Integrated Filing — IndAS



General information about company

Scrip Code 543725
NSE Symbol ELIN
MSEI Symbol NOTLISTED
ISIN INE050401020
Name of company ELIN ELECTRONICS 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 05-11-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-10-2026
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 Single segment of manufacturing of Electronics Manufacturing Services
Start date and time of board meeting 05-11-2026   11:25:00
End date and time of board meeting 05-11-2026   14:57:00
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 41,336.50 77,616.50
Other income 43.40 291.60
Total income 41,379.90 77,908.10
2 Expenses
(a) Cost of materials consumed 31,109.50 59,873.40
(b) Purchases of stock-in-trade 1,195.40 1,958.60
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (38.00) (1,110.10)
(d) Employee benefit expense 4,923.30 9,833.20
(e) Finance costs 296.40 597.00
(f) Depreciation, depletion and amortisation expense 773.50 1,495.00
(f) Other Expenses
1 Other Expenses 2,738.80 5,256.10
Total other expenses 2,738.80 5,256.10
Total expenses 40,998.90 77,903.20
3 Total profit before exceptional items and tax 381.00 4.90
4 Exceptional items 25.80 (2,439.70)
5 Total profit before tax 406.80 (2,434.80)
6 Tax expense
7 Current tax 12.00 12.00
8 Deferred tax 109.80 (590.40)
9 Total tax expenses 121.80 (578.40)
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 285.00 (1,856.40)
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 285.00 (1,856.40)
17 Other comprehensive income net of taxes 27.80 7.00
18 Total Comprehensive Income for the period 312.80 (1,849.40)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 285.00 (1,856.40)
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 312.80 (1,849.40)
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 2,437.70 2,437.70
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 0.58 -3.81
Diluted earnings (loss) per share from continuing operations 0.58 -3.81
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 0.58 -3.81
Diluted earnings (loss) per share from continuing and discontinued operations 0.58 -3.81
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 Unaudited Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on November 05, 2026. 2. These unaudited consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act, 2013 read with rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 (as amended) and in terms of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI Circular and other accounting principles generally accepted in India. 3. The Group is engaged in single segment of manufacturing of Electronics Manufacturing Services as reviewed by the Chief Operating Decision Maker (CODM). Accordingly, the Group has only one reportable segment and disclosure as per Ind AS 108 Operating Segment are not applicable. 4. The Consolidated financial results for the quarter and half year ended September 30, 2026 includes the results of the following entities: a. Elin Electronics Limited (Holding Company) b. Elin Appliances Private Limited (Wholly Owned Subsidiary Company) 5. (a) During the quarter ended 30 June 2026, a fire incident occurred at the Group's manufacturing facility located at Ghaziabad. The incident resulted in damage to certain inventories, property, plant and equipment and factory building. The Group has carried out an initial assessment of the loss and has recognised a loss of Rs. 246.55 million in quarter ended 30 June 2026 in the consolidated financial results presented under Exceptional items. The affected assets and inventories are adequately insured and the Group is in process of lodging the insurance claim with the insurer. Pending final assessment and survey by the insurance company, no insurance recovery has been recognised in the consolidated financial results. 5. (b) Exceptional item represent impact on account of new Labour Codes amounting to Rs. 9.14 million. Effective 21st November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes (collectively referred to as the 'New Labour Codes').These legislative changes have revised the definition of wages for the purpose of computation of employee benefits and expanded the scope and eligibility of certain employee related social security benefits. Based on a detailed assessment carried out by the Group and consistent with the FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India, the Group has evaluated the incremental impact arising from the implementation of the new Labour Codes. Considering the materiality, regulatory-driven and non-recurring nature of this impact, the Group has recognised an incremental impact of Rs.9.14 million (consisting of gratuity and leave) as an exceptional item in the consolidated financial results for the previous year ended March 31, 2026. Kamal Sethia Place : New Delhi Managing Director Date : November 5, 2026 DIN : 00081116



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 31,331.40
Capital work-in-progress 262.90
Investment property 0.00
Goodwill 0.00
Other intangible assets 2.10
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 202.30
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 250.40
Total of other non-current financial assets 250.40
Total non-current financial assets 452.70
Deferred tax assets (net) 0.00
Other non-current assets
1 Other non-current assets 673.30
Total of other non-current assets 673.30
Total non-current assets 32,722.40
2 Current assets
Inventories 20,051.30
Current financial asset
Current investments 2,517.40
Trade receivables, current 26,768.20
Cash and cash equivalents 923.50
Bank balance other than cash and cash equivalents 1.10
Loans, current 0.00
Other current financial assets
Total of other current financial assets 134.10
Total current financial assets 30,344.30
Current tax assets (net) 242.20
Other current assets
1 Other current assets 2,441.10
Total of other current assets 2,441.10
Total current assets 53,078.90
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 85,801.30
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,437.70
Other equity 51,363.00
Total equity attributable to owners of parent 53,800.70
Non controlling interest 0.00
Total equity 53,800.70
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
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 53.30
Total of other non-current financial liabilities 53.30
Total non-current financial liabilities 53.30
Provisions, non-current 0.00
Deferred tax liabilities (net) 948.80
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 0.00
Total of other non-current liabilities 0.00
Total non-current liabilities 1,002.10
Current liabilities
Current financial liabilities
Borrowings, current 4,084.20
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 4,048.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 15,134.10
Total Trade payable 19,182.20
Other current financial liabilities
1 Other current financial liabilities 5,518.40
Total of other current financial liabilities 5,518.40
Total current financial liabilities 28,784.80
Other current liabilities 1,885.00
1 Other current liabilities 1,885.00
Total of other current liabilities 1,885.00
Provisions, current 328.70
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 30,998.50
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 32,000.60
Total equity and liabilites 85,801.30
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 Remeasurement of defined employee benefit plans 32.70 5.20
Total Amount of items that will not be reclassified to profit and loss 32.70 5.20
2 Income tax relating to items that will not be reclassified to profit or loss 8.20 1.30
3 Amount of items that will be reclassified to profit and loss
1 Net change in fair values of investments in equity shares carried at fair value through OCI 4.40 4.10
Total Amount of items that will be reclassified to profit and loss 4.40 4.10
4 Income tax relating to items that will be reclassified to profit or loss 1.10 1.00
5 Total Other comprehensive income 27.80 7.00



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 (2,434.80)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 597.00
Adjustments for decrease (increase) in inventories (4,014.60)
Adjustments for decrease (increase) in trade receivables, current (6,113.70)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (1,088.70)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (10.70)
Adjustments for other financial assets, current (14.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 7,765.50
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 557.40
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,495.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 61.20
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (12.30)
Adjustments for dividend income 0.40
Adjustments for interest income 90.70
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (78.30)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (107.50)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 7.10
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,047.70)
Net cash flows from (used in) operations (3,482.50)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) (2.00)
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities (3,480.50)
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 11.50
Purchase of property, plant and equipment 3,801.00
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 0.40
Interest received 92.60
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 5,798.30
Net cash flows from (used in) investing activities 2,101.80
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 2,484.70
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 597.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 1,887.70
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 509.00
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 509.00
Cash and cash equivalents cash flow statement at beginning of period 414.50
Cash and cash equivalents cash flow statement at end of period 923.50