Integrated Filing — IndAS



General information about company

Scrip Code 517206
NSE Symbol LUMAXIND
MSEI Symbol NOTLISTED
ISIN INE162B01018
Name of company Lumax Industries Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 08-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 01-08-2026
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 Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Manufacturing and Trading of Automotive Components
Start date and time of board meeting 08-08-2026   15:15:00
End date and time of board meeting 08-08-2026   16:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
The Company has not 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 01-04-2026 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 Standalone Standalone
1 Income
Revenue from operations 1,22,323.03 1,22,323.03
Other income 1,649.71 1,649.71
Total income 1,23,972.74 1,23,972.74
2 Expenses
(a) Cost of materials consumed 84,799.68 84,799.68
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (2,259.77) (2,259.77)
(d) Employee benefit expense 14,341.03 14,341.03
(e) Finance costs 1,805.82 1,805.82
(f) Depreciation, depletion and amortisation expense 4,152.57 4,152.57
(f) Other Expenses
1 Other expenses 14,608.92 14,608.92
Total other expenses 14,608.92 14,608.92
Total expenses 1,17,448.25 1,17,448.25
3 Total profit before exceptional items and tax 6,524.49 6,524.49
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,524.49 6,524.49
6 Tax expense
7 Current tax 1,195.12 1,195.12
8 Deferred tax 130.39 130.39
9 Total tax expenses 1,325.51 1,325.51
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 5,198.98 5,198.98
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 5,198.98 5,198.98
17 Other comprehensive income net of taxes 20.44 20.44
18 Total Comprehensive Income for the period 5,219.42 5,219.42
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 934.77 934.77
Face value of equity share capital 10 10
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 55.62 55.62
Diluted earnings (loss) per share from continuing operations 55.62 55.62
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 55.62 55.62
Diluted earnings (loss) per share from continuing and discontinued operations 55.62 55.62
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. These unaudited standalone financial results of the Company have been prepared in accordance with the recognition and measurement principles prescribed in Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, as amended, read with relevant rules thereunder and in terms of Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 (the Regulations). 2. These unaudited standalone financial results for the quarter ended June 30, 2026 have been reviewed by the Audit Committee and are approved by Board of Directors at their respective meetings held on August 08, 2026. These unaudited standalone financial results have been reviewed by the statutory auditors of the Company in accordance with Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations 2015 (the Regulations) as amended. The statutory auditors have issued an unmodified opinion on these unaudited standalone financial results. 3. The Company is engaged in the business of manufacturing and trading of Automotive Components. The Company's activities fall within single primary operating segment and accordingly, disclosures as per Ind AS 108 - Operating Segments are not applicable on the Company. 4. Other income for the quarter ended June 30, 2026 includes Rs 1,337.93 (year ended March 31, 2026 : Rs 2,355.73) lakhs being dividend received. 5. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year and the unaudited year to date figures upto the third quarter of the financial year, which was subjected to limited review. 6. During the previous year, on November 21 , 2025, the Government of India notified four new Labour Codes (the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020) consolidating 29 existing labour laws. The Ministry of Labour & Employment published Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed and accounted for the incremental impact of these changes with the best information available and as per guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to Rs.1,784.67 lakhs was disclosed as Exceptional items in the standalone financial results for year ended March 31, 2026. 7. Total tax expenses included tax related to earlier year.



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 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 01-04-2026 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 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 27.32 27.32
2 Income tax effect on above (6.88) (6.88)
Total Amount of items that will not be reclassified to profit and loss 20.44
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 20.44 20.44