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 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 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



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 1,41,693.28 4,87,033.03
Other income 496.91 4,642.25
Total income 1,42,190.19 4,91,675.28
2 Expenses
(a) Cost of materials consumed 81,199.49 2,81,304.18
(b) Purchases of stock-in-trade 8,534.21 32,254.29
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,139.20 (872.55)
(d) Employee benefit expense 16,588.31 61,187.25
(e) Finance costs 3,056.86 10,544.60
(f) Depreciation, depletion and amortisation expense 5,178.22 17,906.28
(f) Other Expenses
1 Other Expenses 13,910.47 47,309.46
Total other expenses 13,910.47 47,309.46
Total expenses 1,29,606.76 4,49,633.51
3 Total profit before exceptional items and tax 12,583.43 42,041.77
4 Exceptional items 45.19 (1,449.65)
5 Total profit before tax 12,628.62 40,592.12
6 Tax expense
7 Current tax 2,869.57 10,910.57
8 Deferred tax 5.89 (4,033.04)
9 Total tax expenses 2,875.46 6,877.53
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 9,753.16 33,714.59
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 9,753.16 33,714.59
17 Other comprehensive income net of taxes (2,294.16) 9,757.36
18 Total Comprehensive Income for the period 7,459.00 43,471.95
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 8,811.51 27,885.68
Total profit or loss, attributable to non-controlling interests 941.65 5,828.91
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,499.39 37,627.18
Total comprehensive income for the period attributable to owners of parent non-controlling interests 959.61 5,844.77
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 1,19,658.42
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 12.93 40.91
Diluted earnings (loss) per share from continuing operations 12.93 40.91
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 12.93 40.91
Diluted earnings (loss) per share from continuing and discontinued operations 12.93 40.91
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 Consolidated Financial Results of Lumax Auto Technologies Limited (the Holding Company) and its subsidiaries (together referred as the Group) have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on May 29, 2026. 2. The Consolidated Financial Results include the results of the following entities namely, Parent Company: Lumax Auto Technologies Limited (including Lumax Ancillary Limited and IAC International Automotive India Private Limited - Refer Notes 7 and 8 below) ; Subsidiaries: (a) Lumax Mannoh Allied Technologies Limited (b) Lumax Cornaglia Auto Technologies Private Limited (c) Lumax Alps Alpine India Private Limited (d) Lumax Ituran Telematics Private Limited (e) Lumax Jopp Allied Technologies Private Limited (f) Lumax FAE Technologies Private Limited (g) Lumax Yokowo Technologies Private Limited (h) Lumax Management Services Private Limited (i) Lumax Autocomp Private Limited (j) Lumax Auto Solutions Private Limited (k) Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited (refer note 6 below). 3. These Consolidated Financial Results have been prepared in accordance with the recognition and measurement principles of Ind AS as notified under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended and other accounting principles generally accepted. The said Consolidated Financial Results represent the results of the Group which have been prepared in accordance with Ind AS 110 Consolidated Financial Statements. 4. The Group’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 Group are domiciled in India and therefore there are no reportable geographical segment. 5. The Board of Directors of the Holding 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. 6. The Scheme of Arrangement for Amalgamation between Greenfuel Energy Solutions Private Limited (Transferor Company, a step-down subsidiary of the Holding Company) and Lumax Resources Private Limited (Transferee Company, wholly owned subsidiary of the Holding Company) with the appointed date as November 26, 2024, has been approved by the Hon'ble NCLT and the certified true copy of the Scheme was filed with the Registrar of Companies during the current quarter. Consequently, the adjustment in deferred tax has been done in the quarter ended December 31, 2025. Further, Greenfuel Energy Solutions Private Limited was acquired on November 26, 2024. Accordingly, results for the year ended March 31, 2026 are not comparable with the corresponding year ended March 31, 2025 7. The Board of Directors of the Holding Company in its meeting held 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 Holding 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. There is no impact of the said merger on the Consolidated Financial Results. 8. The Board of Directors of the Holding 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 Holding Company with Appointed date as October 01, 2025. Subsequent to the year end, the Holding 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. There is no impact of the said merger on the Consolidated Financial Results. 9. 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 Group 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. 1,449.65 Lakhs has been disclosed as Exceptional item in the Consolidated Financial Results for the year ended March 31, 2026. 10. Subsequent to the year end, the Board of Directors of the Holding 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 Holding 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 Holding Company. The said transaction does not reflect conditions existing at the balance sheet date and accordingly has no impact on the consolidated financial results. 11. 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 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. 12. The above Consolidated 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 Consolidated
Assets
1 Non-current assets
Property, plant and equipment 80,157.12
Capital work-in-progress 6,536.48
Investment property 2,165.00
Goodwill 17,676.53
Other intangible assets 51,601.32
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 140.84
Other non-current financial assets
1 Other non-current financial assets 2,961.02
Total of other non-current financial assets 2,961.02
Total non-current financial assets 34,362.81
Deferred tax assets (net) 6.45
Other non-current assets
1 Income tax assets (net) 1,297.90
2 Other non-current assets 2,714.48
Total of other non-current assets 4,012.38
Total non-current assets 1,96,518.09
2 Current assets
Inventories 41,200.54
Current financial asset
Current investments 25,207.94
Trade receivables, current 1,01,487.77
Cash and cash equivalents 8,189.15
Bank balance other than cash and cash equivalents 1,169.82
Loans, current 180.30
Other current financial assets
Total of other current financial assets 4,321.17
Total current financial assets 1,40,556.15
Current tax assets (net)
Other current assets
1 Other current assets 15,949.10
Total of other current assets 15,949.10
Total current assets 1,97,705.79
3 Non-current assets classified as held for sale 476.78
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,94,700.66
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,363.15
Other equity 1,19,658.42
Total equity attributable to owners of parent 1,21,021.57
Non controlling interest 26,576.68
Total equity 1,47,598.25
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 37,569.09
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 16,810.09
Total of other non-current financial liabilities 16,810.09
Total non-current financial liabilities 54,379.18
Provisions, non-current 375.71
Deferred tax liabilities (net) 4,091.47
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Employee Benefit obligations 796.00
Total of other non-current liabilities 796.00
Total non-current liabilities 59,642.36
Current liabilities
Current financial liabilities
Borrowings, current 62,497.27
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 10,494.32
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 75,494.59
Total Trade payable 85,988.91
Other current financial liabilities
1 Lease liabilities 6,233.59
2 Other financial liabilities 9,523.60
Total of other current financial liabilities 15,757.19
Total current financial liabilities 1,64,243.37
Other current liabilities 17,011.28
1 Other current liabilities 17,011.28
Total of other current liabilities 17,011.28
Provisions, current 5,493.05
Current tax liabilities (Net) 712.35
Deferred government grants, Current 0.00
Total current liabilities 1,87,460.05
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 2,47,102.41
Total equity and liabilites 3,94,700.66
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
1 Re-measurement gain/(loss) on defined benefit plans 324.07 287.59
2 Gain/ (loss) on FVTOCI financial assets (2,961.00) 11,133.41
Total Amount of items that will be reclassified to profit and loss (2,636.93) 11,421.00
4 Income tax relating to items that will be reclassified to profit or loss (342.77) 1,663.64
5 Total Other comprehensive income (2,294.16) 9,757.36



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 40,592.12
Adjustments for reconcile profit (loss)
Adjustments for finance costs 10,544.60
Adjustments for decrease (increase) in inventories (5,048.43)
Adjustments for decrease (increase) in trade receivables, current (22,398.97)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,038.26)
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 (2,801.64)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 17,233.63
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 5,190.13
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 17,906.28
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 789.88
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 918.14
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 145.15
Adjustments for dividend income 496.29
Adjustments for interest income 595.18
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (1,789.55)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (910.63)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (571.86)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 16,077.00
Net cash flows from (used in) operations 56,669.12
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 10,653.29
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 46,015.83
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 0.00
Other cash receipts from sales of equity or debt instruments of other entities 63,366.13
Other cash payments to acquire equity or debt instruments of other entities 67,979.98
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 145.79
Purchase of property, plant and equipment 24,753.91
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 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 496.29
Interest received 569.28
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 108.64
Net cash flows from (used in) investing activities (28,047.76)
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 43,994.00
Repayments of borrowings 21,161.85
Payments of lease liabilities 2,788.72
Dividends paid 4,660.79
Interest paid 10,282.37
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (22,095.76)
Net cash flows from (used in) financing activities (16,995.49)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 972.58
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 972.58
Cash and cash equivalents cash flow statement at beginning of period 7,216.57
Cash and cash equivalents cash flow statement at end of period 8,189.15





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