LUMAXTECH2023-10-012023-12-31 LUMAXTECH2023-10-012023-12-31 LUMAXTECH2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member LUMAXTECH2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member LUMAXTECH2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532796 LUMAXTECH NOTLISTED Lumax Auto Technologies Limited Equity 2023-04-01 2024-03-31 2024-02-13 2024-01-30 INR Lakhs Third quarter 12:15:00 14:15:00 2024-02-13 2024-02-13 Not applicable Single segment Manufacturing and Trading of Automotive Components 2023-10-01 2023-12-31 Unaudited Standalone 3472820000.00 83669000.00 3556489000.00 1622928000.00 722226000.00 -7873000.00 380941000.00 78520000.00 82692000.00 427428000.00 3306862000.00 249627000.00 0.00 249627000.00 62606000.00 7191000.00 69797000.00 0.00 179830000.00 0.00 0.00 0.00 0.00 179830000.00 27427000.00 207257000.00 0.00 0.00 136315000.00 2 2.64 2.64 0.00 0.00 2.64 2.64 Notes: 1. The above standalone financial results of Lumax Auto Technologies Limited ('the Company') have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on February 13, 2024. 2. These standalone financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (Ind AS) as notified under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 as amended. 3. The Company’s business activity falls within a single business segment i.e. manufacturing and trading of automotive components, accordingly there are no additional disclosures to be furnished in accordance with the requirement of Ind AS 108 Operating Segments with respect to single reportable segment. Further, the operations of the Company is domiciled in India and therefore there are no reportable geographical segment. 4. During the previous year, the Company had given effect to the merger of Lumax Mettalics Private Limited in the standalone financial statements w.e.f. appointed date i.e. April 01, 2022. The merger has been accounted for using the pooling of interest method under Ind AS 103 - Business Combinations . The figures for quarter and nine months ended December 31, 2022 have been restated to give effect to the above merger. 5. During the quarter ended December 31, 2023 the board of directors of the Company at their meeting held on December 26, 2023 has considered and approved the acquisition of Lumax Ancillary Limited LAL by acquiring the entire Equity share capital of LAL. prior to this acquisition, the Company held 14.31% of the Equity share capital of LAL. Subsequent to the current quarter, on January 25, 2024 the Company has acquired remaining 85.69% shares from the existing shareholders of LAL at market value. Accordingly, LAL has become wholly owned subsidiary of the Company w.e.f. January 25, 2024. Effect of this transaction will come in coming quarter ending March 31, 2024. 6. The above financial results are available on the Company's website www.lumaxworld.in/lumaxautotech and also on the websites of NSE (www.nseindia.com) and BSE (www.bseindia.com). Single segment 2023-04-01 2023-12-31 Unaudited Standalone 9802064000.00 319598000.00 10121662000.00 4656592000.00 2045721000.00 -70225000.00 1137769000.00 216976000.00 247344000.00 1212627000.00 9446804000.00 674858000.00 0.00 674858000.00 154063000.00 205000.00 154268000.00 0.00 520590000.00 0.00 0.00 0.00 0.00 520590000.00 320234000.00 840824000.00 0.00 0.00 136315000.00 2 7.64 7.64 0.00 0.00 7.64 7.64 Other Expenses 427428000.00 Other Expenses 1212627000.00 30018000.00 355964000.00 2591000.00 35730000.00 0.00 0.00