5437252025-10-012025-12-315437252025-04-012025-12-315437252025-10-012025-12-31in-capmkt:OtherExpenses1Member5437252025-04-012025-12-31in-capmkt:OtherExpenses1Member5437252025-10-012025-12-31

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

5437252025-04-012025-12-31

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

5437252025-10-012025-12-31

ItemsThatWillBeReclassifiedToProfitAndLoss1

5437252025-04-012025-12-31

ItemsThatWillBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

543725

ELIN

NOTLISTED

INE050401020

ELIN ELECTRONICS LIMITED

Main Board

Equity

2025-04-01

2026-03-31

2026-02-06

2026-01-21

INR

Millions

Quarterly

Third quarter

Single segment

Single segment of manufacturing of Electronics Manufacturing Services

2026-02-06

11:10:00

2026-02-06

12:50:00

2025-10-01

2025-12-31

Unaudited

Consolidated

2935170000

16850000

2952020000

2261050000

49230000

-104900000

398250000

16510000

59950000

214550000

2894640000

57380000

-9140000

48240000

4800000

6810000

11610000

36630000

-350000

36280000

36630000

36280000

243520000

0.75

Notes : 1. The above Unaudited Consolidated Financial Results of the Company for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on February 06, 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. Details of Utilisation of IPO Proceeds upto December 31, 2025 is as under: Item Head Estimated net Revised Utilized Unutilized as on Proceeds as per Net Proceeds Amount December 31,2025 Prospectus Repayment/ prepayment, in full or part, 880.00 880.00 880.00 - of certain borrowings availed of by company Funding capital expenditure towards upgrading and 375.89 375.89 375.89 - expanding our existing facilities at (i) Ghaziabad, uttar Pradesh & (ii) Verna, Goa General corporate 395.63 395.63 395.63 - purposes 4. The Company is engaged in single segment of manufacturing of Electronics Manufacturing Services as reviewed by the Chief Operating Decision Maker (CODM). Accordingly, the Company has only one reportable segment and disclosure as per Ind AS 108 "Operating Segment" are not applicable. 5. The Board upon the recommendation of Nomination and Remuneration Committee have approved the formulation of Employee Stock Option Plan, viz., ``Elin Electronics Employee Stock Plan 2024", in its meeting dated May 30, 2024 in terms of the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 for its eligible employees and approved in Annual General Meeting (AGM) of the Company held on September 30, 2024. The Company has received In-principle approval from Bombay Stock Exchange (BSE) on January 10, 2025 and from National Stock Exchange (NSE) on January 14, 2025. The Nomination and Remuneration committee in its meeting dated February 08, 2025 has granted 250,000 shares under "Elin Electronics Employee Stock Plan 2024" to employee of the Company. 6. The Unaudited Consolidated financial results for the quarter and nine months ended December 31, 2025 includes the results of the following entities: a. Elin Electronics Limited (Holding Company) b. Elin Appliances Private Limited (Wholly Owned Subsidiary Company) 7. During the previous year ended of March 31, 2025, Elin Appliances Private Limited (EAPL), the Company's 100% subsidiary, disposed off a portion of its shareholding in Elin Electronics Ltd through open market transactions. These shares were acquired prior to EAPL becoming a subsidiary of the holding company. This transaction led to a reduction in the portion of shareholding subject to elimination during the consolidation of financial statements. Consequently, the sale resulted in an increase in the share capital of Elin Electronics Limited. 8. 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 unaudited consolidated financial results for the quarter and nine months period ended 31 December 2025.

2025-04-01

2025-12-31

Unaudited

Consolidated

9635350000

64460000

9699810000

7209860000

155630000

-186990000

1277950000

58950000

178840000

682860000

9377100000

322710000

-9140000

313570000

62700000

17330000

80030000

233540000

-340000

233200000

233540000

233200000

243520000

4.8

4.78

4.8

4.78

Other Expenses

214550000

Other Expenses

682860000

Remeasurement of defined employee benefit plans

-470000

Remeasurement of defined employee benefit plans

500000

-120000

120000

Items that will be reclassified to profit or loss

-960000

-240000

-350000

-340000