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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 10-08-2026
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 10-08-2026   12:15:00
End date and time of board meeting 10-08-2026   15:55:00
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
There was no default in repaymemnt of loans by the Company



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 1,00,924.81 1,00,924.81
Other income 2,486.95 2,486.95
Total income 1,03,411.76 1,03,411.76
2 Expenses
(a) Cost of materials consumed 58,148.87 58,148.87
(b) Purchases of stock-in-trade 6,740.01 6,740.01
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (740.55) (740.55)
(d) Employee benefit expense 14,039.87 14,039.87
(e) Finance costs 1,952.25 1,952.25
(f) Depreciation, depletion and amortisation expense 3,375.19 3,375.19
(f) Other Expenses
1 Other Expenses 10,053.36 10,053.36
Total other expenses 10,053.36 10,053.36
Total expenses 93,569.00 93,569.00
3 Total profit before exceptional items and tax 9,842.76 9,842.76
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,842.76 9,842.76
6 Tax expense
7 Current tax 2,739.93 2,739.93
8 Deferred tax (272.63) (272.63)
9 Total tax expenses 2,467.30 2,467.30
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 7,375.46 7,375.46
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 7,375.46 7,375.46
17 Other comprehensive income net of taxes 2,809.54 2,809.54
18 Total Comprehensive Income for the period 10,185.00 10,185.00
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
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 10.82 10.82
Diluted earnings (loss) per share from continuing operations 10.82 10.82
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 10.82 10.82
Diluted earnings (loss) per share from continuing and discontinued operations 10.82 10.82
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above Standalone Unaudited Financial Results of Lumax Auto Technologies Limited ('the Company') have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 10, 2026. 2. These Standalone Unaudited 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. 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 had 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 was disclosed as Exceptional Item in the Standalone Financial Results for the year ended March 31, 2026. 4. The Board of Directors of the Company in its meeting held on May 8, 2026 had 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. Accordingly, the Company had recognised an impairment loss amounting to Rs. 703.97 Lakhs as Exceptional Item in the Standalone Financial Results for the year ended March 31, 2026. The aforesaid transaction was concluded in the current quarter and consequently Lumax Jopp Allied Technologies Private Limited ceases to be subsidiary of the Company. 5 (a). The Board of Directors of the Company in its meeting held on May 27, 2024, had approved the Scheme of Amalgamation (“the Scheme”) for merger of its wholly owned subsidiary company “Lumax Ancillary Limited” (“Transferor Company 1”) with the Company with appointed date as April 1, 2024. Upon the approval of the Scheme by Hon’ble National Company Law Tribunal (“NCLT”) and filing of the said order with the Registrar of Companies, the Company had given effect to the Scheme in the Standalone Financial Results for the quarter and year ended March 31, 2026 using the Pooling of Interest method in accordance with Appendix C “Business combinations of entities within common control” of Ind AS 103 “Business Combinations”. Accordingly, the earlier published comparative figures for the quarter ended June 30, 2025 presented in these Standalone Unaudited Financial Results have been restated. 5 (b). The Board of Directors of the Company in its meeting held on November 8, 2025, had approved the Scheme of Amalgamation (“the Scheme”) for merger of its wholly owned subsidiary company “IAC International Automotive India Private Limited” (“Transferor Company 2”) with the Company with appointed date as October 1, 2025. Upon the approval of the Scheme by Hon’ble National Company Law Tribunal (“NCLT”) and filing of the said order with the Registrar of Companies, the Company had given effect to the Scheme in the Standalone Financial Results for the quarter and year ended March 31, 2026 using the Pooling of Interest method in accordance with Appendix C “Business combinations of entities within common control” of Ind AS 103 “Business Combinations”. Accordingly, the earlier published comparative figures for the quarter ended June 30, 2025 presented in these Standalone Unaudited Financial Results have been restated. 6. 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. 7. The figures for the quarter ended March 31, 2026 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2026 and the unaudited year to date figures upto the third quarter of the financial year which was subject to review by the statutory auditors. 8. The above Standalone Unaudited 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


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 (loss)/ gain on defined benefit plans 37.72 37.72
2 Gain/ (loss) on FVTOCI financial assets 3,278.63 3,278.63
Total Amount of items that will not be reclassified to profit and loss 3,316.35
2 Income tax relating to items that will not be reclassified to profit or loss 506.81 506.81
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 2,809.54 2,809.54