarks 22.09 0.00 0.00
48 Lumax Auto Technologies Limited LUMAX JOPP ALLIED TECHNOLOGIES PVT. LTD Subsidiary Company Any other transaction Rendering of Services 10.00 No remarks 2.59 0.00 0.00
49 Lumax Auto Technologies Limited Lumax Industries Ltd Enterprises significantly influenced Any other transaction Purchase of Capital Goods 3.00 No remarks 1,750.00 12-02-2026 1,443.20 0.00 0.00
50 Lumax Auto Technologies Limited LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD. Subsidiary Company Any other transaction Purchase of Capital Goods 13.69 No remarks 13.69 12-02-2026 13.69 0.00 0.00
51 Lumax Auto Technologies Limited Lumax Industries Ltd Enterprises significantly influenced Any other transaction Rent expense 41.00 No remarks 14.43 0.00 0.00
52 Lumax Auto Technologies Limited Mr.D.K.Jain Key Managerial Personnel Any other transaction Rent expense 39.00 No remarks 18.47 0.00 0.00
53 Lumax Auto Technologies Limited LUMAX CHARITABLE FOUNDATION Enterprises significantly influenced Any other transaction CSR expenditure 229.00 No remarks 97.01 0.00 0.00
54 Lumax Auto Technologies Limited Lumax Alps Alpine India Private Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction CORPORATE BANK GUARANTEE No remarks 0.00 0.00 3,450.00
55 Lumax Auto Technologies Limited Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited) Subsidiary Company Any other transaction CORPORATE BANK GUARANTEE No remarks 0.00 0.00 12,500.00
56 Lumax Auto Technologies Limited Lumax Yokowo Technologies Private Limited Subsidiary Company Any other transaction CORPORATE BANK GUARANTEE No remarks 0.00 0.00 1,000.00
57 Lumax Auto Technologies Limited Mr. Anmol Jain Key Managerial Personnel Remuneration No remarks 63.00 0.00 0.00
58 Lumax Auto Technologies Limited Mr. D.K. Jain Key Managerial Personnel Remuneration No remarks 70.20 0.00 0.00
59 Lumax Auto Technologies Limited Mr. Vikas Marwah Key Managerial Personnel Remuneration No remarks 174.31 0.00 0.00
60 Lumax Auto Technologies Limited Mr. Ankit Thakral Key Managerial Personnel Remuneration No remarks 36.20 0.00 0.00
61 Lumax Auto Technologies Limited Mr. Pankaj Mahendru Key Managerial Personnel Remuneration No remarks 23.38 0.00 0.00
62 Lumax Auto Technologies Limited Mr. Anmol Jain Key Managerial Personnel Any other transaction Commission Paid No remarks 101.66 0.00 0.00
63 Lumax Auto Technologies Limited Mr. D.K. Jain Key Managerial Personnel Any other transaction Commission Paid No remarks 234.86 0.00 0.00
64 Lumax Auto Technologies Limited Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Advance No remarks 1,200.00 0.00 0.00
65 Lumax Auto Technologies Limited Lumax Alps Alpine India Private Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Security Received No remarks 143.86 0.00 143.86
66 Lumax Auto Technologies Limited Lumax Yokowo Technologies Private Limited Subsidiary Company Any other transaction Security Received No remarks 76.38 0.00 76.38
67 Lumax Auto Technologies Limited Lumax FAE Technologies Private Limited Subsidiary Company Any other transaction Security Received No remarks 63.89 0.00 63.89
68 Lumax Auto Technologies Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Subsidiary Company Any other transaction Security Received No remarks 10.45 0.00 10.45
69 Lumax Auto Technologies Limited Mr Arun Kumar Malhotra Director Any other transaction Director Sitting Fees No remarks 5.00 0.00 0.00
70 Lumax Auto Technologies Limited Mr Avinash Prakash Gandhi Director Any other transaction Director Sitting Fees No remarks 4.80 0.00 0.00
71 Lumax Auto Technologies Limited Mr. Parag Chandulal Shah Director Any other transaction Director Sitting Fees No remarks 4.40 0.00 0.00
72 Lumax Auto Technologies Limited Mrs Diviya Chanana Director Any other transaction Director Sitting Fees No remarks 3.00 0.00 0.00
73 Lumax Alps Alpine India Private Limited Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Sale of Raw Materials and Components No remarks 763.26 69.28 51.55
74 Lumax Alps Alpine India Private Limited Alps Alpine Co. Ltd Enterprises significantly influenced Any other transaction Sale of Raw Materials and Components No remarks 0.00 0.00 0.00
75 Lumax Alps Alpine India Private Limited ALPS ELECTRIC (INDIA) PVT. LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Sale of Raw Materials and Components No remarks 31.79 605.46 709.73
76 Lumax Alps Alpine India Private Limited ALPS ELECTRIC (INDIA) PVT. LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Sale of Finished Goods No remarks 3,032.84 0.00 0.00
77 Lumax Alps Alpine India Private Limited Alpine of Asia Pacific India Pvt Ltd Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Sale of Finished Goods No remarks 0.00 0.00 0.00
78 Lumax Alps Alpine India Private Limited Alps Alpine Co. Ltd Enterprises significantly influenced Any other transaction Sale of Finished Goods No remarks 1,055.61 57.13 99.34
79 Lumax Alps Alpine India Private Limited Lumax Tours & Travels Limited Enterprises significantly influenced Any other transaction Availing of Services No remarks 25.27 0.09 1.63
80 Lumax Alps Alpine India Private Limited Alps Logistics India Private Limited Enterprises significantly influenced Any other transaction Availing of Services No remarks 40.39 86.67 159.04
81 Lumax Alps Alpine India Private Limited Alps Logicom India Private Limited Enterprises significantly influenced Any other transaction Availing of Services No remarks 7.30 1.37 3.21
82 Lumax Alps Alpine India Private Limited Lumax Management Services Pvt. Ltd Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 6.00 3.48 3.48
83 Lumax Alps Alpine India Private Limited ALPS ALPINE CO. LTD. Enterprises significantly influenced Any other transaction Availing of Services No remarks 52.65 0.00 0.00
84 Lumax Alps Alpine India Private Limited LUMAX MANNOH ALLIED TECHNOLOGIES LTD Enterprises significantly influenced Any other transaction Availing of Services No remarks 0.00 0.00 0.00
85 Lumax Alps Alpine India Private Limited Alps Electric (Malaysia) SDN BHD Enterprises significantly influenced Any other transaction Availing of Services No remarks 9.68 0.00 0.00
86 Lumax Alps Alpine India Private Limited Lumax Yokowo Technologies Pvt. Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 2.78 0.00 3.22
87 Lumax Alps Alpine India Private Limited Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent Paid No remarks 0.14 0.00 0.00
88 Lumax Alps Alpine India Private Limited Alpine Electronics Hong Kong Limited Enterprises significantly influenced Any other transaction Purchases of Raw Materials and Components No remarks 41.48 10.26 0.00
89 Lumax Alps Alpine India Private Limited Alps Electronic Taiwan Co. Ltd Enterprises significantly influenced Any other transaction Purchases of Raw Materials and Components No remarks 2.25 0.00 1.31
90 Lumax Alps Alpine India Private Limited ALPS ALPINE CO. LTD. Enterprises significantly influenced Any other transaction Purchases of Raw Materials and Components No remarks 3,939.85 3,904.04 4,221.07
91 Lumax Alps Alpine India Private Limited Lumax Industries Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchases of Raw Materials and Components No remarks 798.24 0.00 0.00
92 Lumax Alps Alpine India Private Limited Alps Logistics India Private Limited Enterprises significantly influenced Any other transaction Purchases of Raw Materials and Components No remarks 496.82 9.60 10.61
93 Lumax Alps Alpine India Private Limited Alps Electric (Malaysia) SDN BHD Enterprises significantly influenced Any other transaction Purchases of Raw Materials and Components No remarks 3.47 0.00 19.00
94 Lumax Alps Alpine India Private Limited ALPS ALPINE CO. LTD. Enterprises significantly influenced Any other transaction Purchase of Capital Goods No remarks 676.06 0.00 667.91
95 Lumax Alps Alpine India Private Limited Mahavir Udyog Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchase of Packing Material No remarks 9.32 0.00 (0.05)
96 Lumax Alps Alpine India Private Limited Bharat Enterprises Enterprises owned or significantly influnced by Key Management Personnel or their relatives Any other transaction Purchase of Packing Material No remarks 13.40 0.00 0.10
97 Lumax Alps Alpine India Private Limited ALPS ALPINE CO. LTD. Enterprises significantly influenced Any other transaction Reimbursement paid No remarks 59.22 0.00 0.00
98 Lumax Alps Alpine India Private Limited ALPS ALPINE CO. LTD. Enterprises significantly influenced Any other transaction Reimbursement received No remarks 7.86 0.00 0.00
99 Lumax Alps Alpine India Private Limited Alps Electric (Malaysia) SDN BHD Enterprises significantly influenced Any other transaction Reimbursement paid No remarks 7.86 0.03 0.00
100 Lumax FAE Technologies Private Limited Lumax Yokowo Technologies Pvt. Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 2.78 0.00 0.00
101 Lumax FAE Technologies Private Limited Lumax Tours & Travels Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 11.22 0.00 (0.92)
102 Lumax FAE Technologies Private Limited Lumax Yokowo Technologies Pvt. Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Security Received No remarks 10.15 18.03 18.03
103 Lumax FAE Technologies Private Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Subsidiary Company Any other transaction Security Refund No remarks 1.93 1.65 1.65
104 Lumax FAE Technologies Private Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Subsidiary Company Any other transaction Rent Received No remarks 3.11 0.00 0.00
105 Lumax FAE Technologies Private Limited Lumax Yokowo Technologies Pvt. Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent Received No remarks 35.63 0.00 4.88
106 Lumax FAE Technologies Private Limited Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent paid No remarks 0.07 0.07 0.00
107 Lumax FAE Technologies Private Limited Francisco Albero S.A.U Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchases of Raw Materials and Components No remarks 2,434.26 384.39 893.79
108 Lumax FAE Technologies Private Limited Mahavir Udyog Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchase of Packing Material No remarks 2.76 0.86 0.29
109 Lumax FAE Technologies Private Limited Lumax Yokowo Technologies Pvt. Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Other Reimbursement No remarks 21.71 0.00 3.22
110 Lumax FAE Technologies Private Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Other Reimbursement No remarks 5.68 0.00 1.33
111 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Any other transaction Sale of Finished Goods No remarks 0.20 0.00 0.00
112 Lumax Yokowo Technologies Private Limited Lumax Tours & Travels Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 18.31 0.50 0.93
113 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Any other transaction Availing of Services No remarks 36.00 0.00 0.00
114 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Any other transaction Rendering of Services No remarks 30.13 0.00 0.00
115 Lumax Yokowo Technologies Private Limited Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent paid No remarks 0.07 0.00 0.00
116 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Any other transaction Purchases of Raw Materials and Components No remarks 281.03 130.20 188.93
117 Lumax Yokowo Technologies Private Limited YOKOWO VIETNAM Co. Ltd. Enterprises significantly influenced Any other transaction Purchases of Raw Materials and Components No remarks 274.24 1.91 84.95
118 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Any other transaction Purchase of Capital Goods No remarks 2.43 0.00 0.00
119 Lumax Yokowo Technologies Private Limited YOKOWO VIETNAM Co. Ltd. Enterprises significantly influenced Any other transaction Purchase of Capital Goods No remarks 11.83 0.00 0.00
120 Lumax Yokowo Technologies Private Limited Bharat Enterprises Enterprises owned or significantly influnced by Key Management Personnel or their relatives Any other transaction Purchase of Packing Material No remarks 20.53 0.00 0.00
121 Lumax Yokowo Technologies Private Limited Mahavir Udyog Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchase of Packing Material No remarks 2.38 0.50 0.65
122 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Any other transaction Other Reimbursement to/(from) No remarks 64.62 0.00 7.13
123 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Any other transaction Interest on term loan No remarks 27.00 0.00 0.00
124 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Loan No remarks 457.66 0.00 1,007.83
125 Lumax Yokowo Technologies Private Limited Yokowo Co. Limited Enterprises significantly influenced Any other transaction Loan repayment No remarks 28.15 0.00 0.00
126 LUMAX ITURAN TELEMATICS PRIVATE LIMITED Lumax Tours & Travels Ltd. Enterprises significantly influenced Any other transaction Availing of Services No remarks 4.78 0.02 0.17
127 LUMAX ITURAN TELEMATICS PRIVATE LIMITED Ituran Location & Controls Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 0.81 8.45 0.54
128 LUMAX ITURAN TELEMATICS PRIVATE LIMITED Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rendering of Services No remarks 0.24 0.21 0.15
129 LUMAX ITURAN TELEMATICS PRIVATE LIMITED Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent paid No remarks 0.07 0.00 0.00
130 LUMAX ITURAN TELEMATICS PRIVATE LIMITED LUMAX INDUSTRIES LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchases of Raw Materials and Components No remarks 1,035.39 243.13 271.55
131 LUMAX ITURAN TELEMATICS PRIVATE LIMITED Bharat Enterprises Enterprises owned or significantly influnced by Key Management Personnel or their relatives Any other transaction Purchase of Packing Material No remarks 0.09 0.00 0.00
132 LUMAX ITURAN TELEMATICS PRIVATE LIMITED Mahavir Udyog Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchase of Packing Material No remarks 0.30 0.00 0.00
133 LUMAX ITURAN TELEMATICS PRIVATE LIMITED Ituran Location & Controls Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Interest paid No remarks 7.71 0.00 0.00
134 LUMAX ITURAN TELEMATICS PRIVATE LIMITED Ituran Location & Controls Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Loan repayment No remarks 58.66 262.44 221.72
135 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD Cor-Filters (Italy) Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Sale of Finished Goods No remarks 41.15 0.00 41.15
136 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD LUMAX MANNOH ALLIED TECH. LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent paid No remarks 40.00 0.00 10.21
137 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD LUMAX MANNOH ALLIED TECH. LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Security Deposit No remarks 48.00 0.00 0.00
138 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent paid No remarks 0.14 0.00 0.00
139 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD Officine Mettalurgiche G. Cornaglia SPA (Italy) Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchases of Raw Materials and Components No remarks 0.31 0.00 26.48
140 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD Lumax Management Services Pvt. Ltd Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Other Reimbursement to/(from) No remarks 2.54 0.00 2.29
141 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD Officine Mettalurgiche G. Cornaglia SPA (Italy) Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availling of Services No remarks 80.78 0.00 0.00
142 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD Lumax Tours & Travels Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availling of Services No remarks 30.28 0.00 8.17
143 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD Lumax Charitable Foundation Enterprises significantly influenced Any other transaction CSR Expenditure No remarks 10.74 0.00 0.00
144 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD MIA S.P.A Enterprises significantly influenced Any other transaction Royalty Expense No remarks 0.99 0.00 0.00
145 LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD Officine Mettalurgiche G. Cornaglia SPA (Italy) Enterprises owned or significantly influenced by Key Management Personnel or their relatives Dividend paid No remarks 324.89 0.00 0.00
146 Lumax Jopp Allied Technologies Private Limited Lumax Tours & Travels Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 5.16 0.00 0.63
147 Lumax Jopp Allied Technologies Private Limited Jopp Plastics Technology GmbH Enterprises significantly influenced Any other transaction Availing of Services No remarks 11.09 0.00 0.00
148 Lumax Jopp Allied Technologies Private Limited Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent paid No remarks 0.07 0.00 0.00
149 Lumax Management Services Pvt. Ltd Lumax Tours & Travels Ltd. Enterprises significantly influenced Any other transaction Availing of Services No remarks 26.50 0.30 0.02
150 Lumax Management Services Pvt. Ltd Mrs. Poysha Goyal Jain Relative of KMP Any other transaction Availing of Services No remarks 7.50 0.00 0.00
151 Lumax Management Services Pvt. Ltd Mr. Naval Khanna Director Any other transaction Availing of Services No remarks 38.80 0.00 0.00
152 Lumax Management Services Pvt. Ltd Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rendering of Services No remarks 1,722.39 705.68 1,638.03
153 Lumax Management Services Pvt. Ltd Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent Paid No remarks 3.24 0.00 0.00
154 Lumax Management Services Pvt. Ltd Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Other Reimbursement to/(from) No remarks 5.14 0.00 0.00
155 Lumax Management Services Pvt. Ltd Lumax Industries Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Other Expenses No remarks 249.20 0.00 0.00
156 Lumax Management Services Pvt. Ltd LUMAX MANNOH ALLIED TECH. LTD Fellow subsidiary Any other transaction Other Expenses No remarks 5.56 10.33 0.00
157 Lumax Management Services Pvt. Ltd LUMAX CORNAGLIA AUTO TECHNOLOGIES PVT.LTD. Subsidiary Company Any other transaction Other Expenses No remarks 2.54 0.00 2.95
158 Lumax Management Services Pvt. Ltd LUMAX CHARITABLE FOUNDATION Enterprises significantly influenced Any other transaction Other Expenses No remarks 0.27 0.00 0.00
159 Lumax Management Services Pvt. Ltd Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited) Subsidiary Company Any other transaction Other Expenses No remarks 10.70 0.00 0.00
160 Lumax Management Services Pvt. Ltd Lumax Finance Private Limited Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Other Expenses No remarks 0.18 0.00 0.00
161 Lumax Mannoh Allied Technologies Limited LUMAX INDUSTRIES LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Sale of Raw Materials and Components No remarks 0.29 3.07 0.11
162 Lumax Mannoh Allied Technologies Limited MANNOH INDUSTRIAL CO LTD Entities and their subsidiaries having significant influence over the Company Any other transaction Sale of Raw Materials and Components No remarks 126.75 0.00 0.00
163 Lumax Mannoh Allied Technologies Limited M&T ALLIED TECHNOLOGIES CO.LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Sale of Finished Goods No remarks 1.84 6.90 0.00
164 Lumax Mannoh Allied Technologies Limited LUMAX TOURS & TRAVELS LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 42.30 0.28 3.84
165 Lumax Mannoh Allied Technologies Limited MANNOH INDUSTRIAL CO LTD Entities and their subsidiaries having significant influence over the Company Any other transaction Availing of Services No remarks 0.40 0.00 0.00
166 Lumax Mannoh Allied Technologies Limited LUMAX INDUSTRIES LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchase of Raw Material and Components No remarks 183.43 190.89 61.83
167 Lumax Mannoh Allied Technologies Limited M&T ALLIED TECHNOLOGIES CO.LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchase of Raw Material and Components No remarks 0.23 0.00 0.23
168 Lumax Mannoh Allied Technologies Limited MANNOH INDUSTRIAL CO LTD Entities and their subsidiaries having significant influence over the Company Any other transaction Purchase of Raw Material and Components No remarks 0.53 0.00 0.00
169 Lumax Mannoh Allied Technologies Limited MANNOH INDUSTRIAL CO LTD Entities and their subsidiaries having significant influence over the Company Any other transaction Purchase of Capital Goods No remarks 1.71 0.00 0.00
170 Lumax Mannoh Allied Technologies Limited LUMAX CHARITABLE FOUNDATION Enterprises significantly influenced Any other transaction CSR Expenditure No remarks 27.10 0.00 0.00
171 Lumax Mannoh Allied Technologies Limited MANNOH INDUSTRIAL CO LTD Entities and their subsidiaries having significant influence over the Company Any other transaction Royalty Paid No remarks 148.92 0.00 49.77
172 Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited) LUMAX CHARITABLE FOUNDATION Enterprises significantly influenced Any other transaction CSR Expenditure No remarks 45.00 0.00 0.00
173 Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited) LUMAX INDUSTRIES LTD Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Rent paid No remarks 0.07 0.00 0.07
174 Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited) Lumax Tours & Travels Ltd. Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Availing of Services No remarks 3.08 0.00 0.00
175 Lumax Auto Technologies Limited Lumax FAE Technologies Private Limited Subsidiary Company Any other transaction Sale of Finished Goods 1,750.00 No remarks 926.58 0.00 233.34
176 Lumax Auto Technologies Limited LUMAX ITURAN TELEMATICS PRIVATE LIMITED Subsidiary Company Any other transaction Sale of Finished Goods 26.00 No remarks 3.20 0.00 0.00
177 Lumax Auto Technologies Limited Lumax Industries Ltd Enterprises significantly influenced Any other transaction Rendering of Services 50.00 No remarks 14.07 0.00 0.00
178 Lumax Auto Technologies Limited Mr.Deepak Jain Director Any other transaction Rent expense 0.50 No remarks 0.30 0.00 0.00
179 Lumax Auto Technologies Limited Lumax FAE Technologies Private Limited Subsidiary Company Any other transaction Purchase of Raw Material and Components 115.00 No remarks 59.87 0.00 9.70
180 Lumax Auto Technologies Limited Mahavir Udyog Enterprises owned or significantly influenced by Key Management Personnel or their relatives Any other transaction Purchase of Raw Material and Components 600.00 No remarks 63.39 0.00 221.43
Total value of transaction during the reporting period 62,993.28



Text Block

Textual Information(1) Consequent to the Scheme of merger of Lumax Ancillary Limited (LAL) with Lumax Auto Technologies Limited (LATL) becoming effective with effect from March 31, 2025, the financial statements of LATL have been restated with the appointed date of April 01, 2024. Accordingly, the transactions of LAL with LIL have also been considered as transactions with the Company and the omnibus limits have also been clubbed. Further, Consequent to the Scheme of merger of IAC International Automotive India Private Limited (IAC) with the Company becoming effective from May 18, 2026, the financial statements of IAC have been restated with the appointed date of October 01, 2025. Therefore, the transactions for the first half of financial year 2025-26 (FY 2025-26) are not comparable.