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 24-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing and Trading of Automotive Components
Start date and time of board meeting 24-10-2026   12:30:00
End date and time of board meeting 24-10-2026   13:30:00
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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,55,550.53 2,91,912.10
Other income 1,871.36 3,387.58
Total income 1,57,421.89 2,95,299.68
2 Expenses
(a) Cost of materials consumed 94,040.44 1,75,183.06
(b) Purchases of stock-in-trade 8,748.50 15,488.51
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (683.97) (1,284.61)
(d) Employee benefit expense 19,138.86 37,000.82
(e) Finance costs 2,424.15 4,895.29
(f) Depreciation, depletion and amortisation expense 4,971.93 9,832.08
(f) Other Expenses
1 Other expenses 13,357.59 25,555.51
Total other expenses 13,357.59 25,555.51
Total expenses 1,41,997.50 2,66,670.66
3 Total profit before exceptional items and tax 15,424.39 28,629.02
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,424.39 28,629.02
6 Tax expense
7 Current tax 3,732.74 7,572.60
8 Deferred tax 24.54 (474.34)
9 Total tax expenses 3,757.28 7,098.26
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 11,667.11 21,530.76
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 0.00 0.00
16 Total profit (loss) for period 11,667.11 21,530.76
17 Other comprehensive income net of taxes 1,355.57 4,167.47
18 Total Comprehensive Income for the period 13,022.68 25,698.23
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 10,550.894 19,214.884
Total profit or loss, attributable to non-controlling interests 1,116.217 2,315.877
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 11,898.517 23,373.957
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,124.163 2,324.273
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 15.48 28.19
Diluted earnings (loss) per share from continuing operations 15.48 28.19
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 15.48 28.19
Diluted earnings (loss) per share from continuing and discontinued operations 15.48 28.19
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 Unaudited 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 their respective meetings held on October 24, 2026. 2. The Consolidated Financial Results include the results of the following entities namely, Holding Company: Lumax Auto Technologies Limited (including Lumax Ancillary Limited and IAC International Automotive India Private Limited - Refer Notes 5 (a) and 5 (b) below); Subsidiaries: (a) Lumax Mannoh Allied Technologies Limited (b) Lumax Cornaglia Auto Technologies Private Limited (c) Lumax Greenfuel Energy Solutions Private Limited (formerly known as Lumax Resources Private Limited) (d) Lumax Alps Alpine India Private Limited (e) Lumax Yokowo Technologies Private Limited (f) Lumax FAE Technologies Private Limited (g) Lumax Ituran Telematics Private Limited (h) Lumax Jopp Allied Technologies Private Limited (Upto June 29, 2026 (refer note 4 below)) (i) Lumax Management Services Private Limited (j) Lumax Autocomp Private Limited (k) Lumax Auto Solutions Private Limited. 3. These Consolidated Unaudited 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 Board of Directors of the Holding 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. The aforesaid transaction was concluded in the current period and consequently Lumax Jopp Allied Technologies Private Limited ceases to be subsidiary of the Holding Company. The Consolidated Financial Results for the half year ended September 30, 2026 includes results of Lumax Jopp Allied Technologies Private Limited upto June 29, 2026. 5 (a) The Board of Directors of the Holding 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 Holding 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 Holding Company had given effect to the Scheme in the Standalone Financial Results of the Holding Company 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”. There is no impact of the said merger on the Consolidated Unaudited Financial Results. 5 (b) The Board of Directors of the Holding 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 Holding 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 Holding 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”. There is no impact of the said merger on the Consolidated Unaudited Financial Results. 6. 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 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. 1,449.65 Lakhs was disclosed as Exceptional item in the Consolidated Financial Results for the year ended March 31, 2026. 7. 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. 8. The above Consolidated Unaudited Financial Results are available on the Holding 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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 80,581.93
Capital work-in-progress 14,444.59
Investment property 2,118.70
Goodwill 17,676.53
Other intangible assets 49,366.67
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 35,793.76
Trade receivables, non-current 0.00
Loans, non-current 257.96
Other non-current financial assets
1 Other non-current financial assets 4,007.68
Total of other non-current financial assets 4,007.68
Total non-current financial assets 40,059.40
Deferred tax assets (net) 431.43
Other non-current assets
1 Other non-current assets 5,759.64
Total of other non-current assets 5,759.64
Total non-current assets 2,10,438.89
2 Current assets
Inventories 45,943.25
Current financial asset
Current investments 26,580.50
Trade receivables, current 1,04,839.57
Cash and cash equivalents 8,221.36
Bank balance other than cash and cash equivalents 1,139.71
Loans, current 227.59
Other current financial assets
Total of other current financial assets 5,587.25
Total current financial assets 1,46,595.98
Current tax assets (net)
Other current assets
1 Other current assets 20,620.28
Total of other current assets 20,620.28
Total current assets 2,13,159.51
3 Non-current assets classified as held for sale 216.35
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 4,23,814.75
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,363.15
Other equity 1,39,091.92
Total equity attributable to owners of parent 1,40,455.07
Non controlling interest 28,613.01
Total equity 1,69,068.08
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 33,117.36
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 Other non-current financial liabilities 17,360.58
Total of other non-current financial liabilities 17,360.58
Total non-current financial liabilities 50,477.94
Provisions, non-current 1,374.73
Deferred tax liabilities (net) 4,777.81
Deferred government grants, Non-current 0.00
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 56,630.48
Current liabilities
Current financial liabilities
Borrowings, current 57,436.39
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 13,037.03
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 85,349.34
Total Trade payable 98,386.37
Other current financial liabilities
1 Other current financial liabilities 16,515.15
Total of other current financial liabilities 16,515.15
Total current financial liabilities 1,72,337.91
Other current liabilities 18,091.83
1 Other current liabilities 18,091.83
Total of other current liabilities 18,091.83
Provisions, current 5,904.14
Current tax liabilities (Net) 1,782.31
Deferred government grants, Current 0.00
Total current liabilities 1,98,116.19
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,54,746.67
Total equity and liabilites 4,23,814.75
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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 Re-measurement loss on defined benefit plans 55.38 95.43
2 Gain/ (loss) on FVTOCI financial assets 1,522.49 4,801.12
Total Amount of items that will not be reclassified to profit and loss 1,577.87 4,896.55
2 Income tax relating to items that will not be reclassified to profit or loss 222.30 729.08
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 1,355.57 4,167.47



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 28,629.02
Adjustments for reconcile profit (loss)
Adjustments for finance costs 4,895.29
Adjustments for decrease (increase) in inventories (4,805.22)
Adjustments for decrease (increase) in trade receivables, current (3,451.09)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (4,667.40)
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 (2,943.61)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 12,640.22
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 9,832.08
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 1,767.16
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 76.15
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (44.03)
Adjustments for dividend income 613.30
Adjustments for interest income 158.60
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (2,330.37)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 10,197.28
Net cash flows from (used in) operations 38,826.30
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 6,533.53
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 32,292.77
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 5,557.12
Other cash payments to acquire equity or debt instruments of other entities 5,018.14
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 582.14
Purchase of property, plant and equipment 14,349.84
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 613.30
Interest received 153.87
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 845.76
Net cash flows from (used in) investing activities (11,615.79)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 1.53
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 17,127.57
Repayments of borrowings 26,563.48
Payments of lease liabilities 1,984.13
Dividends paid 4,785.41
Interest paid 4,949.06
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 508.21
Net cash flows from (used in) financing activities (20,644.77)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 32.21
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 32.21
Cash and cash equivalents cash flow statement at beginning of period 8,189.15
Cash and cash equivalents cash flow statement at end of period 8,221.36