Integrated Filing — IndAS



General information about company
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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 20-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Manufacturing and Trading of Automotive Components
Start date and time of board meeting 26-May-2025   12:30:00
End date and time of board meeting 26-May-2025   15:10:00
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 Declaration of unmodified opinion



Financial Results Ind-AS
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 9233706000 34003916000
Other income 58971000 92262000
Total income 9292677000 34096178000
2 Expenses
(a) Cost of materials consumed 6207736000 23155315000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 93880000 -47643000
(d) Employee benefit expense 967258000 3769470000
(e) Finance costs 175665000 722787000
(f) Depreciation, depletion and amortisation expense 333307000 1132879000
(f) Other Expenses
1 Other Expenses 1171820000 4332970000
Total other expenses 1171820000 4332970000
Total expenses 8949666000 33065778000
3 Total profit before exceptional items and tax 343011000 1030400000
4 Exceptional items 0 0
5 Total profit before tax 343011000 1030400000
6 Tax expense
7 Current tax 102739000 227760000
8 Deferred tax -7957000 150775000
9 Total tax expenses 94782000 378535000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 248229000 651865000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 191503000 747223000
16 Total profit (loss) for period 439732000 1399088000
17 Other comprehensive income net of taxes -26951000 -44555000
18 Total Comprehensive Income for the period 412781000 1354533000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0 0
Total profit or loss, attributable to non-controlling interests 0 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0 0
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0 0
21 Details of equity share capital
Paid-up equity share capital 93477000 93477000
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 0
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 47.04 149.67
Diluted earnings (loss) per share from continuing operations 47.04 149.67
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 47.04 149.67
Diluted earnings (loss) per share from continuing and discontinued operations 47.04 149.67
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. These audited consolidated financial results of the Holding Company, its subsidiary the Holding Company and its subsidiary together referred to as the Group and its associate 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 n2. These audited consolidated financial results for the quarter and year ended March 31 2025 have been reviewed by the Audit Committee and are approved by Board of Directors at their respective meetings held on May 26, 2025. These audited consolidated financial results have been audited by the statutory auditors 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 audited consolidated financial results. n3. Total tax expenses included tax related to earlier year. During the quarter ended June 30 2024, the Holding Company has opted for lower rate of corporate tax as per Section 115BAA, consequent to this the Holding Company has computed provision for tax in line with the said section. n4. The Group and its associate is engaged in the business of manufacturing and trading of Automotive Components. The Groups activities fall within single primary operating segment and accordingly disclosures as per Ind AS 108 Operating Segments are not applicable on the Group. n5. The figures for the quarter ended March 31 2025 and quarter ended March 312024 are the balancing figures between the audited figures in respect of the full financial years and the unaudited year to date figures upto the third quarter of the respective financial years. n6. The Board of Directors of the Holding Company have recommended a dividend of Rs. 35 per equity share March 31, 2024: Rs. 35.00 per equity share for the Financial Year 202425 subject to approval of the shareholders. n7. The above financials results are available on the Holding Companys website www.lumaxworld.inlumaxindustries 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
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9861798000
Capital work-in-progress 2121269000
Investment property 9008000
Goodwill 97758000
Other intangible assets 1090255000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 2358017000
Non-current financial assets
Non-current investments 96233000
Trade receivables, non-current 0
Loans, non-current 9695000
Other non-current financial assets 91249000
Total non-current financial assets 197177000
Deferred tax assets (net) 5468000
Other non-current assets 466531000
Total non-current assets 16207281000
2 Current assets
Inventories 5111667000
Current financial asset
Current investments 3531000
Trade receivables, current 4618982000
Cash and cash equivalents 90948000
Bank balance other than cash and cash equivalents 13117000
Loans, current 12630000
Other current financial assets 532268000
Total current financial assets 5271476000
Current tax assets (net) 0
Other current assets 2019346000
Total current assets 12402489000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 28609770000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 93477000
Other equity 7649364000
Total equity attributable to owners of parent 7742841000
Non controlling interest 0
Total equity 7742841000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2132276000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 1053156000
Total non-current financial liabilities 3185432000
Provisions, non-current 0
Deferred tax liabilities (net) 1063153000
Deferred government grants, Non-current 0
Other non-current liabilities 264089000
Total non-current liabilities 4512674000
Current liabilities
Current financial liabilities
Borrowings, current 5587422000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 205187000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 7963534000
Total Trade payable 8168721000
Other current financial liabilities 1138609000
Total current financial liabilities 14894752000
Other current liabilities 1411566000
Provisions, current 26340000
Current tax liabilities (Net) 21597000
Deferred government grants, Current 0
Total current liabilities 16354255000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 20866929000
Total equity and liabilites 28609770000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
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
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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 gain/(lose) on defined benefit plans 21967000 -1800000
2 Share of other comprehensive income of an associate -731000 -392000
3 Income tax effect on above -5345000 552000
4 Exchange differences on translating the financial statements of a foreign noperations. -42842000 -42915000
Total Amount of items that will not be reclassified to profit and loss -26951000 -44555000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
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 0
5 Total Other comprehensive income -26951000 -44555000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1030400000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 722787000
Adjustments for decrease (increase) in inventories 703731000
Adjustments for decrease (increase) in trade receivables, current -1159885000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -49376000
Adjustments for decrease (increase) in other non-current assets -25978000
Adjustments for other financial assets, non-current 16083000
Adjustments for other financial assets, current -212010000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1176877000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities -747257000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1132879000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 268733000
Adjustments for provisions, non-current -186671000
Adjustments for other financial liabilities, current -369751000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -25337000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) 6681000
Adjustments for undistributed profits of associates -747223000
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 4177000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 2002906000
Net cash flows from (used in) operations 3033306000
Dividends received -844000
Interest paid 0
Interest received -18469000
Income taxes paid (refund) -146835000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 3160828000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses -62872000
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 0
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 21350000
Purchase of property, plant and equipment -3244484000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received -844000
Interest received -18469000
Income taxes paid (refund) -146835000
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 3330484000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 3820856000
Repayments of borrowings -2071184000
Payments of lease liabilities 0
Dividends paid -327171000
Interest paid 0
Income taxes paid (refund) -146835000
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 6366046000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 12857358000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 12857358000
Cash and cash equivalents cash flow statement at beginning of period 315159000
Cash and cash equivalents cash flow statement at end of period 13172517000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S.R. Batliboi & Co. LLP Yes 31-Jul-2027