Integrated Filing — IndAS



General information about company

Scrip Code 543725
NSE Symbol ELIN
MSEI Symbol NOTLISTED
ISIN INE050401020
Name of company ELIN ELECTRONICS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 06-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Single segment of manufacturing of Electronics Manufacturing Services
Start date and time of board meeting 06-08-2026   13:20:00
End date and time of board meeting 06-08-2026   14:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 36,280.00 36,280.00
Other income 248.20 248.20
Total income 36,528.20 36,528.20
2 Expenses
(a) Cost of materials consumed 28,763.90 28,763.90
(b) Purchases of stock-in-trade 763.20 763.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,072.10) (1,072.10)
(d) Employee benefit expense 4,909.90 4,909.90
(e) Finance costs 300.60 300.60
(f) Depreciation, depletion and amortisation expense 721.50 721.50
(f) Other Expenses
1 Other Expenses 2,517.30 2,517.30
Total other expenses 2,517.30 2,517.30
Total expenses 36,904.30 36,904.30
3 Total profit before exceptional items and tax (376.10) (376.10)
4 Exceptional items (2,465.50) (2,465.50)
5 Total profit before tax (2,841.60) (2,841.60)
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax (700.20) (700.20)
9 Total tax expenses (700.20) (700.20)
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 (2,141.40) (2,141.40)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (2,141.40) (2,141.40)
17 Other comprehensive income net of taxes (20.80) (20.80)
18 Total Comprehensive Income for the period (2,162.20) (2,162.20)
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 2,437.70 2,437.70
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -4.39 -4.39
Diluted earnings (loss) per share from continuing operations -4.39 -4.39
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 -4.39 -4.39
Diluted earnings (loss) per share from continuing and discontinued operations -4.39 -4.39
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes : 1. The above unaudited consolidated financial results of the Group for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Holding Company at their respective meetings held on August 6, 2026. 2. These unaudited consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI Circular and other accounting principles generally accepted in India. 3. The Group is engaged in single segment of manufacturing of Electronics Manufacturing Services as reviewed by the Chief Operating Decision Maker (CODM). Accordingly, the Group has only one reportable segment and disclosure as per Ind AS 108 Operating Segment are not applicable. 4. The Consolidated financial results for the quarter ended June 30, 2026 includes the results of the following entities: a. Elin Electronics Limited (Holding Company) b. Elin Appliances Private Limited (Wholly Owned Subsidiary Company) 5. (a) During the current quarter ended 30 June 2026, a fire incident occurred at the Group's manufacturing facility located at Ghaziabad. The incident resulted in damage to certain inventories, property, plant and equipment and factory building. The Group has carried out an initial assessment of the loss and has recognised a loss of Rs. 246.55 million in the consolidated financial results presented under Exceptional items during the quarter. The affected assets and inventories are adequately insured and the Group is in process of lodging the insurance claim with the insurer. Pending final assessment and survey by the insurance company, no insurance recovery has been recognised in the consolidated financial results. (b) Exceptional item represent impact on account of new Labour Codes amounting to Rs. 9.14 million. Effective 21st November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes (collectively referred to as the 'New Labour Codes').These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and eligibility of certain employee related social security benefits. Based on a detailed assessment carried out by the Group and consistent with the FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India, the Group has evaluated the incremental impact arising from the implementation of the new Labour Codes. Considering the materiality, regulatory-driven and non-recurring nature of this impact, the Group has recognised an incremental impact of Rs.9.14 million (consisting of gratuity and leave) as an exceptional item in the consolidated financial results for the previous year ended March 31, 2026. 6. The figures of the quarter ended March 31, 2026 are the balancing figures between audited figures for the full financial year ended March 31, 2026 and nine months unaudited published figures up to December 31, 2025.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement gain / (loss) of defined employee benefit plans (27.50) (27.50)
Total Amount of items that will not be reclassified to profit and loss (27.50)
2 Income tax relating to items that will not be reclassified to profit or loss (6.90) (6.90)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (0.30) (0.30)
Total Amount of items that will be reclassified to profit and loss (0.30)
4 Income tax relating to items that will be reclassified to profit or loss (0.10) (0.10)
5 Total Other comprehensive income (20.80) (20.80)