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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above consolidated financial results of Lumax Auto Technologies Limited ( the Company ) and its subsidiaries (together referred as  the Group ) have been reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on August 10, 2024. The statutory auditors have carried out Limited Review of above consolidated financial results of the Group.      2. These consolidated 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 Companies (Indian Accounting Standards) Rules, 2015 as amended. The said financial results represents the results of the Group which have been prepared in accordance with Ind AS 110  Consolidated Financial Statements .            3. The Group 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 Group is domiciled in India and therefore there are no reportable geographical segment.         4. On July 20, 2024, the Company has filed the Draft Scheme of merger with National Company Law Tribunal (NCLT) of its 100% subsidiary  Lumax Ancilliary Limited  with the Company for efficient utilisation &amp; synergy of resources. The Appointed date of Merger will be April 01, 2024 subject to necessary regulatory approvals.         5. The figures for the quarter ended June 30, 2024 and quarter &amp; year ended March 31, 2024 includes business operations of one of the subsidiary Company  Lumax Ancilliary Limited'' (acquired on January 25, 2024). Accordingly, results for the quarter and year ended March 31, 2024 and current quarter ended June 30, 2024 are not comparable with the corresponding quarter ended June 30, 2023.         6. The Group is evaluating the impact of amendments proposed through the Finance (No.2) Bill, 2024 dated July 23, 2024 and the impact thereof, if any, shall be considered once the same is enacted.         7. The figures for the quarter ended March 31, 2024 are the balancing figures between the audited figures in respect of the full financial year ended March 31, 2024 and the unaudited year to date figures upto the third quarter of the financial year which was subject to review by the statutory auditors.         8. 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).</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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