Integrated Filing — IndAS



General information about company

Scrip Code 544894
NSE Symbol LUMINO
MSEI Symbol NOTLISTED
ISIN INE185Q01025
Name of company Lumino 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 21-09-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-09-2026
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 Multi segment
Description of single segment
Start date and time of board meeting 21-09-2026   17:00:00
End date and time of board meeting 21-09-2026   18:30:00
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 52,142.96 52,142.96
Other income 537.31 537.31
Total income 52,680.27 52,680.27
2 Expenses
(a) Cost of materials consumed 32,155.22 32,155.22
(b) Purchases of stock-in-trade 11,507.43 11,507.43
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (4,758.48) (4,758.48)
(d) Employee benefit expense 2,086.90 2,086.90
(e) Finance costs 1,723.67 1,723.67
(f) Depreciation, depletion and amortisation expense 446.52 446.52
(f) Other Expenses
1 Other Expenses 4,063.93 4,063.93
Total other expenses 4,063.93 4,063.93
Total expenses 47,225.19 47,225.19
3 Total profit before exceptional items and tax 5,455.08 5,455.08
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,455.08 5,455.08
6 Tax expense
7 Current tax 1,764.85 1,764.85
8 Deferred tax (345.53) (345.53)
9 Total tax expenses 1,419.32 1,419.32
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 4,035.76 4,035.76
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 (18.56) (18.56)
16 Total profit (loss) for period 4,017.20 4,017.20
17 Other comprehensive income net of taxes (15.61) (15.61)
18 Total Comprehensive Income for the period 4,001.59 4,001.59
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,017.20 4,017.20
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,001.59 4,001.59
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 12,178.90 12,178.90
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 1.65 1.65
Diluted earnings (loss) per share from continuing operations 1.65 1.65
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 1.65 1.65
Diluted earnings (loss) per share from continuing and discontinued operations 1.65 1.65
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 The Statement of Consolidated Unaudited Financial Results (the statement) of M/s Lumino Industries Limited and its Subsidiaries (collectively the Group) and its interest in joint ventures have been prepared in accordance with the recognition and measurements principles laid down in Indian Accounting Standard (''Ind AS'') 34 - ''Interim Financial Reporting'' prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India and on compliance with presentation and disclosure requirements of Regultaion 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2 In terms of Regulation 33 of Listing Regulations, this statement of Unaudited Consolidated Financial Results for the quarter ended 30th June 2026 has been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the M/s Lumino Industries Limited at their respective meetings held on 21st September 2026 and has been subject to Limited Review by the Joint Statutory Auditors of the Parent Company. 3 The Figures for the year ended 31st March 2026 have been extracted from the general purpose Consolidated Financial Statement which were audited by the Joint Statutory Auditors of the Company. The figures for the quarter ended March 2025 are the balancing figures between the audited figures in respect of the full financial year ended 31st March 2026 and the unaudited year to date figures upto period ended 31st December 2025, which were neither subject to Limited Review nor Audit. However, the management has exercised necessary care and due diligence to ensure that the standalone financial results for that period are fairly stated. 4 The figures for the corrosponding quarter ended 30th June 2025 have not been subject to Limited Review or Audit by the Joint Statutory Auditors. However, the management has exercises necessary care and due diligence to ensure that Consolidated Financial Results for that period are fairly stated. 5 The Groups’s and its joint ventures has identified two reportable segments viz. Manufacturing and EPC. Segments have been identified and reported taking into account nature of products and services, the differing risks and returns and the internal business reporting segments. 6 Subsequent, to the quarter ended 30th June 2026, the Parent Company completed its Initial Public Offering (IPO) of 85,365,851 equity shares of face value of Rs. 5 each at an issue price of Rs. 82 per equity share (including a share premium of Rs. 77 per equity share). The issue comprised of fresh issue of 60,975,609 equity shares aggregating to Rs. 50,000.00 Lakhs and an offer for sale of 24,390,242 equity shares by the promoters selling shareholders aggregating to Rs. 20,000.00 Lakhs. Pursuant to the IPO, the equity shares of the Parent Company got listed on the National Stock Exchange (NSE) of India and BSE Limited on 3rd September 2026. Accordingly, the above statement for the quarter ended 30th June 2026 have been prepared and presented for the first time in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 7 The Consolidated Unaudited Financial results included the financial information of 2 (Two) Limited Liability Partnership, 2 (Two) Subsidiaries, 2 (Two) Step down Subsidiaries and 3 (Three) Joint ventures. Further, as per the terms and conditions of the Joint venture agreement SIPS-LUMINO-ZETWERK (JV EPC - 4), the Parent Company will not claim any profit and shall not be liable to make good of any loss, suffered by the Joint Venture, hence the same has not been consolidated in the Consolidated Unaudited Financial Results. 8 The figures for the corresponding previous periods have been regrouped and reclassified wherever necessary, to make them comparable. 9 The above unaudited financial results are also available on the Company's website www.luminoindustries.com and on the stock exchange websites (www bseindia.com and www.nseindia.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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Manufacturing 37,102.85 37,102.85
2 EPC 15,040.11 15,040.11
Total Segment Revenue 52,142.96 52,142.96
Less: Inter segment revenue 0.00 0.00
Revenue from operations 52,142.96 52,142.96
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Manufacturing 4,873.16 4,873.16
2 EPC 2,573.38 2,573.38
Total Profit before tax 7,446.54 7,446.54
i. Finance cost 1,723.67 1,723.67
ii. Other Unallocable Expenditure net off Unallocable income 286.35 286.35
Profit before tax 5,436.52 5,436.52
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Manufacturing 1,40,743.91 1,40,743.91
2 EPC 64,103.88 64,103.88
Total Segment Asset 2,04,847.79 2,04,847.79
Un-allocable Assets 3,640.58 3,640.58
Net Segment Asset 2,08,488.37 2,08,488.37
4 Segment Liabilities
Segment Liabilities
1 Manufacturing 81,045.67 81,045.67
2 EPC 49,284.17 49,284.17
Total Segment Liabilities 1,30,329.84 1,30,329.84
Un-allocable Liabilities 1,185.90 1,185.90
Net Segment Liabilities 1,31,515.74 1,31,515.74
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
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 12.33 12.33
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 3.28 3.28
5 Total Other comprehensive income (15.61) (15.61)