5172062025-10-012025-12-315172062025-04-012025-12-315172062025-10-012025-12-31in-capmkt:OtherExpenses1Member5172062025-04-012025-12-31in-capmkt:OtherExpenses1Member5172062025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15172062025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25172062025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35172062025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15172062025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25172062025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss35172062025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15172062025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares517206LUMAXINDNOTLISTEDINE162B01018Lumax Industries LimitedMain BoardEquity2025-04-012026-03-312026-02-102026-02-02INRLakhsQuarterlyThird quarterSingle segmentManufacturing and Trading of Automotive Components2026-02-1012:15:002026-02-1013:40:00Not applicable2025-10-012025-12-31UnauditedConsolidated1052715500011406000105385610006728525000228692000-58549000124671900018609900038411700012756830009991286000547275000-158598000388677000127687000-4536000082327000030635000000015910100046545100019780004674290000000934770001049.7949.790049.7949.791. These unaudited 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). <BR> 2. These unaudited consolidated financial results for the quarter and nine months ended December 31, 2025 have been reviewed by the Audit Committee and are approved by Board of Directors at their respective meetings held on February 10, 2026. These unaudited consolidated financial results have been reviewed 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 conclusion on these unaudited consolidated financial results. <BR> 3. The Group and its associate is engaged in the business of manufacturing and trading of Automotive Components. The Group's activities fall within single primary operating segment and accordingly, disclosures as per Ind AS 108 Operating Segments are not applicable on the Group. <BR> 4. Total tax expenses included tax related to earlier year. <BR> 5. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Group has assessed and accounted for the incremental impact of these changes with the best information available and guidance provided by the Institute of Chartered Accountants of India. The impact of the above change amounting to Rs 1,585.98 lakhs has been disclosed as Exceptional items in the financial results for the quarter and nine months ended December 31, 2025. The Group continues to monitor the finalisation of Central / State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect as and when such clarifications are issued/rules are notified. <BR> 6. The above financials results are available on the Holding Company's website (www.lumaxworld.in/lumaxindustries) and also on the websites of NSE (www.nseindia.com) and BSE (www.bseindia.com).2025-04-012025-12-31UnauditedConsolidated298384080006047800029898886000186190670001202621000-263720000354268000055570600010702300003926454000286530380001245848000-1585980001087250000273994000440890003180830000769167000000414542000118370900024067000120777600000009347700010126.63126.6300126.63126.63Other Expenses1275683000Other Expenses3926454000Re-measurement gain/ (loss) on defined benefit plans-2640000Share of other comprehensive income/(loss) of an associate1045000Income tax effect on above401000-1194000Re-measurement gain/ (loss) on defined benefit plans-3540000Share of other comprehensive income/(loss) of an associate4845000Income tax effect on above-32900097600000Exchange differences on translating the financial statements of a foreign operations31720003172000Exchange differences on translating the financial statements of a foreign operations230910002309100000197800024067000