| 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 | 26-10-2026 |
| 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 | 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | Manufacturing and Trading of Automotive Components |
| Start date and time of board meeting | 26-10-2026 12:00:00 |
| End date and time of board meeting | 26-10-2026 14:00:00 |
| 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 |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 06-08-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://www.lumaxworld.in/lumaxindustries/pdf/policy-document-on-materiality-and-dealing-with-related-party-transactions.pdf |
| 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 | |
| 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 | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 1,34,183.88 | 2,56,506.91 | |
| Other income | 70.21 | 1,719.92 | |
| Total income | 1,34,254.09 | 2,58,226.83 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 91,691.29 | 1,76,490.97 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 1,183.24 | (1,076.53) |
| (d) | Employee benefit expense | 14,606.53 | 28,947.56 |
| (e) | Finance costs | 1,879.88 | 3,685.70 |
| (f) | Depreciation, depletion and amortisation expense | 3,735.17 | 7,887.74 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 15,914.51 | 30,523.43 |
| Total other expenses | 15,914.51 | 30,523.43 | |
| Total expenses | 1,29,010.62 | 2,46,458.87 | |
| 3 | Total profit before exceptional items and tax | 5,243.47 | 11,767.96 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 5,243.47 | 11,767.96 |
| 6 | Tax expense | ||
| 7 | Current tax | 1,400.82 | 2,595.94 |
| 8 | Deferred tax | (71.62) | 58.77 |
| 9 | Total tax expenses | 1,329.20 | 2,654.71 |
| 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 | 3,914.27 | 9,113.25 |
| 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 | 3,914.27 | 9,113.25 |
| 17 | Other comprehensive income net of taxes | 20.44 | 40.88 |
| 18 | Total Comprehensive Income for the period | 3,934.71 | 9,154.13 |
| 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 | 41.87 | 97.49 | |
| Diluted earnings (loss) per share from continuing operations | 41.87 | 97.49 | |
| 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 | 41.87 | 97.49 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 41.87 | 97.49 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| 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 and six months ended September 30, 2026 have been reviewed by the Audit Committee and are approved by Board of Directors at their respective meetings held on October 26, 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 six months period ended September 30, 2026 includes Rs 1,337.93 lakhs (year ended March 31, 2026 : Rs 2,355.73 lakhs) being dividend received. 5. 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 had 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. 6. Total tax expenses included tax related to earlier year. 7. The above financials results are available on the Company's website (www.lumaxworld.in/lumaxindustries) and also on the websites of NSE (www.nseindia.com) and BSE (www.bseindia.com). |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,25,032.27 | |
| Capital work-in-progress | 18,004.60 | |
| Investment property | 90.08 | |
| Goodwill | 977.58 | |
| Other intangible assets | 16,154.30 | |
| 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 | 2,410.25 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 81.46 | |
| Other non-current financial assets | ||
| 1 | Security deposits | 1,379.30 |
| Total of other non-current financial assets | 1,379.30 | |
| Total non-current financial assets | 3,871.01 | |
| Deferred tax assets (net) | 0.00 | |
| Other non-current assets | ||
| 1 | Advances for property, plant and equipment | 3,070.21 |
| 2 | Balance with statutory/government authorities | 500.00 |
| 3 | Prepaid expenses | 525.47 |
| Total of other non-current assets | 4,095.68 | |
| Total non-current assets | 1,68,225.52 | |
| 2 | Current assets | |
| Inventories | 80,032.30 | |
| Current financial asset | ||
| Current investments | 32.46 | |
| Trade receivables, current | 81,253.93 | |
| Cash and cash equivalents | 640.26 | |
| Bank balance other than cash and cash equivalents | 169.82 | |
| Loans, current | 62.68 | |
| Other current financial assets | ||
| Total of other current financial assets | 9,948.29 | |
| Total current financial assets | 92,107.44 | |
| Current tax assets (net) | 0.00 | |
| Other current assets | ||
| 1 | Advance to suppliers | 9,844.93 |
| 2 | Advances to employees | 18.01 |
| 3 | Export benefits receivables | 7.06 |
| 4 | Balances with statutory/government authorities | 10,049.89 |
| 5 | Prepaid expenses | 864.40 |
| Total of other current assets | 20,784.29 | |
| Total current assets | 1,92,924.03 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 3,61,149.55 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 934.77 | |
| Other equity | 74,422.07 | |
| Total equity attributable to owners of parent | 75,356.84 | |
| Non controlling interest | ||
| Total equity | 75,356.84 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 9,430.70 | |
| 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 | Lease liabilities | 15,440.42 |
| 2 | Employee benefit obligations | 3,823.27 |
| Total of other non-current financial liabilities | 19,263.69 | |
| Total non-current financial liabilities | 28,694.39 | |
| Provisions, non-current | 0.00 | |
| Deferred tax liabilities (net) | 4,553.26 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Payable on purchase of property, plant and equipment for other than micro enterprises and small enterprises | 73.16 |
| Total of other non-current liabilities | 73.16 | |
| Total non-current liabilities | 33,320.81 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 79,851.93 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 8,215.90 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,14,445.29 | |
| Total Trade payable | 1,22,661.19 | |
| Other current financial liabilities | ||
| 1 | Lease liabilities | 1,595.62 |
| 2 | Payable on purchase of property, plant and equipment | 8,410.45 |
| 3 | Interest accrued but not due on borrowings | 265.66 |
| 4 | Employee related payables | 2,083.52 |
| 5 | Unpaid dividend | 146.80 |
| 6 | Unsecured deposits from customers | 1.75 |
| 7 | Employee benefit obligations | 5,007.05 |
| 8 | Others | 19.57 |
| Total of other current financial liabilities | 17,530.42 | |
| Total current financial liabilities | 2,20,043.54 | |
| Other current liabilities | 30,816.53 | |
| 1 | Advances from customers (contract liabilities) | 29,416.23 |
| 2 | Statutory Liabilities | 1,400.30 |
| Total of other current liabilities | 30,816.53 | |
| Provisions, current | 1,281.25 | |
| Current tax liabilities (Net) | 330.58 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 2,52,471.90 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 2,85,792.71 | |
| Total equity and liabilites | 3,61,149.55 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 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 | |||||||
| 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 | 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 | 27.31 | 54.63 |
| 2 | Income tax effect on above | (6.87) | (13.75) |
| Total Amount of items that will not be reclassified to profit and loss | 20.44 | 40.88 | |
| 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 | 40.88 |
| 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 | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 11,767.96 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 3,685.70 | |||||
| Adjustments for decrease (increase) in inventories | (15,701.73) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (18,272.57) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | (896.39) | |||||
| Adjustments for decrease (increase) in other non-current assets | (1,158.30) | |||||
| Adjustments for other financial assets, non-current | (125.40) | |||||
| Adjustments for other financial assets, current | (1,339.34) | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | 18,721.72 | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 10,718.87 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 7,887.74 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 483.32 | |||||
| Adjustments for provisions, non-current | 512.76 | |||||
| Adjustments for other financial liabilities, current | (561.35) | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (83.44) | |||||
| Adjustments for dividend income | 1,337.93 | |||||
| Adjustments for interest income | 51.33 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (6.51) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 8.40 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | 2,484.22 | |||||
| Net cash flows from (used in) operations | 14,252.18 | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 2,275.80 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | 11,976.38 | |||||
| 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 | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| 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 | 0.00 | |||||
| Purchase of property, plant and equipment | (71.01) | |||||
| Proceeds from sales of investment property | (13,644.12) | |||||
| 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 | 0.00 | |||||
| Interest received | 14.03 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 1,337.43 | |||||
| Net cash flows from (used in) investing activities | (12,221.65) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| 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 | 28,584.58 | |||||
| Repayments of borrowings | 19,984.01 | |||||
| Payments of lease liabilities | 1,516.75 | |||||
| Dividends paid | 5,141.25 | |||||
| Interest paid | 2,854.79 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | (912.22) | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | (1,157.49) | |||||
| 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 | (1,157.49) | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 1,797.75 | |||||
| Cash and cash equivalents cash flow statement at end of period | 640.26 | |||||
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Sale of Raw Material and Components | 1,000.00 | No remarks | 516.40 | 7,625.82 | 11,642.70 | Textual Information(1) | ||||||||||||||
| 2 | Lumax Industries Limited | Bharat Enterprises | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Sale of Raw Material and Components | 1,500.00 | No remarks | 604.51 | 180.61 | 227.50 | |||||||||||||||
| 3 | Lumax Industries Limited | LUMAX MANNOH ALLIED TECHNOLOGIES LIMITED | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Sale of Raw Material and Components | 0.00 | No remarks | 0.00 | 72.38 | 165.62 | Textual Information(2) | ||||||||||||||
| 4 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Sale of goods or services | 34,600.00 | No remarks | 15,197.93 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Lumax Industries Limited | LUMAX MANNOH ALLIED TECHNOLOGIES LIMITED | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Sale of goods or services | 500.00 | No remarks | 165.88 | 0.00 | 0.00 | ||||||||||||||||
| 6 | Lumax Industries Limited | Lumax Ituran Telematices Private Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Sale of goods or services | 2,500.00 | No remarks | 1,055.12 | 271.78 | 453.24 | Textual Information(3) | |||||||||||||||
| 7 | Lumax Industries Limited | Lumax Alps Alpine India Private Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Sale of goods or services | 1,700.00 | No remarks | 958.57 | 326.87 | 650.97 | Textual Information(4) | |||||||||||||||
| 8 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity/person having significant influence | Sale of goods or services | 150.00 | No remarks | 47.26 | 168.56 | 14.42 | Textual Information(5) | |||||||||||||||
| 9 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Sale of fixed assets | 300.00 | No remarks | 32.61 | 0.00 | 0.00 | ||||||||||||||||
| 10 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Sale of goods or services | 1,000.00 | No remarks | 477.47 | 0.00 | 0.00 | Textual Information(6) | |||||||||||||||
| 11 | Lumax Industries Limited | PT Indonesia Stanley Electric | Entity controlled by Entity having significant influence | Sale of goods or services | 50.00 | No remarks | 18.27 | 0.00 | 0.00 | ||||||||||||||||
| 12 | Lumax Industries Limited | Stanley Iwaki Works Ltd | Entity controlled by Entity having significant influence | Sale of goods or services | 0.00 | No remarks | 0.00 | 68.61 | 0.00 | ||||||||||||||||
| 13 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity/person having significant influence | Sale of goods or services | 700.00 | No remarks | 0.05 | 0.00 | 0.00 | ||||||||||||||||
| 14 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Raw Materials, Components and Moulds | 42,450.00 | No remarks | 18,713.41 | 12,123.81 | 10,114.46 | Textual Information(7) | ||||||||||||||
| 15 | Lumax Industries Limited | Bharat Enterprises | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Raw Materials, Components and Moulds | 10,000.00 | No remarks | 5,126.17 | 1,047.84 | 2,666.47 | Textual Information(8) | ||||||||||||||
| 16 | Lumax Industries Limited | Mahavir Udyog | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Raw Materials, Components and Moulds | 350.00 | No remarks | 117.13 | 698.34 | 677.59 | Textual Information(9) | ||||||||||||||
| 17 | Lumax Industries Limited | LUMAX MANNOH ALLIED TECHNOLOGIES LIMITED | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Raw Materials, Components and Moulds | 5.00 | No remarks | 0.14 | 0.11 | 0.06 | |||||||||||||||
| 18 | Lumax Industries Limited | Lumax Alps Alpine India Private Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Raw Materials, Components and Moulds | 1,500.00 | No remarks | 879.52 | 369.63 | 600.52 | |||||||||||||||
| 19 | Lumax Industries Limited | Thai Stanley Electric Public Co. Ltd. | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 60.00 | No remarks | 4.61 | 20.64 | 4.75 | |||||||||||||||
| 20 | Lumax Industries Limited | Asian Stanley International Co Ltd | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 8,000.00 | No remarks | 4,752.51 | 3,019.72 | 2,222.21 | |||||||||||||||
| 21 | Lumax Industries Limited | Stanley Electric (Asia Pacific) Ltd | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 16,000.00 | No remarks | 7,447.84 | 4,014.30 | 5,124.44 | |||||||||||||||
| 22 | Lumax Industries Limited | Tianjin Stanley Electric Co. Ltd | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 20.00 | No remarks | 0.00 | 28.42 | 0.00 | |||||||||||||||
| 23 | Lumax Industries Limited | Tianjin Stanley Electric Technology Co. Limited | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 500.00 | No remarks | 394.65 | (115.23) | 185.13 | |||||||||||||||
| 24 | Lumax Industries Limited | Vietnam Stanley Electric Co. Ltd | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 200.00 | No remarks | 57.57 | 11.85 | 20.07 | |||||||||||||||
| 25 | Lumax Industries Limited | Sirivit-Stanley Co. Limited | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 600.00 | No remarks | 249.92 | 117.11 | 133.84 | |||||||||||||||
| 26 | Lumax Industries Limited | Shenzhen Stanley Electric Co. Limited | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 40.00 | No remarks | 12.41 | 1.27 | 4.71 | |||||||||||||||
| 27 | Lumax Industries Limited | PT Indonesia Stanley Electric | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 20.00 | No remarks | 3.23 | 0.00 | 0.00 | |||||||||||||||
| 28 | Lumax Industries Limited | Guangzhou Stanley Electric Co. Ltd. | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 40.00 | No remarks | 8.75 | 0.34 | 5.11 | |||||||||||||||
| 29 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity/person having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 15,500.00 | No remarks | 7,057.08 | 6,547.46 | 5,983.42 | Textual Information(10) | ||||||||||||||
| 30 | Lumax Industries Limited | Mahavir Udyog | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Packing Material | 4,205.00 | No remarks | 1,609.47 | 0.00 | 0.00 | |||||||||||||||
| 31 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Packing Material | 15.00 | No remarks | 3.94 | 0.00 | 0.00 | |||||||||||||||
| 32 | Lumax Industries Limited | Stanley Iwaki Works Ltd | Entity controlled by Entity having significant influence | Purchase of fixed assets | 40.00 | No remarks | 19.17 | 0.00 | 19.17 | ||||||||||||||||
| 33 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity/person having significant influence | Purchase of fixed assets | 700.00 | No remarks | 0.00 | 0.00 | 0.00 | ||||||||||||||||
| 34 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity/person having significant influence | Any other transaction | Technical Charges- Design and Drawing and testing charges | 400.00 | No remarks | 263.88 | 0.00 | 0.00 | |||||||||||||||
| 35 | Lumax Industries Limited | Tianjin Stanley Electric Technology Co. Limited | Entity controlled by Entity having significant influence | Any other transaction | Technical Charges- Design and Drawing | 200.00 | No remarks | 47.46 | 0.00 | 0.00 | |||||||||||||||
| 36 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity/person having significant influence | Any other transaction | Technical Charges - Management Support Fee | 1,200.00 | No remarks | 497.51 | 0.00 | 0.00 | |||||||||||||||
| 37 | Lumax Industries Limited | Lumax Management Services Pvt. Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Technical Charges - Management Support Fee | 4,000.00 | No remarks | 1,861.61 | 1,652.99 | 1,709.47 | |||||||||||||||
| 38 | Lumax Industries Limited | Lumax Management Services Pvt. Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 6.00 | No remarks | 2.17 | 0.00 | 0.00 | |||||||||||||||
| 39 | Lumax Industries Limited | Lumax Finance Private Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 40 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 76.00 | No remarks | 14.49 | 0.00 | 0.00 | |||||||||||||||
| 41 | Lumax Industries Limited | Lumax Mannoh Allied Technologies Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 42 | Lumax Industries Limited | Lumax Tours & Travels Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 2.00 | No remarks | 0.07 | 0.89 | 0.00 | |||||||||||||||
| 43 | Lumax Industries Limited | Lumax FAE Technologies Private Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 44 | Lumax Industries Limited | Stanley Mobility Electric (Thailand) Co. Ltd | Entity controlled by Entity having significant influence | Any other transaction | Purchase of Raw Materials, Components and Moulds | 60.00 | No remarks | 59.69 | 0.00 | 44.55 | |||||||||||||||
| 45 | Lumax Industries Limited | Ayaan Jain | Key Management Personnel and Relatives of Key Managerial Personnel | Any other transaction | Purchase Other | 20.00 | No remarks | 6.44 | 0.00 | 0.00 | |||||||||||||||
| 46 | Lumax Industries Limited | Lumax Ituran Telematices Private Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 47 | Lumax Industries Limited | Lumax Alps Alpine India Private Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 48 | Lumax Industries Limited | Lumax Yokowo Technologies Private Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 49 | Lumax Industries Limited | Lumax Auto Solutions Private Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 50 | Lumax Industries Limited | Lumax Auto Comp Private Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 51 | Lumax Industries Limited | Backcountry Estates Pvt. Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 52 | Lumax Industries Limited | Lumax Cornaglia Auto Technologies Private Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rental Income | 1.00 | No remarks | 0.07 | 0.00 | 0.00 | |||||||||||||||
| 53 | Lumax Industries Limited | SL Lumax Limited | Associate | Dividend received | No remarks | 1,319.57 | 0.00 | 0.00 | |||||||||||||||||
| 54 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Rent Expenses | 400.00 | No remarks | 163.77 | 0.00 | 0.00 | |||||||||||||||
| 55 | Lumax Industries Limited | Mr. Dhanesh Kumar Jain | Key Management Personnel and Relatives of Key Managerial Personnel | Any other transaction | Rent Expenses | 22.00 | No remarks | 9.56 | 3.45 | 3.45 | |||||||||||||||
| 56 | Lumax Industries Limited | Mr. Dhanesh Kumar Jain | Key Management Personnel and Relatives of Key Managerial Personnel | Remuneration | No remarks | 15.00 | 0.00 | 0.00 | |||||||||||||||||
| 57 | Lumax Industries Limited | Mr. Deepak Jain | Key Management Personnel and Relatives of Key Managerial Personnel | Remuneration | No remarks | 73.69 | 0.00 | 0.00 | |||||||||||||||||
| 58 | Lumax Industries Limited | Mr. Anmol Jain | Key Management Personnel and Relatives of Key Managerial Personnel | Remuneration | No remarks | 26.84 | 0.00 | 0.00 | |||||||||||||||||
| 59 | Lumax Industries Limited | Mr. Deepak Jain | Key Management Personnel and Relatives of Key Managerial Personnel | Any other transaction | Commission | No remarks | 630.54 | 1,079.40 | 630.54 | ||||||||||||||||
| 60 | Lumax Industries Limited | Mr. Anmol Jain | Key Management Personnel and Relatives of Key Managerial Personnel | Any other transaction | Commission | No remarks | 252.22 | 431.76 | 252.22 | ||||||||||||||||
| 61 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity/person having significant influence | Any other transaction | Royalty | 8,000.00 | No remarks | 2,583.63 | 0.00 | 0.00 | |||||||||||||||
| 62 | Lumax Industries Limited | Lumax Tour & Travels Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Travelling & Conveyance | No remarks | 682.64 | 57.38 | 31.55 | ||||||||||||||||
| 63 | Lumax Industries Limited | Bharat Enterprises | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Reimbursement Paid | 10.00 | No remarks | 0.18 | 0.00 | 0.00 | |||||||||||||||
| 64 | Lumax Industries Limited | Lumax Management Services Pvt. Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Reimbursement Paid | 95.00 | No remarks | 34.88 | 0.00 | 0.00 | |||||||||||||||
| 65 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity having significant influence | Any other transaction | Reimbursement Paid | 50.00 | No remarks | 44.39 | 0.00 | 0.00 | |||||||||||||||
| 66 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Reimbursement Received | No remarks | 28.50 | 0.00 | 0.00 | ||||||||||||||||
| 67 | Lumax Industries Limited | Stanley Electric Co. Limited | Entity/person having significant influence | Any other transaction | Reimbursement Received | 300.00 | No remarks | 118.47 | 0.00 | 0.00 | |||||||||||||||
| 68 | Lumax Industries Limited | Lumax Auto Technologies Limited | Entity/person having significant influence | Any other transaction | Royalty Income | 500.00 | No remarks | 122.83 | 0.00 | 0.00 | |||||||||||||||
| 69 | Lumax Industries Limited | Lumax Management Services Pvt. Ltd. | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Services | 500.00 | No remarks | 109.30 | 0.00 | 0.00 | |||||||||||||||
| 70 | Lumax Industries Limited | Lumax Auto Technologies Limited | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Purchase of Services | 30.00 | No remarks | 20.50 | 0.00 | 0.00 | |||||||||||||||
| 71 | Lumax Industries Limited | Lumax Industries Czech s.r.o | Subsidiary | Any other transaction | Development Charges Service (Czech) | 4,000.00 | No remarks | 1,743.94 | 685.04 | 456.32 | |||||||||||||||
| 72 | Lumax Industries Limited | Lumax Charitable Foundation | Enterprises significantly influenced by Key Managerial Personnel or their relatives | Any other transaction | Corporate Social Responsibility Contribution (CSR) | 250.00 | No remarks | 125.52 | 0.00 | 0.00 | |||||||||||||||
| 73 | Lumax Industries Limited | Raajesh Kumar Gupta | Key Management Personnel | Any other transaction | Loan Given | No remarks | (10.34) | 13.79 | 3.45 | ||||||||||||||||
| 74 | Lumax Industries Limited | Revi Teltia | Key Management Personnel | Any other transaction | Loan Given | No remarks | (3.00) | 51.50 | 48.50 | ||||||||||||||||
| Total value of transaction during the reporting period | 76,378.24 | ||||||||||||||||||||||||
| Textual Information(1) | Opening Balance of Rs.7,625.82 Lakhs represents the opening balance of Sale of Raw Material and Components, sale of Finished Goods,Sale of Services, rental Income and Reimbursement received of Lumax Auto Technologies Limited and Opening balance Sale of Raw Materials and components, Sale of Finished Goods & Moulds, and Rental Income Of Lumax Ancillary Limited Closing Balance of Rs.11642.70 Lakhs represents the closing balance of Sale of Raw Material and Components, sale of Finished Goods,Sale of Services, Sale of Fixed Assest and other Reimbursement Received of Lumax Auto Technologies Limited |
| Textual Information(2) | Opening balance of Rs. 72.38 Lakhs represents the Opening balance of Sale of Raw Materials and components, Sale of Finished goods & Moulds, Rental Income Closing balance of Rs. 165.62 Lakhs represent closing balance of Sale of Raw Materials and Components , Sale of Finished Goods, SFG and rental Income |
| Textual Information(3) | Opening balance of Rs. 271.78 Lakhs represents the opening balance of Sale of Finished goods & Moulds and Rental Income Closing balance of Rs. 453.24 Lakhs represents the closing balance of Sale of Finished goods & Moulds and Rental Income |
| Textual Information(4) | Opening Balance of Rs. 326.87 Lakhs Represent the opening balance of sale of services, Rental Income Closing Balance of Rs. 650.97 Lakhs Represent the closing balance of sale of services, Rental Income |
| Textual Information(5) | Opening balance of Rs.168.56 Lakhs represents the opening balance of Sale of Finished Goods & Moulds, Sale of Services and Reimbursement Received, Royalty Closing balance of Rs.14.42 Lakhs represents the closing balance of Sale of Finished Goods & Moulds, Sale of Fixed Assets, Sale of Services and Reimbursement Received ,Royalty. |
| Textual Information(6) | This Transaction related to Sale of Services only. |
| Textual Information(7) | Opening balance of Rs.12123.81 Lakhs represents the opening balance of Purchase of Raw Materials, Components & Moulds, Purchase of Packing Material, Rent Expenses , Miscellaneous Expenses of Lumax Auto technologies Limited and opening balance of Purchase of Raw Material, Components & Moulds, Miscellaneous Expenses, Repair to Plant & Machinery of Lumax Ancilary Limited Closing balance of Rs 10114.46 Lakhs represents the closing balance of Purchase of Raw Materials, Components & Moulds, Purchase of Packing Material, Rent Expenses, Reimbursement Paid |
| Textual Information(8) | Opening Balance of Rs.1047.84 Lakhs represent the Opening Balance of Purchase of Raw Materials, components and Moulds. Closing Balance of Rs 2666.47 Lakhs represent the closing Balance of Purchase of Raw Materials, components and Moulds. |
| Textual Information(9) | Opening Balance of Rs.698.34 represent the opening balance of Purchase of Raw Materials, Components and Moulds and Purchase of Packing Material Closing Balance of Rs.677.59 represent the closing balance of Purchase of Raw Materials, Components and Moulds and Purchase of Packing Material |
| Textual Information(10) | Opening Balance of Rs 6547.46 Lakhs represent the Opening Balance of Purchase of Raw Material, components and Moulds, Technical Charges, Travelling and Conveyance, Miscellaneous Expenses, Royalty, Purchase of Fixed Assets and Repair and Maintenance - Others Closing Balance of Rs 5983.42 Lakhs represent the closing Balance of Purchase of Raw Material, components and Moulds, Technical Charges, Travelling and Conveyance, Miscellaneous Expenses, Royalty, Purchase of Fixed Assets and Repair and Maintenance - Others |